C-9Third Session, Fortieth Parliament,59 Elizabeth II, 2010HOUSE OF COMMONS OF CANADABILL C-9An Act to implement certain provisions of the budget tabled in Parliament on March 4, 2010 and other measuresfirst reading, March 29, 2010MINISTER OF FINANCE90551Also available on the Parliament of Canada Web Site at the following address:
http://www.parl.gc.caRECOMMENDATIONHer Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to implement certain provisions of the budget tabled in Parliament on March 4, 2010 and other measures”.SUMMARYPart 1 of this enactment implements income tax measures proposed in the March 4, 2010 Budget. In particular, it(a) introduces amendments to allow a recipient of Universal Child Care Benefit amounts to designate that the amounts be included in the income of the dependant in respect of whom the recipient has claimed an Eligible Dependant Credit, or if the credit is not claimed by the recipient, a child of the recipient who is a qualified dependant under the Universal Child Care Benefit Act;(b) clarifies rules relating to the Medical Expense Tax Credit to exclude expenses for purely cosmetic procedures;(c) clarifies rules relating to payments made to a Registered Education Savings Plan or a Registered Disability Savings Plan through a program funded, directly or indirectly, by a province or administered by a province;(d) implements amendments to the family income thresholds used to determine eligibility for Canada Education Savings Grants, Canada Disability Savings Grants and Canada Disability Savings Bonds;(e) reinstates the 50% inclusion rate for Canadian residents who have been in receipt of U.S. social security benefits since before January 1, 1996;(f) extends the mineral exploration tax credit for one year;(g) reduces the rate of interest payable by the Minister of National Revenue on tax overpayments made by corporations;(h) modifies the definition “taxable Canadian property” to exclude certain shares and other interests that do not derive their value principally from real or immovable property situated in Canada, Canadian resource property, or timber resource property;(i) introduces amendments to allow the issuance of a refund of an overpayment of tax under Part I of the Income Tax Act to certain non-residents in circumstances where an assessment of such amounts has been made outside the usual period during which a refund may be made;(j) repeals the exclusion for indictable tax offences from the proceeds of crime and money laundering regime; and(k) increases the pension surplus threshold for employer contributions to registered pension plans to 25%.Part 2 amends the Excise Act, 2001 and the Customs Act to implement an enhanced stamping regime for tobacco products by introducing new controls over the production, distribution and possession of a new excise stamp for tobacco products.Part 2 also amends the Excise Tax Act and certain related regulations in respect of the Goods and Services Tax/Harmonized Sales Tax (GST/HST) to:(a) simplify the operation of the GST/HST for the direct selling industry using a commission-based model;(b) clarify the application of the GST/HST to purely cosmetic procedures and to devices or other goods used or provided with cosmetic procedures, and to services related to cosmetic procedures;(c) reaffirm the policy intent and provide certainty respecting the scope of the definition of “financial service” in respect of certain administrative, management and promotional services;(d) address advantages that currently exist in favour of imported financial services over comparable domestic services;(e) streamline the application of the input tax credit rules to financial institutions;(f) provide a new, uniform GST/HST rebate system that will apply fairly and equitably to employer-sponsored pension plans;(g) introduce a new annual information return for financial institutions to improve GST/HST reporting in the financial services sector; and(h) extend the due date for filing annual GST/HST returns from three months to six months after year-end for certain financial institutions.In addition, Part 2 amends regulations made under the Excise Tax Act and the Excise Act, 2001 to reduce the interest rate payable by the Minister of National Revenue in respect of overpaid taxes and duties by corporations.Part 3 amends the Air Travellers Security Charge Act to increase the air travellers security charge that is applicable to air travel that includes a chargeable emplanement on or after April 1, 2010 and for which any payment is made on or after that date. It also reduces the interest payable by the Minister of National Revenue to corporations under that Act.Part 4 amends the Softwood Lumber Products Export Charge Act, 2006 to provide for a higher rate of charge on the export of certain softwood lumber products from the regions of Ontario, Quebec, Manitoba or Saskatchewan. It also amends that Act to reduce the rate of interest payable by the Minister of National Revenue on tax overpayments made by corporations.Part 5 amends the Customs Tariff to implement measures announced in the March 4, 2010 Budget to reduce Most-Favoured-Nation rates of duty and, if applicable, rates of duty under other tariff treatments on a number of tariff items relating to manufacturing inputs and machinery and equipment imported on or after March 5, 2010.Part 6 amends the Federal-Provincial Fiscal Arrangements Act to provide additional payments to certain provinces and to correct a cross-reference in that Act.Part 7 amends the Expenditure Restraint Act to impose a freeze on the allowances and salaries to be paid to members of the Senate and the House of Commons for the 2010–2011, 2011–2012 and 2012–2013 fiscal years.Part 8 amends a number of Acts to reduce or eliminate Governor in Council appointments, including the North American Free Trade Agreement Implementation Act. This Part also amends that Act to establish the Canadian Section of the NAFTA Secretariat within the Department of Foreign Affairs and International Trade. In addition, this Part repeals The Intercolonial and Prince Edward Island Railways Employees’ Provident Fund Act. Finally, this Part makes consequential and related amendments to other Acts.Part 9 amends the Pension Benefits Standards Act, 1985. In particular, the Act is amended to(a) require an employer to fully fund benefits if the whole of a pension plan is terminated;(b) authorize an employer to use a letter of credit, if certain conditions are met, to satisfy solvency funding obligations in respect of a pension plan that has not been terminated in whole;(c) permit a pension plan to provide for variable benefits, similar to those paid out of a Life Income Fund, in respect of a defined contribution provision of the pension plan;(d) establish a distressed pension plan workout scheme, under which the employer and representatives of members and retirees may negotiate changes to the plan’s funding requirements, subject to the approval of the Minister of Finance;(e) permit the Superintendent of Financial Institutions to replace an actuary if the Superintendent is of the opinion that it is in the best interests of members or retirees;(f) provide that only the Superintendent may declare a pension plan to be partially terminated;(g) provide for the immediate vesting of members’ benefits;(h) require the administrator to make additional information available to members and retirees following the termination of a pension plan; and(i) repeal spent provisions.Part 10 provides for the retroactive coming into force in Canada of the Agreement on Social Security between Canada and the Republic of Poland.Part 11 amends the Export Development Act to grant Export Development Canada the authority to establish offices outside Canada. It also clarifies that Corporation’s authority with respect to asset management and the forgiveness of certain debts and obligations. Part 12 enacts the Payment Card Networks Act, the purpose of which is to regulate national payment card networks and the commercial practices of payment card network operators. Among other things, that Act confers a number of regulation-making powers. This Part also makes related amendments to the Financial Consumer Agency of Canada Act to expand the mandate of the Agency so that it may supervise payment card network operators to determine whether they are in compliance with the provisions of the Payment Card Networks Act and its regulations and monitor the implementation of voluntary codes of conduct.Part 13 amends the Financial Consumer Agency of Canada Act to provide the Financial Consumer Agency of Canada with a broader oversight role to allow it to verify compliance with ministerial undertakings and directions. The amendments also increase the Agency’s ability to undertake research, including research on trends and emerging consumer protection issues. Finally, the Part makes consequential amendments to other Acts.Part 14 amends the Proceeds of Crime (Money Laundering) and Terrorist Financing Act to confer on the Minister of Finance the power to issue directives imposing measures with respect to certain financial transactions. The amendments also confer on the Governor in Council the power to make regulations that limit or prohibit certain financial transactions. This Part also makes a consequential amendment to another Act.Part 15 amends the Canada Post Corporation Act to modify the exclusive privilege of the Canada Post Corporation so as to permit letter exporters to collect letters in Canada for transmittal and delivery outside Canada.Part 16 amends the Canada Deposit Insurance Corporation Act to allow the Governor in Council to specify when a bridge institution will assume a federal member institution’s deposit liabilities and allow the Canada Deposit Insurance Corporation to make by-laws with respect to information and capabilities it can require of its member institutions. This Part also amends that Act to establish the rules that apply to the assignment, by the Canada Deposit Insurance Corporation to a bridge institution, of eligible financial contracts to which a federal member institution is a party.Part 17 amends the Bank Act and other related statutes to provide a framework enabling credit unions to incorporate and continue as banks. The model is based on the framework applicable to other federally regulated financial institutions, adjusted to give effect to cooperative principles and governance.Part 18 authorizes the taking of a number of measures with respect to the reorganization and divestiture of all or any part of Atomic Energy of Canada Limited’s business.Part 19 amends the National Energy Board Act in order to give the National Energy Board the power to create a participant funding program to facilitate the participation of the public in hearings that are held under section 24 of that Act. It also amends the Nuclear Safety and Control Act to give the Canadian Nuclear Safety Commission the power to create a participant funding program to facilitate the participation of the public in proceedings under that Act and the power to prescribe fees for that program.Part 20 amends the Canadian Environmental Assessment Act to streamline certain process requirements for comprehensive studies, to give the Canadian Environmental Assessment Agency authority to conduct most comprehensive studies and to give the Minister of the Environment the power to establish the scope of any project in relation to which an environmental assessment is to be conducted. It also amends that Act to provide, in legislation rather than by regulations, that an environmental assessment is not required for certain federally funded infrastructure projects and repeals sunset clauses in the Regulations Amending the Exclusion List Regulations, 2007.Part 21 amends the Canada Labour Code with respect to the appointment of appeals officers and the appeal hearing procedures.Part 22 authorizes payments to be made out of the Consolidated Revenue Fund for various purposes.Part 23 amends the Telecommunications Act to make a carrier that is not a Canadian-owned and controlled corporation eligible to operate as a telecommunications common carrier if it owns or operates certain transmission facilities.Part 24 amends the Employment Insurance Act to establish an account in the accounts of Canada to be known as the Employment Insurance Operating Account and to close the Employment Insurance Account and remove it from the accounts of Canada. It also repeals sections 76 and 80 of that Act and makes consequential amendments in relation to the creation of the new Account. This Part also makes technical amendments to clarify provisions of the Budget Implementation Act, 2008 and the Canada Employment Insurance Financing Board Act that deal with the Canada Employment Insurance Financing Board.TABLE OF PROVISIONSAN ACT TO IMPLEMENT CERTAIN PROVISIONS OF THE BUDGET TABLED IN PARLIAMENT ON MARCH 4, 2010 AND OTHER MEASURESSHORT TITLE1. Jobs and Economic Growth ActPART 1AMENDMENTS TO THE INCOME TAX ACT AND RELATED ACTS AND REGULATIONS2-22. Income Tax Act23-25. Income Tax Regulations26-28. Canada Disability Savings Act29. Canada Disability Savings Regulations30-31. Canada Education Savings Act32-33. Canada Education Savings Regulations34. Canada Pension Plan Regulations35. Insurable Earnings and Collection of Premiums Regulations36. Regulations Excluding Certain Indictable Offences from the Definition of “Designated Offence”PART 2AMENDMENTS IN RESPECT OF EXCISE DUTIES AND SALES AND EXCISE TAXESExcise Act37. AmendmentAmendments in Respect of the Excise Act, 2001Excise Act, 200138-47. AmendmentsCustoms Act48-53. AmendmentsApplication54. Meaning of “implementation date”Excise Tax Act55-89. AmendmentsHealth Care Services (GST/HST) Regulations90. AmendmentInput Tax Credit Allocation Methods (GST/HST) RegulationsMaking of Regulations91. MakingINPUT TAX CREDIT ALLOCATION METHODS (GST/HST) REGULATIONS1. Interpretation2. Prescribed classes3. Prescribed amounts4. Prescribed percentagesComing into Force92. April 1, 2007Interest Rates (Excise Act, 2001) Regulations93. AmendmentInterest Rates (Excise Tax Act) Regulations94. AmendmentCoordinating Amendment95. 2009, c. 32PART 3AMENDMENTS IN RESPECT OF THE AIR TRAVELLERS SECURITY CHARGEAir Travellers Security Charge Act96. AmendmentsInterest Rates (Air Travellers Security Charge Act) Regulations97. AmendmentPART 4SOFTWOOD LUMBER PRODUCTS EXPORT CHARGE ACT, 2006Amendments to the Act98-102. AmendmentsComing into Force103. Order in councilPART 5CUSTOMS TARIFFAmendments to the Act104-1644. AmendmentsComing into Force1645. Deemed coming into force — March 5, 2010PART 6FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS ACT1646-1648. AmendmentsPART 7EXPENDITURE RESTRAINT ACT1649. AmendmentPART 8AMENDMENTS RELATING TO CERTAIN GOVERNMENTAL BODIESDivision 1Amendments Relating to Certain Governor in Council AppointmentsAlberta-British Columbia Boundary Act, 1974Amendments to the Act1650-1652. AmendmentsComing into Force1653. Order in councilAsia-Pacific Foundation of Canada ActAmendment to the Act1654. AmendmentComing into Force1655. Order in councilAssisted Human Reproduction ActAmendment to the Act1656. AmendmentComing into Force1657. Order in councilBudget Implementation Act, 1997Amendment to the Act (Canada Foundation for Innovation)1658. AmendmentComing into Force1659. Order in councilBusiness Development Bank of Canada ActAmendment to the Act1660. AmendmentComing into Force1661. Order in councilCanada Grain ActAmendments to the Act1662-1663. AmendmentsComing into Force1664. Order in councilCanada Mortgage and Housing Corporation ActAmendments to the Act1665-1666. AmendmentsComing into Force1667. Order in councilCanada Pension PlanAmendments to the Act1668-1669. AmendmentsComing into Force1670. Order in councilCanada School of Public Service ActAmendments to the Act1671-1673. AmendmentsRelated Amendment to the Access to Information Act1674. AmendmentRelated Amendments to the Financial Administration Act1675. AmendmentsRelated Amendment to the Official Languages Act1676. AmendmentRelated Amendment to the Privacy Act1677. AmendmentRelated Amendments to the Public Servants Disclosure Protection Act1678-1682. AmendmentsComing into Force1683. Order in councilCanadian Centre for Occupational Health and Safety ActAmendments to the Act1684-1685. AmendmentsComing into Force1686. Order in councilCanadian Centre on Substance Abuse ActAmendments to the Act1687-1691. AmendmentsComing into Force1692. Order in councilCanadian Institutes of Health Research ActAmendment to the Act1693. AmendmentComing into Force1694. Order in councilCanadian International Trade Tribunal ActAmendment to the Act1695. AmendmentComing into Force1696. Order in councilCanadian Race Relations Foundation ActAmendments to the Act1697-1698. AmendmentsComing into Force1699. Order in councilCanadian Radio-television and Telecommunications Commission ActAmendments to the Act1700-1709. AmendmentsConsequential Amendment to the Broadcasting Act1710. AmendmentComing into Force1711. Order in councilCanadian Space Agency ActAmendments to the Act1712-1715. AmendmentsComing into Force1716. Order in councilCanadian Tourism Commission ActAmendments to the Act1717-1721. AmendmentsComing into Force1722. Order in councilDepartment of Human Resources and Skills Development ActAmendment to the Act1723. AmendmentComing into Force1724. Order in councilEnergy Supplies Emergency ActAmendments to the Act1725-1727. AmendmentsComing into Force1728. Order in councilExport Development ActAmendment to the Act1729. AmendmentComing into Force1730. Order in councilFarm Products Agencies ActAmendments to the Act1731. AmendmentsComing into Force1732. Order in councilFirst Nations Fiscal and Statistical Management ActAmendments to the Act1733-1736. AmendmentsComing into Force1737. Order in councilFreshwater Fish Marketing ActAmendment to the Act1738. AmendmentComing into Force1739. Order in councilHistoric Sites and Monuments ActAmendments to the Act1740-1741. AmendmentsComing into Force1742. Order in councilInternational Boundary Commission ActAmendments to the Act1743-1744. AmendmentsComing into Force1745. Order in councilInternational Development Research Centre ActAmendments to the Act1746-1753. AmendmentsComing into Force1754. Order in councilNational Defence ActAmendment to the Act1755. AmendmentComing into Force1756. Order in councilNational Research Council ActAmendment to the Act1757. AmendmentComing into Force1758. Order in councilNational Round Table on the Environment and the Economy ActAmendment to the Act1759. AmendmentComing into Force1760. Order in councilNatural Sciences and Engineering Research Council ActAmendment to the Act1761. AmendmentComing into Force1762. Order in councilPublic Sector Pension Investment Board ActAmendment to the Act1763. AmendmentComing into Force1764. Order in councilRoosevelt Campobello International Park Commission ActAmendment to the Act1765. AmendmentComing into Force1766. Order in councilSocial Sciences and Humanities Research Council ActAmendment to the Act1767. AmendmentComing into Force1768. Order in councilStandards Council of Canada ActAmendments to the Act1769-1772. AmendmentsComing into Force1773. Order in councilStatus of the Artist ActAmendment to the Act1774. AmendmentComing into Force1775. Order in councilDivision 2North American Free Trade Agreement Implementation ActAmendments to the Act1776-1777. AmendmentsTransitional Provisions1778. DefinitionsConsequential Amendments to the Financial Administration Act1779-1781. AmendmentsConsequential Amendment to the Special Import Measures Act1782. AmendmentComing into Force1783. Order in councilDivision 3The Intercolonial and Prince Edward Island Railways Employees’ Provident Fund ActRepeal of the Act1784. RepealComing into Force1785. Order in councilPART 9PENSION BENEFITS STANDARDS ACT, 1985Amendments to the Act1786-1825. AmendmentsTransitional Provision1826. Adoption of new planComing into Force1827. Order in councilPART 10AGREEMENT ON SOCIAL SECURITY BETWEEN CANADA AND THE REPUBLIC OF POLAND — RETROACTIVE COMING INTO FORCE1828. Coming into force of Agreement1829. Actions taken1830. InterpretationPART 11EXPORT DEVELOPMENT ACT1831-1833. AmendmentsPART 12PAYMENT CARD NETWORKSEnactment of Payment Card Networks Act1834. EnactmentAN ACT RESPECTING PAYMENT CARD NETWORKSSHORT TITLE1. Payment Card Networks ActPURPOSE2. PurposeINTERPRETATION3. DefinitionsAPPLICATION4. ApplicationFINANCIAL CONSUMER AGENCY OF CANADA5. SupervisionREGULATIONS6. RegulationsGENERAL7. Enforcing conditions8. ExemptionRelated Amendments to the Financial Consumer Agency of Canada Act1835-1849. AmendmentsComing into Force1850. Order in councilPART 13FINANCIAL CONSUMER AGENCY OF CANADA ACTAmendments to the Act1851-1857. AmendmentsConsequential Amendments1858. Bank Act1859. Cooperative Credit Associations Act1860. Insurance Companies Act1861. Trust and Loan Companies ActPART 14PROCEEDS OF CRIME (MONEY LAUNDERING) AND TERRORIST FINANCING ACTAmendments to the Act1862-1882. AmendmentsConsequential Amendment to the Office of the Superintendent of Financial Institutions act1883. AmendmentComing into Force1884. Order in councilPART 15CANADA POST CORPORATION ACT1885. AmendmentPART 16CANADA DEPOSIT INSURANCE CORPORATION ACTAmendments to the Act1886-1892. AmendmentsComing into Force1893. Subsection 245(7) of the Budget Implementation Act, 2009PART 17FEDERAL CREDIT UNIONSBank Act1894-2093. AmendmentsCanada Deposit Insurance Corporation Act2094-2107. AmendmentsIncome Tax Act2108-2109. AmendmentsRelated Amendments2110-2112. Bank of Canada Act2113. Canada Cooperatives Act2114-2115. Cooperative Credit Associations Act2116. Financial Consumer Agency of Canada Act2117-2121. Insurance Companies Act2122. Office of the Superintendent of Financial Institutions Act2123-2125. Trust and Loan Companies Act2126-2134. Winding-up and Restructuring ActCoordinating Amendments2135. 2005, c. 54Coming into Force2136. Order in councilPART 18ATOMIC ENERGY OF CANADA LIMITEDReorganization and Divestiture2137. Definitions2138. Purpose2139. Authority to sell shares, etc.2140. Authority with respect to entities2141. Authority2142. Non-application of Statutory Instruments Act2143. Tabling in Parliament2144. Application of proceeds of disposition2145. Financial Administration Act2146. AppropriationNuclear Energy Act2147. AmendmentComing into Force2148. Order in councilPART 19PARTICIPANT FUNDING PROGRAMS2149. National Energy Board Act2150-2151. Nuclear Safety and Control ActPART 20ENVIRONMENTAL ASSESSMENTCanadian Environmental Assessment ActAmendments to the Act2152-2161. AmendmentsTransitional Provisions2162. Non-application of amended provisions to certain comprehensive studies2163. Period calculationExclusion List Regulations, 20072164-2166. AmendmentsRegulations Amending the Exclusion List Regulations, 20072167-2170. AmendmentsInfrastructure Projects Environmental Assessment Adaptation Regulations2171. RepealPART 21CANADA LABOUR CODEAmendments to the Act2172-2177. AmendmentsTransitional Provision2178. Deemed appointmentComing into Force2179. Order in councilPART 22PAYMENTS TO CERTAIN ENTITIESCanadian Youth Business Foundation2180. Maximum payment of $10,000,000Genome Canada2181. Maximum payment of $75,000,000Pathways to Education Canada2182. Maximum payment of $20,000,000Rick Hansen Foundation2183. Maximum payment of $13,500,000PART 23TELECOMMUNICATIONS ACT2184. AmendmentsPART 24EMPLOYMENT INSURANCE FINANCINGEmployment Insurance ActAmendments to the Act2185-2194. AmendmentsTransitional Provisions2195. Account closed2196. Section 762197. Amounts credited and charged2198. Appropriation Acts2199. Employment Insurance Operating Account — audit for fiscal year 2008–20092200. Employment Insurance Account — re-auditConsequential Amendments2201. Department of Human Resources and Skills Development Act2202-2203. Employment Insurance RegulationsBudget Implementation Act, 20082204-2206. AmendmentsCanada Employment Insurance Financing Board Act2207. AmendmentComing into Force2208. January 1, 2009SCHEDULE 1SCHEDULE 2SCHEDULE 3905513rd Session, 40th Parliament,59 Elizabeth II, 2010house of commons of canadaBILL C-9An Act to implement certain provisions of the budget tabled in Parliament on March 4, 2010 and other measuresHer Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:SHORT TITLEShort title
1. This Act may be cited as the Jobs and Economic Growth Act.PART 1AMENDMENTS TO THE INCOME TAX ACT AND RELATED ACTS AND REGULATIONSR.S., c. 1 (5th Supp.)
