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1st Session, 41st Parliament,
60-61 Elizabeth II, 2011-2012
house of commons of canada
BILL C-38
An Act to implement certain provisions of the budget tabled in Parliament on March 29, 2012 and other measures
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
SHORT TITLE
Short title
1. This Act may be cited as the Jobs, Growth and Long-term Prosperity Act.
PART 1
AMENDMENTS TO THE INCOME TAX ACT, A RELATED ACT AND THE INCOME TAX REGULATIONS
R.S., c. 1 (5th Supp.)
Income Tax Act
2. (1) Subsection 76(5) of the Income Tax Act is replaced by the following:
Definitions of certain expressions
(5) In subsection (4), the expressions “cash purchase ticket”, “operator”, “primary elevator” and “process elevator” have the meanings assigned by the Canada Grain Act, and “grain” means wheat, oats, barley, rye, flaxseed, rapeseed and canola produced in Canada.
(2) Subsection (1) applies in respect of cash purchase tickets and other forms of settlement issued to a taxpayer after December 14, 2011.
3. (1) Paragraph 81(1)(n) of the Act is replaced by the following:
Governor General
(n) income from the office of Governor General of Canada, other than salary under the Governor General’s Act;
(2) Subsection (1) applies to the 2013 and subsequent taxation years.
4. (1) Paragraph (a) of the definition “eligible dividend” in subsection 89(1) of the Act is replaced by the following:
(a) an amount that is equal to the portion of a taxable dividend that is received by a person resident in Canada, paid by a corporation resident in Canada and designated under subsection (14) to be an eligible dividend, and
(2) Subsection 89(14) of the Act is replaced by the following:
Dividend designation
(14) A corporation designates a portion of a dividend it pays at any time to be an eligible dividend by notifying in writing at that time each person or partnership to whom the dividend is paid that the portion of the dividend is an eligible dividend.
Late designation
(14.1) If, in the opinion of the Minister, the circumstances are such that it would be just and equitable to permit a designation under subsection (14) to be made before the day that is three years after the day on which the designation was required to be made, the designation is deemed to have been made at the time the designation was required to be made.
(3) Subsections (1) and (2) apply to dividends paid after March 28, 2012.
5. (1) Paragraph (a) of the definition “flow-through mining expenditure” in subsection 127(9) of the Act is replaced by the following:
(a) that is a Canadian exploration expense incurred by a corporation after March 2012 and before 2014 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2014) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition “mineral resource” in subsection 248(1),
(2) Paragraphs (c) and (d) of the definition “flow-through mining expenditure” in subsection 127(9) of the Act are replaced by the following:
(c) an amount in respect of which is renounced in accordance with subsection 66(12.6) by the corporation to the taxpayer (or a partnership of which the taxpayer is a member) under an agreement described in that subsection and made after March 2012 and before April 2013, and
(d) that is not an expense that was renounced under subsection 66(12.6) to the corporation (or a partnership of which the corporation is a member), unless that renunciation was under an agreement described in that subsection and made after March 2012 and before April 2013;
(3) Subsections (1) and (2) apply to expenses renounced under a flow-through share agreement made after March 2012.
6. (1) Clause (a)(ii)(B) of the definition “disability savings plan” in subsection 146.4(1) of the Act is replaced by the following:
(B) an entity that, at the time the arrangement is entered into, is a qualifying person described in paragraph (a) or (b) of the definition “qualifying person” in relation to the beneficiary,
(B.1) if the arrangement is entered into before 2017, a qualifying family member in relation to the beneficiary who, at the time the arrangement is entered into, is a qualifying person in relation to the beneficiary,
(B.2) a qualifying family member in relation to the beneficiary who, at the time the arrangement is entered into, is not a qualifying person in relation to the beneficiary but is a holder of another arrangement that is a registered disability savings plan of the beneficiary, and
(2) The definition “qualifying person” in subsection 146.4(1) of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b):
(c) other than for the purposes of subparagraph (4)(b)(iv), an individual who is a qualifying family member in relation to the beneficiary if
(i) at or before that time, the beneficiary has attained the age of majority and is not a beneficiary under a disability savings plan,
(ii) at that time, no entity described in subparagraph (a)(ii) or (iii) is legally authorized to act on behalf of the beneficiary, and
(iii) in the issuer’s opinion after reasonable inquiry, the beneficiary’s contractual competence to enter into a disability savings plan at that time is in doubt.
(3) Subsection 146.4(1) of the Act is amended by adding the following in alphabetical order:
“qualifying family member”
« membre de la famille admissible »
“qualifying family member”, in relation to a beneficiary of a disability savings plan, at any time, means an individual who, at that time, is
(a) a legal parent of the beneficiary; or
(b) a spouse or common-law partner of the beneficiary who is not living separate and apart from the beneficiary by reason of a breakdown of their marriage or common-law partnership.
(4) Section 146.4 of the Act is amended by adding the following after subsection (1.4):
Beneficiary replacing holder
(1.5) Any holder of a disability savings plan who is a qualifying person in relation to the beneficiary under the plan solely because of paragraph (c) of the definition “qualifying person” in subsection (1) ceases to be a holder of the plan and the beneficiary becomes the holder of the plan if
(a) the beneficiary is determined to be contractually competent by a competent tribunal or other authority under the laws of a province or, in the issuer’s opinion after reasonable inquiry, the beneficiary’s contractual competence to enter into a disability savings plan is no longer in doubt; and
(b) the beneficiary notifies the issuer that the beneficiary chooses to become the holder of the plan.
Entity replacing holder
(1.6) If an entity described in subparagraph (a)(ii) or (iii) of the definition “qualifying person” in subsection (1) is appointed in respect of a beneficiary of a disability savings plan and a holder of the plan is a qualifying person solely because of paragraph (c) of that definition,
(a) the entity shall notify the issuer without delay of the entity’s appointment;
(b) the holder of the plan ceases to be a holder of the plan; and
(c) the entity becomes the holder of the plan.
Rules applicable in case of dispute
(1.7) If a dispute arises as a result of an issuer’s acceptance of a qualifying family member who is a qualifying person solely because of paragraph (c) of the definition “qualifying person” in subsection (1) as a holder of a disability savings plan, from the time the dispute arises until the time that the dispute is resolved or an entity becomes the holder of the plan under subsection (1.5) or (1.6), the holder of the plan shall use their best efforts to avoid any reduction in the fair market value of the property held by the plan trust, having regard to the reasonable needs of the beneficiary under the plan.
(5) Subsection 146.4(13) of the Act is amended by striking out “and” at the end of paragraph (c), by adding “and” at the end of paragraph (d) and by adding the following after paragraph (d):
(e) if the issuer enters into the plan with a qualifying family member who is a qualifying person solely because of paragraph (c) of the definition “qualifying person” in subsection (1),
(i) so notify the beneficiary under the plan without delay in writing and include in the notification information setting out the circumstances in which the holder of the plan may be replaced under subsection (1.5) or (1.6), and
(ii) collect and use any information provided by the holder of the plan that is relevant to the administration and operation of the plan.
(6) Section 146.4 of the Act is amended by adding the following after subsection (13):
Issuer’s liability
(14) If, after reasonable inquiry, an issuer of a disability savings plan is of the opinion that an individual’s contractual competence to enter into a disability savings plan is in doubt, no action lies against the issuer for entering into a plan, under which the individual is the beneficiary, with a qualifying family member who is a qualifying person in relation to the beneficiary solely because of paragraph (c) of the definition “qualifying person” in subsection (1).