Income Tax Act2. (1) Paragraph 44.1(2)(c) of the Act is replaced by the following:(c) where the qualifying disposition was a disposition of a share that was taxable Canadian property of the individual, the replacement share of the individual in respect of the qualifying disposition is deemed to be, at any time that is within 60 months after the disposition, taxable Canadian property of the individual.(2) Subsection (1) applies in determining after March 4, 2010 whether a property is taxable Canadian property of a taxpayer.3. (1) Paragraph 51(1)(f) of the Act is replaced by the following:(f) where the convertible property is taxable Canadian property of the taxpayer, the share acquired by the taxpayer on the exchange is deemed to be, at any time that is within 60 months after the exchange, taxable Canadian property of the taxpayer.(2) Subsection (1) applies in determining after March 4, 2010 whether a property is taxable Canadian property of a taxpayer.4. (1) Subsection 56(6) of the Act is replaced by the following:Child care benefit
(6) There shall be included in computing the income of a taxpayer for a taxation year the total of all amounts each of which is a benefit paid under section 4 of the Universal Child Care Benefit Act that is received in the taxation year by(a) the taxpayer, if(i) the taxpayer does not have a “cohabiting spouse or common-law partner” (within the meaning assigned by section 122.6) at the end of the year and the taxpayer does not make a designation under subsection (6.1) for the taxation year, or(ii) the income, for the taxation year, of the person who is the taxpayer’s cohabiting spouse or common-law partner at the end of the taxation year is equal to or greater than the income of the taxpayer for the taxation year;(b) the taxpayer’s cohabiting spouse or common-law partner at the end of the taxation year, if the income of the cohabiting spouse or common-law partner for the taxation year is greater than the taxpayer’s income for the taxation year; or(c) an individual who makes a designation under subsection (6.1) in respect of the taxpayer for the taxation year.Designation
(6.1) If, at the end of the taxation year, a taxpayer does not have a “cohabiting spouse or common-law partner” (within the meaning assigned by section 122.6), the taxpayer may designate, in the taxpayer’s return of income for the taxation year, the total of all amounts, each of which is a benefit received in the taxation year by the taxpayer under section 4 of the Universal Child Care Benefit Act, to be income of(a) if the taxpayer deducts an amount for the taxation year under subsection 118(1) because of paragraph (b) of the description of B in that subsection in respect of an individual, the individual; or(b) in any other case, a child who is a “qualified dependant” (as defined in section 2 of the Universal Child Care Benefit Act) of the taxpayer.(2) Subsection (1) applies to 2010 and subsequent years.5. (1) Paragraph 60(z) of the Act is replaced by the following:Repayment under the Canada Disability Savings Act
(z) the total of all amounts each of which is an amount paid in the taxation year as a repayment, under or because of the Canada Disability Savings Act or a designated provincial program as defined in subsection 146.4(1), of an amount that was included because of section 146.4 in computing the taxpayer’s income for the taxation year or a preceding taxation year.(2) Subsection (1) applies to the 2009 and subsequent taxation years.6. (1) Paragraph 85(1)(i) of the Act is replaced by the following:(i) where the property so disposed of is taxable Canadian property of the taxpayer, all of the shares of the capital stock of the Canadian corporation received by the taxpayer as consideration for the property are deemed to be, at any time that is within 60 months after the disposition, taxable Canadian property of the taxpayer.(2) Subsection (1) applies in determining after March 4, 2010 whether a property is taxable Canadian property of a taxpayer.7. (1) The portion of paragraph 85.1(1)(a) of the Act after subparagraph (ii) is replaced by the following:and where the exchanged shares were taxable Canadian property of the vendor, the shares of the purchaser so acquired by the vendor are deemed to be, at any time that is within 60 months after the exchange, taxable Canadian property of the vendor; and(2) The portion of subsection 85.1(5) of the Act after paragraph (b) is replaced by the following:and where the exchanged foreign shares were taxable Canadian property of the vendor, the issued foreign shares so acquired by the vendor are deemed to be, at any time that is within 60 months after the exchange, taxable Canadian property of the vendor.(3) Paragraph 85.1(8)(b) of the Act is replaced by the following:(b) if the particular unit was immediately before the disposition taxable Canadian property of the taxpayer, the exchange share is deemed to be, at any time that is within 60 months after the disposition, taxable Canadian property of the taxpayer;(4) Subsections (1) to (3) apply in determining after March 4, 2010 whether a property is taxable Canadian property of a taxpayer.8. (1) The portion of subsection 87(4) of the Act after paragraph (e) is replaced by the following:and where the old shares were taxable Canadian property of the shareholder, the new shares are deemed to be, at any time that is within 60 months after the amalgamation, taxable Canadian property of the shareholder.(2) The portion of subsection 87(5) of the Act after paragraph (b) is replaced by the following:and where the old option was taxable Canadian property of the taxpayer, the new option is deemed to be, at any time that is within 60 months after the amalgamation, taxable Canadian property of the taxpayer.(3) Subsections (1) and (2) apply in determining after March 4, 2010 whether a property is taxable Canadian property of a taxpayer.9. (1) Paragraph 97(2)(c) of the Act is replaced by the following:(c) where the property so disposed of by the taxpayer to the partnership is taxable Canadian property of the taxpayer, the interest in the partnership received by the taxpayer as consideration for the property is deemed to be, at any time that is within 60 months after the disposition, taxable Canadian property of the taxpayer.(2) Subsection (1) applies in determining after March 4, 2010 whether a property is taxable Canadian property of a taxpayer.10. (1) Subparagraph 107(2)(d.1)(iii) of the Act is replaced by the following:(iii) the property was deemed by paragraph 51(1)(f), 85(1)(i) or 85.1(1)(a), subsection 85.1(5) or 87(4) or (5) or paragraph 97(2)(c) to be taxable Canadian property of the trust; and(2) Paragraph 107(2)(d.1) of the Act, as amended by subsection (1), is repealed.(3) Paragraph 107(3.1)(d) of the Act is replaced by the following:(d) if the taxpayer’s interest as a beneficiary under the trust was immediately before the disposition taxable Canadian property of the taxpayer, the property is deemed to be, at any time that is within 60 months after the distribution, taxable Canadian property of the taxpayer; and(4) Subsection (1) applies in determining after October 1, 1996 whether a property is taxable Canadian property of a taxpayer.(5) Subsections (2) and (3) apply in determining after March 4, 2010 whether a property is taxable Canadian property of a taxpayer.11. (1) Paragraph 107.4(3)(f) of the Act is replaced by the following:(f) if, as a result of a transaction or event, the property was deemed to be taxable Canadian property of the transferor by this paragraph or any of paragraphs 44.1(2)(c), 51(1)(f), 85(1)(i) and 85.1(1)(a), subsection 85.1(5), paragraph 85.1(8)(b), subsections 87(4) and (5) and paragraphs 97(2)(c) and 107(3.1)(d), the property is also deemed to be, at any time that is within 60 months after the transaction or event, taxable Canadian property of the transferee trust;(2) Subsection (1) applies in determining after March 4, 2010 whether a property is taxable Canadian property of a taxpayer.12. (1) Subsection 110(1) of the Act is amended by adding the following after paragraph (g):(h) 35 per cent of the total of all benefits (in this paragraph referred to as “U.S. social security benefits”) that are received by the taxpayer in the taxation year and to which paragraph 5 of Article XVIII of the Convention between Canada and the United States of America with respect to Taxes on Income and on Capital as set out in Schedule I to the Canada-United States Tax Convention Act, 1984, S.C. 1984, c. 20, applies, if(i) the taxpayer has continuously during a period that begins before 1996 and ends in the taxation year, been resident in Canada, and has received U.S. social security benefits in each taxation year that ends in that period, or(ii) in the case where the benefits are payable to the taxpayer in respect of a deceased individual,(A) the taxpayer was, immediately before the deceased individual’s death, the deceased individual’s spouse or common-law partner,(B) the taxpayer has continuously during a period that begins at the time of the deceased individual’s death and ends in the taxation year, been resident in Canada,(C) the deceased individual was, in respect of the taxation year in which the deceased individual died, a taxpayer described in subparagraph (i), and(D) in each taxation year that ends in a period that begins before 1996 and that ends in the taxation year, the taxpayer, the deceased individual, or both of them, received U.S. social security benefits.(2) Subsection (1) applies to the 2010 and subsequent taxation years.13. (1) Section 118.2 of the Act is amended by adding the following after subsection (2):Cosmetic purposes
(2.1) The medical expenses referred to in subsection (2) do not include amounts paid for medical or dental services, nor any related expenses, provided purely for cosmetic purposes, unless necessary for medical or reconstructive purposes.(2) Subsection (1) applies to expenses incurred after March 4, 2010.14. (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 2010 and before 2012 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2012) 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 2010 and before April 2011, 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 2010 and before April 2011;(3) Subsections (1) and (2) apply to expenses renounced under a flow-through share agreement made after March 2010.15. (1) Section 128.1 of the Act is amended by adding the following after subsection (6):Deemed taxable Canadian property
(6.1) For the purposes of paragraph (6)(a), a property is deemed to be taxable Canadian property of the individual throughout the period that began at the emigration time and that ends at the particular time if(a) the emigration time is before March 5, 2010; and(b) the property was taxable Canadian property of the individual on March 4, 2010.(2) Subsection (1) applies in determining after March 4, 2010 whether a property is taxable Canadian property of a taxpayer.16. (1) The definition “contribution” in subsection 146.1(1) of the Act is replaced by the following:“contribution”
« cotisation »
“contribution” to an education savings plan does not include an amount paid into the plan under or because of(a) the Canada Education Savings Act or a designated provincial program, or(b) any other program that has a similar purpose to a designated provincial program and that is funded, directly or indirectly, by a province (other than an amount paid into the plan by a public primary caregiver in its capacity as subscriber under the plan);(2) Paragraph (b) of the definition “designated provincial program” in subsection 146.1(1) of the Act is replaced by the following:(b) a program established under the laws of a province to encourage the financing of children’s post-secondary education through savings in registered education savings plans.(3) Subsection (1) applies to the 2009 and subsequent taxation years.(4) Subsection (2) applies to the 2007 and subsequent taxation years.17. (1) The definition “contribution” in subsection 146.4(1) of the Act is replaced by the following:“contribution”
« cotisation »
“contribution” to a disability savings plan does not include (other than for the purpose of paragraph (b) of the definition “disability savings plan”) (a) an amount paid into the plan under or because of the Canada Disability Savings Act or a designated provincial program;(b) an amount paid into the plan under or because of any other program that has a similar purpose to a designated provincial program and that is funded, directly or indirectly, by a province (other than an amount paid into the plan by an entity described in subparagraph (a)(iii) of the definition “qualifying person” in its capacity as holder of the plan); or(c) an amount transferred to the plan in accordance with subsection (8).(2) Subsection 146.4(1) of the Act is amended by adding the following in alphabetical order:“designated provincial program”
« programme provincial désigné »
“designated provincial program” means a program that is established under the laws of a province and that supports savings in registered disability savings plans.(3) Paragraph 146.4(4)(g) of the Act is replaced by the following:(g) the plan prohibits a contribution from being made to the plan at any time if(i) the beneficiary attained the age of 59 years before the calendar year that includes that time,(ii) the beneficiary is not resident in Canada at that time, or(iii) the total of the contribution and all other contributions made at or before that time to the plan or to any other registered disability savings plan of the beneficiary would exceed $200,000;(4) Subparagraph 146.4(4)(i)(iii) of the Act is replaced by the following:(iii) repayments under the Canada Disability Savings Act or a designated provincial program;(5) The portion of paragraph 146.4(4)(n) of the Act before subparagraph (i) is replaced by the following:(n) the plan provides that when the total of all amounts paid under the Canada Disability Savings Act before the beginning of a calendar year to any registered disability savings plan of the beneficiary exceeds the total of all contributions made before the beginning of the calendar year to any registered disability savings plan of the beneficiary,(6) The portion of paragraph 146.4(4)(p) of the Act before subparagraph (i) is replaced by the following:(p) the plan provides for any amounts remaining in the plan (after taking into consideration any repayments under the Canada Disability Savings Act or a designated provincial program) to be paid to the beneficiary or the beneficiary’s estate, as the case may be, and for the plan to be terminated, by the end of the calendar year following the earlier of(7) Paragraph (a) of the description of B in subsection 146.4(7) of the Act is replaced by the following:(a) the total of all amounts each of which is the amount of a contribution made before the particular time to any registered disability savings plan of the beneficiary(8) Subsections (1) to (7) apply to the 2009 and subsequent taxation years.18. (1) Paragraph 147.2(2)(d) of the Act is replaced by the following:(d) a recommendation with respect to the contributions required to be made by an employer in respect of the defined benefit provisions of a pension plan may be prepared without regard to such portion of the assets of the plan apportioned to the employer in respect of the employer’s employees and former employees as does not exceed the lesser of(i) the amount of actuarial surplus in respect of the employer, and(ii) 25% of the amount of actuarial liabilities apportioned to the employer in respect of the employer’s employees and former employees.(2) Subsection (1) applies to contributions made after 2009 to fund benefits provided in respect of periods of pensionable service after 2009.19. (1) Subsection 164(1.5) of the Act is amended by striking out “or” at the end of paragraph (a), by adding “or’’ at the end of paragraph (b) and by adding the following after paragraph (b):(c) to the extent that the overpayment relates to an assessment of another taxpayer under subsection 227(10) or (10.1) (in this paragraph referred to as the “other assessment”), if the taxpayer’s return of income under this Part for the taxation year is filed on or before the day that is two years after the date of the other assessment and if the other assessment relates to(i) in the case of an amount assessed under subsection 227(10), a payment to the taxpayer of a fee, commission or other amount in respect of services rendered in Canada by a non-resident person or partnership, and(ii) in the case of an amount assessed under subsection 227(10.1), an amount payable under subsection 116(5) or (5.3) in respect of a disposition of property by the taxpayer.(2) Subsection (1) applies to overpayments in respect of which applications for refunds are made after March 4, 2010.20. (1) Paragraph (d) of the definition “advantage” in subsection 205(1) of the Act is replaced by the following:(d) an amount paid under or because of the Canada Disability Savings Act or a designated provincial program as defined in subsection 146.4(1);(2) Subsection (1) applies to the 2009 and subsequent taxation years.21. (1) Subparagraph 241(4)(d)(vii.1) of the Act is replaced by the following:(vii.1) to an official solely for the purpose of the administration or enforcement of the Canada Education Savings Act or a designated provincial program as defined in subsection 146.1(1),(2) Subparagraph 241(4)(d)(vii.5) of the Act is replaced by the following:(vii.5) to an official solely for the purposes of the administration or enforcement of the Canada Disability Savings Act or a designated provincial program as defined in subsection 146.4(1),(3) Subsections (1) and (2) apply to the 2009 and subsequent taxation years.22. (1) The definition “taxable Canadian property” in subsection 248(1) of the Act is replaced by the following:“taxable Canadian property”
« bien canadien imposable »
“taxable Canadian property” of a taxpayer at any time in a taxation year means a property of the taxpayer that is(a) real or immovable property situated in Canada,(b) property used or held by the taxpayer in, eligible capital property in respect of, or property described in an inventory of, a business carried on in Canada, other than(i) property used in carrying on an insurance business, and(ii) where the taxpayer is non-resident, ships and aircraft used principally in international traffic and personal or movable property pertaining to their operation if the country in which the taxpayer is resident does not impose tax on gains of persons resident in Canada from dispositions of such property,(c) if the taxpayer is an insurer, its designated insurance property for the year,(d) a share of the capital stock of a corporation (other than a mutual fund corporation) that is not listed on a designated stock exchange, an interest in a partnership or an interest in a trust (other than a unit of a mutual fund trust or an income interest in a trust resident in Canada), if, at any particular time during the 60-month period that ends at that time, more than 50% of the fair market value of the share or interest, as the case may be, was derived directly or indirectly from one or any combination of(i) real or immovable property situated in Canada,(ii) Canadian resource properties,(iii) timber resource properties, and(iv) options in respect of, or interests in, or for civil law rights in, property described in any of subparagraphs (i) to (iii), whether or not the property exists,(e) a share of the capital stock of a corporation that is listed on a designated stock exchange, a share of the capital stock of a mutual fund corporation or a unit of a mutual fund trust, if, at any particular time during the 60-month period that ends at that time,(i) 25% or more of the issued shares of any class of the capital stock of the corporation, or 25% or more of the issued units of the trust, as the case may be, were owned by or belonged to one or any combination of(A) the taxpayer, and(B) persons with whom the taxpayer did not deal at arm’s length, and(ii) more than 50% of the fair market value of the share or unit, as the case may be, was derived directly or indirectly from one or any combination of properties described under subparagraphs (d)(i) to (iv), or(f) an option in respect of, or an interest in, or for civil law a right in, a property described in any of paragraphs (a) to (e), whether or not the property exists,and, for the purposes of section 2, subsection 107(2.001) and sections 128.1 and 150, and for the purpose of applying paragraphs 85(1)(i) and 97(2)(c) to a disposition by a non-resident person, includes(g) a Canadian resource property,(h) a timber resource property,(i) an income interest in a trust resident in Canada,(j) a right to a share of the income or loss under an agreement referred to in paragraph 96(1.1)(a), and(k) a life insurance policy in Canada;(2) Subsection 248(25.1) of the Act is replaced by the following:Trust-to-trust transfers
(25.1) If, at any time, a particular trust transfers property to another trust (other than a trust governed by a registered retirement savings plan or by a registered retirement income fund) in circumstances to which paragraph (f) of the definition “disposition” in subsection (1) applies, without affecting the personal liabilities under this Act of the trustees of either trust or the application of subsection 104(5.8) and paragraph 122(2)(f),(a) the other trust is deemed to be after that time the same trust as, and a continuation of, the particular trust; and(b) for greater certainty, if, as a result of a transaction or event, the property was deemed to be taxable Canadian property of the particular trust by any of paragraphs 51(1)(f), 85(1)(i) and 85.1(1)(a), subsection 85.1(5), paragraph 85.1(8)(b), subsections 87(4) and (5) and paragraphs 97(2)(c) and 107(3.1)(d), the property is also deemed to be, at any time that is within 60 months after the transaction or event, taxable Canadian property of the other trust.(3) Subsections (1) and (2) apply in determining after March 4, 2010 whether a property is taxable Canadian property of a taxpayer.C.R.C., c. 945
Income Tax Regulations23. (1) Subparagraph 4301(b)(ii) of the Income Tax Regulations is replaced by the following:(ii) if the taxpayer is a corporation, zero per cent, and in any other case, 2 per cent; and(2) Subsection (1) comes into force, or is deemed to have come into force, on July 1, 2010.24. (1) Subparagraph 8510(9)(c)(i) of the Regulations is replaced by the following:(i) the contribution is a current service contribution that would be an eligible contribution under subsection 147.2(2) of the Act if no contributions were prescribed for the purposes of that subsection and if that subsection were read without reference to its subparagraph (d)(ii), and(2) Clause 8510(9)(c)(ii)(A) of the Regulations is replaced by the following:(A) where the amount of actuarial surplus in respect of the employer is greater than the amount determined under subparagraph 147.2(2)(d)(ii) of the Act, 50% of the current service contribution that would be required to be made by the employer if there were no actuarial surplus under the provisions, and(3) Subsections (1) and (2) apply to contributions made after 2009 to fund benefits provided in respect of periods of pensionable service after 2009.25. (1) Subsection 8516(1) of the Regulations is replaced by the following:8516. (1) For the purposes of subsection 147.2(2) of the Act, a contribution described in subsection (2) or (3) is a prescribed contribution.(2) Subsection 8516(4) of the Regulations and the heading before it are repealed.(3) Subsections (1) and (2) apply to contributions made after 2009 to fund benefits provided in respect of periods of pensionable service after 2009.2007, c. 35, s. 136
Canada Disability Savings Act26. (1) The definition “contribution” in subsection 2(1) of the Canada Disability Savings Act is repealed.(2) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:“first threshold”
« premier seuil »
“first threshold” for a particular year means the dollar amount referred to in paragraph 117(2)(a) of the Income Tax Act, as adjusted under that Act for the particular year;“phase-out income”
« revenu de transition »
“phase-out income” for a particular year means the amount determined by the formulaA – (B/0.122)whereAis the first threshold for the particular year, andBis the amount referred to in paragraph (a) of the description of F in subsection 122.61(1) of the Income Tax Act, as adjusted under that Act for the particular year;“second threshold”
« deuxième seuil »
“second threshold” for a particular year means the higher dollar amount referred to in paragraph 117(2)(b) of the Income Tax Act, as adjusted under the Act for the particular year.(3) Paragraph 2(2)(b) of the Act is replaced by the following:(b) the expressions “contribution”, “designated provincial program”, “holder”, “issuer” and “registered disability savings plan” have the same meanings as in section 146.4 of that Act; and(4) Subsections (1) to (3) apply to the 2009 and subsequent years.27. (1) Subparagraphs 6(2)(a)(i) and (ii) of the Act are replaced by the following:(i) an individual who is at least 18 years of age on December 31 of the year preceding the particular year and whose family income for the particular year is less than or equal to the second threshold for the particular year,(ii) a qualified dependant of an eligible individual whose adjusted income used to determine the amount of a child tax benefit in respect of January in the particular year is less than or equal to the second threshold for the particular year, or(2) Subsection 6(6) of the Act is repealed.(3) Subsections (1) and (2) apply to the 2009 and subsequent years.28. (1) Subparagraphs 7(2)(a)(i) and (ii) of the Act are replaced by the following:(i) an individual who is at least 18 years of age on December 31 of the year preceding the particular year and whose family income for the particular year is less than or equal to the phase-out income for the particular year,(ii) a qualified dependant of an eligible individual whose adjusted income used to determine the amount of a child tax benefit in respect of January in the particular year is less than or equal to the phase-out income for the particular year, or(2) Subparagraphs 7(2)(b)(i) and (ii) of the Act are replaced by the following:(i) an individual who is at least 18 years of age on December 31 of the year preceding the particular year and whose family income for the particular year is more than the phase-out income for the particular year but less than the first threshold for the particular year, or(ii) a qualified dependant of an eligible individual whose adjusted income used to determine the amount of a child tax benefit in respect of January in the particular year is more than the phase-out income for the particular year but less than the first threshold for the particular year.(3) The descriptions of B and C in subsection 7(4) of the Act are replaced by the following:Bis the phase-out income for the particular year; andCis the first threshold for the particular year.(4) Subsection 7(8) of the Act is repealed.(5) Subsections (1) to (4) apply to the 2009 and subsequent years.SOR/2008-186
Canada Disability Savings Regulations29. (1) Subparagraph 4(d)(i) of the Canada Disability Savings Regulations is replaced by the following:(i) all contributions, payments and transfers to, and all payments and transfers from, an RDSP,(2) Subsection (1) applies to the 2009 and subsequent years.2004, c. 26
Canada Education Savings Act30. (1) Subsection 2(1) of the Canada Education Savings Act is amended by adding the following in alphabetical order:“first threshold”
« premier seuil »
“first threshold” for a particular year means the dollar amount referred to in paragraph 117(2)(a) of the Income Tax Act, as adjusted under that Act for the particular year; “second threshold”
« deuxième seuil »
“second threshold” for a particular year means the higher dollar amount referred to in paragraph 117(2)(b) of the Income Tax Act, as adjusted under that Act for the particular year.(2) Paragraph 2(2)(b) of the Act is replaced by the following:(b) the expressions “beneficiary”, “contribution”, “designated provincial program”, “promoter”, “registered education savings plan”, “subscriber” and “trust” have the meanings assigned by section 146.1 of the Income Tax Act; and(3) Subsection (1) applies to 2009 and subsequent years.(4) Subsection (2) applies to the 2007 and subsequent years.31. (1) Clause 5(4)(a)(i)(A) of the Act is replaced by the following:(A) is a qualified dependant of an eligible individual whose adjusted income used to determine the amount of a child tax benefit in respect of January in the particular year is the first threshold for the particular year or less, or(2) Subparagraph 5(4)(a)(ii) of the Act is replaced by the following:(ii) 10% of the contribution, if the beneficiary is a qualified dependant of an eligible individual whose adjusted income used to determine the amount of a child tax benefit in respect of January in the particular year is more than the first threshold for the particular year but not more than the second threshold for the particular year, and(3) Subsection 5(8) of the Act is repealed.(4) Subsections (1) to (3) apply to 2009 and subsequent years.SOR/2005-151
Canada Education Savings Regulations32. (1) The description of G in paragraph 10(1)(b) of the Canada Education Savings Regulations is replaced by the following:Gis the total of all amounts paid into the RESP under a designated provincial program.(2) The description of G in paragraph 10(2)(b) of the Regulations is replaced by the following:Gis the total of all amounts paid into the RESP under a designated provincial program, and(3) Subsections (1) and (2) apply to the 2007 and subsequent years.33. (1) Subsection 16(2) of the Regulations is replaced by the following:(2) If less than all of the property, other than the property in a CLB account, held in connection with an RESP is transferred to another RESP, the assisted contributions, unassisted contributions, CES grants, any amount paid under a designated provincial program and accumulated income are considered to be transferred in the same proportion as the value of the property transferred is to the total value of the property, other than the value of the property in a CLB account, in the RESP at the time of the transfer.(2) Subsection (1) applies to the 2007 and subsequent years.C.R.C., c. 385
Canada Pension Plan Regulations34. (1) Subparagraph 36(2)(b)(ii) of the Canada Pension Plan Regulations is replaced by the following:(ii) if the amount is payable to a corporation, zero per cent, and in any other case, 2 per cent.(2) Subsection (1) comes into force, or is deemed to have come into force, on July 1, 2010.SOR/97-33
Insurable Earnings and Collection of Premiums Regulations35. (1) Subparagraph 18(2)(b)(ii) of the Insurable Earnings and Collection of Premiums Regulations is replaced by the following:(ii) if the amount is payable to a corporation, zero per cent, and in any other case, 2 per cent.(2) Subsection (1) comes into force, or is deemed to have come into force, on July 1, 2010.SOR/2002-63
Regulations Excluding Certain Indictable Offences from the Definition of “Designated Offence”36. (1) Paragraph 1(a) of the Regulations Excluding Certain Indictable Offences from the Definition of “Designated Offence” is repealed.(2) Paragraphs 1(d) and (e) of the Regulations are repealed.(3) Paragraph 1(j) of the Regulations is repealed.PART 2AMENDMENTS IN RESPECT OF EXCISE DUTIES AND SALES AND EXCISE TAXESR.S., c. E-14
Excise Act1996, c. 21, s. 62(1)
37. (1) Paragraph 110.1(1)(b) of the Excise Act is replaced by the following:(b) interest at such rates per annum prescribed under the Income Tax Act for amounts payable by the Minister under that Act as refunds of overpayments of tax to a person that is not a corporation, as are in effect from time to time, in respect of each day between the expiration of that time and the day on which the total duty, penalty and interest outstanding is paid, calculated on the total duty, penalty and interest outstanding on that day.(2) Subsection (1) comes into force, or is deemed to have come into force, on July 1, 2010.Amendments in Respect of the Excise Act, 20012002, c. 22
Excise Act, 200138. (1) The definition “stamped” in section 2 of the Excise Act, 2001 is replaced by the following:“stamped”
« estampillé »
“stamped”, in respect of a tobacco product, means that an excise stamp, and all prescribed information in a prescribed format, are stamped, impressed, printed or marked on, indented into or affixed to the product or its container in the prescribed manner to indicate that duty, other than special duty, has been paid on the product.(2) Section 2 of the Act is amended by adding the following in alphabetical order:“excise stamp”
« timbre d’accise »
“excise stamp” means a stamp that is issued by the Minister under subsection 25.1(1) and that has not been cancelled under section 25.5.2008, c. 28, s. 51(1)
39. (1) Subsection 5(1) of the Act is replaced by the following:Constructive possession
5. (1) For the purposes of section 25.2, subsections 25.3(1), 30(1), 32(1) and 32.1(1), section 61, subsections 70(1) and 88(1), sections 230 and 231 and subsection 238.1(1), if one of two or more persons, with the knowledge and consent of the rest of them, has anything in the person’s possession, it is deemed to be in the custody and possession of each and all of them.2008, c. 28, s. 51(2)
(2) The portion of subsection 5(2) of the Act before paragraph (a) is replaced by the following:Meaning of “possession”
(2) In this section and in section 25.2, subsections 25.3(1), 30(1), 32(1) and 32.1(1), section 61 and subsections 70(1), 88(1) and 238.1(1), “possession” means not only having in one’s own personal possession but also knowingly40. The Act is amended by adding the following after section 25:Issuance of excise stamps
25.1 (1) On application in the prescribed form and manner, the Minister may issue, to a tobacco licensee or a prescribed person who is importing tobacco products, stamps the purpose of which is to indicate that duty, other than special duty, has been paid on a tobacco product.Quantity of excise stamps
(2) The Minister may limit the quantity of excise stamps that may be issued to a person under subsection (1).Security
(3) No person shall be issued an excise stamp unless the person has provided security in a form satisfactory to the Minister and in an amount determined in accordance with the regulations.Supply of excise stamps
(4) The Minister may authorize a producer of excise stamps to supply, on the direction of the Minister, excise stamps to a person who is issued those stamps under subsection (1).Design and construction
(5) The design and construction of excise stamps shall be subject to the approval of the Minister.Counterfeiting excise stamps
25.2 No person shall produce, possess, sell or otherwise supply, or offer to supply, without lawful justification or excuse the proof of which lies on the person, anything that is intended to resemble or pass for an excise stamp.Unlawful possession of excise stamps
25.3 (1) No person shall possess an excise stamp that has not been affixed to a tobacco product or its container in the manner prescribed for the purposes of the definition “stamped” in section 2 to indicate that duty, other than special duty, has been paid on the product.Exceptions — possession
(2) Subsection (1) does not apply to the possession of an excise stamp by(a) the person who lawfully produced the excise stamp;(b) the person who is issued the excise stamp;(c) a sufferance warehouse licensee who possesses the excise stamp in their sufferance warehouse on behalf of a person described under paragraph (b); or(d) a prescribed person.Unlawful supply of excise stamps
25.4 No person shall dispose of, sell or otherwise supply, or offer to supply, an excise stamp otherwise than in accordance with this Act.Cancellation, return and destruction of excise stamps
25.5 The Minister may(a) cancel an excise stamp that has been issued; and(b) direct that it be returned or destroyed in a manner specified by the Minister.41. The Act is amended by adding the following after subsection 206(2.1):Keeping records — excise stamps
(2.2) Every person who has been issued an excise stamp shall keep all records that are necessary to determine the receipt, retention, location, use or disposition of the stamp.2008, c. 28, s. 60
42. The portion of section 214 of the Act before paragraph (a) is replaced by the following:Unlawful production, sale, etc., of tobacco or alcohol
214. Every person who contravenes any of sections 25, 25.2 to 25.4, 27 and 29, subsection 32.1(1) and sections 60 and 62 is guilty of an offence and liable2007, c. 18, s. 121
43. Section 234 of the Act is replaced by the following:Contravention of section 38, 40, 49, 61, 62.1, 99, 149 or 151
234. (1) Every person who contravenes section 38, 40, 49, 61, 62.1, 99, 149 or 151 is liable to a penalty of not more than $25,000.Failure to comply
(2) Every person who fails to return or destroy stamps as directed by the Minister under paragraph 25.5(b), or who fails to re-work or destroy a tobacco product in the manner authorized by the Minister under section 41, is liable to a penalty of not more than $25,000.44. The Act is amended by adding the following after section 238:Penalty in respect of unaccounted excise stamps
238.1 (1) Every person who is issued excise stamps is liable to a penalty if the person cannot account for the stamps as being in their possession unless(a) the person can demonstrate that the stamps were affixed to tobacco products or their containers in the manner prescribed for the purposes of the definition “stamped” in section 2 and that duty, other than special duty, has been paid on the products; or(b) in the case of stamps that were cancelled, the person can demonstrate that the stamps were returned or destroyed as directed by the Minister.Amount of the penalty
(2) The amount of the penalty for each excise stamp that cannot be accounted for is equal to the duty that would be imposed on a tobacco product for which the stamp was issued under subsection 25.1(1).2007, c. 18, s. 127(1)
45. Section 264 of the Act is replaced by the following:Certain things not to be returned
264. Despite this Act, any alcohol, specially denatured alcohol, restricted formulation, raw leaf tobacco, excise stamp or tobacco product that is seized under section 260 must not be returned to the person from whom it was seized or any other person unless it was seized in error.46. Section 266 of the Act is amended by adding the following after subsection (1):Excise stamps not to be sold
(1.1) Despite subsection (1), the Minister shall not sell excise stamps that have been seized under section 260.47. (1) Paragraph 304(1)(c) of the Act is replaced by the following:(c) respecting the types of security that are acceptable for the purposes of paragraph 23(3)(b) or subsection 25.1(3), and the manner by which the amount of the security is to be determined but that amount must not be less than $5,000;(2) Paragraph 304(1)(d) of the French version of the Act is replaced by the following:d) régir la durée, la modification, la suspension, le renouvellement, la révocation, le retrait et le rétablissement des licences, agréments et autorisations;(3) Subsection 304(1) of the Act is amended by adding the following after paragraph (f):(f.1) respecting the issuance of excise stamps;(4) Paragraph 304(1)(i) of the French version of the Act is replaced by the following:i) régir le dépôt de produits du tabac et d’alcool dans un entrepôt d’accise ou un entrepôt d’accise spécial et leur sortie d’un tel entrepôt;2007, c. 18, s. 130(1)
(5) Paragraph 304(1)(n) of the French version of the Act is replaced by the following:n) régir la vente, en vertu de l’article 266, d’alcool, de produits du tabac, de tabac en feuilles, d’alcool spécialement dénaturé ou de préparations assujetties à des restrictions saisis en vertu de l’article 260;R.S., c. 1 (2nd Supp.)
Customs Act48. Subsection 2(1) of the Customs Act is amended by adding the following in alphabetical order:“excise stamp”
« timbre d’accise »
“excise stamp” means a stamp that is issued by the Minister under subsection 25.1(1) of the Excise Act, 2001 and that has not been cancelled under section 25.5 of that Act;49. Section 97.25 of the Act is amended by adding the following after subsection (3):Excise stamps not to be sold
(3.1) Despite subsection (3), the Minister shall not direct that detained excise stamps be sold.2007, c. 18, s. 137(1)
50. Subsection 117(2) of the Act is replaced by the following:No return of certain goods
(2) Despite subsection (1), if spirits, wine, specially denatured alcohol, restricted formulations, raw leaf tobacco, excise stamps or tobacco products are seized under this Act, they shall not be returned to the person from whom they were seized or any other person unless they were seized in error.51. Section 119.1 of the Act is amended by adding the following after subsection (1):Excise stamps not to be sold
(1.01) Despite subsection (1), the Minister shall not authorize an officer to sell excise stamps that have been seized under this Act.2007, c. 18, s. 139(1)
52. The portion of subsection 142(1) of the Act before paragraph (a) is replaced by the following:Disposal of things abandoned or forfeit
142. (1) Unless the thing is spirits, specially denatured alcohol, a restricted formulation, wine, raw leaf tobacco, an excise stamp or a tobacco product, anything that has been abandoned to Her Majesty in right of Canada under this Act and anything the forfeiture of which is final under this Act shall53. Section 142.1 of the Act is amended by adding the following after subsection (1):Dealing with abandoned or forfeited excise stamps
(1.1) If an excise stamp is abandoned or finally forfeited under this Act, the Minister may destroy or otherwise deal with it.ApplicationMeaning of “implementation date”
54. (1) In this section, “implementation date” means the first day of the month that follows the thirtieth day after the day on which this Act receives Royal Assent.Application
(2) Sections 38 to 46, subsections 47(1) and (3) and sections 48 to 53 apply as of the implementation date, except that, for the purposes of section 34 or 35 of the Excise Act, 2001, a tobacco product may, on or after the implementation date but before April 2011, be entered into the duty-paid market or be released under the Customs Act for entry into the duty-paid market, as the case may be, if it is stamped in one of the following manners:(a) in accordance with the rules applicable under the Excise Act, 2001 as those rules read on the day before the day on which this Act receives Royal Assent;(b) in accordance with the rules applicable under the Excise Act, 2001 as those rules read on the implementation date or as they are amended from time to time after that date; or(c) in the manner described in paragraphs (a) and (b).Effect — paragraph (2)(a)
(3) If a tobacco product is stamped in the manner described in paragraph (2)(a), the rules applicable under the Excise Act, 2001 as those rules read on the day before the day on which this Act receives Royal Assent apply in respect of the tobacco product.Effect — paragraph (2)(b) or (c)
(4) If a tobacco product is stamped in the manner described in paragraph (2)(b) or (c), the rules applicable under the Excise Act, 2001 as those rules read on the implementation date, or as they are amended from time to time after that date, apply in respect of the tobacco product.R.S., c. E-15
Excise Tax Act1990, c. 45, s. 12(1)
55. (1) Paragraph (l) of the definition “financial service” in subsection 123(1) of the Excise Tax Act is replaced by the following:(l) the agreeing to provide, or the arranging for, a service that is(i) referred to in any of paragraphs (a) to (i), and(ii) not referred to in any of paragraphs (n) to (t), or(2) The definition “financial service” in subsection 123(1) of the Act is amended by adding the following after paragraph (q):(q.1) an asset management service,(3) The definition “financial service” in subsection 123(1) of the Act is amended by adding the following after paragraph (r.2):(r.3) a service (other than a prescribed service) of managing credit that is in respect of credit cards, charge cards, credit accounts, charge accounts, loan accounts or accounts in respect of any advance and is provided to a person granting, or potentially granting, credit in respect of those cards or accounts, including a service provided to the person of(i) checking, evaluating or authorizing credit,(ii) making decisions on behalf of the person in relation to a grant, or an application for a grant, of credit,(iii) creating or maintaining records for the person in relation to a grant, or an application for a grant, of credit or in relation to the cards or accounts, or(iv) monitoring another person’s payment record or dealing with payments made, or to be made, by the other person,(r.4) a service (other than a prescribed service) that is preparatory to the provision or the potential provision of a service referred to in any of paragraphs (a) to (i) and (l), or that is provided in conjunction with a service referred to in any of those paragraphs, and that is(i) a service of collecting, collating or providing information, or(ii) a market research, product design, document preparation, document processing, customer assistance, promotional or advertising service or a similar service,(r.5) property (other than a financial instrument or prescribed property) that is delivered or made available to a person in conjunction with the rendering by the person of a service referred to in any of paragraphs (a) to (i) and (l),(4) Subsection 123(1) of the Act is amended by adding the following in alphabetical order:“asset management service”
« service de gestion des actifs »
“asset management service” means a service (other than a prescribed service) rendered by a particular person in respect of the assets or liabilities of another person that is a service of(a) managing or administering the assets or liabilities, irrespective of the level of discretionary authority the particular person has to manage some or all of the assets or liabilities,(b) providing research, analysis, advice or reports in respect of the assets or liabilities,(c) determining which assets or liabilities are to be acquired or disposed of, or(d) acting to realize performance targets or other objectives in respect of the assets or liabilities;“management or administrative service”
« service de gestion ou d’administration »
“management or administrative service” includes an asset management service;(5) Subsections (1) to (4) are deemed to have come into force on December 17, 1990, except that, for the purposes of Part IX of the Act, other than Division IV of that Part, those subsections do not apply in respect of a service rendered under an agreement, evidenced in writing, for a supply if(a) all of the consideration for the supply became due or was paid on or before December 14, 2009;(b) the supplier did not, on or before December 14, 2009, charge, collect or remit any amount as or on account of tax under Part IX of the Act in respect of the supply; and(c) the supplier did not, on or before December 14, 2009, charge, collect or remit any amount as or on account of tax under Part IX of the Act in respect of any other supply that is made under the agreement and that includes the provision of a service referred to in any of paragraphs (q), (q.1) and (r.3) to (r.5) of the definition “financial service” in subsection 123(1) of the Act, as amended by subsections (1) to (4).(6) Despite section 298 of the Act, the Minister of National Revenue may assess, reassess or make an additional assessment of any amount payable or remittable by a person in respect of a supply of a service referred to in any of paragraphs (q), (q.1) and (r.3) to (r.5) of the definition “financial service” in subsection 123(1) of the Act, as amended by subsections (2) to (4), at any time on or before the later of the day that is one year after the day on which this Act is assented to and the last day of the period otherwise allowed under that section for making the assessment, reassessment or additional assessment.1994, c. 9, s. 4(1)
56. (1) The portion of subsection 141.01(5) of the Act before paragraph (a) is replaced by the following:Method of determining extent of use, etc.
(5) Subject to section 141.02, the methods used by a person in a fiscal year to determine(2) Subsection (1) is deemed to have come into force on April 1, 2007.57. (1) The Act is amended by adding the following after section 141.01:Definitions
141.02 (1) The definitions in this subsection apply in this section.“adjusted tax credit amount”
« montant de crédit de taxe rajusté »
“adjusted tax credit amount” means the amount determined, for a fiscal year of a person, by the formulaA × 365/BwhereAis the tax credit amount of the person for the fiscal year; andBis the number of days in the fiscal year.“adjusted total tax amount”
« montant total de taxe rajusté »
“adjusted total tax amount” means the amount determined, for a fiscal year of a person, by the formulaA × 365/BwhereAis the total tax amount of the person for the fiscal year; andBis the number of days in the fiscal year.“business input”
« intrant d’entreprise »
“business input” means an excluded input, an exclusive input or a residual input.“direct attribution method”
« méthode d’attribution directe »
“direct attribution method” means a method, conforming to criteria, rules, terms and conditions specified by the Minister, of determining in the most direct manner the operative extent and the procurative extent of property or a service.“direct input”
« intrant direct »
“direct input” means property or a service, other than(a) an excluded input;(b) an exclusive input; or(c) a non-attributable input.“excluded input”
« intrant exclu »
“excluded input” of a person means (a) property that is for use by the person as capital property;(b) property or a service that is acquired, imported or brought into a participating province by the person for use as an improvement to property described in paragraph (a); or(c) a prescribed property or service.“exclusive input”
« intrant exclusif »
“exclusive input” of a person means property or a service (other than an excluded input) that is acquired, imported or brought into a participating province by the person for consumption or use directly and exclusively for the purpose of making taxable supplies for consideration or directly and exclusively for purposes other than making taxable supplies for consideration.“non-attributable input”
« intrant non attribuable »
“non-attributable input” of a person means property or a service that is(a) not an excluded input or an exclusive input of the person;(b) acquired, imported or brought into a participating province by the person; and(c) not attributable to the making of any particular supply by the person.“operative extent”
« mesure d’utilisation »
“operative extent” of property or a service means, as the case may be, the extent to which the consumption or use of the property or service is for the purpose of making taxable supplies for consideration or the extent to which the consumption or use of the property or service is for purposes other than making taxable supplies for consideration.“procurative extent”
« mesure d’acquisition »
“procurative extent” of property or a service means, as the case may be, the extent to which the property or service is acquired, imported or brought into a participating province for the purpose of making taxable supplies for consideration or the extent to which the property or service is acquired, imported or brought into a participating province for purposes other than making taxable supplies for consideration.“qualifying institution”
« institution admissible »
“qualifying institution” for a particular fiscal year means a person that(a) is a financial institution of a prescribed class throughout the particular fiscal year of the person; and(b) has two fiscal years immediately preceding the particular fiscal year and, for each of those two fiscal years,(i) the adjusted tax credit amount of the person equals or exceeds the prescribed amount for that prescribed class for the particular fiscal year, and(ii) the tax credit rate of the person equals or exceeds the prescribed percentage for that prescribed class for the particular fiscal year.“requested information”
« renseignement demandé »
“requested information” means any information, additional information or document in respect of an application made by a person under subsection (18) that the Minister requests in writing from the person.“residual input”
« intrant résiduel »
“residual input” means a direct input or a non-attributable input.“residual input tax amount”
« montant de taxe pour intrant résiduel »
“residual input tax amount” of a person for a fiscal year means(a) if the person is a selected listed financial institution at any time in the fiscal year, an amount of tax under any of subsection 165(1) and sections 212, 218 and 218.01 in respect of a supply or importation of a residual input that became payable by the person during the fiscal year without having been paid before the fiscal year or was paid by the person during the fiscal year without having become payable; and(b) in any other case, an amount of tax in respect of a supply, importation or bringing into a participating province of a residual input that became payable by the person during the fiscal year without having been paid before the fiscal year or was paid by the person during the fiscal year without having become payable.“specified method”
« méthode déterminée »
“specified method” means a method, conforming to criteria, rules, terms and conditions specified by the Minister, of determining the operative extent and the procurative extent of property or a service.“tax credit amount”
« montant de crédit de taxe »
“tax credit amount” of a person for a fiscal year of the person means (a) if the person has made an election under subsection (9) in respect of the fiscal year, the total of all amounts each of which is an input tax credit for the fiscal year in respect of a residual input tax amount of the person for the fiscal year that the person would, in the absence of that subsection, be entitled to claim under this Part;(b) if the person is a qualifying institution for the fiscal year, has not made an election under subsection (7) or (27) in respect of the fiscal year and has not received an authorization from the Minister to use for the fiscal year the particular methods set out in an application made under subsection (18), the total of all amounts each of which is an input tax credit for the fiscal year in respect of a residual input tax amount of the person for the fiscal year that the person would, if the person were not a qualifying institution for the fiscal year and did not make an election under subsection (9) in respect of the fiscal year, be entitled to claim under this Part; and(c) in any other case, the total of all amounts each of which is an input tax credit for the fiscal year in respect of a residual input tax amount of the person for the fiscal year that the person is entitled to claim under this Part.“tax credit rate”
« taux de crédit de taxe »
“tax credit rate” of a person for a fiscal year of the person means the quotient, expressed as a percentage, determined by dividing the tax credit amount of the person for the fiscal year by the total tax amount of the person for the fiscal year.“total tax amount”
« montant total de taxe »
“total tax amount” of a person for a fiscal year of the person means the total of all amounts each of which is a residual input tax amount of the person for the fiscal year.Meaning of “consideration”
(2) In this section, “consideration” does not include nominal consideration.Financial institution throughout a year
(3) For the purposes of this section, a person is a financial institution of a prescribed class throughout a particular fiscal year of the person if the person is a financial institution of that class at any time in the particular fiscal year.Mergers and amalgamations
(4) If two or more corporations (each of which is referred to in this subsection as a “predecessor”) are merged or amalgamated to form one corporation (in this subsection referred to as the “new corporation”), otherwise than as the result of the acquisition of property of one corporation by another corporation pursuant to the purchase of the property by the other corporation or as the result of the distribution of the property to the other corporation on the winding-up of the corporation, despite section 271 and for the purposes of determining the tax credit amount and the tax credit rate of the new corporation for a fiscal year of the new corporation, the following rules apply:(a) the new corporation is deemed to have had two fiscal years, each of 365 days, immediately preceding the first fiscal year of the new corporation;(b) the tax credit amount of the new corporation for the fiscal year of the new corporation (in this subsection referred to as the “prior year of the new corporation”) immediately preceding the first fiscal year of the new corporation is deemed to be equal to the total of all amounts each of which is the adjusted tax credit amount of a predecessor for the last fiscal year, if any, of the predecessor (in this subsection referred to as the “prior year of the predecessor”) ending before the time of the merger or amalgamation otherwise than as a result of the merger or amalgamation;(c) the tax credit amount of the new corporation for the fiscal year of the new corporation (in this subsection referred to as the “second prior year of the new corporation”) immediately preceding the prior year of the new corporation is deemed to be equal to the total of all amounts each of which is the adjusted tax credit amount of a predecessor for the fiscal year, if any, of the predecessor (in this subsection referred to as the “second prior year of the predecessor”) immediately preceding the prior year of the predecessor;(d) the total tax amount of the new corporation for the prior year of the new corporation is deemed to be the total of all amounts, each of which is the adjusted total tax amount of a predecessor for the prior year of the predecessor, if any; and(e) the total tax amount of the new corporation for the second prior year of the new corporation is deemed to be the total of all amounts, each of which is the adjusted total tax amount of a predecessor for the second prior year of the predecessor, if any.Winding-up
(5) If at any time a particular corporation is wound up and not less than 90% of the issued shares of each class of the capital stock of the particular corporation were, immediately before that time, owned by another corporation, despite section 272 and for the purposes of determining the tax credit amount and the tax credit rate of the other corporation for a fiscal year of the other corporation, the following rules apply:(a) the tax credit amount of the other corporation for the fiscal year of the other corporation (in this subsection referred to as the “specified year of the other corporation”) that includes the day on which the particular corporation is wound up is deemed to be equal to the total of(i) the amount that would, if this subsection did not apply to the winding-up of the particular corporation, be the adjusted tax credit amount of the other corporation for the specified year of the other corporation, and(ii) the amount that is the adjusted tax credit amount of the particular corporation for the last fiscal year, if any, of the particular corporation (in this subsection referred to as the “prior year of the particular corporation”) ending before the day on which the particular corporation is wound up;(b) the tax credit amount of the other corporation for the fiscal year, if any, of the other corporation (in this subsection referred to as the “prior year of the other corporation”) immediately preceding the specified year of the other corporation is deemed to be equal to the total of(i) the amount that would, if this subsection did not apply to the winding-up of the particular corporation, be the adjusted tax credit amount of the other corporation for the prior year of the other corporation, and(ii) the amount that is the adjusted tax credit amount of the particular corporation for the fiscal year, if any, of the particular corporation (in this subsection referred to as the “second prior year of the particular corporation”) immediately preceding the prior year of the particular corporation;(c) the total tax amount of the other corporation for the specified year of the other corporation is deemed to be the total of(i) the amount that would, if this subsection did not apply to the winding-up of the particular corporation, be the adjusted total tax amount of the other corporation for the specified year of the other corporation, and(ii) the amount that is the adjusted total tax amount of the particular corporation for the prior year of the particular corporation, if any; and(d) the total tax amount of the other corporation for the prior year of the other corporation, if any, is deemed to be the total of(i) the amount that would, if this subsection did not apply to the winding-up of the particular corporation, be the adjusted total tax amount of the other corporation for the prior year of the other corporation, and(ii) the amount that is the adjusted total tax amount of the particular corporation for the second prior year of the particular corporation, if any.Allocation of exclusive inputs
(6) For the purposes of this Part, the following rules apply in respect of any exclusive input of a financial institution:(a) if the exclusive input is acquired, imported or brought into a participating province for consumption or use directly and exclusively for the purpose of making taxable supplies for consideration, the financial institution is deemed to have acquired, imported or brought into the participating province the exclusive input for consumption or use exclusively in the course of commercial activities of the financial institution; and(b) if the exclusive input is acquired, imported or brought into a participating province for consumption or use directly and exclusively for purposes other than making taxable supplies for consideration, the financial institution is deemed to have acquired, imported or brought into the participating province the exclusive input for consumption or use exclusively otherwise than in the course of commercial activities of the financial institution.Residual inputs — election for transitional year
(7) If a person is a qualifying institution for the first fiscal year of the person that begins after March 2007, the Minister has assessed the net tax of the person for any reporting period included in any of the four fiscal years immediately preceding that first fiscal year, the notice of assessment, subsequent assessment or reassessment in respect of the reporting period does not reflect any inappropriateness in respect of the methods used by the person for the purpose of determining input tax credits in respect of residual inputs of the person and those methods would be fair and reasonable if used in the same manner by the person in that first fiscal year for the purposes of determining the operative extent and the procurative extent of all residual inputs of the person, the person may elect to use those methods in that same manner for that first fiscal year to determine, for the purposes of this Part, the operative extent and the procurative extent of all residual inputs of the person.Residual inputs — prescribed extent of use
(8) For the purposes of this Part, if a financial institution is a qualifying institution for a fiscal year of the financial institution and has not made an election under subsection (7) for the fiscal year, the following rules apply for the fiscal year in respect of each residual input of the financial institution:(a) the extent to which the consumption or use of the residual input is for the purpose of making taxable supplies for consideration is deemed to be equal to the prescribed percentage for the prescribed class of the financial institution;(b) the extent to which the consumption or use of the residual input is for purposes other than making taxable supplies for consideration is deemed to be equal to the difference between 100% and the prescribed percentage for the prescribed class of the financial institution;(c) the extent to which the residual input is acquired, imported or brought into a participating province by the qualifying institution for the purpose of making taxable supplies for consideration is deemed to be equal to the prescribed percentage for the prescribed class of the financial institution;(d) the extent to which the residual input is acquired, imported or brought into a participating province by the qualifying institution for purposes other than making taxable supplies for consideration is deemed to be equal to the difference between 100% and the prescribed percentage for the prescribed class of the financial institution; and(e) for the purpose of determining an input tax credit in respect of the residual input, the description of B in the formula in subsection 169(1) is deemed to be equal to the prescribed percentage for the prescribed class of the financial institution.Residual inputs — elected extent of use
(9) For the purposes of this Part, if a person is a financial institution (other than a qualifying institution) of a prescribed class throughout a particular fiscal year of the person and the tax credit rate of the person for each of the two fiscal years immediately preceding the particular fiscal year equals or exceeds the prescribed percentage for the prescribed class of financial institutions of the person for the particular fiscal year, the person may elect to have the following rules apply for the particular fiscal year in respect of each residual input of the person:(a) the extent to which the consumption or use of the residual input is for the purpose of making taxable supplies for consideration is deemed to be equal to the prescribed percentage for the prescribed class;(b) the extent to which the consumption or use of the residual input is for purposes other than making taxable supplies for consideration is deemed to be equal to the difference between 100% and the prescribed percentage for the prescribed class;(c) the extent to which the residual input is acquired, imported or brought into a participating province by the person for the purpose of making taxable supplies for consideration is deemed to be equal to the prescribed percentage for the prescribed class;(d) the extent to which the residual input is acquired, imported or brought into a participating province by the person for purposes other than making taxable supplies for consideration is deemed to be equal to the difference between 100% and the prescribed percentage for the prescribed class; and(e) for the purpose of determining an input tax credit in respect of the residual input, the description of B in the formula in subsection 169(1) is deemed to be equal to the prescribed percentage for the prescribed class.Non-attributable inputs — specified method
(10) For the purposes of this Part, if a financial institution (other than a qualifying institution) has not made an election under subsection (9) in respect of a fiscal year of the financial institution, the financial institution shall use a specified method to determine for the fiscal year the operative extent and the procurative extent of each non-attributable input of the financial institution.Non-attributable inputs — exception
(11) For the purposes of this Part, despite subsection (10), if a financial institution (other than a qualifying institution) has not made an election under subsection (9) in respect of a fiscal year of the financial institution and no specified method applies during the fiscal year to a particular non-attributable input of the financial institution, the financial institution shall use another attribution method to determine for the fiscal year the operative extent and the procurative extent of the particular non-attributable input.Direct inputs — direct attribution method
(12) For the purposes of this Part, if a financial institution (other than a qualifying institution) has not made an election under subsection (9) in respect of a fiscal year of the financial institution, the financial institution shall use a direct attribution method to determine for the fiscal year the operative extent and the procurative extent of each direct input of the financial institution.Direct inputs — exception
(13) For the purposes of this Part, despite subsection (12), if a financial institution (other than a qualifying institution) has not made an election under subsection (9) in respect of a fiscal year of the financial institution and no direct attribution method applies during the fiscal year to a particular direct input of the financial institution, the financial institution shall use another attribution method to determine in the most direct manner for the fiscal year the operative extent and the procurative extent of the particular direct input.Excluded inputs — specified method
(14) For the purposes of this Part, a financial institution shall use a specified method to determine for a fiscal year of the financial institution the operative extent and the procurative extent of each excluded input of the financial institution.Excluded inputs — exception
(15) For the purposes of this Part, despite subsection (14), if no specified method applies during a fiscal year of a financial institution to a particular excluded input of the financial institution, the financial institution shall use another attribution method to determine for the fiscal year the operative extent and the procurative extent of the particular excluded input.Attribution method — conditions
(16) Any method that a financial institution is required in accordance with any of subsections (10) to (15) to use in respect of a fiscal year of the financial institution shall be(a) fair and reasonable;(b) used consistently by the financial institution throughout the fiscal year; and(c) subject to subsection (17), determined by the financial institution no later than the day on or before which the financial institution is required to file a return under Division V with the Minister for the first reporting period in the fiscal year.Alteration or substitution of method
(17) Any method used by a financial institution under any of subsections (10) to (15) in respect of a fiscal year of the financial institution shall not, after the day on or before which the financial institution is required to file a return under Division V with the Minister for the first reporting period in the fiscal year, be altered or be substituted with another method by the financial institution for the fiscal year without the written consent of the Minister.Application for pre-approved method
(18) A person that is, or is reasonably expected to be, a qualifying institution for a fiscal year may apply to the Minister to use particular methods to determine for the fiscal year the operative extent and the procurative extent of each business input of the person.Form and manner of application
(19) An application made by a person under subsection (18) shall(a) be made in prescribed form containing prescribed information, including the partic-ular method to be used in respect of each direct input, excluded input, exclusive input and non-attributable input of the person; and(b) be filed by the person with the Minister in prescribed manner on or before(i) the day that is 180 days before the first day of the fiscal year to which the application applies, or(ii) any later day that the Minister may allow on application by the person.Authorization
(20) On receipt of an application made under subsection (18), the Minister shall(a) consider the application and authorize or deny the use of the particular methods; and(b) notify the person in writing of the decision on or before(i) the later of(A) the day that is 180 days after that receipt, and(B) the day that is 180 days before the first day of the fiscal year to which the application applies, or(ii) any later day that the Minister may specify, if the day is set out in a written application filed by the person with the Minister.Effect of authorization
(21) For the purposes of this Part, if the Minister under subsection (20) authorizes the use of particular methods for a fiscal year of the person,(a) the particular methods shall be used consistently, and as indicated in the application, by the person throughout the fiscal year to determine the operative extent and the procurative extent of each business input of the person; and(b) subsections (6) to (15) and (27) do not apply, for the fiscal year, in respect of any business input of the person.Reasons for denial
(22) If the Minister denies under subsection (20) the use of the particular methods specified in an application made under subsection (18) and the person has, in respect of the application, complied with the requirements set out in subsection (19) and provided to the Minister all requested information within any reasonable time set out in the written notice requesting the information, the Minister shall notify the person in writing of the reasons for not authorizing the use of the particular methods on or before the particular day that is the later of(a) the day that is 60 days after the day the person last provided any requested information to the Minister; and(b) the day on or before which the notification of the decision is required to be given to the person under subsection (20).Revocation
(23) An authorization granted under subsection (20) to a person in respect of a fiscal year of the person ceases to have effect on the first day of the fiscal year and, for the purposes of this Part, is deemed never to have been granted, if(a) the Minister revokes the authorization and sends a notice of revocation to the person on or before the day that is 60 days before the day that is the first day of the fiscal year;(b) the person files in prescribed manner with the Minister a notice of revocation in prescribed form containing prescribed information on or before the day that is 60 days before the first day of the fiscal year; or(c) the person is not a qualifying institution for the fiscal year.Application to be designated a qualifying institution
(24) A person may apply to the Minister, in prescribed form containing prescribed information, to be designated as a qualifying institution for a particular fiscal year of the person if(a) the person is, or is reasonably expected to be, a financial institution of a prescribed class throughout the particular fiscal year; and(b) it is the case that(i) the person has two fiscal years immediately preceding the particular fiscal year and, for each of those two fiscal years, the adjusted tax credit amount of the person equals or exceeds, or is reasonably expected to equal or exceed, the prescribed amount for that class for the particular fiscal year, or(ii) an authorization under subsection (20) for the particular fiscal year has ceased to have effect only because of the application of paragraph (23)(c).Effect of approval
(25) On receipt of the application made under subsection (24) in respect of a fiscal year of a person, the Minister shall, with all due dispatch, consider the application and notify the person in writing of the decision and, if the Minister makes the designation, the person is deemed for the purposes of subsection (18) and paragraph (23)(c) to be a qualifying institution for the fiscal year.Revocation of designation as a qualifying institution
(26) A designation made under subsection (25) in respect of a fiscal year of a person ceases to have effect on the first day of the fiscal year and is deemed, for the purposes of this Part, to have never been granted if, on or before the day that is 60 days before the first day of the fiscal year(a) the Minister revokes the designation and sends a notice of revocation to the person; or(b) the person files in prescribed manner with the Minister a notice of revocation of the designation in prescribed form containing prescribed information.Qualifying institution’s own methods