7. (1) The definition “charitable purposes” in subsection 149.1(1) of the Act is replaced by the following:
“charitable purposes”
« fins de bienfaisance »
“charitable purposes” includes the disbursement of funds to a qualified donee, other than a gift the making of which is a political activity;
(2) Subparagraph (a)(v) of the definition “qualified donee” in subsection 149.1(1) of the Act is replaced by the following:
(v) a foreign organization that has applied to the Minister for registration under subsection (26),
(3) Subsection 149.1(1) of the Act is amended by adding the following in alphabetical order:
“political activity”
« activité politique »
“political activity” includes the making of a gift to a qualified donee if it can reasonably be considered that a purpose of the gift is to support the political activities of the qualified donee;
(4) Paragraphs 149.1(6)(b) and (c) of the Act are replaced by the following:
(b) it disburses income to qualified donees, other than income disbursed by way of a gift the making of which is a political activity, if the total amount of the charitable organization’s income that is disbursed to qualified donees in a taxation year does not exceed 50% of its income for the year; or
(c) it disburses income to a registered charity that the Minister has designated in writing as a charity associated with it, other than income disbursed by way of a gift the making of which is a political activity.
(5) Subsection 149.1(10) of the Act is replaced by the following:
Deemed charitable activity
(10) An amount paid by a charitable organization to a qualified donee that is not paid out of the income of the charitable organization is deemed to be a devotion of a resource of the charitable organization to a charitable activity carried on by it, unless the amount paid is a gift the making of which is a political activity.
(6) Section 149.1 of the Act is amended by adding the following after subsection (25):
Foreign charitable organizations
(26) For the purposes of subparagraph (a)(v) of the definition “qualified donee” in subsection (1), the Minister may register, in consultation with the Minister of Finance, a foreign organization for a 24-month period that includes the time at which Her Majesty in right of Canada has made a gift to the foreign organization, if
(a) the foreign organization is a charitable organization that is not resident in Canada; and
(b) the Minister is satisfied that the foreign organization is
(i) carrying on relief activities in response to a disaster,
(ii) providing urgent humanitarian aid, or
(iii) carrying on activities in the national interest of Canada.
(7) Subsections (2) and (6) come into force on the later of the day on which this Act receives royal assent and January 1, 2013, except that subparagraph (a)(v) of the definition “qualified donee” in subsection 149.1(1) of the Act, as enacted by subsection (2), and subsection 149.1(26) of the Act, as enacted by subsection (6), do not apply in respect of registrations of charitable organizations outside Canada made before the later of those days.
8. Subsection 150(2) of the Act is replaced by the following:
Demands for returns
(2) Every person, whether or not the person is liable to pay tax under this Part for a taxation year and whether or not a return has been filed under subsection (1) or (3), shall, on demand sent by the Minister, file, within such reasonable time stipulated in the demand, with the Minister in prescribed form and containing prescribed information a return of the income for the taxation year designated in the demand.
9. (1) Section 150.1 of the Act is amended by adding the following after subsection (2.1):
Definition of “tax preparer”
(2.2) In this section and subsection 162(7.3), “tax preparer”, for a calendar year, means a person or partnership who, in the year, accepts consideration to prepare more than 10 returns of income of corporations or more than 10 returns of income of individuals (other than trusts), but does not include an employee who prepares returns of income in the course of performing their duties of employment.
Electronic filing — tax preparer
(2.3) A tax preparer shall file any return of income prepared by the tax preparer for consideration by way of electronic filing, except that 10 of the returns of corporations and 10 of the returns of individuals may be filed other than by way of electronic filing.
Exceptions
(2.4) Subsection (2.3) does not apply to a tax preparer for a calendar year in respect of a return of income
(a) of a type for which the tax preparer has applied to the Minister for authority to file by way of electronic filing for the year and for which that authority has not been granted because the tax preparer does not meet the criteria referred to in subsection (2);
(b) of a corporation described in any of paragraphs 205.1(2)(a) to (c) of the Income Tax Regulations; or
(c) of a type that the Minister does not accept by way of electronic filing.
(2) Subsection (1) applies in respect of returns of income for the 2012 and subsequent taxation years that are filed after 2012.
10. Section 152 of the Act is amended by adding the following after subsection (1.8):
Waiver of determination limitation period
(1.9) A waiver in respect of the period during which the Minister may make a determination under subsection (1.4) in respect of a partnership for a fiscal period may be made by one member of the partnership if that member is
(a) designated for that purpose in the information return made under section 229 of the Income Tax Regulations for the fiscal period; or
(b) otherwise expressly authorized by the partnership to so act.
11. Subsection 161(5) of the Act is repealed.
12. (1) Paragraph 162(2)(b) of the English version of the Act is replaced by the following:
(b) to whom a demand for a return for the year has been sent under subsection 150(2), and
(2) Section 162 of the Act is amended by adding the following after subsection (7.2):
Failure to file in appropriate manner — tax preparer
(7.3) Every tax preparer who fails to file a return of income as required by subsection 150.1(2.3) is liable to a penalty equal to
(a) $25 for each such failure in respect of a return of an individual; and
(b) $100 for each such failure in respect of a return of a corporation.
(3) Subsection 162(8.1) of the Act is replaced by the following:
Rules — partnership liable to a penalty
(8.1) If a partnership is liable to a penalty under any of subsections (5) to (7.1), (7.3), (8) and (10), then sections 152, 158 to 160.1, 161 and 164 to 167 and Division J apply, with any modifications that the circumstances require, to the penalty as if the partnership were a corporation.
(4) Subsections (2) and (3) come into force, or are deemed to have come into force, on January 1, 2013.
13. (1) Subsection 188.2(2) of the Act is amended by striking out “or” at the end of paragraph (c) and by adding the following after paragraph (d):
(e) in the case of a registered charity that is a charitable foundation, if the foundation devotes resources to political activities that are not considered under subsection 149.1(6.1) to be devoted to charitable purposes;
(f) in the case of a registered charity that is a charitable organization, if the organization devotes resources to political activities that are not considered under subsection 149.1(6.2) to be devoted to charitable activities; or
(g) in the case of a registered Canadian amateur athletic association, if the association devotes resources to political activities that are not considered under subsection 149.1(6.201) to be devoted to its exclusive purpose and exclusive function.
(2) Section 188.2 of the Act is amended by adding the following after subsection (2):
Suspension – failure to report
(2.1) If a registered charity or a registered Canadian amateur athletic association fails to report information that is required to be included in a return filed under subsection 149.1(14), the Minister may give notice by registered mail to the charity or association that its authority to issue an official receipt referred to in Part XXXV of the Income Tax Regulations is suspended from the day that is seven days after the day on which the notice is mailed until such time as the Minister notifies the charity or association that the Minister has received the required information in prescribed form.
(3) The portion of subsection 188.2(3) of the Act before paragraph (a) is replaced by the following:
Effect of suspension
(3) If the Minister has issued a notice to a qualified donee under any of subsections (1) to (2.1), subject to subsection (4),
(4) Subsection 188.2(4) of the Act is replaced by the following:
Application for postponement
(4) If a notice of objection to a suspension under any of subsections (1) to (2.1) has been filed by a qualified donee, the qualified donee may file an application to the Tax Court of Canada for a postponement of that portion of the period of suspension that has not elapsed until the time determined by the Court.
14. Paragraph 227(10)(b) of the Act is replaced by the following:
(b) subsection 237.1(7.4) or (7.5) by a person or partnership,
15. (1) Subsection 237.1(4) of the Act is replaced by the following:
Sales prohibited
(4) A person may, at any time, whether as a principal or an agent, sell or issue, or accept consideration in respect of, a tax shelter only if
(a) the Minister has issued before that time an identification number for the tax shelter; and
(b) that time is before 2014.
(2) Paragraph 237.1(4)(b) of the Act, as enacted by subsection (1), is replaced by the following:
(b) that time is during the calendar year designated by the Minister as being applica-ble to the identification number.
(3) Paragraph 237.1(7.4)(b) of the Act is replaced by the following:
(b) 25% of the greater of
(i) the total of all amounts each of which is the consideration received or receivable from a person in respect of the tax shelter before the correct information is filed with the Minister or the identification number is issued, as the case may be, and
(ii) the total of all amounts each of which is an amount stated or represented to be the value of property that a particular person who acquires or otherwise invests in the tax shelter could donate to a qualified donee, if the tax shelter is a gifting arrangement and consideration has been received or is receivable from the particular person in respect of the tax shelter before the correct information is filed with the Minister or the identification number is issued, as the case may be.