(27) Despite subsections (6), (8), (14) and (15), a qualifying institution for a fiscal year may elect to use particular methods for the fiscal year to determine, for the purposes of this Part, the operative extent and the procurative extent of every business input of the qualifying institution, if(a) the particular methods were specified in an application filed under subsection (18) by the qualifying institution for the fiscal year that(i) complies with the requirements set out in subsection (19), and(ii) is the last such application filed by the qualifying institution for the fiscal year;(b) the use of the particular methods was not authorized by the Minister under paragraph (20)(a);(c) the qualifying institution has provided all requested information within the time set out in the written notice requesting the information;(d) the Minister has not complied with the notification requirements set out in paragraph (20)(b) and subsection (22) in respect of the application; and(e) if the Minister has provided modifications in writing to the particular methods on or before the particular day described in subsection (22), the particular methods with those modifications (in this section referred to as the “modified methods”) are not fair and reasonable for the purpose of determining the operative extent and the procurative extent of the business inputs of the qualifying institution for the fiscal year.Elected method — conditions
(28) If a qualifying institution makes an election under subsection (27), the particular methods shall be(a) fair and reasonable for the purpose of determining the operative extent and the procurative extent of the business inputs of the qualifying institution for the fiscal year; and(b) used consistently, and as indicated in the application referred to in paragraph (27)(a), by the qualifying institution throughout the fiscal year.Making of election
(29) An election under subsection (7), (9) or (27) in respect of a fiscal year of a person shall be(a) made in prescribed form containing prescribed information; and(b) filed by the person with the Minister in prescribed manner on or before the day that is(i) the day on or before which a return under Division V for the first reporting period of the fiscal year is required to be filed, or(ii) any later day that the Minister may allow on application by the person.Revocation of election
(30) An election under subsection (7), (9) or (27) in respect of a fiscal year of a person ceases to have effect on the first day of the fiscal year and is deemed, for the purposes of this Part, never to have been made if(a) a notice of revocation of the election in prescribed form containing prescribed information is filed in prescribed manner with the Minister on or before the day on or before which the return under Division V is required to be filed for the first reporting period of the fiscal year;(b) in the case of an election under subsection (7) to use methods for the fiscal year to determine, for the purposes of this Part, the operative extent and the procurative extent of all residual inputs of the person,(i) the person is not a qualifying institution for the fiscal year, or(ii) the methods are(A) not fair and reasonable for the purpose of determining the operative extent and the procurative extent of those residual inputs, or(B) not used consistently by the financial institution throughout the fiscal year;(c) in the case of an election made under subsection (9),(i) the person is not a financial institution of a prescribed class throughout the fiscal year, or(ii) the tax credit rate of the person for each of the two fiscal years immediately preceding the fiscal year does not equal or exceed the prescribed percentage for the prescribed class of financial institutions of the person for the fiscal year; or(d) in the case of an election made under subsection (27),(i) any of the requirements to make the election that are set out in that subsection is not met, or(ii) the particular methods referred to in that subsection are(A) not fair and reasonable for the purpose of determining the operative extent and the procurative extent of the business inputs of the qualifying institution for the fiscal year, or(B) not used consistently, or as indicated in the application referred to in paragraph (27)(a), by the financial institution throughout the fiscal year.Burden of proof
(31) If a financial institution appeals an assessment under this Part for a reporting period in a fiscal year of the financial institution in respect of an issue relating to the determination, under any of subsections (7), (10) to (15), (21) and (27), of the operative extent or the procurative extent of a business input, the financial institution must establish on a balance of probabilities in any court proceeding relating to the assessment that(a) in the case of the determination, under subsection (7), of the operative extent or the procurative extent of the business input, the methods used by the financial institution to determine the operative extent and the procurative extent of all residual inputs of the financial institution for the fiscal year were(i) fair and reasonable, and(ii) used consistently by the financial institution throughout the fiscal year;(b) in the case of the determination, under subsection (10) or (14), of the operative extent or the procurative extent of the business input, the financial institution used a specified method consistently throughout the fiscal year to determine that extent;(c) in the case of the determination, under subsection (11) or (15), of the operative extent or the procurative extent of the business input, no specified method applied to the business input and the other attribution method used by the financial institution to determine that extent was fair and reasonable and used consistently by the financial institution throughout the fiscal year;(d) in the case of the determination, under subsection (12), of the operative extent or the procurative extent of the business input, the financial institution used a direct attribution method consistently throughout the fiscal year to determine that extent;(e) in the case of the determination, under subsection (13), of the operative extent or the procurative extent of the business input, no direct attribution method applied to the business input and the other attribution method used by the financial institution to determine that extent was fair and reasonable and used consistently by the financial institution throughout the fiscal year; and(f) in the case of the determination, under subsection (21), of the operative extent or the procurative extent of the business input, the particular methods referred to in that subsection were used consistently, and as indicated in the application referred to in that subsection, throughout the fiscal year.(g) in the case of the determination, under subsection (27), of the operative extent or the procurative extent of the business input,(i) the methods specified by the financial institution in the application referred to in that subsection were(A) fair and reasonable, and(B) used consistently, and as indicated in the application referred to in paragraph (27)(a), by the financial institution throughout the fiscal year, and(ii) if the Minister has provided modifications to those methods as described in paragraph (27)(e), the modified methods are not fair and reasonable for the purpose of determining the operative extent and the procurative extent of the business inputs of the financial institution for the fiscal year.Ministerial direction
(32) If a financial institution is required to use a method (in this subsection referred to as the “previous method”) in accordance with any of subsections (10) to (15) in respect of a fiscal year of the financial institution, the Minister may at any time, by notice in writing, direct the financial institution to use, for the purposes of determining for the fiscal year, and any subsequent fiscal year, the operative extent and the procurative extent of each business input referred to in that subsection, another method that is fair and reasonable and, if the Minister so directs, the other method, and not the previous method, shall apply for those purposes.Method directed by the Minister — appeals
(33) If under subsection (32) the Minister directs a financial institution to use a method in respect of a business input for a fiscal year, the Minister assesses the net tax of the financial institution for a reporting period included in the fiscal year and the financial institution appeals the assessment under this Part in respect of an issue relating to the application of that subsection,(a) the Minister shall establish on a balance of probabilities that the method is fair and reasonable; and(b) if the final determination of the courts is that the method is not fair and reasonable, the Minister shall not direct the financial institution under subsection (32) to use another method for the fiscal year in respect of the business input.(2) Subsections 141.02(1) to (17) and (29), (30) and (32) of the Act, as enacted by subsection (1), apply for the purpose of determining the net tax of a person for any reporting period of the person included in a fiscal year of the person beginning after March 2007, except that, for the purposes of the definition “qualifying institution” in subsection 141.02(1) of the Act and of subsection 141.02(9) of the Act, as enacted by subsection (1), paragraph (b) of that definition and subsection 141.02(9) of the Act shall be read as if subsections (1) and 56(1) had come into force on April 1, 2005.(3) Subsections 141.02(18) to (28) of the Act, as enacted by subsection (1), apply for the purpose of determining the net tax of a person for any reporting period of the person included in a fiscal year of the person beginning after March 2008.58. (1) The Act is amended by adding the following after section 172:Pension PlansDefinitions
172.1 (1) The following definitions apply in this section.“active member”
« participant actif »
“active member” has the meaning assigned by subsection 8500(1) of the Income Tax Regulations.“employer resource”
« ressource d’employeur »
“employer resource” of a person means(a) all or part of a labour activity of the person, other than the part of the labour activity consumed or used by the person in the process of creating, developing or bringing into existence property;(b) all or part of property or a service supplied to the person, other than the part of the property or service consumed or used by the person in the process of creating, developing or bringing into existence property;(c) all or part of property created, developed or brought into existence by the person; or(d) any combination of the items referred to in paragraphs (a) to (c).“excluded activity”
« activité exclue »
“excluded activity”, in respect of a pension plan, means an activity undertaken exclusively for(a) compliance by a participating employer of the pension plan as an issuer, or prospective issuer, of securities with reporting requirements under a law of Canada or of a province in respect of the regulation of securities;(b) evaluating the feasibility or financial impact on a participating employer of the pension plan of establishing, altering or winding-up the pension plan, other than an activity that relates to the preparation of an actuarial report in respect of the plan required under a law of Canada or of a province;(c) evaluating the financial impact of the pension plan on the assets and liabilities of a participating employer of the pension plan;(d) negotiating changes to the benefits under the pension plan with a union or similar organization of employees; or(e) prescribed purposes.“labour activity”
« activité de main-d’oeuvre »
“labour activity” of a person means anything done by an individual who is or agrees to become an employee of the person in the course of, or in relation to, the office or employment of that individual.“participating employer”
« employeur participant »
“participating employer” of a pension plan means an employer that has made, or is required to make, contributions to the pension plan in respect of the employer’s employees or former employees, or payments under the pension plan to the employer’s employees or former employees, and includes an employer prescribed for the purposes of the definition “participating employer” in subsection 147.1(1) of the Income Tax Act.“pension activity”
« activité de pension »
“pension activity”, in respect of a pension plan, means an activity (other than an excluded activity) that relates to(a) the establishment, management or administration of the pension plan or a pension entity of the pension plan; or(b) the management or administration of assets in respect of the pension plan.“pension entity”
« entité de gestion »
“pension entity” of a pension plan means a person in respect of the pension plan that is(a) a person referred to in paragraph (a) of the definition “pension plan”;(b) a corporation referred to in paragraph (b) of that definition; or(c) a prescribed person.“pension plan”
« régime de pension »
“pension plan” means a registered pension plan (as defined in subsection 248(1) of the Income Tax Act) (a) that governs a person that is a trust or that is deemed to be a trust for the purposes of that Act;(b) in respect of which a corporation is(i) incorporated and operated either(A) solely for the administration of the registered pension plan, or(B) for the administration of the registered pension plan and for no other purpose other than acting as trustee of, or administering, a trust governed by a retirement compensation arrangement (as defined in subsection 248(1) of that Act), where the terms of the arrangement provide for benefits only in respect of individuals who are provided with benefits under the registered pension plan, and(ii) accepted by the Minister, under subparagraph 149(1)(o.1)(ii) of that Act, as a funding medium for the purpose of the registration of the registered pension plan; or(c) in respect of which a person is prescribed for the purposes of the definition “pension entity”.“provincial factor”
« facteur provincial »
“provincial factor” in respect of a pension plan and a participating province, for a fiscal year of a person that is a participating employer of the pension plan, means the amount (expressed as a percentage) determined by the formulaA × BwhereAis the tax rate for the participating province on the last day of the fiscal year; andBis(a) if the person made contributions to the pension plan during the fiscal year that may be deducted by the person under paragraph 20(1)(q) of the Income Tax Act in computing its income (in this paragraph referred to as “pension contributions”) and the number of active members of the pension plan who were employees of the person on the particular day that is the last day of the last calendar year ending on or before the last day of the fiscal year is greater than zero, the amount determined by the formula[(C/D) + (E/F)]/2whereCis the total of all pension contributions made to the pension plan by the person during the fiscal year in respect of employees of the person who were resident in the participating province on the particular day,Dis the total of all pension contributions made to the pension plan by the person during the fiscal year in respect of employees of the person,Eis the number of active members of the pension plan who were, on the particular day, employees of the person and resident in the participating province, andFis the number of active members of the pension plan who were, on the particular day, employees of the person;(b) if paragraph (a) does not apply and the number of active members of the pension plan who were employees of the person on the particular day that is the last day of the last calendar year ending on or before the last day of the fiscal year is greater than zero, the amount determined by the formulaG/HwhereGis the number of active members of the pension plan who were, on the particular day, employees of the person and resident in the participating province, andHis the number of active members of the pension plan who were, on the particular day, employees of the person; or(c) in any other case, zero.Excluded resource
(2) For the purposes of this section, property or a service that is supplied to a particular person that is a participating employer of a pension plan by another person is an excluded resource of the particular person in respect of the pension plan if(a) for each pension entity of the pension plan, no tax would become payable under this Part in respect of the supply if(i) the supply were made by the other person to the pension entity and not to the particular person, and(ii) the pension entity and the other person were dealing at arm’s length; and(b) where the supply is a supply of tangible personal property made outside Canada, the supply would not be an imported taxable supply (as defined in section 217) if the particular person were a registrant not engaged exclusively in commercial activities.Time of acquisition
(3) For the purposes of this section, if, at a particular time, a supply of property described in paragraph 142(2)(a) or (b) is made to a person who is a participating employer of a pension plan and, at a later time, tax under section 212 becomes payable by the person in respect of the property(a) the supply is deemed to have been made to the person at the later time and not at the particular time; and(b) tax is deemed to have been payable in respect of the supply at the later time.Specified pension entity
(4) If a person is a participating employer of a pension plan and the pension plan has,(a) at all times in a fiscal year of the person, no more than one pension entity, that pension entity is the specified pension entity of the pension plan in respect of the person for the fiscal year; and(b) in the fiscal year, two or more pension entities, the person and one of those pension entities may jointly elect, in prescribed form containing prescribed information, for that pension entity to be the specified pension entity of the pension plan in respect of the person for the fiscal year.Acquisition of property or a service for supply
(5) If a person that is a registrant and a participating employer of a pension plan acquires property or a service (in this subsection referred to as the “specified resource”) for the purpose of making a supply of all or part of the specified resource to a pension entity of the pension plan for consumption, use or supply by the pension entity in the course of pension activities in respect of the pension plan and the specified resource is not an excluded resource of the person in respect of the pension plan, the following rules apply:(a) for the purposes of this Part, the person is deemed to have made a taxable supply of the specified resource or part on the last day of the particular fiscal year of the person in which the person acquired the specified resource;(b) for the purposes of this Part, tax in respect of the taxable supply is deemed to have become payable on the last day of the particular fiscal year and the person is deemed to have collected that tax on that day;(c) for the purposes of this Part, the tax referred to in paragraph (b) is deemed to be equal to the amount determined by the formulaA + BwhereAis the amount determined by the formulaC × DwhereCis the fair market value of the specified resource or part at the time it was acquired by the person, andDis the rate set out in subsection 165(1), andBis the total of all amounts, each of which is determined for a participating province by the following formulaE × FwhereEis the fair market value of the specified resource or part at the time it was acquired by the person, andFis the provincial factor in respect of the pension plan and the participating province for the particular fiscal year; and(d) for the purpose of determining an input tax credit of the pension entity under this Part and for the purposes of sections 232.01, 232.02 and 261.01, the pension entity is deemed(i) to have received a supply of the specified resource or part on the last day of the particular fiscal year,(ii) to have paid tax in respect of that supply on that day equal to(A) if the pension entity is a selected listed financial institution on that day, the amount determined for A in the formula in paragraph (c) in determining the amount of tax under that paragraph, and(B) in any other case, the amount of tax determined under paragraph (c), and(iii) to have acquired the specified resource or part for consumption, use or supply in the course of its commercial activities to the same extent that the specified resource or part was acquired by the person for the purpose of making a supply of the specified resource or part to the pension entity for consumption, use or supply by the pension entity in the course of pension activities in respect of the pension plan that are commercial activities of the pension entity.Consumption or use of employer resource for supply
(6) If a person is both a registrant and a participating employer of a pension plan at any time in a particular fiscal year of the person, the person consumes or uses at that time an employer resource of the person for the purpose of making a supply of property or a service (in this subsection referred to as the “pension supply”) to a pension entity of the pension plan for consumption, use or supply by the pension entity in the course of pension activities in respect of the pension plan, and the employer resource is not an excluded resource of the person in respect of the pension plan, the following rules apply:(a) for the purposes of this Part, the person is deemed to have made a taxable supply of the employer resource (in this subsection referred to as the “employer resource supply”) on the last day of the particular fiscal year;(b) for the purposes of this Part, tax in respect of the employer resource supply is deemed to have become payable on the last day of the particular fiscal year and the person is deemed to have collected that tax on that day;(c) for the purposes of this Part, the tax referred to in paragraph (b) is deemed to be equal to the amount determined by the formulaA + BwhereAis the amount determined by the formulaC × DwhereCis(i) if the employer resource was consumed by the person during the particular fiscal year for the purpose of making the pension supply, the product obtained when the fair market value of the employer resource at the time the person began consuming it in the particular fiscal year is multiplied by the extent to which that consumption (expressed as a percentage of the total consumption of the employer resource by the person during the particular fiscal year) occurred when the person was both a registrant and a participating employer of the pension plan, or(ii) otherwise, the product obtained when the fair market value of the use of the employer resource during the particular fiscal year as determined on the last day of the particular fiscal year is multiplied by the extent to which the employer resource was used during the par- ticular fiscal year (expressed as a percentage of the total use of the employer resource by the person during the particular fiscal year) for the purpose of making the pension supply when the person was both a registrant and a participating employer of the pension plan, andDis the rate set out in subsection 165(1), andBis the total of all amounts, each of which is determined for a participating province by the following formulaE × FwhereEis the amount determined for C, andFis the provincial factor in respect of the pension plan and the participating province for the particular fiscal year; and(d) for the purpose of determining an input tax credit of the pension entity under this Part and for the purposes of sections 232.01, 232.02 and 261.01, the pension entity is deemed(i) to have received a supply of the employer resource on the last day of the particular fiscal year,(ii) to have paid tax in respect of that supply on that day equal to(A) if the pension entity is a selected listed financial institution on that day, the amount determined for A in the formula in paragraph (c) in determining the amount of tax under that paragraph, and(B) in any other case, the amount of tax determined under paragraph (c), and(iii) to have acquired the employer resource for consumption, use or supply in the course of its commercial activities to the same extent that the property or service supplied in the pension supply was acquired by the pension entity for consumption, use or supply by the pension entity in pension activities in respect of the pension plan that are commercial activities of the pension entity.Consumption or use of employer resource otherwise than for supply
(7) If a person is both a registrant and a participating employer of a pension plan at any time in a particular fiscal year of the person, the person consumes or uses at that time an employer resource of the person in the course of pension activities in respect of the pension plan, the employer resource is not an excluded resource of the person in respect of the pension plan, and subsection (6) does not apply to that consumption or use, the following rules apply:(a) for the purposes of this Part, the person is deemed to have made a taxable supply of the employer resource (in this subsection referred to as the “employer resource supply”) on the last day of the particular fiscal year;(b) for the purposes of this Part, tax in respect of the employer resource supply is deemed to have become payable on the last day of the particular fiscal year and the person is deemed to have collected that tax on that day;(c) for the purposes of this Part, the tax referred to in paragraph (b) is deemed to be equal to the amount determined by the formulaA + BwhereAis the amount determined by the formulaC × DwhereCis(i) if the employer resource was consumed by the person during the particular fiscal year in the course of pension activities in respect of the pension plan, the product obtained when the fair market value of the employer resource at the time the person began consuming it in the particular fiscal year is multiplied by the extent to which that consumption (expressed as a percentage of the total consumption of the employer resource by the person during the particular fiscal year) occurred when the person was both a registrant and a participating employer of the pension plan, or(ii) otherwise, the product obtained when the fair market value of the use of the employer resource during the particular fiscal year as determined on the last day of the particular fiscal year is multiplied by the extent to which the employer resource was used during the par- ticular fiscal year (expressed as a percentage of the total use of the employer resource by the person during the particular fiscal year) in the course of pension activities in respect of the pension plan when the person was both a registrant and a participating employer of the pension plan, andDis the rate set out in subsection 165(1), andBis the total of all amounts, each of which is determined for a participating province by the following formulaE × FwhereEis the amount determined for C, andFis the provincial factor in respect of the pension plan and the participating province for the particular fiscal year; and(d) for the purposes of determining, under section 261.01, an eligible amount of the specified pension entity of the pension plan in respect of the person for the particular fiscal year, the specified pension entity is deemed to have paid tax on the last day of the particular fiscal year equal to(i) if the specified pension entity is a selected listed financial institution on that day, the amount determined for A in the formula in paragraph (c) in determining the amount of tax under that paragraph, and(ii) in any other case, the amount of tax determined under paragraph (c).Provision of information to pension entity
(8) If subsection (5), (6) or (7) applies in respect of a person that is a participating employer of a pension plan, the person shall, in prescribed form and in a manner satisfactory to the Minister, provide prescribed information to the pension entity of the pension plan that is deemed to have paid tax under that subsection.(2) Subsection (1) applies in respect of fiscal years of a person beginning on or after September 23, 2009, except that(a) if a person that is a participating employer of a pension plan acquires property or a service for the purpose of making a supply of all or part of the property or service to a pension entity of the pension plan but not for the purpose of making a supply of any part of the property or service to a pension entity of the pension plan after June 2010, the amount determined for B in the formula in paragraph 172.1(5)(c) of the Act, as enacted by subsection (1), for Ontario or British Columbia in respect of a taxable supply of all or part of the property or service that is deemed to have been made under paragraph 172.1(5)(a) of the Act, as enacted by subsection (1), shall be zero; and(b) if a fiscal year of a person begins before July 1, 2010 and ends on or after that day, the third formula in paragraph 172.1(6)(c) of the Act and the descriptions in that formula, as enacted by subsection (1), and the third formula in paragraph 172.1(7)(c) of the Act and the descriptions in that formula, as enacted by subsection (1), shall be read as follows:E × F × G/HwhereEis the amount determined for C,Fis the provincial factor in respect of the pension plan and the participating province for the particular fiscal year,Gis(i) if the participating province is Ontario or British Columbia, the number of days in the particular fiscal year that are after June 2010, and(ii) in any other case, the number of days in the particular fiscal year, andHis the number of days in the particular fiscal year; and59. (1) The Act is amended by adding the following after section 177:Network SellersDefinitions
178. (1) The following definitions apply in this section and section 236.5.“network commission”
« commission de réseau »
“network commission” of a sales representative of a person means an amount that is payable by the person to the sales representative under an agreement between the person and the sales representative(a) as consideration for a supply of a service, made by the sales representative, of arranging for the sale of a select product or a sales aid of the person; or(b) solely as a consequence of a supply of a service, made by any sales representative of the person described in paragraph (a) of the definition “sales representative”, of arranging for the sale of a select product or a sales aid of the person.“network seller”
« vendeur de réseau »
“network seller” means a person notified by the Minister of an approval under subsection (5).“sales aid”
« matériel de promotion »
“sales aid” of a particular person that is a network seller or a sales representative of a network seller means property (other than a select product of any person) that(a) is a customized business form or a sample, demonstration kit, promotional or instructional item, catalogue or similar person- al property acquired, manufactured or produced by the particular person for sale to assist in the promotion, sale or distribution of select products of the network seller; and(b) is neither sold nor held for sale by the particular person to a sales representative of the network seller that is acquiring the property for use as capital property.“sales representative”
« représentant commercial »
“sales representative” of a particular person means(a) a person (other than a person that is an employee of the particular person or that acts, in the course of its commercial activities, as agent in making supplies of select products of the particular person on behalf of the particular person) that(i) has a contractual right under an agreement with the particular person to arrange for the sale of select products of the particular person, and(ii) does not arrange for the sale of select products of the particular person primarily at a fixed place of business of the person other than a private residence; or(b) a person (other than a person that is an employee of the particular person or that acts, in the course of its commercial activities, as agent in making supplies of select products of the particular person on behalf of the particular person) that has a contractual right under an agreement with the particular person to be paid an amount by the particular person solely as a consequence of a supply of a service, made by a person described in paragraph (a), of arranging for the sale of a select product or a sales aid of the particular person.“select product”
« produit déterminé »
“select product” of a person means tangible personal property that(a) is acquired, manufactured or produced by the person for supply by the person for consideration, otherwise than as used property, in the ordinary course of business of the person; and(b) is ordinarily acquired by consumers by way of sale.Qualifying network seller
(2) For the purposes of this section, a person is a qualifying network seller throughout a fiscal year of the person if(a) all or substantially all of the total of all consideration, included in determining the income from a business of the person for the fiscal year, for supplies made in Canada by way of sale is for(i) supplies of select products of the person, made by the person, by way of sales that are arranged for by sales representatives of the person (in this subsection referred to as “select supplies”), or(ii) where the person is a direct seller (as defined in section 178.1), supplies by way of sale of exclusive products (as defined in that section) of the person made by the person to independent sales contractors (as defined in that section) of the person at any time when an approval of the Minister for the application of section 178.3 to the person is in effect;(b) all or substantially all of the total of all consideration, included in determining the income from a business of the person for the fiscal year, for select supplies is for select supplies made to consumers;(c) all or substantially all of the sales representatives of the person to which network commissions become payable by the person during the fiscal year are sales representatives, each having a total of such network commissions of not more than the amount determined by the formula$30,000 × A/365whereAis the number of days in the fiscal year; and(d) the person and each of its sales representatives have made joint elections under subsection (4).Application
(3) A person may apply to the Minister, in prescribed form containing prescribed information, to have subsection (7) apply to the person and each of its sales representatives, beginning on the first day of a fiscal year of the person, if the person(a) is registered under Subdivision d of Division V and is reasonably expected to be, throughout the fiscal year,(i) engaged exclusively in commercial activities, and(ii) a qualifying network seller; and(b) files the application in prescribed manner before(i) in the case of a person that has never made a supply of a select product of the person, the day in the fiscal year on which the person first makes a supply of a select product of the person, and(ii) in any other case, the first day of the fiscal year.Joint election
(4) If subsection (3) applies to a person or a person is a network seller, the person and a sales representative of the person may jointly elect, in prescribed form containing prescribed information, to have subsection (7) apply to them at all times when an approval granted under subsection (5) is in effect.Approval or refusal
(5) If the Minister receives an application under subsection (3) from a person, the Minister may approve the application of subsection (7) to the person and each of its sales representatives beginning on the first day of a fiscal year of the person or may refuse the application and the Minister shall notify the person in writing of the approval and the day on which it becomes effective or of the refusal.Evidence of joint elections
(6) Every network seller shall maintain evidence satisfactory to the Minister that the network seller and each of its sales representatives have made joint elections under subsection (4).Effect of approval
(7) For the purposes of this Part, if, at any time when an approval granted under subsection (5) in respect of a network seller and each of its sales representatives is in effect, a network commission becomes payable by the network seller to a sales representative of the network seller as consideration for a taxable supply (other than a zero-rated supply) of a service made in Canada by the sales representative, the taxable supply is deemed not to be a supply.Sales aids
(8) For the purposes of this Part, if, at any time when an approval granted under subsection (5) in respect of a network seller and each of its sales representatives is in effect, the network seller or a sales representative of the network seller makes in Canada a taxable supply by way of sale of a sales aid of the network seller or of the sales representative, as the case may be, to a sales representative of the network seller, the taxable supply is deemed not to be a supply.Host gifts
(9) For the purposes of this Part, if, at any time when an approval granted under subsection (5) in respect of a network seller and each of its sales representatives is in effect, the network seller or a particular sales representative of the network seller makes a supply of property to an individual as consideration for the supply by the individual of a service of acting as a host at an occasion that is organized for the purpose of allowing a sales representative of the network seller or the particular sales representative, as the case may be, to promote, or to arrange for the sale of, select products of the network seller, the individual is deemed not to have made a supply of the service and the service is deemed not to be consideration for a supply.Notification of refusal
(10) If the Minister notifies a person of a refusal under subsection (5) at any time when the person and a sales representative of the person have made a joint election under subsection (4), the person shall forthwith notify the sales representative of the refusal in a manner satisfactory to the Minister.Revocation by Minister
(11) The Minister may revoke an approval granted under subsection (5) in respect of a network seller and each of its sales representatives, effective on the first day of a fiscal year of the network seller, if, before that day, the Minister notifies the network seller of the revocation and the day on which it becomes effective and if(a) the network seller fails to comply with any provision of this Part;(b) it can reasonably be expected that the network seller will not be a qualifying network seller throughout the fiscal year;(c) the network seller requests in writing that the Minister revoke the approval;(d) the notice referred to in subsection 242(1) has been given to, or the request referred to in subsection 242(2) has been filed by, the network seller; or(e) it can reasonably be expected that the network seller will not be engaged exclusively in commercial activities throughout the fiscal year.Deemed revocation
(12) If an approval granted under subsection (5) in respect of a network seller and each of its sales representatives is in effect at any time in a particular fiscal year of the network seller and, at any time during the particular fiscal year, the network seller ceases to be engaged exclusively in commercial activities or the Minister cancels the registration of the network seller, the approval is deemed to be revoked, effective on the first day of the fiscal year of the network seller immediately following the particular fiscal year, unless, on that first day, the network seller is registered under Subdivision d of Division V and it is reasonably expected that the network seller will be engaged exclusively in commercial activities throughout that following fiscal year.Effect of revocation
(13) If an approval granted under subsection (5) in respect of a network seller and each of its sales representatives is revoked under subsection (11) or (12), the following rules apply:(a) the approval ceases to have effect immediately before the day on which the revocation becomes effective;(b) the network seller shall forthwith notify each of its sales representatives in a manner satisfactory to the Minister of the revocation and the day on which it becomes effective; and(c) a subsequent approval granted under subsection (5) in respect of the network seller and each of its sales representatives shall not become effective before the first day of a fiscal year of the network seller that is at least two years after the day on which the revocation became effective.Failure to notify on revocation
(14) For the purposes of this Part, a taxable supply (other than a zero-rated supply) of a service made in Canada by a sales representative of a network seller is deemed not to be a supply if(a) the consideration for the taxable supply is a network commission that becomes payable by the network seller to the sales representative at any time after an approval granted under subsection (5) in respect of the network seller and each of its sales representatives ceases to have effect as a consequence of a revocation on the basis of any of paragraphs (11)(a) to (c);(b) the approval could not have been revoked on the basis of paragraph (11)(d) or (e) and would not have otherwise been revoked under subsection (12);(c) at the time the network commission becomes payable, the sales representative(i) has not been notified of the revocation by the network seller, as required under paragraph (13)(b), or by the Minister, and(ii) neither knows, nor ought to know, that the approval ceased to have effect; and(d) an amount has not been charged or collected as or on account of tax in respect of the taxable supply.Failure to notify on revocation
(15) Subsection (16) applies if the following conditions are satisfied:(a) the consideration for a taxable supply (other than a zero-rated supply) of a service made in Canada by a sales representative of a network seller is a network commission that becomes payable by the network seller to the sales representative at any time after an approval granted under subsection (5) in respect of the network seller and each of its sales representatives ceases to have effect as a consequence of a revocation under subsection (11) or (12);(b) the approval was, or could at any time otherwise have been, revoked on the basis of paragraph (11)(d) or (e) or was, or would at any time otherwise have been, revoked under subsection (12);(c) at the time the network commission becomes payable, the sales representative(i) has not been notified of the revocation by the network seller, as required under paragraph (13)(b), or by the Minister, and(ii) neither knows, nor ought to know, that the approval ceased to have effect; and(d) an amount has not been charged or collected as or on account of tax in respect of the taxable supply.Failure to notify on revocation
(16) If the conditions described in paragraphs (15)(a) to (d) are satisfied, the following rules apply for the purposes of this Part:(a) section 166 shall not apply in respect of the taxable supply described in paragraph (15)(a);(b) tax that becomes payable or that would, in the absence of section 166, become payable in respect of the taxable supply shall not be included in determining the net tax of the sales representative referred to in paragraph (15)(a); and(c) the consideration for the taxable supply shall not, in determining whether the sales representative is a small supplier, be included in the total referred to in paragraph 148(1)(a) or (2)(a).Sales aids on revocation
(17) For the purposes of this Part, a taxable supply of a sales aid of a particular sales representative of a network seller made in Canada by way of sale to another sales representative of the network seller is deemed not to be a supply if(a) the consideration for the taxable supply becomes payable at any time after an approval granted under subsection (5) in respect of the network seller and each of its sales representatives ceases to have effect as a consequence of a revocation under subsection (11) or (12);(b) at the time the consideration becomes payable, the particular sales representative(i) has not been notified of the revocation by the network seller, as required under paragraph (13)(b), or by the Minister, and(ii) neither knows, nor ought to know, that the approval ceased to have effect; and(c) an amount has not been charged or collected as or on account of tax in respect of the taxable supply.Restriction on input tax credits
(18) If(a) a registrant that is a network seller in respect of which an approval granted under subsection (5) is in effect acquires or imports property (other than a select product of the network seller) or a service or brings it into a participating province for supply to a sales representative of the network seller or an individual related to the sales representative,(b) tax becomes payable in respect of the acquisition, importation or bringing in, as the case may be,(c) the property or service is so supplied by the registrant for no consideration or for consideration that is less than the fair market value of the property or service, and(d) the sales representative or individual is not acquiring the property or service for consumption, use or supply exclusively in the course of commercial activities of the sales representative or individual, as the case may be,the following rules apply:(e) no tax is payable in respect of the supply, and(f) in determining an input tax credit of the registrant, no amount shall be included in respect of tax that becomes payable, or is paid without having become payable, by the registrant in respect of the property or service.Appropriations for sales representatives
(19) For the purposes of this Part, if a registrant that is a network seller in respect of which an approval granted under subsection (5) is in effect appropriates, at any time, property (other than a select product of the network seller) that was acquired, manufactured or produced, or any service acquired or performed, in the course of commercial activities of the registrant, to or for the benefit of a sales representative of the network seller, or any individual related to the sales representative, that is not acquiring the property or service for consumption, use or supply exclusively in the course of commercial activities of the sales representative or individual, in any manner (otherwise than by way of supply for consideration equal to the fair market value of the property or service), the registrant shall be deemed(a) to have made a supply of the property or service for consideration paid at that time equal to the fair market value of the property or service at that time; and(b) except where the supply is an exempt supply, to have collected, at that time, tax in respect of the supply calculated on that consideration.Exception
(20) Subsection (19) does not apply to property or a service appropriated by a registrant if the registrant was not entitled to claim an input tax credit in respect of the property or service because of section 170.Ceasing to be a registrant
(21) If, at any time when an approval granted under subsection (5) in respect of a network seller and each of its sales representatives is in effect, a sales representative of the network seller ceases to be a registrant, paragraph 171(3)(a) does not apply to sales aids of the sales representative that were supplied to the sales representative by the network seller or another sales representative of the network seller at any time when the approval was in effect.Non-arm’s length supply
(22) Section 155 does not apply to the supply described in subsection (9) made to an individual acting as a host.(2) Subsection (1) applies in respect of any fiscal year of a person that begins on or after January 1, 2010, except that, for the purposes of applying section 178 of the Act, as enacted by subsection (1), in respect of a fiscal year of a person that begins during 2010, the following rules also apply:(a) a person may, despite subparagraphs 178(3)(b)(i) and (ii) of the Act, as enacted by subsection (1), apply under subsection 178(3) of the Act, as enacted by subsection (1), to have subsection 178(7) of the Act, as enacted by subsection (1), apply to the person and each of its sales representatives, beginning on a day in 2010 that the person specifies in the application, if the person files the application before that day and that day is the first day of a reporting period of the person that begins during the fiscal year;(b) if the person makes an application in accordance with paragraph (a),(i) each reference in subsections 178(2), (3), (5) and (11) of the Act, as enacted by subsection (1), to “fiscal year” is to be read as a reference to “qualifying period”, and(ii) each reference in subsection 178(12) of the Act, as enacted by subsection (1), to “particular fiscal year” is to be read as a reference to “qualifying period”; and(c) “qualifying period” of a person means the period beginning on the day specified in an application made by the person in accordance with paragraph (a) and ending on the last day of the fiscal year.1997, c. 10, s. 179(1)
60. (1) Subsection 185(1) of the Act is replaced by the following:Financial services — input tax credits
185. (1) If tax in respect of property or a service acquired, imported or brought into a participating province by a registrant becomes payable by the registrant at a time when the registrant is neither a listed financial institution nor a person that is a financial institution because of paragraph 149(1)(b), for the purpose of determining an input tax credit of the registrant in respect of the property or service and for the purposes of Subdivision d, to the extent (determined in accordance with subsections 141.01(2) and 141.02(6)) that the property or service was acquired, imported or brought into the province, as the case may be, for consumption, use or supply in the course of making supplies of financial services that relate to commercial activities of the registrant,(a) if the registrant is a financial institution because of paragraph 149(1)(c), the property or service is deemed, despite subsections 141.01(2) and 141.02(6), to have been so acquired, imported or brought into the province for consumption, use or supply in the course of those commercial activities except to the extent that the property or service was so acquired, imported or brought into the province for consumption, use or supply in the course of activities of the registrant that relate to(i) credit cards or charge cards issued by the registrant, or(ii) the making of any advance, the lending of money or the granting of any credit; and(b) in any other case, the property or service is deemed, despite subsections 141.01(2) and 141.02(6), to have been so acquired, imported or brought into the province for consumption, use or supply in the course of those commercial activities.(2) Subsection (1) is deemed to have come into force on April 1, 2007.1997, c. 10, s. 42(1); 1999, c. 31, s. 86(F)
61. (1) The portion of section 217 of the Act before paragraph (a) is replaced by the following:Definitions
217. The following definitions apply in this Division.“imported taxable supply”
« fourniture taxable importée »
“imported taxable supply” means(2) Section 217 of the Act is amended by adding the following in alphabetical order:“Canadian activity”
« activité au Canada »
“Canadian activity” of a person means an activity of the person carried on, engaged in or conducted in Canada.“duty”
« tâche »
“duty” means anything done by an employee in the course of, or in relation to, the office or employment of the employee.“employee”
« salarié »
“employee” includes an individual who agrees to become an employee.“external charge”
« frais externes »
“external charge” for a specified year of a qualifying taxpayer in respect of an outlay or expense described in any of paragraphs 217.1(2)(a) to (c) means the amount in respect of the outlay or expense determined by the formulaA – BwhereAis the amount of the outlay or expense that(a) is allowed as a deduction, an allowance or an allocation for a reserve under the Income Tax Act in computing the qualifying taxpayer’s income for the specified year, or would be so allowed if(i) the qualifying taxpayer’s income were computed in accordance with that Act,(ii) the qualifying taxpayer carried on a business in Canada, and(iii) that Act applied to the qualifying taxpayer, and(b) may reasonably be regarded as being applicable to a Canadian activity of the qualifying taxpayer; andBis the total of all amounts, each of which is included in the amount determined under the description of A and is a permitted deduction for the specified year or a preceding specified year of the qualifying taxpayer.“loading”
« chargement »
“loading” means any part of the value of the consideration for a supply of a financial service that is attributable to administrative expenses, an error or profit margin, business handling costs, commissions, communications expenses, claims handling costs, employee compensation or benefits, execution or clearing costs, management fees, marketing or advertising costs, occupancy or equipment expenses, operating expenses, acquisition costs, premium collection costs, processing costs or any other costs or expenses of a person that makes the supply, other than commissions for a specified financial service or the part of the value of the consideration that is equal to(a) if the financial service includes the issuance, renewal, variation or transfer of ownership of an insurance policy but not of any other qualifying instrument, the estimate of the net premium of the insurance policy;(b) if the financial service includes the issuance, renewal, variation or transfer of ownership of a qualifying instrument (other than an insurance policy), the estimate of the default risk premium that is directly associated with the qualifying instrument; and(c) if the financial service includes the issuance, renewal, variation or transfer of ownership of an insurance policy and a qualifying instrument (other than an insurance policy), the amount determined by the formulaA + BwhereAis the estimate of the net premium of the insurance policy, andBis the estimate of the default risk premium that is directly associated with the qualifying instrument.“permitted deduction”
« déduction autorisée »
“permitted deduction” for a specified year of a qualifying taxpayer means an amount that is(a) consideration for a supply of property or a service, or the value of imported goods, upon which tax under this Part (other than section 218.01 or subsection 218.1(1.2)) became payable during the specified year by the qualifying taxpayer;(b) tax referred to in paragraph (a) in respect of a supply or importation referred to in that paragraph;(c) a provincial levy that is prescribed for the purposes of section 154 and is in respect of a supply referred to in paragraph (a);(d) an amount that is deemed, under subsection 248(18) or (18.1) of the Income Tax Act, to be assistance repaid by the qualifying taxpayer in respect of property or a service referred to in paragraph (a);(e) consideration for a supply of property or a service (other than a financial service) made to the qualifying taxpayer as part of a transaction or series of transactions in which all participants deal at arm’s length with the qualifying taxpayer, unless(i) that consideration is included in paragraph (a), or(ii) an activity carried on, engaged in or conducted outside Canada, through a qualifying establishment of the qualifying taxpayer or of a person related to the qualifying taxpayer, relates in any manner to the supply;(f) qualifying compensation of an employee of the qualifying taxpayer that is paid in the specified year by the qualifying taxpayer if the employee was primarily in Canada while performing its duties during the specified year;(g) interest that is paid or payable by the qualifying taxpayer as the consideration for a supply of a financial service made to the qualifying taxpayer (other than an amount paid or credited by the qualifying taxpayer, or deemed by Part I of the Income Tax Act to have been paid or credited in the specified year by the qualifying taxpayer, to a person as, on account or in lieu of payment of, or in satisfaction of, a management or administration fee or charge (within the meaning of subsection 212(4) of that Act));(h) dividends;(i) consideration (other than interest referred to in paragraph (g) or dividends referred to in paragraph (h)) for a specified arm’s length supply made to the qualifying taxpayer;(j) consideration (other than interest referred to in paragraph (g) or dividends referred to in paragraph (h)) for a supply (other than a specified derivative supply) of a specified financial service made to the qualifying taxpayer;(k) consideration (other than interest referred to in paragraph (g), dividends referred to in paragraph (h) or loading) for a specified non-arm’s length supply made to the qualifying taxpayer;(l) consideration (other than interest referred to in paragraph (g) or dividends referred to in paragraph (h)) for a specified derivative supply made to the qualifying taxpayer; or(m) a prescribed amount.“qualifying compensation”
« rétribution admissible »
“qualifying compensation” of an employee means any salary, wages and other remuneration of the employee and any other amount that is required to be included as income from an office or employment in computing the income of the employee for the purposes of the Income Tax Act.“qualifying consideration”
« contrepartie admissible »
“qualifying consideration” for a specified year of a qualifying taxpayer in respect of an outlay made, or expense incurred, outside Canada means the amount in respect of the outlay or expense determined by the formulaA – BwhereAis the amount of the outlay or expense that(a) is allowed as a deduction, an allowance or an allocation for a reserve under the Income Tax Act in computing the qualifying taxpayer’s income for the specified year, or would be so allowed if(i) the qualifying taxpayer’s income were computed in accordance with that Act,(ii) the qualifying taxpayer carried on a business in Canada, and(iii) that Act applied to the qualifying taxpayer, and(b) may reasonably be regarded as being applicable to a Canadian activity of the qualifying taxpayer; andBis the total of all amounts each of which is included in the amount determined under the description of A and is(a) an amount (other than an amount included in paragraph (b)) that is a permitted deduction for the specified year or a preceding specified year of the qualifying taxpayer, or(b) an amount that represents a cost to a qualifying establishment of the qualifying taxpayer in a country other than Canada, or a share of a profit of the qualifying taxpayer that is redistributed from a qualifying establishment of the qualifying taxpayer in Canada to a qualifying establishment of the qualifying taxpayer in a country other than Canada, that is solely attributable to the issuance, renewal, variance or transfer of ownership by the qualifying taxpayer of a financial instrument that is a derivative, provided that all or substantially all of the amount is(i) an error or profit margin, or employee compensation or benefits, that is reasonably attributable to the issuance, renewal, variance or transfer of ownership, or(ii) the estimate of the default risk premium that is directly associated with the derivative.“qualifying establishment”
« établissement admissible »
“qualifying establishment” means a permanent establishment as defined in subsection 123(1) or a permanent establishment as defined in subsection 132.1(2).“qualifying instrument”
« instrument admissible »
“qualifying instrument” means money, a credit card voucher, a charge card voucher or a financial instrument.“qualifying service”
« service admissible »
“qualifying service” means a service or duty.“specified arm’s length supply”
« fourniture déterminée entre personnes sans lien de dépendance »
“specified arm’s length supply” means a supply (other than a specified derivative supply) of a financial service (other than a specified financial service) made to a qualifying taxpayer as part of a transaction or series of transactions in which all participants deal at arm’s length with the qualifying taxpayer.“specified derivative supply”
« fourniture déterminée d’instrument dérivé »
“specified derivative supply” means a supply(a) that is a supply of a financial service of issuing, renewing, varying or transferring the ownership of a financial instrument that is a derivative, or that is a supply made by an agent, salesperson or broker of arranging for the issuance, renewal, variance or transfer of ownership of a financial instrument that is a derivative; and(b) for which all or substantially all of the value of the consideration is attributable to(i) any error or profit margin, or employee compensation or benefits, reasonably attributable to the supply, and(ii) amounts that are not loading.“specified financial service”
« service financier déterminé »
“specified financial service” means a financial service supplied to a qualifying taxpayer by an agent, salesperson or broker of arranging for the issuance, renewal, variation or transfer of ownership of a financial instrument that is property of a person other than the agent, salesperson or broker.“specified non-arm’s length supply”
« fourniture déterminée entre personnes ayant un lien de dépendance »
“specified non-arm’s length supply” means a supply (other than a specified derivative supply) of a financial service (other than a specified financial service) that includes the issuance, renewal, variation or transfer of ownership of a qualifying instrument, made to a qualifying taxpayer as part of a transaction or series of transactions in which any participant does not deal at arm’s length with the qualifying taxpayer.“specified year”
« année déterminée »
“specified year” of a person means(a) in the case of a person that is described in paragraph (a) or (b) of the definition “taxation year” in subsection 123(1), the taxation year of the person;(b) in the case of a person that is a registrant but is not described in paragraph (a) or (b) of the definition “taxation year” in subsection 123(1), the fiscal year of the person; and(c) in any other case, the calendar year.“taxing statute”
« loi fiscale »
“taxing statute” of a country means a statute of the country, or of a state, province or other political subdivision of the country, that imposes a levy or charge of general application that is an income or profits tax.“transaction”
« opération »
“transaction” includes an arrangement or event.(3) Subsections (1) and (2) apply to any specified year of a person that ends after November 16, 2005, except that, for the purposes of applying the definition “permitted deduction” in section 217 of the Act, as enacted by subsection (2), in respect of an amount of consideration for a specified non-arm’s length supply that became due, or was paid without having become due, on or before that day, paragraph (k) of that definition shall be read without reference to the words “or loading”.62. (1) The Act is amended by adding the following after section 217:Qualifying taxpayer
217.1 (1) For the purposes of this Division, a person is a qualifying taxpayer throughout a specified year of the person if(a) the person is a financial institution at any time in the specified year; and(b) the person, at any time in the specified year(i) is resident in Canada,(ii) has a qualifying establishment in Canada,(iii) where a majority of the persons having beneficial ownership of the person’s property in Canada are resident in Canada, carries on, engages in or conducts an activity in Canada, or(iv) is a prescribed person or a person of a prescribed class.Outlay made, or expense incurred, outside Canada
(2) For the purposes of this Division, an outlay made, or expense incurred, outside Canada includes any amount representing(a) an outlay made, or expense incurred, by a qualifying taxpayer in respect of(i) property that is, in whole or in part, transferred outside Canada to the qualifying taxpayer,(ii) property, the possession or use of which is, in whole or in part, given or made available outside Canada to the qualifying taxpayer, or(iii) a service that is performed, in whole or in part, outside Canada for the benefit of the qualifying taxpayer or is rendered, in whole or in part, outside Canada to the qualifying taxpayer;(b) an adjustment (within the meaning of subsection 247(2) of the Income Tax Act) to an outlay or expense described in paragraph (a);(c) an expenditure or purchase in respect of a reportable transaction (as defined in section 233.1 of the Income Tax Act) in respect of which a qualifying taxpayer is required under that section to file with the Minister a return in prescribed form containing prescribed information, or would be so required if the qualifying taxpayer carried on a business in Canada and that Act applied to the qualifying taxpayer;(d) in the case of a qualifying taxpayer that is resident in Canada, qualifying compensation of an employee paid in a specified year by the qualifying taxpayer if(i) in the specified year, a duty is performed by the employee outside Canada (in this subsection referred to as a “duty performed outside Canada”) at a qualifying establishment of the qualifying taxpayer or of a person related to the qualifying taxpayer, and(ii) it is not the case that all or substantially all of the duties performed outside Canada by the employee in the specified year are performed elsewhere than at such qualifying establishments; and(e) in the case of a qualifying taxpayer that is not resident in Canada,(i) an allocation by the qualifying taxpayer of an outlay or expense as an amount in respect of a business carried on in Canada by the qualifying taxpayer for the purpose of computing the qualifying taxpayer’s income under the Income Tax Act, or an amount that would be such an allocation if(A) the qualifying taxpayer’s income were computed in accordance with that Act,(B) anything done by the qualifying taxpayer through a qualifying establishment in Canada of the qualifying taxpayer were the carrying on of a business in Canada by the qualifying taxpayer, and(C) that Act applied to the qualifying taxpayer,(ii) an outlay or expense that may reasonably be regarded under the Income Tax Act as an amount that is applicable to a qualifying establishment in Canada of the qualifying taxpayer, or that would reasonably be so regarded if the qualifying establishment were a permanent establishment for purposes of that Act, the qualifying taxpayer carried on a business in Canada and that Act applied to the qualifying taxpayer, and(iii) qualifying compensation of an employee paid in a specified year by the qualifying taxpayer.Series of transactions
(3) For the purposes of this Division, if there is a reference to a series of transactions, the series is deemed to include any related transactions completed in contemplation of the series.Internal charge
(4) For the purposes of this Division, any part of an amount in respect of a transaction or dealing between a particular qualifying establishment of a qualifying taxpayer in Canada and another qualifying establishment of the qualifying taxpayer in a particular country other than Canada is an internal charge for a specified year of the qualifying taxpayer if(a) the amount meets the following criteria:(i) the amount would be allowed as a deduction, an allowance or an allocation for a reserve under the Income Tax Act in computing the income of the particular qualifying establishment for the specified year if(A) that Act applied to the particular qualifying establishment,(B) the income of the particular qualifying establishment were computed in accordance with that Act, and(C) for the purposes of that Act,(I) anything done by the qualifying taxpayer through the particular qualifying establishment were the carrying on of a business in Canada,(II) the particular qualifying establishment were a permanent establishment, and(III) the specified year were the particular qualifying establishment’s taxation year,(ii) where the qualifying taxpayer has not specified pursuant to paragraph 217.2(2)(c) that subparagraph (iii) is to apply in all cases in determining the internal charges for the specified year and the particular country is a taxing country (as defined in subsection 126(7) of the Income Tax Act) that has a tax treaty (as defined in subsection 248(1) of that Act) with Canada, the amount would be required to be included in computing, under a taxing statute of the particular country that applies to the qualifying taxpayer, or that would apply if the other qualifying establishment were a permanent establishment for the purposes of that statute, the other qualifying establishment’s income or profits for any period (in this paragraph referred to as a “taxing period”) that ends during the specified year if(A) the taxing statute applied to the other qualifying establishment,(B) the other qualifying establishment’s income or profits were computed in accordance with the taxing statute, and(C) for the purposes of the taxing statute,(I) anything done by the qualifying taxpayer through the other qualifying establishment were the carrying on of a business in the particular country, and(II) the other qualifying establishment were a permanent establishment and had the same taxing periods that the qualifying taxpayer would have under the taxing statute, and(iii) where subparagraph (ii) does not apply, the amount would be required to be included in computing under the Income Tax Act the other qualifying establishment’s income for the specified year if(A) the laws of Canada, and not the laws of the particular country, applied, with any modifications that the circumstances require, in the particular country,(B) that Act applied to the other qualifying establishment,(C) the other qualifying establishment’s income were computed in accordance with that Act, and(D) for the purposes of that Act,(I) anything done by the qualifying taxpayer through the other qualifying establishment were the carrying on of a business in the particular country,(II) the other qualifying establishment were a permanent establishment, and(III) the specified year were the other qualifying establishment’s taxation year; and(b) the part of the amount is not(i) an amount determined under the description of A in the formula in the definition “external charge” in section 217 in calculating an external charge of the qualifying taxpayer for the specified year or a preceding specified year of the qualifying taxpayer,(ii) a permitted deduction of the qualifying taxpayer for the specified year or a preceding specified year of the qualifying taxpayer, other than a permitted deduction of the qualifying taxpayer that is included in determining an amount under the description of B in the formula in the definition “external charge” in section 217 in calculating an external charge of the qualifying taxpayer for the specified year or a preceding specified year of the qualifying taxpayer,(iii) an amount that represents a cost to the other qualifying establishment, or a share of a profit of the qualifying taxpayer that is redistributed from the particular qualifying establishment to the other qualifying establishment, that is solely attributable to the issuance, renewal, variance or transfer of ownership by the qualifying taxpayer of a financial instrument that is a derivative, provided that all or substantially all of the amount is(A) an error or profit margin, or employee compensation or benefits, that is reasonably attributable to the issuance, renewal, variance or transfer of ownership, or(B) the estimate of the default risk premium that is directly associated with the derivative, or(iv) a prescribed amount.Separate entities