(4) Section 237.1 of the Act is amended by adding the following after subsection (7.4):
Penalty
(7.5) Every person who is required under subsection (7) to file an information return and who fails to comply with a demand under section 233 to file the return, or to report in the return information required under paragraph (7)(a) or (b), is liable to a penalty equal to 25% of the greater of
(a) the total of all amounts each of which is the consideration received or receivable by the person in respect of the tax shelter from a particular person in respect of whom information required under paragraph (7)(a) or (b) had not been reported at or before the time that the demand was issued or the return was filed, as the case may be, and
(b) if the tax shelter is a gifting arrangement, the total of all amounts each of which is an amount stated or represented to be the value of property that the particular person could donate to a qualified donee.
(5) Subsection (1) is deemed to have come into force on March 29, 2012.
(6) Subsection (2) applies in respect of any tax shelter for which an application for an identification number has been made after March 28, 2012.
(7) Subsection (3) applies in respect of any application for an identification number made, any sale or issuance of a tax shelter made and any consideration in respect of a tax shelter accepted, on or after the day on which this Act receives royal assent.
(8) Subsection (4) applies in respect of any demand made, and any information return filed, on or after the day on which this Act receives royal assent.
R.S., c. G-9
Governor General’s Act
1990, c. 5, s. 1
16. Subsection 4(1) of the Governor General’s Act is replaced by the following:
Salary
4. (1) There shall be payable to the Governor General for the 12-month period beginning on January 1, 2013 a salary of $270,602.
1990, c. 5, s. 2
17. (1) The portion of subsection 4.1(1) of the Act before paragraph (a) is replaced by the following:
Annual adjustment of salary
4.1 (1) For the 12-month period beginning on January 1, 2014 and for each 12-month period after that, the Governor General’s salary shall be the amount obtained by multiplying
1994, c. 18, s. 8
(2) Subsections 4.1(4) and (5) of the Act are repealed.
C.R.C., c. 945
Income Tax Regulations
18. (1) Section 5700 of the Income Tax Regulations is amended by adding the following after paragraph (s):
(s.1) blood coagulation monitor, including disposable peripherals, for use by an individ-ual who requires anti-coagulation therapy;
(2) Subsection (1) applies to expenses incurred after 2011.
PART 2
MEASURES RELATING TO SALES AND EXCISE TAXES
R.S., c. E-15
Excise Tax Act
2006, c. 4, s. 127(1)
19. Subsection 79(4) of the Excise Tax Act is replaced by the following:
Demand for return
(4) The Minister may, on demand sent by the Minister, require a person to file, within any reasonable time stipulated in the demand, a return under this Act for any period designated in the demand.
2009, c. 32, s. 2(4)
20. (1) Paragraph (b) of the definition “harmonization date” in subsection 123(1) of the Act is replaced by the following:
(b) July 1, 2010 in the case of Ontario, and
(2) Subsection (1) comes into force, or is deemed to have come into force, on April 1, 2013, except that for the purposes of subsection 256.21(7) of the Act paragraph (b) of the definition “harmonization date” in subsection 123(1) of the Act, as enacted by subsection (1), is to be read before July 2, 2014 as follows:
(b) July 1, 2010 in the case of Ontario or British Columbia, and
1997, c.10, s. 198(1)
21. (1) Subsections 212.1(2) to (4) of the Act are replaced by the following:
Tax in participating province
(2) Subject to this Part, every person that is liable under the Customs Act to pay duty on imported goods, or would be so liable if the goods were subject to duty, shall pay to Her Majesty in right of Canada, in addition to the tax imposed by section 212, a tax on the goods calculated at the tax rate for a participating province on the value of the goods if
(a) the goods are prescribed goods imported at a place in the participating province; or
(b) the goods are not prescribed for the purposes of paragraph (a) and the person is resident in the participating province.
Exception
(3) Paragraph (2)(b) does not apply to goods that are accounted for as commercial goods under section 32 of the Customs Act, specified motor vehicles or a mobile home or a floating home that has been used or occupied in Canada by any individual.
Application in offshore areas
(4) Paragraph (2)(b) does not apply to goods imported by or on behalf of a person that is resident in the Nova Scotia offshore area or the Newfoundland offshore area unless the goods are imported for consumption, use or supply in the course of an offshore activity or the person is also resident in a participating province that is not an offshore area.
(2) Subsection (1) applies to goods imported on or after June 1, 2012.
22. (1) Subsection 259.1(1) of the Act is amended by adding the following in alphabetical order:
“specified property”
« bien déterminé »
“specified property” means
(a) a printed book or an update of such a book;
(b) an audio recording all or substantially all of which is a spoken reading of a printed book; or
(c) a bound or unbound printed version of scripture of any religion.
1997, c. 10, s. 69.1(1)
(2) Subsection 259.1(2) of the Act is replaced by the following:
Rebate for printed books, etc.
(2) The Minister shall, subject to subsection (3), pay a rebate to a person that is, on the last day of a claim period of the person or of the person’s fiscal year that includes that claim period, a specified person equal to the amount of tax under subsection 165(1) or section 212 that became payable in the claim period by the person in respect of the acquisition or importation of specified property if
(a) in the case of a specified person described in paragraph (f) of the definition “specified person” in subsection (1), the person acquires or imports the specified property otherwise than for the purpose of supply by way of sale for consideration; and
(b) in any other case, the person acquires or imports the specified property otherwise than for the purpose of supply by way of sale.
(3) Subsections (1) and (2) apply to acquisitions and importations of property in respect of which tax becomes payable after March 29, 2012.
2009, c. 32, s. 32(1)
23. (1) Section 261.2 of the Act is replaced by the following:
Rebate in respect of goods imported at a place in a province
261.2 If a person that is resident in a particular participating province pays tax under subsection 212.1(2) in respect of property described in paragraph 212.1(2)(b) that the person imports at a place in another province for consumption or use exclusively in any province (other than the particular participating province) and if prescribed conditions are satisfied, the Minister shall, subject to section 261.4, pay a rebate to the person equal to the amount determined in prescribed manner.
(2) Subsection (1) applies to property imported on or after June 1, 2012.
1990, c. 45, s. 12(1)
24. Section 282 of the Act is replaced by the following:
Demand for return
282. The Minister may, on demand sent by the Minister, require any person to file, within any reasonable time stipulated in the demand, a return under this Part for any period or transaction designated in the demand.
25. (1) Schedule I to the Act is amended by adding the following before section 6:
1. The following definitions apply in this Schedule.
“commercial goods” has the same meaning as in subsection 212.1(1) of the Act.
“qualifying data” means fuel consumption data, in respect of automobiles described in the portion of subsection 6(1) before paragraph (a), that is
(a) if the fuel consumption data under the EnerGuide mark is based on a test method composed of two — but not five — test cycles, data published by the Government of Canada under the EnerGuide mark in respect of those automobiles; or
(b) in any other case, data in respect of those automobiles based on a test method composed of only two test cycles and published by the Government of Canada, as specified by the Minister of National Revenue, on the basis of information adjusted and provided by the Minister of Natural Resources.
“qualifying vehicle” means a vehicle (other than a racing car described in heading No. 87.03 of the List of Tariff Provisions set out in the schedule to the Customs Tariff) registered under the laws of a foreign jurisdiction relating to the registration of motor vehicles that
(a) is described in any of heading No. 87.02, subheading Nos. 8703.21 to 8703.90, 8704.21, 8704.31, 8704.90 and 8711.20 to 8711.90 and tariff item Nos. 8716.39.30 and 8716.39.90 of that List;
(b) is described in subheading No. 8704.22 or 8704.32 of that List and has a gross vehicle weight rating (as defined in subsection 2(1) of the Motor Vehicle Safety Regulations) not exceeding 10 tonnes; or
(c) is described in tariff item No. 8716.10.00 of that List and is a vehicle for camping.
(2) Subsection (1) comes into force, or is deemed to have come into force, on June 1, 2012 or, if this Act receives royal assent before June 1, 2012, on the day on which this Act receives royal assent (in this subsection referred to as “royal assent day”), except that
(a) if royal assent day is before June 1, 2012, section 1 of Schedule I to the Act, as enacted by subsection (1), is to be read, before June 1, 2012, without reference to the definitions “commercial goods” and “qualifying vehicle”; and
(b) if royal assent day is after June 1, 2012, section 1 of Schedule I to the Act, as enacted by subsection (1), is to be read, before royal assent day, without reference to the definition “qualifying data”.
2007, c. 29, s. 44(1)
26. The descriptions of A and B in subsection 6(2) of Schedule I to the Act are replaced by the following:
A      is the city fuel consumption rating (based on the number of litres of fuel, other than E85, per 100 kilometres) for automobiles of the same model with the same attributes as the automobile, as determined by reference to qualifying data, or, if no rating can be so determined that would apply to the automobile, by reference to the best available data, which may include the city fuel consumption rating for the most similar model and attributes; and
B      is the highway fuel consumption rating (based on the number of litres of fuel, other than E85, per 100 kilometres) for automobiles of the same model with the same attributes as the automobile, as determined by reference to qualifying data, or, if no rating can be so determined that would apply to the automobile, by reference to the best available data, which may include the highway fuel consumption rating for the most similar model and attributes.
27. (1) Section 8 of Schedule I to the Act is amended by striking out “or” at the end of paragraph (b), by adding “or” at the end of paragraph (c) and by adding the following after paragraph (c):
(d) that is included as permanently installed equipment in an automobile, station wagon, van or truck if the automobile, station wagon, van or truck
(i) is a qualifying vehicle,
(ii) is imported temporarily by an individ-ual resident in Canada and not accounted for as a commercial good under section 32 of the Customs Act,
(iii) was last supplied in the course of a vehicle rental business to the individual by way of lease, licence or similar arrangement under which continuous possession or use of the automobile, station wagon, van or truck is provided for a period of less than 180 days, and
(iv) is exported within 30 days after the importation.
(2) Subsection (1) applies to any air conditioner that is included as permanently installed equipment in an automobile, station wagon, van or truck imported into Canada on or after June 1, 2012.
1993, c. 27, s. 146(1)
28. (1) The portion of section 10 of Schedule I to the Act before paragraph (a) is replaced by the following:
10. Section 6 does not apply to an automobile described in that section that is
1993, c. 27, s. 146(1)
(2) Paragraphs 10(a) to (c) of Schedule I to the French version of the Act are replaced by the following:
a) vendue dans des conditions qui feraient de la vente une fourniture détaxée pour l’application de la partie IX de la Loi;
b) achetée ou importée pour servir à la police ou combattre l’incendie;
c) achetée, pour son usage personnel ou officiel, par une personne exempte d’impôts et de taxes visée à l’article 34 de la convention figurant à l’annexe I de la Loi sur les missions étrangères et les organisations internationales ou à l’article 49 de la convention figurant à l’annexe II de cette loi;
(3) Section 10 of Schedule I to the Act is amended by striking out “or” at the end of paragraph (b), by adding “or” at the end of paragraph (c) and by adding the following after paragraph (c):
(d) a qualifying vehicle if the automobile
(i) is imported temporarily by an individ-ual resident in Canada and not accounted for as a commercial good under section 32 of the Customs Act,
(ii) was last supplied in the course of a vehicle rental business to the individual by way of lease, licence or similar arrangement under which continuous possession or use of the automobile is provided for a period of less than 180 days, and
(iii) is exported within 30 days after the importation.
(4) Subsections (1) and (2) come into force, or are deemed to have come into force, on June 1, 2012.
(5) Subsection (3) applies to any automobile imported into Canada on or after June 1, 2012.
29. (1) Part II of Schedule V to the Act is amended by adding the following after section 7.2:
7.3 A supply of a service (other than a service described in section 4 of Part I of Schedule VI) rendered in the practice of the profession of pharmacy by a particular individ-ual who is entitled under the laws of a province to practise that profession if the service is rendered within a pharmacist-patient relationship between the particular individual and another individual and is provided for the promotion of the health of the other individual or for the prevention or treatment of a disease, disorder or dysfunction of the other individual.
(2) Subsection (1) applies to any supply made after March 29, 2012.
30. (1) Section 10 of Part II of Schedule V to the Act is amended by striking out “or” at the end of paragraph (a), by adding “or” at the end of paragraph (b) and by adding the following after paragraph (b):
(c) a person that is entitled under the laws of a province to practise the profession of pharmacy and is authorized under the laws of the province to order such a service, if the order is made within a pharmacist-patient relationship.
(2) Subsection (1) applies to any supply made after March 29, 2012.
31. (1) Paragraph 2(e) of Part I of Sched-ule VI to the Act is amended by adding the following after subparagraph (vi):
(vi.1) Isosorbide-5-mononitrate,
(2) Subsection (1) applies to any supply made
(a) after March 29, 2012; or
(b) on or before March 29, 2012 if no amount was charged, collected or remitted on or before that day as or on account of tax under Part IX of the Act in respect of the supply.
1997, c. 10, s. 121(2)
32. (1) The definition “medical practitioner” in section 1 of Part II of Schedule VI to the Act is repealed.
(2) Section 1 of Part II of Schedule VI to the Act is amended by adding the following in alphabetical order:
“specified professional” means
(a) a person that is entitled under the laws of a province to practise the profession of medicine, physiotherapy or occupational therapy, or
(b) a registered nurse.
(3) Subsections (1) and (2) apply to any supply made after March 29, 2012.
1997, c. 10, s. 122(1)
33. (1) Sections 3 and 4 of Part II of Schedule VI to the Act are replaced by the following:
3. A supply of a heart-monitoring device if the device is supplied on the written order of a specified professional for use by a consumer with heart disease who is named in the order.
4. A supply of a hospital bed, if the bed is supplied to the operator of a health care facility (as defined in section 1 of Part II of Schedule V) or on the written order of a specified professional for use by an incapacitated individual named in the order.
(2) Subsection (1) applies to any supply made after March 29, 2012.
1997, c. 10, s. 124(1)
34. (1) Section 5.1 of Part II of Schedule VI to the Act is replaced by the following:
5.1 A supply of an aerosol chamber or a metered dose inhaler for use in the treatment of asthma if the chamber or inhaler is supplied on the written order of a specified professional for use by a consumer named in the order.
(2) Subsection (1) applies to any supply made after March 29, 2012.
1997, c. 10, s. 125(1)
35. (1) Section 7 of Part II of Schedule VI to the Act is replaced by the following:
7. A supply of a device that is designed to convert sound to light signals if the device is supplied on the written order of a specified professional for use by a consumer with a hearing impairment who is named in the order.
(2) Subsection (1) applies to any supply made after March 29, 2012.
2000, c. 30, s. 124(1)
36. (1) Section 9 of Part II of Schedule VI to the Act is replaced by the following:
9. A supply of eyeglasses or contact lenses if the eyeglasses or contact lenses are, or are to be, supplied under the authority of a prescription prepared, or an assessment record produced, by a person for the treatment or correction of a defect of vision of a consumer named in the prescription or assessment record and the person is entitled under the laws of the province in which the person practises to prescribe eyeglasses or contact lenses, or to produce an assessment record to be used for the dispensing of eyeglasses or contact lenses, for the treatment or correction of the defect of vision of the consumer.
(2) Subsection (1) applies to any supply made
(a) after March 29, 2012; or
(b) on or before March 29, 2012 if no amount was charged, collected or remitted on or before that day as or on account of tax under Part IX of the Act in respect of the supply.
2008, c. 28, s. 90(1)
37. (1) Section 14.1 of Part II of Schedule VI to the Act is replaced by the following:
14.1 A supply of a chair that is specially designed for use by an individual with a disability if the chair is supplied on the written order of a specified professional for use by a consumer named in the order.
(2) Subsection (1) applies to any supply made after March 29, 2012.