(5) For the purposes of applying paragraph (4)(a) in respect of a particular qualifying establishment of a qualifying taxpayer in a country other than Canada and another qualifying establishment of the qualifying taxpayer in Canada, the following rules apply:(a) the particular qualifying establishment is deemed to be a distinct and separate enterprise from the qualifying taxpayer, engaged in the same or similar activities under the same or similar conditions as the particular qualifying establishment and dealing wholly independently with the other qualifying establishment and with the part (in this subsection referred to as the “remainder of the qualifying taxpayer”) of the qualifying taxpayer, if any, that is neither the particular qualifying establishment nor the other qualifying establishment;(b) the other qualifying establishment is deemed to be a distinct and separate enterprise from the qualifying taxpayer, engaged in the same or similar activities under the same or similar conditions as the other qualifying establishment and dealing wholly independently with the particular qualifying establishment and with the remainder of the qualifying taxpayer; and(c) any transactions or dealings between any of the particular qualifying establishment, the other qualifying establishment and the remainder of the qualifying taxpayer are deemed to be supplies made on such terms as would have been agreed upon between parties dealing at arm’s length.Qualifying rule for credits
(6) If an amount (in this subsection referred to as a “qualifying expenditure”) of qualifying consideration, or of an external charge, of a qualifying taxpayer in respect of an outlay made, or expense incurred, outside Canada is greater than zero and, during a reporting period of the qualifying taxpayer during which the qualifying taxpayer is a registrant, tax under section 218.01 or subsection 218.1(1.2) in respect of the qualifying expenditure becomes payable by the qualifying taxpayer or is paid by the qualifying taxpayer without having become payable, the following rules apply for the purpose of determining an input tax credit of the qualifying taxpayer:(a) the whole or part of property (in this subsection and subsection (8) referred to as “attributable property”) or of a qualifying service (in this subsection and subsection (8) referred to as an “attributable service”) to which the qualifying expenditure is attributable is deemed to have been acquired by the qualifying taxpayer at the time at which the outlay was made or the expense was incurred;(b) the tax is deemed to be tax in respect of a supply of the attributable property or attributable service; and(c) the extent to which the qualifying taxpayer acquired the attributable property or attributable service for consumption, use or supply in the course of commercial activities of the qualifying taxpayer is deemed to be the same extent as that to which the whole or part of the outlay or expense, which corresponds to the qualifying expenditure, was made or incurred to consume, use or supply the attributable property or attributable service in the course of commercial activities of the qualifying taxpayer.Qualifying rule for credits — internal charge
(7) If tax (in this subsection referred to as “internal tax”) under section 218.01 or subsection 218.1(1.2) in respect of an internal charge becomes payable by a qualifying taxpayer, or is paid by the qualifying taxpayer without having become payable, and the internal charge is determined based in whole or in part on the inclusion of an outlay made, or an expense incurred, outside Canada by the qualifying taxpayer, the following rules apply for the purpose of determining an input tax credit of the qualifying taxpayer:(a) the whole or part of property (in this subsection and subsection (8) referred to as “internal property”) or of a qualifying service (in this subsection and subsection (8) referred to as an “internal service”) to which the outlay or expense is attributable is deemed to have been supplied to the qualifying taxpayer at the time the outlay was made or the expense was incurred;(b) the amount of the internal tax that can reasonably be attributed to the outlay or expense is deemed to be tax (in this paragraph referred to as “attributed tax”) in respect of the supply of the internal property or the internal service, and the attributed tax is deemed to have become payable at the time the internal tax becomes payable by the qualifying taxpayer or is paid by the qualifying taxpayer without having become payable; and(c) the extent to which the qualifying taxpayer acquired the internal property or internal service for consumption, use or supply in the course of commercial activities of the qualifying taxpayer is deemed to be the same extent as that to which the outlay or expense was made or incurred to consume, use or supply the internal property or internal service in the course of commercial activities of the qualifying taxpayer.Input tax credits
(8) For the purpose of determining an input tax credit of a qualifying taxpayer under section 169(a) in respect of attributable property or an attributable service, the reference in that section to “property or a service” is to be read as a reference to “attributable property or an attributable service, within the meaning of those terms in paragraph 217.1(6)(a)”; and(b) in respect of internal property or an internal service, the reference in that section to “property or a service” is to be read as a reference to “internal property or an internal service, within the meaning of those terms in paragraph 217.1(7)(a)”.Election
217.2 (1) A qualifying taxpayer that is resident in Canada may elect to determine tax under section 218.01 in accordance with paragraph 218.01(a) and tax under subsection 218.1(1.2) in accordance with paragraph 218.1(1.2)(a) for each specified year of the qualifying taxpayer during which the election is in effect.Form and contents of election
(2) An election made under subsection (1) by a qualifying taxpayer shall(a) be made in prescribed form containing prescribed information;(b) set out the first specified year of the qualifying taxpayer during which the election is to be in effect;(c) specify if subparagraph 217.1(4)(a)(iii) is to apply in all cases in determining the internal charges for all specified years of the qualifying taxpayer during which the election is to be in effect; and(d) be filed with the Minister in prescribed manner on or before the day on or before which the qualifying taxpayer’s return under section 219 in respect of tax under section 218.01 or subsection 218.1(1.2) for the first specified year is required to be filed.Effective date
(3) An election made under subsection (1) by a qualifying taxpayer shall become effective on the first day of the specified year set out in the form.Cessation
(4) An election made under subsection (1) by a qualifying taxpayer ceases to have effect on the earlier of(a) the first day of the specified year of the qualifying taxpayer in which the qualifying taxpayer ceases to be resident in Canada; and(b) the day on which a revocation of the election becomes effective.Revocation
(5) A qualifying taxpayer that has made an election under subsection (1) may revoke the election, effective on the first day of a specified year of the qualifying taxpayer that begins at least two years after the election became effective, by filing in prescribed manner with the Minister a notice of revocation in prescribed form containing prescribed information not later than the day on which the revocation is to become effective.Restriction
(6) If a revocation of an election made under subsection (1) becomes effective on a particular date, any subsequent election under that subsection is not a valid election unless the first day of the specified year set out in the subsequent election is at least two years after the day on which the revocation became effective.(2) Subsection (1) applies to any specified year of a person that ends after November 16, 2005.(3) If a return under section 219 of the Act, as amended by subsection 66(1), in respect of tax under section 218.01 of the Act, as enacted by section 63, or tax under subsection 218.1(1.2) of the Act, as enacted by subsection 64(2), for a specified year of a qualifying taxpayer is required to be filed on or before the day on which this Act is assented to, the qualifying taxpayer may, despite paragraph 217.2(2)(d) of the Act, as enacted by subsection (1), make an election under subsection 217.2(1) of the Act, as enacted by subsection (1), that becomes effective on the first day of the specified year, provided that the qualifying taxpayer files the election with the Minister of National Revenue in prescribed manner on or before the day that is sixty days after the day on which this Act is assented to.(4) If a qualifying taxpayer makes an election under subsection 217.2(1) of the Act, as enacted by subsection (1), that is in effect for a specified year of the qualifying taxpayer that ends before the day on which this Act is assented to,(a) if an amount (in this paragraph referred to as the “paid amount”) was paid on or before that day by the qualifying taxpayer to the Receiver General as or on account of tax for the specified year under section 218.01 of the Act, as enacted by section 63, or under subsection 218.1(1.2) of the Act, as enacted by subsection 64(2), and, by reason of the election being in effect for the specified year, the total amount of tax payable for the specified year under those provisions is less than the paid amount,(i) the qualifying taxpayer may request in writing on or before the day that is two years after the day on which this Act is assented to that the Minister of National Revenue make an assessment, reassessment or additional assessment for the purpose of taking into account that the election was in effect for the specified year, and(ii) on receipt of a request under subparagraph (i), the Minister shall, with all due dispatch,(A) consider the request, and(B) despite section 298 of the Act, as amended by section 79, assess, reassess or make an additional assessment under section 296 of the Act of tax payable by the qualifying taxpayer for the specified year under section 218.01 of the Act, as enacted by section 63, or under subsection 218.1(1.2) of the Act, as enacted by subsection 64(2), and of any interest, penalty or other obligation of the qualifying taxpayer, but only to the extent that the assessment, reassessment or additional assessment may reasonably be regarded as being for the purpose of taking into account that the election was in effect for the specified year; and(b) despite paragraph 298(1)(d) of the Act, as amended by section 79, the Minister of National Revenue may assess, reassess or make an additional assessment under section 296 of the Act of tax payable by the qualifying taxpayer for the specified year under section 218.01 of the Act, as enacted by section 63, or under subsection 218.1(1.2) of the Act, as enacted by subsection 64(2), on or before the day that is seven years after the later of(i) the day on which the election is filed with the Minister,(ii) the day on or before which the qualifying taxpayer was required to file the return in which that tax payable was required to be reported, and(iii) the day on which that return was filed.63. (1) The Act is amended by adding the following after section 218:Imposition of goods and services tax
218.01 Subject to this Part, every qualifying taxpayer shall, for each specified year of the qualifying taxpayer, pay to Her Majesty in right of Canada tax equal to(a) if an election under subsection 217.2(1) is in effect for the specified year, the amount determined by the formula[(A + B) × (C/D) × E] + [(A + B) × ((D – C)/D) × F]whereAis the total of all amounts, each of which is an internal charge for the specified year that is greater than zero,Bis the total of all amounts, each of which is an external charge for the specified year that is greater than zero,Cis the number of days in the specified year before(i) if the specified year begins before July 2006, July 2006, and(ii) in any other case, January 2008,Dis the total number of days in the specified year,Eis(i) if the specified year begins before July 2006, 7%, and(ii) in any other case, 6%, andFis(i) if the specified year begins before July 2006, 6%, and(ii) in any other case, 5%; and(b) in any other case, the amount determined by the formula[G × (H/I) × J] + [G × ((I – H)/I) × K]whereGis the total of all amounts, each of which is qualifying consideration for the specified year that is greater than zero,His the number of days in the specified year before(i) if the specified year begins before July 2006, July 2006, and(ii) in any other case, January 2008,Iis the total number of days in the specified year,Jis(i) if the specified year begins before July 2006, 7%, and(ii) in any other case, 6%, andKis(i) if the specified year begins before July 2006, 6%, and(ii) in any other case, 5%.(2) Section 218.01 of the Act, as enacted by subsection (1), is replaced by the following:Imposition of goods and services tax
218.01 Subject to this Part, every qualifying taxpayer shall, for each specified year of the qualifying taxpayer, pay to Her Majesty in right of Canada tax calculated at the rate of 5% on(a) if an election under subsection 217.2(1) is in effect for the specified year, the amount determined by the formulaA + BwhereAis the total of all amounts, each of which is an internal charge for the specified year that is greater than zero, andBis the total of all amounts, each of which is an external charge for the specified year that is greater than zero; and(b) in any other case, the total of all amounts, each of which is qualifying consideration for the specified year that is greater than zero.(3) Subsection (1) applies to any specified year of a qualifying taxpayer that ends after November 16, 2005 and begins before January 2008.(4) Subsection (2) applies to any specified year of a qualifying taxpayer that begins after December 2007.2000, c. 30, s. 46(2); 2007, c. 35, s. 3(1)
64. (1) Paragraphs 218.1(1)(c) and (d) of the Act are replaced by the following:(c) every person that is the recipient of a supply, included in any of paragraphs (b.1) to (b.3) of the definition “imported taxable supply” in section 217, of property that is delivered or made available to the person in a particular participating province and that is either resident in that province or is a registrant, and(d) every person that is the recipient of a supply that is included in paragraph (c.1), (d) or (e) of the definition “imported taxable supply” in section 217 and that is made in a particular participating province(2) Section 218.1 of the Act is amended by adding the following after subsection (1.1):Tax in a participating province
(1.2) Subject to this Part, every qualifying taxpayer that is resident in a participating province shall, for each specified year of the qualifying taxpayer and for each particular participating province in which the qualifying taxpayer is resident at any time in the specified year, pay to Her Majesty in right of Canada, in addition to the tax payable under section 218.01, tax calculated at the tax rate for the particular participating province on(a) if an election under subsection 217.2(1) is in effect for the specified year, the amount determined by the formulaA + BwhereAis the total of all amounts, each of which is an amount in respect of an internal charge for the specified year that is greater than zero determined by the formulaA₁ × A₂whereA1is the internal charge, andA2is the extent (expressed as a percentage) to which the internal charge is attributable to outlays or expenses that were made or incurred to consume, use or supply the whole or part of property or of a qualifying service, in respect of which the internal charge is attributable, in carrying on, engaging in or conducting an activity of the qualifying taxpayer in the particular participating province, andBis the total of all amounts, each of which is an amount in respect of an external charge for the specified year that is greater than zero determined by the formulaB₁ × B₂whereB1is the external charge, andB2is the extent (expressed as a percentage) to which the whole or part of the outlay or expense, which corresponds to the external charge, was made or incurred to consume, use or supply the whole or part of property or of a qualifying service, in respect of which the external charge is attributable, in carrying on, engaging in or conducting an activity of the qualifying taxpayer in the particular participating prov-ince; and(b) in any other case, the total of all amounts, each of which is an amount in respect of qualifying consideration for the specified year that is greater than zero determined by the formulaC × DwhereCis the qualifying consideration, andDis the extent (expressed as a percentage) to which the whole or part of the outlay or expense, which corresponds to the qualifying consideration, was made or incurred to consume, use or supply the whole or part of property or of a qualifying service, in respect of which the qualifying consideration is attributable, in carrying on, engaging in or conducting an activity of the qualifying taxpayer in the particular participating province.Qualifying taxpayer resident in a province
(1.3) Despite section 132.1 and for the purposes of subsection (1.2), a qualifying taxpayer is deemed to be resident in a province at any time if, at that time,(a) the qualifying taxpayer has a qualifying establishment in the province; or(b) in the case of a qualifying taxpayer that is resident in Canada, the qualifying taxpayer is(i) a corporation incorporated or continued under the laws of the province and not continued elsewhere,(ii) an entity that is a partnership, an unincorporated society, a club, an association or an organization, or a branch of such an entity, in respect of which a majority of the members having management and control of the entity or branch are resident in the province, or(iii) a trust, carrying on activities as a trust in the province, that has a local office or branch in the province.(3) The portion of subsection 218.1(1.2) of the Act, as enacted by subsection (2), before paragraph (a) is replaced by the following:Tax in a participating province
(1.2) Subject to this Part, every qualifying taxpayer that is resident in a participating province shall, for each specified year of the qualifying taxpayer and for each particular participating province, pay to Her Majesty in right of Canada, in addition to the tax payable under section 218.01, tax calculated at the tax rate for the particular participating province on2000, c. 30, s. 46(3)
(4) The portion of subsection 218.1(2) of the Act before paragraph (a) is replaced by the following:Selected listed financial institutions
(2) If tax under subsection (1) or (1.2) would, in the absence of this subsection, become payable by a person when the person is a selected listed financial institution, that tax is not payable unless it is an amount of tax that(5) Subsections (1), (2) and (4) apply to any specified year of a person that ends after November 16, 2005, except that for supplies made on or before March 19, 2007, paragraph 218.1(1)(d) of the Act, as amended by subsection (1), shall be read without reference to “(c.1)”.(6) Subsection (3) applies to any specified year of a person that ends after June 2010.(7) Despite subsections (5) and (6), the amount of tax payable by a person under subsection 218.1(1.2) of the Act, as enacted by subsections (2) and (3), for the specified year of the person that begins before July 1, 2010 and ends on or after that day and for Ontario or British Columbia is equal to the amount determined by the formulaA × (B/C)whereAis the amount that, in the absence of this subsection, would be tax payable under subsection 218.1(1.2) of the Act, as enacted by subsections (2) and (3), for the specified year and for Ontario or British Columbia, as the case may be;Bis the number of days in the specified year that are after June 2010; andCis the number of days in the specified year.1997, c. 10, s. 203(1)
65. (1) Section 218.2 of the Act is replaced by the following:When tax payable
218.2 Tax under this Division (other than tax under section 218.01 or subsection 218.1(1.2)) that is calculated on an amount of consideration for a supply that becomes due at any time, or is paid at any time without having become due, becomes payable at that time.When tax payable
218.3 Tax under section 218.01 and subsection 218.1(1.2) that is determined for a specified year of a qualifying taxpayer becomes payable by the qualifying taxpayer on(a) if the specified year is a taxation year of the qualifying taxpayer for the purposes of the Income Tax Act and the qualifying taxpayer is required under Division I of that Act to file a return of income for the specified year, the filing-due date for the specified year for the purposes of that Act; and(b) in any other case, the day that is six months after the end of the specified year.(2) Subsection (1) applies to any specified year of a qualifying taxpayer that ends after November 16, 2005.1997, c. 10, s. 43(1)
66. (1) Paragraph 219(a) of the Act is replaced by the following:(a) if the person is a registrant, the person shall, on or before the day on or before which the person’s return under section 238 for the reporting period in which the tax became payable is required to be filed, pay the tax to the Receiver General and(i) if the person is not a qualifying taxpayer, report the tax in that return, or(ii) if the person is a qualifying taxpayer, file with the Minister in prescribed manner a return in respect of the tax in prescribed form containing prescribed information; and(2) Subsection (1) applies in respect of any reporting period that ends after November 16, 2005.1990, c. 45, s. 12(1); 1993, c. 27, s. 84(1) and (2)
67. (1) Section 220 of the Act is replaced by the following:Definitions
220. (1) The following definitions apply in this section.“intangible capital”
« capital incorporel »
“intangible capital” of a specified person means any of the following that is consumed or used by the specified person in the process of creating, developing or bringing into existence intangible personal property:(a) all or part of a labour activity of the specified person;(b) all or part of property (other than intangible personal property described in paragraph (a) of the definition “intangible resource”); or(c) all or part of a service.“intangible resource”
« ressource incorporelle »
“intangible resource” of a specified person means(a) all or part of intangible personal property supplied to, or created, developed or brought into existence by, the specified person that is not support capital of the specified person;(b) intangible capital of the specified person; or(c) any combination of the items referred to in paragraphs (a) and (b).“labour activity”
« activité de main-d’oeuvre »
“labour activity” of a specified person means anything done by an employee of the specified person in the course of, or in relation to, the office or employment of the employee.“support capital”
« capital d’appui »
“support capital” of a specified person means all or part of intangible personal property that is consumed or used by the specified person in the process of creating, developing or bringing into existence property (other than intangible personal property) or in supporting, assisting or furthering a labour activity of the specified person.“support resource”
« ressource d’appui »
“support resource” of a specified person means(a) all or part of property (other than intangible personal property) supplied to, or created, developed or brought into existence by, the specified person that is not intangible capital of the specified person;(b) all or part of a service supplied to the specified person that is not intangible capital of the specified person;(c) all or part of a labour activity of the specified person that is not intangible capital of the specified person;(d) support capital of the specified person; or(e) any combination of the items referred to in paragraphs (a) to (d).Specified person and specified business
(2) For the purposes of this section,(a) a person is a specified person throughout a taxation year of the person if the person(i) carries on, at any time in the taxation year, a business through a permanent establishment of the person outside Canada, and(ii) carries on, at any time in the taxation year, a business through a permanent establishment of the person in Canada; and(b) a business of a person is a specified business of the person throughout a taxation year of the person if the business is carried on, at any time in the taxation year, in Canada through a permanent establishment of the person.Internal use
(3) For the purposes of this section, internal use of a support resource, or of an intangible resource, of a specified person occurs during a taxation year of the specified person if(a) the specified person at any time in the taxation year uses outside Canada any part of the resource in relation to the carrying on of a specified business of the specified person; or(b) the specified person is permitted under the Income Tax Act, or would be so permitted if that Act applied to the specified person, to allocate for the taxation year, as an amount in respect of a specified business of the specified person,(i) any part of an outlay made, or expense incurred, by the specified person in respect of any part of the resource, or(ii) any part of an allowance, or allocation for a reserve, in respect of any part of such an outlay or expense.Dealings between permanent establishments
(4) If internal use of a support resource of a specified person occurs during a taxation year of the specified person, the following rules apply:(a) for the purposes of this Division, the specified person is deemed(i) to have rendered, during the taxation year, a service of internally using the support resource at a permanent establishment of the specified person outside Canada in the course of carrying on a specified business of the specified person, and to be the person to which the service was rendered,(ii) to be the recipient of a supply made outside Canada of the service, and(iii) to be, in the case of a non-resident specified person, resident in Canada;(b) for the purposes of this Division, the supply is deemed not to be a supply of a service that is in respect of(i) real property situated outside Canada, or(ii) tangible personal property that is situated outside Canada at the time the service is performed;(c) for the purposes of this Division, the value of the consideration for the supply is deemed to be the total of all amounts, each of which is the fair market value of a part, or of the use of a part, as the case may be, of the support resource referred to in subsection (3)(i) if the part is only referred to in paragraph (3)(a), at the time referred to in that paragraph, and(ii) otherwise, on the last day of the taxation year;(d) for the purposes of this Division, the consideration for the supply is deemed to have become due and to have been paid, on the last day of the taxation year, by the specified person; and(e) for the purposes of section 217 and of determining an input tax credit of the specified person under this Part, the specified person is deemed to have acquired the service for the same purpose as that for which the part of the support resource referred to in subsection (3) was acquired, consumed or used by the specified person.Dealings between permanent establishments
(5) If internal use of an intangible resource of a specified person occurs during a taxation year of the specified person, the following rules apply:(a) for the purposes of this Division, the specified person is deemed(i) to have made available, during the taxation year, at a permanent establishment of the specified person outside Canada intangible personal property in the course of carrying on a specified business of the specified person and to be the person to which the property was made available,(ii) to be the recipient of a supply made outside Canada of the property, and(iii) to be, in the case of a non-resident specified person, resident in Canada;(b) for the purposes of this Division, the supply is deemed not to be a supply of property that relates to real property situated outside Canada, to a service to be performed wholly outside Canada or to tangible personal property situated outside Canada;(c) for the purposes of this Division, the value of the consideration for the supply is deemed to be the total of all amounts, each of which is the fair market value of a part, or of the use of a part, as the case may be, of the intangible resource referred to in subsection (3)(i) if the part is only referred to in paragraph (3)(a), at the time referred to in that paragraph, and(ii) otherwise, on the last day of the taxation year;(d) for the purposes of this Division, the consideration for the supply is deemed to have become due and to have been paid, on the last day of the taxation year, by the specified person; and(e) for the purposes section 217 and of determining an input tax credit of the specified person under this Part, the specified person is deemed to have acquired the property for the same purpose as that for which the part of the intangible resource referred to in subsection (3) was acquired, consumed or used by the specified person.(2) The portion of paragraph 220(2)(a) of the Act before subparagraph (i), as enacted as by subsection (1), is replaced by the following:(a) a person (other than a financial institution) is a specified person throughout a taxation year of the person if the person(3) Subsection (1) is deemed to have come into force on December 17, 1990.(4) Subsection (2) applies to any taxation year of a person that ends after November 16, 2005.68. (1) Section 220.05 of the Act is amended by adding the following after subsection (3):Pension entities
(3.1) No tax is payable under subsection (1) in respect of property if a person that is a pension entity of a pension plan (as those terms are defined in subsection 172.1(1)) is the recipient of a particular supply of the property made by a participating employer (as defined in that subsection) of the pension plan and(a) the amount determined for B in the formula in paragraph 172.1(5)(c) in respect of a supply of the same property that is deemed to have been made by the participating employer under paragraph 172.1(5)(a) is greater than zero; or(b) the amount determined for B in the formula in paragraph 172.1(6)(c) in respect of every supply deemed to have been made under paragraph 172.1(6)(a) of an employer resource (as defined in subsection 172.1(1)) consumed or used for the purpose of making the particular supply is greater than zero.(2) Subsection (1) is deemed to have come into force on September 23, 2009.69. (1) Section 220.08 of the Act is amended by adding the following after subsection (3):Pension entities
(3.1) No tax is payable under subsection (1) in respect of a particular supply of property or a service made by a participating employer of a pension plan (as those terms are defined in subsection 172.1(1)) to a person that is a pension entity (as defined in that subsection) of the pension plan if(a) the amount determined for B in the formula in paragraph 172.1(5)(c) in respect of a supply of the same property or service that is deemed to have been made by the participating employer under paragraph 172.1(5)(a) is greater than zero; or(b) the amount determined for B in the formula in paragraph 172.1(6)(c) in respect of every supply deemed to have been made under paragraph 172.1(6)(a) of an employer resource (as defined in subsection 172.1(1)) consumed or used for the purpose of making the particular supply is greater than zero.(2) Subsection (1) is deemed to have come into force on September 23, 2009.1997, c. 10, s. 208(1)
70. (1) Paragraph (a) in the description of A in subsection 225.2(2) of the Act is replaced by the following:(a) all tax (other than a prescribed amount of tax) that became payable under any of subsection 165(1) and sections 212, 218 and 218.01 by the financial institution during the particular reporting period or that was paid by the financial institution during the particular reporting period without having become payable,(2) Subsection (1) applies to any taxation year of a qualifying taxpayer that ends after November 16, 2005.71. (1) The Act is amended by adding the following after section 232:Definitions
232.01 (1) In this section and in section 232.02,(a) “employer resource”, “participating employer”, “pension entity”, “pension plan” and “specified resource” have the same meanings as in section 172.l;(b) “claim period” has the meaning assigned by subsection 259(1); and(c) “eligible amount”, “non-qualifying pension entity”, “pension rebate amount”, “provincial pension rebate amount”, “qualifying employer” and “qualifying pension entity” have the same meanings as in section 26l.01.“Total tax amount”
(2) In this section, “total tax amount” of a tax adjustment note issued under subsection (3) means the total of the federal component amount and the provincial component amount of the tax adjustment note.Tax adjustment note — subsection 172.1(5)
(3) A person may, on a particular day, issue to a pension entity a note (in this section referred to as a “tax adjustment note”) in respect of all or part of a specified resource, specifying an amount determined in accordance with paragraph (4)(a) (in this section referred to as the “federal component amount” of the tax adjustment note) and an amount determined in accordance with paragraph (4)(b) (in this section referred to as the “provincial component amount” of the tax adjustment note), if(a) the person is deemed under paragraph 172.1(5)(b) to have collected tax, on or before the particular day, in respect of a taxable supply of the specified resource or part deemed to have been made by the person under paragraph 172.1(5)(a);(b) a supply of the specified resource or part is deemed to have been received by the pension entity under subparagraph 172.1(5)(d)(i) and tax in respect of that supply is deemed to have been paid under subparagraph 172.1(5)(d)(ii) by the pension entity; and(c) an amount of tax becomes payable, or is paid without having become payable, to the person (otherwise than by the operation of section 172.1) by the pension entity in respect of a taxable supply of the specified resource or part on or before the particular day.Federal and provincial component amounts
(4) For a tax adjustment note issued under subsection (3) on a particular day in respect of a specified resource or part,(a) the federal component amount shall not exceed the amount determined by the formulaA – BwhereAis the lesser of(i) the amount determined for A in the formula in paragraph 172.1(5)(c) in respect of the specified resource or part, and(ii) the total of all amounts, each of which is an amount of tax under subsection 165(1) that became payable, or was paid without having become payable, to the person (otherwise than by the operation of section 172.1) by the pension entity in respect of a taxable supply of the specified resource or part on or before the particular day, andBis the total of all amounts, each of which is the federal component amount of another tax adjustment note issued under subsection (3) on or before the particular day in respect of the specified resource or part; and(b) the provincial component amount shall not exceed the amount determined by the formulaC – DwhereCis the lesser of(i) the amount determined for B in the formula in paragraph 172.1(5)(c) in respect of the specified resource or part, and(ii) the total of all amounts, each of which is an amount of tax under subsection 165(2) that became payable, or was paid without having become payable, to the person (otherwise than by the operation of section 172.1) by the pension entity in respect of a taxable supply of the specified resource or part on or before the particular day, andDis the total of all amounts, each of which is the provincial component amount of another tax adjustment note issued under subsection (3) on or before the particular day in respect of the specified resource or part.Effect of tax adjustment note