1997, c. 10, s. 129(1)
38. (1) Sections 21.1 and 21.2 of Part II of Schedule VI to the Act are replaced by the following:
21.1 A supply of an extremity pump, intermittent pressure pump or similar device for use in the treatment of lymphedema if the pump or device is supplied on the written order of a specified professional for use by a consumer named in the order.
21.2 A supply of a catheter for subcutaneous injections if the catheter is supplied on the written order of a specified professional for use by a consumer named in the order.
(2) Subsection (1) applies to any supply made after March 29, 2012.
1997, c. 10, s. 130(1)
39. (1) Section 23 of Part II of Schedule VI to the Act is replaced by the following:
23. A supply of an orthotic or orthopaedic device that is made to order for an individual or is supplied on the written order of a specified professional for use by a consumer named in the order.
(2) Subsection (1) applies to any supply made after March 29, 2012.
1997, c. 10, s. 132(1)
40. (1) Section 24.1 of Part II of Schedule VI to the Act is replaced by the following:
24.1 A supply of footwear that is specially designed for use by an individual who has a crippled or deformed foot or other similar disability, if the footwear is supplied on the written order of a specified professional.
(2) Subsection (1) applies to any supply made after March 29, 2012.
1997, c. 10, s. 134(1)
41. (1) Section 30 of Part II of Schedule VI to the Act is replaced by the following:
29.1 A supply of
(a) a blood coagulation monitor or meter specially designed for use by an individual requiring blood coagulation monitoring or metering; or
(b) blood coagulation testing strips or reagents compatible with a blood coagulation monitor or meter referred to in paragraph (a).
30. A supply of any article that is specially designed for the use of blind individuals if the article is supplied for use by a blind individual to or by the Canadian National Institute for the Blind or any other bona fide institution or association for blind individuals or on the order or certificate of a specified professional.
(2) Subsection (1) applies to any supply made after March 29, 2012.
1997, c. 10, s. 136(1)
42. (1) Sections 35 and 36 of Part II of Schedule VI to the Act are replaced by the following:
35. A supply of a graduated compression stocking, an anti-embolic stocking or similar article if the stocking or article is supplied on the written order of a specified professional for use by a consumer named in the order.
36. A supply of clothing that is specially designed for use by an individual with a disability if the clothing is supplied on the written order of a specified professional for use by a consumer named in the order.
(2) Subsection (1) applies to any supply made after March 29, 2012.
2008, c. 28, s. 93(1)
43. (1) Section 41 of Part II of Schedule VI to the Act is replaced by the following:
41. A supply of a device that is specially designed for neuromuscular stimulation therapy or standing therapy, if supplied on the written order of a specified professional for use by a consumer with paralysis or a severe mobility impairment who is named in the order.
(2) Subsection (1) applies to any supply made after March 29, 2012.
2009, c. 32, s. 44(1)
44. (1) Item 4 of Schedule VIII to the Act is repealed.
(2) Subsection (1) applies
(a) in respect of any supply (other than a supply deemed to have been made under section 172.1 of the Act) made after March 31, 2013;
(b) for the purposes of applying section 172.1 of the Act in respect of a fiscal year of a person that begins after March 31, 2013;
(c) for the purposes of calculating, under clause 173(1)(d)(vi)(B) of the Act, tax in respect of taxation years of an individual ending after 2013;
(d) for the purposes of applying section 174 of the Act in respect of an allowance paid by a person after March 31, 2013;
(e) for the purpose of calculating, under subsection 218.1(1.2) of the Act, tax for a specified year (as defined in section 217 of the Act) of a person that begins after March 31, 2013;
(f) in respect of goods imported
(i) after March 31, 2013, or
(ii) before April 1, 2013 if those goods are, after March 31, 2013, accounted for under subsection 32(1), paragraph 32(2)(a) or subsection 32(5) of the Customs Act or released in the circumstances set out in paragraph 32(2)(b) of that Act;
(g) in respect of property that is brought into, or removed from, a province after March 31, 2013;
(h) in respect of property that is brought into a province before April 1, 2013 by a carrier if the property is delivered in the province to a consignee after March 31, 2013;
(i) for the purposes of determining the amount for a province that, under subsection 225.2(2) of the Act, is required to be added to, or may be deducted from, the net tax for a reporting period of a financial institution that begins after March 31, 2013; and
(j) for the purposes of the description of C in paragraph (a) of the definition “provincial pension rebate amount” in subsection 261.01(1) of the Act in respect of a claim period of a pension entity that begins after March 31, 2013.
2002, c. 9, s. 5
Air Travellers Security Charge Act
45. Section 26 of the Air Travellers Security Charge Act is replaced by the following:
Demand for return
26. The Minister may, on demand sent by the Minister, require a designated air carrier to file, within any reasonable time stipulated in the demand, a return under this Act for any period designated in the demand.
2002, c. 22
Excise Act, 2001
46. Section 169 of the Excise Act, 2001 is replaced by the following:
Demand for return
169. The Minister may, on demand sent by the Minister, require any person to file, within any reasonable time stipulated in the demand, a return under this Act for any period designated in the demand.
SOR/91-30; SOR/2002-277, s. 8
Value of Imported Goods (GST/HST) Regulations
47. (1) Subsection 2(1) of the Value of Imported Goods (GST/HST) Regulations is amended by adding the following in alphabetical order:
“qualifying vehicle” has the same meaning as in section 2 of the Non-Taxable Imported Goods (GST/HST) Regulations; (véhicule admissible)
(2) Subsection 2(2) of the Regulations is replaced by the following:
(2) For the purposes of these Regulations, the number of months or weeks in a period is the number of months or weeks, as the case may be, included, in whole or in part, in the period, the first day of the first such month or week, as the case may be, being the first day of the period.
(3) Subsections (1) and (2) come into force, or are deemed to have come into force, on June 1, 2012.
48. (1) The Regulations are amended by adding the following after section 14:
15. For the purpose of subsection 215(2) of the Act, the value of a qualifying vehicle that is imported temporarily by an individual resident in Canada and not accounted for as a commercial good (as defined in subsection 212.1(1) of the Act) under section 32 of the Customs Act, that is exported within 30 days after the importation and that was last supplied in the course of a vehicle rental business to the individual by way of lease, licence or similar arrangement under which continuous possession or use of the qualifying vehicle is provided for a period of less than 180 days is determined by the formula
(A × B) + C
where
A      is
(a) if the qualifying vehicle is described in any of subheading Nos. 8703.21 to 8703.90 and 8711.20 to 8711.90 of the List of Tariff Provisions set out in the schedule to the Customs Tariff,
(i) in the case of a truck, sport utility vehicle, minivan or van, $300,
(ii) in the case of a motorhome or similar vehicle, $1,000, and
(iii) in any other case, $200, and
(b) in any other case, $300;
B      is the number of weeks during which the qualifying vehicle remains in Canada; and
C      is the remaining duties payable in respect of the qualifying vehicle.
(2) Subsection (1) applies to any qualifying vehicle imported on or after June 1, 2012.
SOR/91-31; SOR/2002-277, s. 11
Non-Taxable Imported Goods (GST/HST) Regulations
49. (1) Section 2 of the Non-Taxable Imported Goods (GST/HST) Regulations is amended by adding the following in alphabetical order:
“qualifying vehicle” means a vehicle (other than a racing car described in heading No. 87.03 of the List of Tariff Provisions set out in the schedule to the Customs Tariff) registered under the laws of a foreign jurisdiction relating to the registration of motor vehicles that
(a) is described in any of heading No. 87.02, subheading Nos. 8703.21 to 8703.90, 8704.21, 8704.31, 8704.90 and 8711.20 to 8711.90 and tariff item Nos. 8716.39.30 and 8716.39.90 of that List,
(b) is described in subheading No. 8704.22 or 8704.32 of that List and has a gross vehicle weight rating (as defined in subsection 2(1) of the Motor Vehicle Safety Regulations) not exceeding 10 tonnes, or
(c) is described in tariff item No. 8716.10.00 of that List and is a vehicle for camping. (véhicule admissible)
(2) Subsection (1) comes into force, or is deemed to have come into force, on June 1, 2012.
50. (1) Section 3 of the Regulations is amended by striking out “and” at the end of paragraph (k), by adding “and” at the end of paragraph (l) and by adding the following after paragraph (l):
(m) a qualifying vehicle that is imported temporarily by an individual resident in Canada and not accounted for as a commercial good (as defined in subsection 212.1(1) of the Act) under section 32 of the Customs Act if
(i) the qualifying vehicle was last supplied in the course of a vehicle rental business to the individual by way of lease, licence or similar arrangement under which continuous possession or use of the qualifying vehicle is provided for a period of less than 180 days,
(ii) immediately before the importation, the individual was outside Canada for an uninterrupted period of at least 48 hours, and
(iii) the qualifying vehicle is exported within 30 days after the importation.
(2) Subsection (1) applies to any qualifying vehicle imported on or after June 1, 2012.
SOR/2010-151
New Harmonized Value-added Tax System Regulations, No. 2
51. (1) The New Harmonized Value-added Tax System Regulations, No. 2 are amended by adding the following after section 6:
Division 1.1
Tax on Importation of Goods
Prescribed goods — paragraph 212.1(2)(a)
6.1 For the purpose of paragraph 212.1(2)(a) of the Act, goods the value of which is determined for the purposes of Division III of Part IX of the Act under section 15 of the Value of Imported Goods (GST/HST) Regulations are prescribed.
(2) Subsection (1) applies to goods imported on or after June 1, 2012.
PART 3
RESPONSIBLE RESOURCE DEVELOPMENT
Division 1
Environmental Assessment
Enactment of the Canadian Environmental Assessment Act, 2012
Enactment
52. The Canadian Environmental Assessment Act, 2012, whose Schedules 1 to 3 are set out in the schedule to this Act, is enacted as follows:
An Act respecting the environmental assessment of certain activities and the prevention of significant adverse environmental effects
SHORT TITLE
Short title
1. This Act may be cited as the Canadian Environmental Assessment Act, 2012.
INTERPRETATION
Definitions
2. (1) The following definitions apply in this Act.
“Agency”
« Agence »
“Agency” means the Canadian Environmental Assessment Agency continued under section 103.
“assessment by a review panel”
« examen par une commission »
“assessment by a review panel” means an environmental assessment that is conducted by a review panel.
“Canadian Nuclear Safety Commission”
« Commission canadienne de sûreté nucléaire »
“Canadian Nuclear Safety Commission” means the Canadian Nuclear Safety Commission established by section 8 of the Nuclear Safety and Control Act.
“designated project”
« projet désigné »
“designated project” means one or more physical activities that
(a) are carried out in Canada or on federal lands;
(b) are designated by regulations made under paragraph 84(a) or designated in an order made by the Minister under subsection 14(2); and
(c) are linked to the same federal authority as specified in those regulations or that order.
It includes any physical activity that is incidental to those physical activities.
“environment”
« environnement »
“environment” means the components of the Earth, and includes
(a) land, water and air, including all layers of the atmosphere;
(b) all organic and inorganic matter and living organisms; and
(c) the interacting natural systems that include components referred to in paragraphs (a) and (b).
“environmental assessment”
« évaluation environnementale »
“environmental assessment” means an assessment of the environmental effects of a designated project that is conducted in accordance with this Act.
“environmental effects”
« effets environnementaux »
“environmental effects” means the environmental effects described in section 5.
“federal authority”
« autorité fédérale »
“federal authority” means
(a) a Minister of the Crown in right of Canada;
(b) an agency of the Government of Canada or a parent Crown corporation, as defined in subsection 83(1) of the Financial Administration Act, or any other body established by or under an Act of Parliament that is ultimately accountable through a Minister of the Crown in right of Canada to Parliament for the conduct of its affairs;
(c) any department or departmental corporation that is set out in Schedule I or II to the Financial Administration Act; and
(d) any other body that is set out in Schedule 1.
It does not include the Executive Council of — or a minister, department, agency or body of the government of — Yukon, the Northwest Territories or Nunavut, a council of the band within the meaning of the Indian Act, Export Development Canada or the Canada Pension Plan Investment Board. It also does not include a Crown corporation that is a wholly-owned subsidiary, as defined in subsection 83(1) of the Financial Administration Act, a harbour commission established under the Harbour Commissions Act or a not-for-profit corporation that enters into an agreement under subsection 80(5) of the Canada Marine Act, that is not set out in Schedule 1.
“federal lands”
« territoire domanial »
“federal lands” means
(a) lands that belong to Her Majesty in right of Canada, or that Her Majesty in right of Canada has the power to dispose of, and all waters on and airspace above those lands, other than lands under the administration and control of the Commissioner of Yukon, the Northwest Territories or Nunavut;
(b) the following lands and areas:
(i) the internal waters of Canada, in any area of the sea not within a province,
(ii) the territorial sea of Canada, in any area of the sea not within a province,
(iii) the exclusive economic zone of Canada, and
(iv) the continental shelf of Canada; and
(c) reserves, surrendered lands and any other lands that are set apart for the use and benefit of a band and that are subject to the Indian Act, and all waters on and airspace above those reserves or lands.
“follow-up program”
« programme de suivi »
“follow-up program” means a program for
(a) verifying the accuracy of the environmental assessment of a designated project; and
(b) determining the effectiveness of any mitigation measures.
“interested party”
« partie intéressée »
“interested party”, with respect to a designated project, means any person who is determined, under subsection (2), to be an “interested party”.
“Internet site”
« site Internet »
“Internet site” means the Internet site that is established under section 79.
“jurisdiction”
« instance »
“jurisdiction” means
(a) a federal authority;
(b) any agency or body that is established under an Act of Parliament and that has powers, duties or functions in relation to an assessment of the environmental effects of a designated project;
(c) the government of a province;
(d) any agency or body that is established under an Act of the legislature of a province and that has powers, duties or functions in relation to an assessment of the environmental effects of a designated project;
(e) any body that is established under a land claims agreement referred to in section 35 of the Constitution Act, 1982 and that has powers, duties or functions in relation to an assessment of the environmental effects of a designated project;
(f) a governing body that is established under legislation that relates to the self-government of Indians and that has powers, duties or functions in relation to an assessment of the environmental effects of a designated project;
(g) a government of a foreign state or of a subdivision of a foreign state, or any institution of such a government; and
(h) an international organization of states or any institution of such an organization.
“Minister”
« ministre »
“Minister” means the Minister of the Environment.
“mitigation measures”
« mesures d’atténuation »
“mitigation measures” means measures for the elimination, reduction or control of the adverse environmental effects of a designated project, and includes restitution for any damage to the environment caused by those effects through replacement, restoration, compensation or any other means.
“National Energy Board”
« Office national de l’énergie »
“National Energy Board” means the National Energy Board established by section 3 of the National Energy Board Act.
“prescribed”
Version anglaise seulement
“prescribed” means prescribed by the regulations.
“proponent”
« promoteur »
“proponent” means the person, body, federal authority or government that proposes the carrying out of a designated project.
“record”
« document »
“record” includes any correspondence, memo-randum, book, plan, map, drawing, diagram, pictorial or graphic work, photograph, film, microform, sound recording, videotape and machine readable record, and any other documentary material, regardless of physical form or characteristics, and any copy of it.
“Registry”
« registre »
“Registry” means the Canadian Environmental Assessment Registry established under section 78.
“responsible authority”
« autorité responsable »
“responsible authority” means the authority that is referred to in section 15 with respect to a designated project that is subject to an environmental assessment.
“review panel”
« commission »
“review panel” means a review panel established under subsection 42(1) or under an agreement or arrangement entered into under subsection 40(1) or (2) or by document referred to in subsection 41(2).
“sustainable development”
« développement durable »
“sustainable development” means development that meets the needs of the present, without compromising the ability of future generations to meet their own needs.