(5) If a person issues a tax adjustment note to a pension entity under subsection (3) in respect of all or part of a specified resource, a supply of the specified resource or part is deemed to have been received by the pension entity under subparagraph 172.1(5)(d)(i) and tax (in this subsection referred to as “deemed tax”) in respect of that supply is deemed to have been paid on a particular day under subparagraph 172.1(5)(d)(ii) by the pension entity, the following rules apply:(a) the total tax amount of the tax adjustment note may be deducted in determining the net tax of the person for its reporting period that includes the day on which the tax adjustment note is issued;(b) the pension entity shall add, in determining its net tax for its reporting period that includes the day on which the tax adjustment note is issued, the amount determined by the formulaA × (B/C)whereAis the total of all input tax credits that the pension entity is entitled to claim in respect of the deemed tax,Bis(i) if the pension entity was a selected listed financial institution on the par-ticular day, the federal component amount of the tax adjustment note, and(ii) in any other case, the total tax amount of the tax adjustment note, andCis the amount of the deemed tax;(c) if any part of the amount of the deemed tax is an eligible amount of the pension entity for a particular claim period of the pension entity and the pension entity was a qualifying pension entity on the last day of the particular claim period, the pension entity shall pay to the Receiver General, on or before the last day of its claim period that immediately follows its claim period that includes the day on which the tax adjustment note is issued, the amount determined by the formulaA × B × (C/D) × [(E – F)/E]whereAis that part of the amount of the deemed tax,Bis 33%,Cis(i) if the pension entity was a selected listed financial institution on the par-ticular day, the federal component amount of the tax adjustment note, and(ii) in any other case, the total tax amount of the tax adjustment note,Dis the amount of the deemed tax,Eis the pension rebate amount of the pension entity for the particular claim period, andFis the total determined for B in the formula in subsection 261.01(2) in respect of the pension entity for the particular claim period; and(d) if any part of the amount of the deemed tax is an eligible amount of the pension entity for a claim period of the pension entity for which an election under any of subsections 261.01(5), (6) or (9) was made jointly by the pension entity and all participating employers of the pension plan that were, for the calendar year that includes the last day of the claim period, qualifying employers of the pension plan, each of those participating employers shall add, in determining its net tax for its reporting period that includes the day on which the tax adjustment note is issued, the amount determined by the formulaA × B × (C/D) × (E/F)whereAis that part of the amount of the deemed tax,Bis 33%,Cis(i) if the pension entity was a selected listed financial institution on the par-ticular day, the federal component amount of the tax adjustment note, and(ii) in any other case, the total tax amount of the tax adjustment note,Dis the amount of the deemed tax,Eis the amount of the deduction determined for the participating employer under subsection 261.01(5), paragraph 261.01(6)(b) or subsection 261.01(9), as the case may be, for the claim period, andFis(i) if the pension entity was a selected listed financial institution on the par-ticular day, the total of the pension rebate amount of the pension entity for the claim period and the provincial pension rebate amount of the pension entity for the claim period, and(ii) in any other case, the pension rebate amount of the pension entity for the claim period.Prescribed form and manner
(6) A tax adjustment note issued under subsection (3) shall be issued in prescribed form containing prescribed information and in a manner satisfactory to the Minister.Notification
(7) If a tax adjustment note is issued under subsection (3) to a pension entity of a pension plan and, as a consequence of that issuance, paragraph (5)(d) applies to a participating employer of the pension plan, the pension entity shall, in prescribed form containing prescribed information and in a manner satisfactory to the Minister, forthwith notify the participating employer of that issuance.Joint and several liability
(8) If a participating employer of a pension plan is required to add an amount to its net tax under paragraph (5)(d) as a consequence of the issuance of a tax adjustment note under subsection (3) to a pension entity of the pension plan, the participating employer and the pension entity are jointly and severally, or solidarily, liable to pay the amount to the Receiver General.Assessment
(9) The Minister may assess a person for any amount for which the person is liable under subsection (8) and, if the Minister sends a notice of assessment, sections 296 to 311 apply, with such modifications as the circumstances require.Liability where participating employer ceases to exist
(10) If a participating employer of a pension plan has ceased to exist on or before the day on which a tax adjustment note is issued under subsection (3) to a pension entity of the pension plan and the participating employer would have been required, had it not ceased to exist, to add an amount to its net tax under paragraph (5)(d) as a consequence of that issuance, the pension entity shall pay the amount to the Receiver General on or before the last day of its claim period that immediately follows its claim period that includes the day on which the tax adjustment note is issued.Requirement to maintain records
(11) Despite section 286, every person that issues a tax adjustment note under subsection (3) shall maintain, for a period of six years from the day on which the tax adjustment note was issued, evidence satisfactory to the Minister that the person was entitled to issue the tax adjustment note for the amount for which it was issued.“Total tax amount”
232.02 (1) In this section, “total tax amount” of a tax adjustment note issued under subsection (2) means the total of the federal component amount and the provincial component amount of the tax adjustment note.Tax adjustment note — subsection 172.1(6)
(2) A person may, on a particular day, issue to a pension entity a note (in this section referred to as a “tax adjustment note”) in respect of employer resources consumed or used for the purpose of making a supply (in this section referred to as the “actual pension supply”) of property or a service to the pension entity, specifying an amount determined in accordance with paragraph (3)(a) (in this section referred to as the “federal component amount” of the tax adjustment note) and an amount determined in accordance with paragraph (3)(b) (in this section referred to as the “provincial component amount” of the tax adjustment note), if(a) the person is deemed under paragraph 172.1(6)(b) to have collected tax, on or before the particular day, in respect of one or more taxable supplies, deemed to have been made by the person under paragraph 172.1(6)(a), of the employer resources;(b) a supply of each of those employer resources is deemed to have been received by the pension entity under subparagraph 172.1(6)(d)(i) and tax in respect of each of those supplies is deemed to have been paid under subparagraph 172.1(6)(d)(ii) by the pension entity; and(c) an amount of tax becomes payable, or is paid without having become payable, to the person (otherwise than by the operation of section 172.1) by the pension entity in respect of the actual pension supply on or before the particular day.Federal and provincial component amounts
(3) For a tax adjustment note issued under subsection (2) on a particular day in respect of employer resources consumed or used for the purpose of making an actual pension supply,(a) the federal component amount shall not exceed the amount determined by the formulaA – BwhereAis the lesser of(a) the total of all amounts, each of which is an amount determined for A in the formula in paragraph 172.1(6)(c) in determining an amount of tax that is in respect of one of those employer resources and that is deemed under paragraph 172.1(6)(b) to have become payable and to have been collected on or before the particular day, and(b) the total of all amounts, each of which is an amount of tax under subsection 165(1) that became payable, or was paid without having become payable, to the person (otherwise than by the operation of section 172.1) by the pension entity in respect of the actual pension supply on or before the particular day, andBis the total of all amounts, each of which is the federal component amount of another tax adjustment note issued under subsection (2) on or before the particular day in respect of employer resources consumed or used for the purpose of making the actual pension supply; and(b) the provincial component amount shall not exceed the amount determined by the formulaC – DwhereCis the lesser of(a) the total of all amounts, each of which is an amount determined for B in the formula in paragraph 172.1(6)(c) in determining an amount of tax that is in respect of one of those employer resources and that is deemed under paragraph 172.1(6)(b) to have become payable and to have been collected on or before the particular day, and(b) the total of all amounts, each of which is an amount of tax under subsection 165(2) that became payable, or was paid without having become payable, to the person (otherwise than by the operation of section 172.1) by the pension entity in respect of the actual pension supply on or before the particular day; andDis the total of all amounts, each of which is the provincial component amount of another tax adjustment note issued under subsection (2) on or before the particular day in respect of employer resources consumed or used for the purpose of making the actual pension supply.Effect of tax adjustment note
(4) If a person issues a tax adjustment note to a pension entity under subsection (2) in respect of particular employer resources consumed or used for the purpose of making an actual pension supply, a supply of each of those particular employer resources (each of which in this subsection is referred to as a “particular supply”) is deemed to have been received by the pension entity under subparagraph 172.1(6)(d)(i) and tax (in this subsection referred to as “deemed tax”) in respect of each of the particular supplies is deemed to have been paid under subparagraph 172.1(6)(d)(ii) by the pension entity, the following rules apply:(a) the total tax amount of the tax adjustment note may be deducted in determining the net tax of the person for its reporting period that includes the day on which the tax adjustment note is issued;(b) the pension entity shall add, in determining its net tax for its reporting period that includes the day on which the tax adjustment note is issued, the amount determined by the formulaA × (B/C)whereAis the total of all amounts, each of which is the total of all input tax credits that the pension entity is entitled to claim in respect of deemed tax in respect of a particular supply,Bis(i) if the pension entity was a selected listed financial institution on the par-ticular day that is the first day on which an amount of deemed tax is deemed to have been paid, the federal component amount of the tax adjustment note, and(ii) in any other case, the total tax amount of the tax adjustment note, andCis the total of all amounts, each of which is an amount of deemed tax in respect of a particular supply;(c) for each particular claim period of the pension entity for which any part of an amount of deemed tax in respect of a particular supply is an eligible amount of the pension entity and for which the pension entity was a qualifying pension entity on the last day of the particular claim period, the pension entity shall pay to the Receiver General, on or before the last day of its claim period that immediately follows its claim period that includes the day on which the tax adjustment note is issued, the amount determined by the formulaA × B × (C/D) × [(E – F)/E]whereAis the total of all amounts, each of which is the part of an amount of deemed tax in respect of a particular supply that is an eligible amount of the pension entity for the particular claim period,Bis 33%,Cis(i) if the pension entity was a selected listed financial institution on the par-ticular day referred to in paragraph (b), the federal component amount of the tax adjustment note, and(ii) in any other case, the total tax amount of the tax adjustment note,Dis the total of all amounts, each of which is an amount of deemed tax in respect of a particular supply,Eis the pension rebate amount of the pension entity for the particular claim period, andFis the total determined for B in the formula in subsection 261.01(2) in respect of the pension entity for the particular claim period; and(d) for each claim period of the pension entity for which any part of an amount of deemed tax in respect of a particular supply is an eligible amount of the pension entity and for which an election under any of subsections 261.01(5), (6) or (9) was made jointly by the pension entity and all participating employers of the pension plan that were, for the calendar year that includes the last day of the claim period, qualifying employers of the pension plan, each of those participating employers shall add, in determining its net tax for its reporting period that includes the day on which the tax adjustment note is issued, the amount determined by the formulaA × B × (C/D) × (E/F)whereAis the total of all amounts, each of which is the part of an amount of deemed tax in respect of a particular supply that is an eligible amount of the pension entity for the claim period,Bis 33%,Cis(i) if the pension entity was a selected listed financial institution on the particular day referred to in paragraph (b), the federal component amount of the tax adjustment note, and(ii) in any other case, the total tax amount of the tax adjustment note,Dis the total of all amounts, each of which is an amount of deemed tax in respect of a particular supply,Eis the amount of the deduction determined for the participating employer under subsection 261.01(5), paragraph 261.01(6)(b) or subsection 261.01(9), as the case may be, for the claim period, andFis(i) if the pension entity was a selected listed financial institution on the par-ticular day referred to in paragraph (b), the total of the pension rebate amount of the pension entity for the claim period and the provincial pension rebate amount of the pension entity for the claim period, and(ii) in any other case, the pension rebate amount of the pension entity for the claim period.Prescribed form and manner
(5) A tax adjustment note issued under subsection (2) shall be issued in prescribed form containing prescribed information and in a manner satisfactory to the Minister.Notification
(6) If a tax adjustment note is issued under subsection (2) to a pension entity of a pension plan and, as a consequence of that issuance, paragraph (4)(d) applies to a participating employer of the pension plan, the pension entity shall, in prescribed form containing prescribed information and in a manner satisfactory to the Minister, forthwith notify the participating employer of that issuance.Joint and several liability
(7) If a participating employer of a pension plan is required to add an amount to its net tax under paragraph (4)(d) as a consequence of the issuance of a tax adjustment note under subsection (2) to a pension entity of the pension plan, the participating employer and the pension entity are jointly and severally, or solidarily, liable to pay the amount to the Receiver General.Assessment
(8) The Minister may assess a person for any amount for which the person is liable under subsection (7) and, if the Minister sends a notice of assessment, sections 296 to 311 apply, with such modifications as the circumstances require.Liability where participating employer ceases to exist
(9) If a participating employer of a pension plan has ceased to exist on or before the day on which a tax adjustment note is issued under subsection (2) to a pension entity of the pension plan and the participating employer would have been required, had it not ceased to exist, to add an amount to its net tax under paragraph (4)(d) as a consequence of that issuance, the pension entity shall pay the amount to the Receiver General on or before the last day of its claim period that immediately follows its claim period that includes the day on which the tax adjustment note is issued.Requirement to maintain records
(10) Despite section 286, every person that issues a tax adjustment note under subsection (2) shall maintain, for a period of six years from the day on which the tax adjustment note was issued, evidence satisfactory to the Minister that the person was entitled to issue the tax adjustment note for the amount for which it was issued.(2) Subsection (1) is deemed to have come into force on September 23, 2009.72. (1) The Act is amended by adding the following after section 236.4:First and second variant years
236.5 (1) For the purposes of this section, a fiscal year of a network seller in respect of which an approval granted under 178(5) is in effect is(a) the first variant year of the network seller if the network seller(i) fails to meet the condition referred to in paragraph 178(2)(c) in respect of the fiscal year, and(ii) meets the condition referred to in paragraph 178(2)(c) for each fiscal year of the network seller, in respect of which an approval granted under 178(5) is in effect, preceding the fiscal year; and(b) the second variant year of the network seller if(i) the fiscal year is after the first variant year of the network seller,(ii) the network seller fails to meet the condition referred to in paragraph 178(2)(c) in respect of the fiscal year, and(iii) the network seller meets the condition referred to in paragraph 178(2)(c) for each fiscal year (other than the first variant year) of the network seller, in respect of which an approval granted under 178(5) is in effect, preceding the fiscal year.Adjustment by network seller if conditions not met
(2) Subject to subsections (3) and (4), if a network seller fails to satisfy any condition referred to in paragraphs 178(2)(a) to (c) for a fiscal year of the network seller in respect of which an approval granted under subsection 178(5) is in effect and, at any time during the fiscal year, a network commission would, if this Part were read without reference to subsection 178(7), become payable by the network seller to a sales representative of the network seller as consideration for a taxable supply (other than a zero-rated supply) made in Canada by the sales representative, the network seller shall, in determining the net tax for the first reporting period of the network seller following the fiscal year, add an amount equal to interest, at the prescribed rate, on the total amount of tax that would be payable in respect of the taxable supply if tax were payable in respect of the taxable supply, computed for the period beginning on the earliest day on which consideration for the taxable supply is paid or becomes due and ending on the day on or before which the network seller is required to file a return for the reporting period that includes that earliest day.No adjustment for first variant year
(3) In determining the net tax for the first reporting period of a network seller following the first variant year of the network seller, the network seller is not required to add an amount in accordance with subsection (2) if(a) the network seller satisfies the conditions referred to in paragraphs 178(2)(a) and (b) for the first variant year and for each fiscal year, in respect of which an approval granted under subsection 178(5) is in effect, preceding the first variant year; and(b) the network seller would meet the condition referred to in paragraph 178(2)(c) for the first variant year if the reference in that paragraph to “all or substantially all” were read as a reference to “at least 80%”.No adjustment for second variant year
(4) In determining the net tax for the first reporting period of the network seller following the second variant year of the network seller, the network seller is not required to add an amount in accordance with subsection (2) if(a) the network seller satisfies the conditions referred to in paragraphs 178(2)(a) and (b) for the second variant year and for each fiscal year, in respect of which an approval granted under subsection 178(5) is in effect, preceding the second variant year;(b) the network seller would meet the condition referred to in paragraph 178(2)(c) for each of the first variant year and the second variant year if the reference in that paragraph to “all or substantially all” were read as a reference to “at least 80%”; and(c) within 180 days after the beginning of the second variant year, the network seller requests in writing that the Minister revoke the approval.Adjustment by network seller due to notification failure
(5) If, at any time after an approval granted under subsection 178(5) in respect of a network seller and each of its sales representatives ceases to have effect as a consequence of a revocation under subsection 178(11) or (12), a network commission would, if this Part were read without reference to subsection 178(7), become payable as consideration for a taxable supply (other than a zero-rated supply) made in Canada by a sales representative of the network seller that has not been notified, as required under paragraph 178(13)(b), of the revocation and an amount is not charged or collected as, or on account of, tax in respect of the taxable supply, the network seller shall, in determining the net tax for the particular reporting period of the network seller that includes the earliest day on which consideration for the taxable supply is paid or becomes due, add an amount equal to interest, at the prescribed rate, on the total amount of tax that would be payable in respect of the taxable supply if tax were payable in respect of the taxable supply, computed for the period beginning on that earliest day and ending on the day on or before which the network seller is required to file a return for the particular reporting period.(2) Subsection (1) applies in respect of any fiscal year of a person that begins on or after January 1, 2010, except that, if the person makes an application in accordance with paragraph 59(2)(a) in respect of a qualifying period (as defined in paragraph 59(2)(c)), for the purposes of applying subsections 236.5(1) to (4) of the Act, as enacted by subsection (1), each reference in those subsections to “fiscal year” is to be read, in respect of a fiscal year of the person that begins in 2010, as a reference to “qualifying period”.1996, c. 21, s. 66(1)
73. (1) Paragraph 238(1)(a) of the Act is replaced by the following:(a) where the registrant’s reporting period is or would, in the absence of subsection 251(1), be the fiscal year,(i) if the registrant is a listed financial institution described in any of subparagraphs 149(1)(a)(i) to (x), within six months after the end of the year,(ii) if subparagraph (i) does not apply, the registrant is an individual, the fiscal year is a calendar year and, for the purposes of the Income Tax Act, the individual carried on a business in the year and the filing-due date of the individual for the year is June 15 of the following year, on or before that day, and(iii) in any other case, within three months after the end of the year; and1997, c. 10, s. 217(1)
(2) The portion of subsection 238(2.1) of the English version of the Act before paragraph (a) is replaced by the following:Filing by certain selected listed financial institutions
(2.1) Despite paragraph (1)(b) and subsection (2), if a selected listed financial institution’s reporting period is a fiscal month or fiscal quarter, the financial institution shall1997, c. 10, s. 217(1)
(3) Paragraph 238(2.1)(b) of the Act is replaced by the following:(b) file a final return for the period with the Minister within six months after the end of the fiscal year in which the period ends.(4) Subsections (1) and (3) apply in respect of reporting periods in any fiscal year that begins after September 23, 2009.74. (1) Section 242 of the Act is amended by adding the following after subsection (2.2):Request for cancellation
(2.3) If, at any time when an approval granted under subsection 178(5) in respect of a network seller (as defined in subsection 178(1)) and each of its sales representatives (as defined in that subsection) is in effect, a sales representative of the network seller would be a small supplier if the approval had been in effect at all times before that time and the sales representative files with the Minister in prescribed manner a request, in prescribed form containing prescribed information, to have the registration of the sales representative cancelled, the Minister shall cancel the registration of the sales representative.(2) Subsection (1) is deemed to have come into force on January 1, 2010.2000, c. 30, s. 77(1)
75. (1) The definition “multi-employer plan” in subsection 261.01(1) of the Act is repealed.(2) Subsection 261.01(1) of the Act is amended by adding the following in alphabetical order:“active member”
« participant actif »
“active member” has the meaning assigned by subsection 8500(1) of the Income Tax Regulations.“eligible amount”
« montant admissible »
“eligible amount” of a pension entity for a claim period of the pension entity means an amount of tax, other than a recoverable amount in respect of the claim period, that(a) became payable by the pension entity during the claim period, or was paid by the pension entity during the claim period without having become payable, in respect of a supply, importation or bringing into a partic-ipating province of property or a service that the pension entity acquired, imported or brought into the participating province, as the case may be, for consumption, use or supply in respect of a pension plan, other than an amount of tax that(i) is deemed to have been paid by the pension entity under this Part (other than section 191),(ii) became payable, or was paid without having become payable, by the pension entity at a time when it was entitled to claim a rebate under section 259,(iii) was payable under subsection 165(1), or is deemed under section 191 to have been paid, by the pension entity in respect of a taxable supply to the pension entity of a residential complex, an addition to a residential complex or land if, in respect of that supply, the pension entity was entitled to claim a rebate under section 256.2 or would be so entitled after paying the tax payable in respect of that supply, or(iv) if the pension entity is a selected listed financial institution throughout the claim period, was payable under any of subsection 165(2), sections 212.1 and 218.1 and Division IV.1; or(b) is deemed to have been paid by the pension entity under section 172.1 during the claim period.“non-qualifying pension entity”
« entité de gestion non admissible »
“non-qualifying pension entity” means a pension entity that is not a qualifying pension entity.“participating employer”
« employeur participant »
“participating employer” has the meaning assigned by subsection 172.1(1).“pension contribution”
« cotisation »
“pension contribution” means a contribution by a person to a pension plan that may be deducted by the person under paragraph 20(1)(q) of the Income Tax Act in computing its income.“pension entity”
« entité de gestion »
“pension entity” has the meaning assigned by subsection 172.1(1).“pension plan”
« régime de pension »
“pension plan” has the meaning assigned by subsection 172.1(1).“pension rebate amount”
« montant de remboursement de pension »
“pension rebate amount” of a pension entity for a claim period of the pension entity means the amount determined by the formulaA × BwhereAis 33%; andBis the total of all amounts each of which is an eligible amount of the pension entity for the claim period.“provincial pension rebate amount”
« montant de remboursement de pension provincial »
“provincial pension rebate amount” of a pension entity for a claim period of the pension entity in a fiscal year that ends in a taxation year of the pension entity means the amount equal to(a) if the pension entity is a selected listed financial institution throughout the claim period, the total of all amounts, each of which is determined for a participating province by the formulaA × B × C/DwhereAis the pension rebate amount of the pension entity for the claim period,Bis the pension entity’s percentage for the participating province for the taxation year for the purposes of C in the formula in subsection 225.2(2),Cis the tax rate for the participating province, andDis the rate set out in subsection 165(1); and(b) in any other case, zero.“qualifying employer”
« employeur admissible »
“qualifying employer” of a pension plan for a calendar year means a participating employer of the pension plan that is a registrant and that(a) if pension contributions were made to the pension plan in the immediately preceding calendar year, made pension contributions to the pension plan in that year; and(b) in any other case, was the employer of one or more active members of the pension plan in the immediately preceding calendar year.“qualifying pension entity”
« entité de gestion admissible »
“qualifying pension entity” means a pension entity of a pension plan other than a pension plan in respect of which(a) listed financial institutions made 10% or more of the total pension contributions to the pension plan in the last preceding calendar year in which pension contributions were made to the pension plan; or(b) it can reasonably be expected that listed financial institutions will make 10% or more of the total pension contributions to the pension plan in the next calendar year in which pension contributions will be required to be made to the pension plan.“recoverable amount”
« montant recouvrable »
“recoverable amount” in respect of a claim period of a person means an amount of tax(a) that is included in determining an input tax credit of the person for the claim period;(b) for which it can reasonably be regarded that the person has obtained or is entitled to obtain a rebate, refund or remission under any other section of this Act or under any other Act of Parliament; or(c) that can reasonably be regarded as having been included in an amount adjusted, refunded or credited to or in favour of the person for which a credit note referred to in subsection 232(3) has been received by the person or a debit note referred to in that subsection has been issued by the person.“tax recovery rate”
« taux de recouvrement de taxe »
“tax recovery rate” of a person for a fiscal year of the person means the lesser of(a) 100%; and(b) the amount (expressed as a percentage) determined by the formula(A + B) / CwhereAis the total of all amounts, each of which is(i) if the person is a selected listed financial institution at any time in the fiscal year, an input tax credit of the person, in respect of an amount of tax under any of subsection 165(1) and sections 212, 218 and 218.01, for a reporting period of the person included in the fiscal year, and(ii) in any other case, an input tax credit of the person for a reporting period of the person included in the fiscal year,Bis the total of all amounts, each of which is(i) if the person is a selected listed financial institution at any time in the fiscal year, a rebate to which the person is entitled under section 259, in respect of an amount of tax under any of subsection 165(1) and sections 212, 218 and 218.01, for a claim period of the person included in the fiscal year, and(ii) in any other case, a rebate to which the person is entitled under section 259 for a claim period of the person included in the fiscal year, andCis the total of all amounts, each of which is(i) if the person is a selected listed financial institution at any time in the fiscal year, an amount of tax under any of subsection 165(1) and sections 212, 218 and 218.01 that became payable, or was paid without having become payable, by the person during the fiscal year, and(ii) in any other case, an amount of tax that became payable, or was paid without having become payable, by the person during the fiscal year.2000, c. 30, s. 77(1); 2001, c. 15, s. 17(1)
(3) Subsections 261.01(2) to (5) of the Act are replaced by the following:Rebate for qualifying pension entities
(2) If a pension entity is a qualifying pension entity on the last day of a claim period of the pension entity, the Minister shall pay a rebate to the pension entity for the claim period equal to the amount determined by the formulaA – BwhereAis the pension rebate amount of the pension entity for the claim period; andBis the total of all amounts, each of which is an amount(a) determined by the formulaC × DwhereCis an amount determined for A in the formula in subsection (5) for a qualifying employer as a consequence of an election made under that subsection for the claim period, andDis the percentage specified for the qualifying employer in the election, or(b) determined under paragraph (6)(a) in respect of a qualifying employer as a consequence of an election made under subsection (6) for the claim period.Application for rebate
(3) A rebate under subsection (2) shall not be paid for a claim period of a pension entity, unless the pension entity files an application for the rebate within two years after the day that is(a) if the pension entity is a registrant, the day on or before which the pension entity is required to file a return under Division V for the claim period; and(b) in any other case, the last day of the claim period.Limitation
(4) A pension entity shall not make more than one application for a rebate under subsection (2) for any claim period of the pension entity.Election to share rebate — engaged exclusively in commercial activities
(5) If a pension entity of a pension plan is a qualifying pension entity on the last day of a claim period of the pension entity, the pension entity makes an election for the claim period jointly with all persons that are, for the calendar year that includes the last day of the claim period, qualifying employers of the pension plan and each of those qualifying employers is engaged exclusively in commercial activities throughout the claim period, each of those qualifying employers may deduct in determining its net tax for the reporting period that includes the day on which the election is filed with the Minister an amount determined by the formula(A + B) × CwhereAis the pension rebate amount of the pension entity for the claim period;Bis the provincial pension rebate amount of the pension entity for the claim period; andCis the percentage specified for the qualifying employer in the election.Election to share rebate — not engaged exclusively in commercial activities
(6) If a pension entity of a pension plan is a qualifying pension entity on the last day of a claim period of the pension entity, the pension entity makes an election for the claim period jointly with all persons that are, for the calendar year that includes the last day of the claim period, qualifying employers of the pension plan and any of those qualifying employers is not engaged exclusively in commercial activities throughout the claim period, the following rules apply:(a) an amount (in this subsection referred to as a “shared portion”) shall be determined for the purposes of this section in respect of each of those qualifying employers by the formulaA × B × CwhereAis the pension rebate amount of the pension entity for the claim period,Bis the percentage specified for the qualifying employer in the election, andCis(i) in the case where pension contributions were made to the pension plan in the calendar year that immediately precedes the calendar year that includes the last day of the claim period (in this paragraph referred to as the “preceding calendar year”), the amount determined by the formulaD/EwhereDis the total of all amounts, each of which is a pension contribution made by the qualifying employer to the pension plan in the preceding calendar year, andEis the total of all amounts, each of which is a pension contribution made to the pension plan in the preceding calendar year,(ii) in the case where subparagraph (i) does not apply and one or more qualifying employers of the pension plan was the employer of one or more active members of the pension plan in the preceding calendar year, the amount determined by the formulaF/GwhereFis the total number of employees of the qualifying employer in the preceding calendar year who were active members of the pension plan in that year, andGis the sum of the total number of employees of each of those qualifying employers in the preceding calendar year who were active members of the pension plan in that year, and(iii) in any other case, zero; and(b) each of those qualifying employers may deduct in determining its net tax for the reporting period that includes the day on which the election is filed with the Minister an amount determined by the formula(A + B) × CwhereAis the shared portion in respect of the qualifying employer as determined under paragraph (a),Bis the amount determined by the formulaD × E × FwhereDis the provincial pension rebate amount of the pension entity for the claim period,Eis the percentage specified for the qualifying employer in the election, andFis the amount determined for C in the formula in paragraph (a), andCis the tax recovery rate of the qualifying employer for the fiscal year of the qualifying employer that ended on or before the last day of the claim period.Engaged exclusively in commercial activities