Interested party
(2) One of the following entities determines, with respect to a designated project, that a person is an interested party if, in its opinion, the person is directly affected by the carrying out of the designated project or if, in its opinion, the person has relevant information or expertise:
(a) in the case of a designated project for which the responsible authority is referred to in paragraph 15(b), that responsible authority; or
(b) in the case of a designated project in relation to which the environmental assessment has been referred to a review panel under section 38, that review panel.
HER MAJESTY
Binding on Her Majesty
3. This Act is binding on Her Majesty in right of Canada or a province.
PURPOSES
Purposes
4. (1) The purposes of this Act are
(a) to protect the components of the environment that are within the legislative authority of Parliament from significant adverse envi-ronmental effects caused by a designated project;
(b) to ensure that designated projects that require the exercise of a power or perform-ance of a duty or function by a federal authority under any Act of Parliament other than this Act to be carried out, are considered in a careful and precautionary manner to avoid significant adverse environmental effects;
(c) to promote cooperation and coordinated action between federal and provincial governments with respect to environmental assessments;
(d) to promote communication and cooperation with aboriginal peoples with respect to environmental assessments;
(e) to ensure that opportunities are provided for meaningful public participation during an environmental assessment;
(f) to ensure that an environmental assessment is completed in a timely manner;
(g) to ensure that projects, as defined in section 66, that are to be carried out on federal lands, or those that are outside Canada and that are to be carried out or financially supported by a federal authority, are considered in a careful and precautionary manner to avoid significant adverse environmental effects;
(h) to encourage federal authorities to take actions that promote sustainable development in order to achieve or maintain a healthy environment and a healthy economy; and
(i) to encourage the study of the cumulative effects of physical activities in a region and the consideration of those study results in environmental assessments.
Mandate
(2) The Government of Canada, the Minister, the Agency, federal authorities and responsible authorities, in the administration of this Act, must exercise their powers in a manner that protects the environment and human health and applies the precautionary principle.
ENVIRONMENTAL EFFECTS
Environmental effects
5. (1) For the purposes of this Act, the environmental effects that are to be taken into account in relation to an act or thing, a physical activity, a designated project or a project are
(a) a change that may be caused to the following components of the environment that are within the legislative authority of Parliament:
(i) fish as defined in section 2 of the Fisheries Act and fish habitat as defined in subsection 34(1) of that Act,
(ii) aquatic species as defined in subsection 2(1) of the Species at Risk Act,
(iii) migratory birds as defined in subsection 2(1) of the Migratory Birds Convention Act, 1994, and
(iv) any other component of the environment that is set out in Schedule 2;
(b) a change that may be caused to the environment that would occur
(i) on federal lands,
(ii) in a province other than the one in which the act or thing is done or where the physical activity, the designated project or the project is being carried out, or
(iii) outside Canada; and
(c) with respect to aboriginal peoples, an effect occurring in Canada of any change that may be caused to the environment on
(i) health and socio-economic conditions,
(ii) physical and cultural heritage,
(iii) the current use of lands and resources for traditional purposes, or
(iv) any structure, site or thing that is of historical, archaeological, paleontological or architectural significance.
Exercise of power or performance of duty or function by federal authority
(2) However, if the carrying out of the physical activity, the designated project or the project requires a federal authority to exercise a power or perform a duty or function conferred on it under any Act of Parliament other than this Act, the following environmental effects are also to be taken into account:
(a) a change, other than those referred to in paragraphs (1)(a) and (b), that may be caused to the environment and that is directly linked or necessarily incidental to a federal authority’s exercise of a power or performance of a duty or function that would permit the carrying out, in whole or in part, of the physical activity, the designated project or the project; and
(b) an effect, other than those referred to in paragraph (1)(c), of any change referred to in paragraph (a) on
(i) health and socio-economic conditions,
(ii) physical and cultural heritage, or
(iii) any structure, site or thing that is of historical, archaeological, paleontological or architectural significance.
Schedule 2
(3) The Governor in Council may, by order, amend Schedule 2 to add or remove a component of the environment.
PROHIBITIONS
Proponent
6. The proponent of a designated project must not do any act or thing in connection with the carrying out of the designated project, in whole or in part, if that act or thing may cause an environmental effect referred to in subsection 5(1) unless
(a) the Agency makes a decision under paragraph 10(b) that no environmental assessment of the designated project is required and posts that decision on the Internet site; or
(b) the proponent complies with the conditions included in the decision statement that is issued under subsection 31(3) or section 54 to the proponent with respect to that designated project.
Federal authority
7. A federal authority must not exercise any power or perform any duty or function conferred on it under any Act of Parliament other than this Act that would permit a designated project to be carried out in whole or in part unless
(a) the Agency makes a decision under paragraph 10(b) that no environmental assessment of the designated project is required and posts that decision on the Internet site; or
(b) the decision statement with respect to the designated project that is issued under subsection 31(3) or section 54 to the proponent of the designated project indicates that the designated project is not likely to cause significant adverse environmental effects or that the significant adverse environmental effects that it is likely to cause are justified in the circumstances.
SCREENING
Proponent’s obligation — description of designated project
8. (1) The proponent of a designated project — other than one that is subject to an environmental assessment under section 13 or subsection 14(1) — must provide the Agency with a description of the designated project that includes the information prescribed by regulations made under paragraph 84(b).
Additional information
(2) If the Agency is of the opinion, after receiving the description of the designated project from the proponent, that a decision cannot be made under paragraph 10(b) because the description is incomplete or does not contain sufficient details, the Agency may, within 10 days after receiving it, require the proponent to provide an amended description that includes the information and details that the Agency specifies.
Posting of description of designated project and public notice on Internet site
9. When the Agency is satisfied that the description of the designated project includes all of the required information, it must post the following on the Internet site:
(a) a summary of the description;
(b) an indication of how a copy of the description may be obtained; and
(c) a notice that indicates that the designated project is the subject of a screening, invites the public to provide comments respecting the designated project within 20 days after the posting of the notice and indicates the address for filing those comments.
Screening decision
10. Within 45 days after the posting of the notice on the Internet site, the Agency must
(a) conduct the screening, which must include a consideration of the following factors:
(i) the description of the designated proj-ect provided by the proponent,
(ii) the possibility that the carrying out of the designated project may cause adverse environmental effects,
(iii) any comments received from the public within 20 days after the posting of the notice, and
(iv) the results of any relevant study conducted by a committee established under section 73 or 74; and
(b) on completion of the screening, decide if an environmental assessment of the designated project is required.
Federal authority’s obligation
11. Every federal authority that is in possession of specialist or expert information or knowledge with respect to a designated project that is subject to a screening must, on request, make that information or knowledge available to the Agency within the specified period.
Posting notice of decision on Internet site
12. The Agency must post a notice of its decision made under paragraph 10(b) on the Internet site.
ENVIRONMENTAL ASSESSMENT REQUIRED
Activities regulated by regulatory body
13. A designated project for which the responsible authority is referred to in any of paragraphs 15(a) to (c) is subject to an environmental assessment.
Designation of physical activity as designated project
14. (1) A designated project that includes a physical activity designated under subsection (2) is subject to an environmental assessment.
Minister’s power to designate
(2) The Minister may, by order, designate a physical activity that is not prescribed by regulations made under paragraph 84(a) if, in the Minister’s opinion, either the carrying out of that physical activity may cause adverse envi-ronmental effects or public concerns related to those effects may warrant the designation.
Minister’s power to require that information be provided
(3) The Minister may require any person to provide information with respect to any physical activity that can be designated under subsection (2).
Federal authority
(4) The Minister must specify in the order made under subsection (2) for each designated physical activity one of the following federal authorities to which the physical activity is linked:
(a) the Canadian Nuclear Safety Commission;
(b) the National Energy Board;
(c) any federal authority that performs regulatory functions, that may hold public hearings and that is specified in regulations made under paragraph 83(b); or
(d) the Agency.
Limitation
(5) The Minister must not make the designation referred to in subsection (2) if
(a) the carrying out of the physical activity has begun and, as a result, the environment has been altered; or
(b) a federal authority has exercised a power or performed a duty or function conferred on it under any Act of Parliament other than this Act that would permit the physical activity to be carried out, in whole or in part.
Posting of notice of order on Internet site
(6) The Agency must post on the Internet site a notice of any order made under subsection (2).
ENVIRONMENTAL ASSESSMENT OF DESIGNATED PROJECTS
Responsible Authority
Responsible authority
15. For the purposes of this Act, the responsible authority with respect to a designated project that is subject to an environmental assessment is
(a) the Canadian Nuclear Safety Commission, in the case of a designated project that includes activities that are regulated under the Nuclear Safety and Control Act and that are linked to the Canadian Nuclear Safety Commission as specified in the regulations made under paragraph 84(a) or the order made under subsection 14(2);
(b) the National Energy Board, in the case of a designated project that includes activities that are regulated under the National Energy Board Act or the Canada Oil and Gas Operations Act and that are linked to the National Energy Board as specified in the regulations made under paragraph 84(a) or the order made under subsection 14(2);
(c) the federal authority that performs regulatory functions, that may hold public hearings and that is prescribed by regulations made under paragraph 83(b), in the case of a designated project that includes activities that are linked to that federal authority as specified in the regulations made under paragraph 84(a) or the order made under subsection 14(2); or
(d) the Agency, in the case of a designated project that includes activities that are linked to the Agency as specified in the regulations made under paragraph 84(a) or the order made under subsection 14(2).
Cooperation
16. If two designated projects are closely related and the responsible authority with respect to each of them is different, each responsible authority must cooperate with the other with respect to the exercise of their respective powers and the performance of their respective duties and functions under this Act in relation to the projects.
Commencement of Environmental Assessment
Posting of notice on Internet site
17. The responsible authority with respect to a designated project must ensure that a notice of the commencement of the environmental assessment of a designated project is posted on the Internet site.
Consultation and Cooperation with Certain Jurisdictions
Responsible authority’s or Minister’s obligations
18. The responsible authority with respect to a designated project — or the Minister if the environmental assessment of the designated project has been referred to a review panel under section 38 — must offer to consult and cooperate with respect to the environmental assessment of the designated project with any jurisdiction referred to in paragraphs (c) to (h) of the definition “jurisdiction” in subsection 2(1) if that jurisdiction has powers, duties or functions in relation to an assessment of the environmental effects of the designated project.
Factors To Be Considered
Factors
19. (1) The environmental assessment of a designated project must take into account the following factors:
(a) the environmental effects of the designated project, including the environmental effects of malfunctions or accidents that may occur in connection with the designated project and any cumulative environmental effects that are likely to result from the designated project in combination with other physical activities that have been or will be carried out;
(b) the significance of the effects referred to in paragraph (a);
(c) comments from the public — or, with respect to a designated project that requires that a certificate be issued in accordance with an order made under section 54 of the National Energy Board Act, any interested party — that are received in accordance with this Act;
(d) mitigation measures that are technically and economically feasible and that would mitigate any significant adverse environmental effects of the designated project;
(e) the requirements of the follow-up program in respect of the designated project;
(f) the purpose of the designated project;
(g) alternative means of carrying out the designated project that are technically and economically feasible and the environmental effects of any such alternative means;
(h) any change to the designated project that may be caused by the environment;
(i) the results of any relevant study conducted by a committee established under section 73 or 74; and
(j) any other matter relevant to the environmental assessment that the responsible authority, or — if the environmental assessment is referred to a review panel — the Minister, requires to be taken into account.
Scope of factors
(2) The scope of the factors to be taken into account under paragraphs (1)(a), (b), (d), (e), (g), (h) and (j) is determined by
(a) the responsible authority; or
(b) the Minister, if the environmental assessment is referred to a review panel.
Community knowledge and Aboriginal traditional knowledge
(3) The environmental assessment of a designated project may take into account community knowledge and Aboriginal traditional knowledge.
Federal Authority’s Obligation
Specialist or expert information
20. Every federal authority that is in possession of specialist or expert information or knowledge with respect to a designated project that is subject to an environmental assessment must, on request, make that information or knowledge available, within the specified peri-od, to
(a) the responsible authority;
(b) the review panel;
(c) a government, an agency or body, or a jurisdiction that conducts an assessment of the designated project under a substituted process authorized by section 32; and
(d) a jurisdiction that conducts an assessment, in the case of a designated project that is exempted under subsection 37(1).
Environmental Assessment by Responsible Authority
General Rules
Application only when no referral to review panel
21. Sections 22 to 27 cease to apply to a designated project if it is referred by the Minister to a review panel under section 38.
Responsible authority’s obligations
22. The responsible authority with respect to a designated project must ensure that
(a) an environmental assessment of the designated project is conducted; and
(b) a report is prepared with respect to that environmental assessment.
Information
23. (1) The responsible authority may, when conducting the environmental assessment of a designated project and preparing the report with respect to the environmental assessment of the designated project, use any information that is available to it.
Studies and collection of information
(2) However, if the responsible authority is of the opinion that there is not sufficient information available to it for the purpose of conducting the environmental assessment or preparing the report with respect to the environmental assessment of the designated project, it may require the collection of any information or the undertaking of any study that, in the opinion of the responsible authority, is necessary for that purpose, including requiring the proponent to collect that information or undertake that study.
Public participation
24. Subject to section 28, the responsible authority must ensure that the public is provided with an opportunity to participate in the environmental assessment of a designated project.
Public notice in certain cases — draft report
25. (1) When the responsible authority is the Agency, it must ensure that a draft report with respect to the environmental assessment of a designated project is prepared, and must ensure that the following are posted on the Internet site:
(a) a copy of the draft report or an indication of how a copy may be obtained; and
(b) a notice that invites the public to provide comments on the draft report within the period specified and provides the address for filing those comments.
Final report submitted to Minister
(2) After taking into account any comments received from the public, the Agency must finalize the report with respect to the environmental assessment of the designated project and submit it to the Minister.
Delegation
26. (1) The responsible authority with respect to a designated project may delegate to any person, body or jurisdiction referred to in paragraphs (a) to (f) of the definition “jurisdiction” in subsection 2(1) the carrying out of any part of the environmental assessment of the designated project and the preparation of the report with respect to the environmental assessment of the designated project, but must not delegate the duty to make decisions under subsection 27(1).
For greater certainty
(2) For greater certainty, the responsible authority must not make decisions under subsection 27(1) unless it is satisfied that any delegated duty or function has been performed in accordance with this Act.
Responsible authority’s or Minister’s decisions
27. (1) The responsible authority or, when the Agency is the responsible authority, the Minister, after taking into account the report with respect to the environmental assessment of the designated project, must make decisions under subsection 52(1).
Time limit for Minister’s decisions
(2) The Minister’s decisions must be made no later than 365 days after the day on which the notice of the commencement of the environmental assessment of the designated project is posted on the Internet site.
Extension of time limit by Minister
(3) The Minister may extend that time limit by any further period — up to a maximum of three months — that is necessary to permit the Agency to cooperate with a jurisdiction referred to in section 18 with respect to the environmental assessment of the designated project or to take into account circumstances that are specific to the project.
Extension of time limit by Governor in Council
(4) The Governor in Council may, on the recommendation of the Minister, extend the time limit extended under subsection (3).
Posting notice of extension on Internet site
(5) The Agency must post on the Internet site a notice of any extension granted under subsection (3) or (4).
Excluded period
(6) If, under subsection 23(2), the Agency requires the proponent of a designated project to collect information or undertake a study with respect to the designated project, then the period that is taken by the proponent, in the Agency’s opinion, to comply with the requirement is not included in the calculation of the time limit within which the Minister’s decisions must be made.
Non application — section 54 of the National Energy Board Act
(7) Subsection (1) does not apply if the carrying out of the designated project requires that a certificate be issued in accordance with an order made under section 54 of the National Energy Board Act.