(7) For the purposes of subsections (5) and (6), a qualifying employer of a pension plan is engaged exclusively in commercial activities throughout a claim period of a pension entity of the pension plan if(a) in the case of a qualifying employer that is a financial institution at any time in the claim period, all of the activities of the qualifying employer for the claim period are commercial activities; and(b) in any other case, all or substantially all of the activities of the qualifying employer for the claim period are commercial activities.Form and manner of filing
(8) An election made under subsection (5) or (6) by a pension entity of a pension plan and the qualifying employers of the pension plan shall(a) be made in prescribed form containing prescribed information;(b) be filed by the pension entity with the Minister in prescribed manner at the same time the application for the rebate under subsection (2) for the claim period is filed by the pension entity;(c) in the case of an election under subsection (5), indicate the percentage specified for each qualifying employer, the total of which for all qualifying employers shall not exceed 100%; and(d) in the case of an election under subsection (6), indicate for each qualifying employer the percentage specified for the qualifying employer, which shall not exceed 100%.Non-qualifying pension entities
(9) If a pension entity of a pension plan is a non-qualifying pension entity on the last day of a claim period of the pension entity and the pension entity makes an election for the claim period jointly with all persons that are, for the calendar year that includes the last day of the claim period, qualifying employers of the pension plan, each of those qualifying employers may deduct in determining its net tax for the reporting period that includes the day on which the election is filed with the Minister the amount determined by the formula(A + B) × C × DwhereAis the pension rebate amount of the pension entity for the claim period;Bis the provincial pension rebate amount of the pension entity for the claim period;Cis(a) in the case where pension contributions were made to the pension plan in the calendar year (in this subsection referred to as the “preceding calendar year”) that immediately precedes the calendar year that includes the last day of the claim period, the amount determined by the formulaE/FwhereEis the total of all amounts, each of which is a pension contribution made by the qualifying employer to the pension plan in the preceding calendar year, andFis the total of all amounts, each of which is a pension contribution made to the pension plan in the preceding calendar year,(b) in the case where subparagraph (a) does not apply and one or more qualifying employers of the pension plan was the employer of one or more active members of the pension plan in the preceding calendar year, the amount determined by the formulaG/HwhereGis the total number of employees of the qualifying employer in the preceding calendar year who were active members of the pension plan in that year, andHis the sum of the total number of employees of each of those qualifying employers in the preceding calendar year who were active members of the pension plan in that year, and(c) in any other case, zero; andDis the tax recovery rate of the qualifying employer for the fiscal year of the qualifying employer that ended on or before the last day of the claim period.Form and manner of filing
(10) An election made under subsection (9) for a claim period of a pension entity shall(a) be made in prescribed form containing prescribed information; and(b) be filed by the pension entity with the Minister in prescribed manner within two years after the day that is(i) if the pension entity is a registrant, the day on or before which the pension entity is required to file a return under Division V for the claim period, and(ii) in any other case, the last day of the claim period.Limitation
(11) Not more than one election under subsection (9) shall be filed for a claim period of a pension entity.Joint and several liability
(12) If, in determining the net tax for a reporting period of a qualifying employer of a pension plan, the qualifying employer deducts an amount under subsection (5), paragraph (6)(b) or subsection (9) and either the qualifying employer or the pension entity of the pension plan knows or ought to know that the qualifying employer is not entitled to the amount or that the amount exceeds the amount to which the qualifying employer is entitled, the qualifying employer and the pension entity are jointly and severally, or solidarily, liable to pay the amount or excess to the Receiver General.(4) Subsections (1) to (3) apply in respect of any claim period of a pension entity beginning on or after September 23, 2009, except that for the purposes of determining a provincial pension rebate amount of a pension entity for a claim period of the pension entity that begins before July 1, 2010 and ends on or after that day, the formula in paragraph (a) of the definition “provincial pension rebate amount” in subsection 261.01(1) of the Act and the descriptions in that formula, as enacted by subsection (2), shall be read as follows:A × B × C/D x (E – F)/EwhereAis the pension rebate amount of the pension entity for the claim period,Bis the pension entity’s percentage for the participating province for the taxation year for the purposes of C in the formula in subsection 225.2(2),Cis the tax rate for the participating province,Dis the rate set out in subsection 165(1),Eis the number of days in the claim period, andFis(i) if the participating province is Ontario or British Columbia, the number of days in the claim period that are before July 1, 2010, and(ii) in any other case, zero; and76. (1) The Act is amended by adding the following after section 273.1:Subdivision b.3Information Return for Financial InstitutionsDefinitions
273.2 (1) The following definitions apply in this section and section 284.1.“actual amount”
« montant réel »
“actual amount” means any amount that is required to be reported in an information return that a person is required to file under subsection (3) for a fiscal year of the person and that is(a) a tax amount for the fiscal year or a previous fiscal year of the person; or(b) an amount calculated using only tax amounts for the fiscal year or a previous fiscal year of the person, unless all of those tax amounts are required to be reported in the information return.“tax amount”
« montant de taxe »
“tax amount” for a fiscal year of a person means an amount that(a) is tax paid or payable (other than tax paid or payable under Division II), or is tax that is deemed under this Part to have been paid or become payable, by the person at any time during the fiscal year;(b) became collectible or was collected, or is deemed under this Part to have become collectible or to have been collected, by the person as or on account of tax under Division II in a reporting period of the person in the fiscal year;(c) is an input tax credit for a reporting period of the person in the fiscal year;(d) is an amount that is required to be added or that may be deducted in determining net tax for a reporting period of the person in the fiscal year; or(e) is required under this Part to be used in calculating or determining any amount described in paragraph (b) or (d), other than(i) an amount that is consideration for a supply,(ii) an amount that is the value of property or a service, or(iii) a percentage.Reporting institution
(2) For the purposes of this section and section 284.1, a person, other than a prescribed person or a person of a prescribed class, is a reporting institution throughout a fiscal year of the person if(a) the person is a financial institution at any time in the fiscal year;(b) the person is a registrant at any time in the fiscal year; and(c) the total of all amounts each of which is an amount included in computing, for the purposes of the Income Tax Act, the person’s income, or, if the person is an individual, the person’s income from a business, for the last taxation year of the person that ends in the fiscal year, exceeds the amount determined by the formula$1,000,000 × A/365whereAis the number of days in the taxation year.Information return for reporting institution
(3) A reporting institution shall file an information return with the Minister for a fiscal year of the reporting institution in prescribed form containing prescribed information on or before the day that is six months after the end of the fiscal year.Estimates
(4) Every reporting institution that is required to report, in an information return filed under subsection (3), an amount (other than an actual amount) that is not reasonably ascertainable at the time on or before which the information return is required to be filed shall provide a reasonable estimate of the amount in the information return.Ministerial exemption
(5) The Minister may exempt any reporting institution or class of reporting institutions from the requirement, under subsection (3), to provide any prescribed information or may allow any reporting institution or class of reporting institutions to provide a reasonable estimate of any actual amount that is required to be reported in an information return under that subsection.(2) Subsection (1) applies in respect of fiscal years of a person that begin after 2007.1990, c. 45, s. 12(1)
77. The portion of subsection 281(2) of the Act before paragraph (a) is replaced by the following:Effect of extension
(2) If the Minister extends the time within which a return of a person is to be filed or information is to be provided by a person,78. (1) The Act is amended by adding the following after section 284.01:Failure to report actual amounts
284.1 (1) In addition to any other penalty under this Part, every reporting institution that fails to report an actual amount (other than an actual amount for which the reporting institution is allowed to provide a reasonable estimate pursuant to subsection 273.2(5)) when and as required in an information return required to be filed under subsection 273.2(3), or that misstates such an actual amount in the information return, and that does not exercise due diligence in attempting to report the actual amount is liable to a penalty, for each such failure or misstatement, equal to the lesser of $1,000 and 1% of the absolute value of the difference between the actual amount and(a) if the reporting institution failed to report the actual amount when and as required, zero; or(b) if the reporting institution misstated the actual amount, the amount reported by the reporting institution in the information return.Failure to provide reasonable estimates
(2) In addition to any other penalty under this Part, every reporting institution that fails to provide a reasonable estimate for an amount that is not an actual amount, or for an actual amount for which the reporting institution is allowed to provide a reasonable estimate pursuant to subsection 273.2(5), when and as required in an information return required to be filed under subsection 273.2(3) for a fiscal year and that does not exercise due diligence in attempting to report such a reasonable estimate is liable to a penalty, for each such failure, equal to the lesser of $1,000 and 1% of the total of(a) all amounts, each of which is an amount that became collectible by the reporting institution, or that was collected by the reporting institution, as or on account of tax under Division II in a reporting period in the fiscal year; and(b) all amounts, each of which is an amount that the reporting institution claimed as an input tax credit in a return under Division V filed by the reporting institution for a reporting period in the fiscal year.Waiving or cancelling penalties
(3) The Minister may waive or cancel all or any portion of a penalty payable under this section.(2) Subsections 284.1(1) and (2) of the Act, as enacted by subsection (1), apply in respect of any amount required to be reported in an information return required under the Act to be filed on or before a particular day that is after June 29, 2010, except that if the particular day is on or before the day on which this Act is assented to, those subsections only apply if the amount is not reported in an information return filed on or before the day that is six months after the day on which this Act is assented to.1997, c. 10, s. 79(2)
79. (1) Paragraph 298(1)(d) of the Act is replaced by the following:(d) in the case of an assessment of tax payable by the person under Division IV,(i) if the tax is payable under section 218.01 or subsection 218.1(1.2), more than seven years after the later of the day on or before which the person was required to file the return in which that tax was required to be reported and the day the return was filed, and(ii) in any other case, more than four years after the later of the day on or before which the person was required to file the return in which that tax was required to be reported and the day the return was filed;(2) Subsection (1) applies in respect of tax that becomes payable after November 16, 2005.80. (1) Section 301 of the Act is amended by adding the following after subsection 301(1.2):Input tax allocation
(1.21) If a financial institution to which subsection (1.2) does not apply objects to an assessment and the objection relates in any manner to the application of section 141.02, the notice of objection shall(a) reasonably describe each issue to be decided in respect of that section;(b) specify in respect of each of those issues the relief sought, expressed as the change in any amount that is relevant for the purposes of the assessment; and(c) provide the facts and reasons relied on by the financial institution in respect of each of those issues.1997, c. 10, s. 82(2)
(2) Subsection 301(1.3) of the Act is replaced by the following:Late compliance
(1.3) Despite subsection (1.2) or (1.21), if a notice of objection filed by a person to which one of those subsections applies does not include the information required by paragraph (1.2)(b) or (c), or (1.21)(b) or (c), as the case may be, in respect of an issue to be decided that is described in the notice, the Minister may in writing request the person to provide the information, and those paragraphs shall be deemed to be complied with in respect of the issue if, within 60 days after the request is made, the person submits the information in writing to the Minister.1997, c. 10, s. 82(2)
(3) The portion of subsection 301(1.4) of the Act before paragraph (b) is replaced by the following:Limitation on objections
(1.4) Despite subsection (1.1), if a person to which subsection (1.2) or (1.21) applies has filed a notice of objection to an assessment (in this subsection referred to as the “earlier assessment”) and the Minister makes a partic-ular assessment under subsection (3) pursuant to the notice of objection, except where the earlier assessment was made under subsection 274(8) or in accordance with an order of a court vacating, varying or restoring an assessment or referring an assessment back to the Minister for reconsideration and reassessment, the person may object to the particular assessment in respect of an issue(a) only if the person complied with subsection (1.2) or (1.21) in the notice with respect to that issue; and1997, c. 10, s. 83(1)
81. The portion of subsection 306.1(1) of the Act before paragraph (b) is replaced by the following:Limitation on appeals to the Tax Court
306.1 (1) Despite sections 302 and 306, if a person to which subsection 301(1.2) or (1.21) applies has filed a notice of objection to an assessment, the person may appeal to the Tax Court to have the assessment vacated, or a reassessment made, only with respect to(a) an issue in respect of which the person has complied with subsection 301(1.2) or (1.21) in the notice, or2009, c. 32, s. 42
82. Subsection 326(3) of the Act is replaced by the following:Saving
(3) A person that is convicted under this section of failing to comply with a provision of this Part or a regulation made under this Part is not liable to pay a penalty imposed under any of sections 280.1, 280.11 and 283 to 284.1 or under a regulation made under this Part for the same failure, unless a notice of assessment for the penalty was issued before the information or complaint giving rise to the conviction was laid or made.83. (1) Section 1 of Part II of Schedule V to the Act is amended by adding the following in alphabetical order:“cosmetic service supply”
« fourniture de services esthétiques »
“cosmetic service supply” means a supply of property or a service that is made for cosmetic purposes and not for medical or reconstructive purposes;(2) Subsection (1) applies in respect of(a) a supply made after March 4, 2010; and(b) a supply made on or before that day if(i) all of the consideration for the supply becomes due after March 4, 2010, or is paid after that day without having become due, or(ii) any consideration for the supply became due, or was paid, on or before that day, unless the supplier did not, on or before that day, charge, collect or remit any amount as or on account of tax in respect of the supply under Part IX of the Act.84. (1) Part II of Schedule V to the Act is amended by adding the following after section 1:1.1 For the purposes of this Part, other than section 9, a cosmetic service supply and a supply, in respect of a cosmetic service supply, that is not made for medical or reconstructive purposes are deemed not to be included in this Part.(2) Subsection (1) applies in respect of(a) a supply made after March 4, 2010; and(b) a supply made on or before that day if(i) all of the consideration for the supply becomes due after March 4, 2010, or is paid after that day without having become due, or(ii) any consideration for the supply became due, or was paid, on or before that day, unless the supplier did not, on or before that day, charge, collect or remit any amount as or on account of tax in respect of the supply under Part IX of the Act.2000, c. 30, s. 114(1)
85. (1) Section 2 of Part II of Schedule V to the Act is replaced by the following:2. A supply of an institutional health care service made by the operator of a health care facility if the institutional health care service is rendered to a patient or resident of the facility.(2) Subsection (1) applies in respect of(a) a supply made after March 4, 2010; and(b) a supply made on or before that day if(i) all of the consideration for the supply becomes due after March 4, 2010, or is paid after that day without having become due, or(ii) any consideration for the supply became due, or was paid, on or before that day, unless the supplier did not, on or before that day, charge, collect or remit any amount as or on account of tax in respect of the supply under Part IX of the Act.2008, c. 28, s. 80(1)
86. (1) Section 5 of Part II of Schedule V to the Act is replaced by the following:5. A supply of a consultative, diagnostic, treatment or other health care service that is rendered by a medical practitioner to an individual.(2) Subsection (1) applies in respect of(a) a supply made after March 4, 2010; and(b) a supply made on or before that day if(i) all of the consideration for the supply becomes due after March 4, 2010, or is paid after that day without having become due, or(ii) any consideration for the supply became due, or was paid, on or before that day, unless the supplier did not, on or before that day, charge, collect or remit any amount as or on account of tax in respect of the supply under Part IX of the Act.87. (1) Section 2 of Part VI of Schedule V to the Act is amended by striking out “or” at the end of paragraph (n), by adding “or” at the end of paragraph (o) and by adding the following after paragraph (o):(p) property or a service(i) the supply of which(A) is a cosmetic service supply (as defined in section 1 of Part II of this Schedule), or(B) is in respect of a cosmetic service supply referred to in clause (A) and is not made for medical or reconstructive purposes, and(ii) the supply of which would be included in Part II of this Schedule or Part II of Schedule VI if Part II of this Schedule were read without reference to section 1.1 or Part II of Schedule VI were read without reference to section 1.2, as the case may be.(2) Subsection (1) applies in respect of(a) a supply made after March 4, 2010; and(b) a supply made on or before that day if(i) all of the consideration for the supply becomes due after March 4, 2010, or is paid after that day without having become due, or(ii) any consideration for the supply became due, or was paid, on or before that day, unless the supplier did not, on or before that day, charge, collect or remit any amount as or on account of tax in respect of the supply under Part IX of the Act.88. (1) Part II of Schedule VI to the Act is amended by adding the following after section 1.1:1.2. For the purposes of this Part, a cosmetic service supply (as defined in section 1 of Part II of Schedule V) and a supply, in respect of a cosmetic service supply, that is not made for medical or reconstructive purposes are deemed not to be included in this Part.(2) Subsection (1) applies in respect of(a) a supply made after March 4, 2010; and(b) a supply made on or before that day if(i) all of the consideration for the supply becomes due after March 4, 2010, or is paid after that day without having become due, or(ii) any consideration for the supply became due, or was paid, on or before that day, unless the supplier did not, on or before that day, charge, collect or remit any amount as or on account of tax in respect of the supply under Part IX of the Act.2008, c. 28, s. 92(1)
89. (1) Section 34 of Part II of Schedule VI to the Act is replaced by the following:34. A supply of a service (other than a service the supply of which is included in any provision of Part II of Schedule V except section 9 of that Part) of installing, maintaining, restoring, repairing or modifying a property the supply of which is included in any of sections 2 to 32 and 37 to 41 of this Part, or any part for such a property if the part is supplied in conjunction with the service.(2) Subsection (1) applies in respect of(a) a supply made after March 4, 2010; and(b) a supply made on or before that day if(i) all of the consideration for the supply becomes due after March 4, 2010, or is paid after that day without having become due, or(ii) any consideration for the supply became due, or was paid, on or before that day, unless the supplier did not, on or before that day, charge, collect or remit any amount as or on account of tax in respect of the supply under Part IX of the Act.SOR/91-23; SOR/2002-277, s. 2
Health Care Services (GST/HST) RegulationsSOR/94-368, s. 4(F)
90. (1) The portion of section 2 of the Health Care Services (GST/HST) Regulations before paragraph (a) is replaced by the following:2. For the purposes of section 10 of Part II of Schedule V to the Excise Tax Act, the following services are prescribed:(2) Subsection (1) applies in respect of(a) a supply made after March 4, 2010; and(b) a supply made on or before that day if(i) all of the consideration for the supply becomes due after March 4, 2010, or is paid after that day without having become due, or(ii) any consideration for the supply became due, or was paid, on or before that day, unless the supplier did not, on or before that day, charge, collect or remit any amount as or on account of tax in respect of the supply under Part IX of the Act.Input Tax Credit Allocation Methods (GST/HST) RegulationsMaking of RegulationsMaking
91. The Input Tax Credit Allocation Methods (GST/HST) Regulations are made as follows:INPUT TAX CREDIT ALLOCATION METHODS (GST/HST) REGULATIONSInterpretation
1. The definitions in this section apply in these Regulations.“Act”
« Loi »
“Act” means the Excise Tax Act.“bank”
« banque »
“bank” in respect of a fiscal year does not include a person that is at any time in the fiscal year an insurer.“insurer”
« assureur »
“insurer” in respect of a fiscal year means a person that is an insurer (as defined in subsection 123(1) of the Act) and that carries on at any time in the fiscal year an insurance business as the principal business of the person in Canada.“securities dealer”
« courtier en valeurs mobilières »
“securities dealer” in respect of a fiscal year means a person that(a) carries on at any time in the fiscal year a business as a trader or dealer in, or as a broker or salesperson of, securities as the principal business of the person in Canada;(b) is registered under the laws of Canada or a province to carry on in Canada at any time in the fiscal year a business as a trader or dealer in, or as a broker or salesperson of, securities; and(c) is not a bank or an insurer at any time in the fiscal year.Prescribed classes
2. The following classes of financial institutions are prescribed for the purposes of the definition “qualifying institution” in subsection 141.02(1) of the Act and for the purposes of subsections 141.02(3), (8), (9), (24) and (30) of the Act:(a) banks;(b) insurers; and(c) securities dealers.Prescribed amounts
3. The following amounts are prescribed for the purposes of the definition “qualifying institution” in subsection 141.02(1) of the Act and for the purposes of subsection 141.02(24) of the Act:(a) in the case of banks, $500,000;(b) in the case of insurers, $500,000; and(c) in the case of securities dealers, $500,000.Prescribed percentages
4. The following percentages are prescribed for the purposes of the definition “qualifying institution” in subsection 141.02(1) of the Act and for the purposes of subsections 141.02(8), (9) and (30) of the Act:(a) in the case of banks, 12%;(b) in the case of insurers, 10%; and(c) in the case of securities dealers, 15%.Coming into ForceApril 1, 2007
92. The Input Tax Credit Allocation Methods (GST/HST) Regulations, as made by section 91, are deemed to have come into force on April 1, 2007.SOR/2006-229
Interest Rates (Excise Act, 2001) Regulations93. (1) Paragraph 2(2)(b) of the Interest Rates (Excise Act, 2001) Regulations is replaced by the following:(b) if the person is a corporation, 0%, and in any other case, 2%.(2) Subsection (1) comes into force, or is deemed to have come into force, on July 1, 2010.SOR/2006-230
Interest Rates (Excise Tax Act) Regulations94. (1) Paragraph 2(b) of the Interest Rates (Excise Tax Act) Regulations is replaced by the following:(b) in the case of interest to be paid or applied on an amount payable by the Minister to a person (other than a corporation), the sum of the basic rate in respect of the particular quarter and 2%;(b.1) in the case of interest to be paid or applied on an amount payable by the Minister to a corporation, the basic rate in respect of the particular quarter; and(2) Subsection (1) comes into force, or is deemed to have come into force, on July 1, 2010.Coordinating Amendment2009, c. 32
95. (1) In this section, “other Act” means An Act to amend the Excise Tax Act, chapter 32 of the Statutes of Canada, 2009.(2) If this Act receives royal assent on a day that is before July 1, 2010, then on that day, subparagraphs 218.1(1)(b)(ii) and (iii) of the Excise Tax Act, as enacted by section 14 of the other Act, are replaced by the following:(ii) is the recipient of a supply, included in any of paragraphs (b.1) to (b.3) of the definition “imported taxable supply” in section 217, of property that is delivered or made available to the person in a particular participating province and is either resident in that province or is a registrant, or(iii) is the recipient of a supply that is included in paragraph (c.1), (d) or (e) of the definition “imported taxable supply” in section 217 and that is made in a particular participating province(3) If this Act receives royal assent on July 1, 2010, then(a) this Act is deemed to have receive royal assent at a particular time that is immediately before the time on which section 14 of the other Act comes into force; and(b) at the particular time referred to in  paragraph (a), subparagraphs 218.1(1)(b)(ii) and (iii) of the Excise Tax Act, as enacted by section 14 of the other Act, are replaced by the following:(ii) is the recipient of a supply, included in any of paragraphs (b.1) to (b.3) of the definition “imported taxable supply” in section 217, of property that is delivered or made available to the person in a particular participating province and is either resident in that province or is a registrant, or(iii) is the recipient of a supply that is included in paragraph (c.1), (d) or (e) of the definition “imported taxable supply” in section 217 and that is made in a particular participating province(4) If this Act receives royal assent after July 1, 2010, then(a) subsection 64(1) of this Act is deemed never to have come into force and is repealed;(b) subsection 64(5) of this Act shall be read as follows:(5) Subsections (2) and (4) apply to any specified year of a person that ends after November 16, 2005.(c) for a specified year of a person that ends after November 16, 2005, subsection 218.1(1) of the Excise Tax Act shall, before July 1, 2010, be read as follows:Tax in participating province
218.1 (1) Subject to this Part,(a) every person that is a resident in a particular participating province and is the recipient of an imported taxable supply that is a supply of intangible personal property or a service that is acquired by the person for consumption, use or supply primarily in participating provinces,(b) every registrant that is the recipient of a supply, included in paragraph (b) of the definition “imported taxable supply” in section 217, of property the physical possession of which is transferred to the registrant in a particular participating province,(c) every person that is the recipient of a supply, included in any of paragraphs (b.1) to (b.3) of the definition “imported taxable supply” in section 217, of property that is delivered or made available to the person in a particular participating province and who is either resident in that province or is a registrant, and(d) every person that is the recipient of a supply that is included in paragraph (c.1), (d) or (e) of the definition “imported taxable supply” in section 217 and that is made in a particular participating provinceshall pay to Her Majesty in right of Canada, each time an amount of consideration for the supply becomes due or is paid without having become due, in addition to the tax imposed by section 218, tax equal to the amount determined by the formulaA × B × CwhereAis the tax rate for the particular participating province,Bis the value of that consideration that is paid or becomes due at that time, andCis(a) in the case of an imported taxable supply of tangible personal property, 100%, and(b) in any other case, the extent (expressed as a percentage) to which the person acquired the property or service for consumption, use or supply in the province.(d) for supplies made on or before March 19, 2007, paragraph 218.1(1)(d) of the Excise Tax Act, as it reads by the operation of paragraph (c), shall be read without reference to “(c.1)”;(e) subparagraphs 218.1(1)(b)(ii) and (iii) of the Excise Tax Act, as enacted by subsection 14(1) of the other Act, are replaced by the following:(ii) is the recipient of a supply, included in any of paragraphs (b.1) to (b.3) of the definition “imported taxable supply” in section 217, of property that is delivered or made available to the person in a particular participating province and is either resident in that province or is a registrant, or(iii) is the recipient of a supply that is included in paragraph (c.1), (d) or (e) of the definition “imported taxable supply” in section 217 and that is made in a particular participating province(f) the replacement of subparagraphs 218.1(1)(b)(ii) and (iii) of the Excise Tax Act by the operation of paragraph (e) is deemed to have come into force on July 1, 2010.PART 3AMENDMENTS IN RESPECT OF THE AIR TRAVELLERS SECURITY CHARGE2002, c. 9, s. 5
Air Travellers Security Charge Act2007, c. 35, s. 196(1)
96. (1) The portion of paragraph 12(1)(a) of the Air Travellers Security Charge Act before subparagraph (i) is replaced by the following:(a) $7.12 for each chargeable emplanement included in the service, to a maximum of $14.25, if2007, c. 35, s. 196(2)
(2) The portion of paragraph 12(1)(b) of the Act before subparagraph (i) is replaced by the following:(b) $7.48 for each chargeable emplanement included in the service, to a maximum of $14.96, if2005, c. 30, s. 20(3)
(3) The portion of paragraph 12(1)(c) of the Act before subparagraph (i) is replaced by the following:(c) $12.10 for each chargeable emplanement included in the service, to a maximum of $24.21, if2007, c. 35, s. 196(3)
(4) The portion of paragraph 12(1)(d) of the Act before subparagraph (i) is replaced by the following:(d) $12.71 for each chargeable emplanement included in the service, to a maximum of $25.42, if2005, c. 30, s. 20(5)
(5) Paragraph 12(1)(e) of the Act is replaced by the following:(e) $25.91, if the service includes transportation to a destination outside the continental zone.2005, c. 30, s. 20(6)
(6) The portion of paragraph 12(2)(a) of the Act before subparagraph (i) is replaced by the following:(a) $12.10 for each chargeable emplanement by an individual on an aircraft used to transport the individual to a destination outside Canada but within the continental zone, to a maximum of $24.21, if2007, c. 35, s. 196(4)
(7) The portion of paragraph 12(2)(b) of the Act before subparagraph (i) is replaced by the following:(b) $12.71 for each chargeable emplanement by an individual on an aircraft used to transport the individual to a destination outside Canada but within the continental zone, to a maximum of $25.42, if2005, c. 30, s. 20(8)
(8) Paragraph 12(2)(c) of the Act is replaced by the following:(c) $25.91, if the service includes transportation to a destination outside the continental zone.(9) Subsections (1) to (8) apply in respect of an air transportation service that includes a chargeable emplanement on or after April 1, 2010 unless,(a) if any consideration is paid or payable in respect of the service, all of the consideration is paid before April 1, 2010; or(b) if no consideration is paid or payable in respect of the service, a ticket is issued before April 1, 2010.SOR/2007-267
Interest Rates (Air Travellers Security Charge Act) Regulations97. (1) Section 3 of the Interest Rates (Air Travellers Security Charge Act) Regulations is amended by striking out “and” at the end of paragraph (a) and by replacing paragraph (b) with the following:(b) in the case of interest to be paid or applied on an amount payable by the Minister to a person other than a corporation, the sum of the basic rate in respect of the particular quarter and 2%; and(c) in the case of interest to be paid or applied on an amount payable by the Minister to a corporation, the basic rate in respect of the particular quarter.(2) Subsection (1) comes into force, or is deemed to have come into force, on July 1, 2010.PART 42006, c. 13
SOFTWOOD LUMBER PRODUCTS EXPORT CHARGE ACT, 2006Amendments to the Act98. Paragraph 4(2)(b) of the Softwood Lumber Products Export Charge Act, 2006 is replaced by the following:(b) if the person is a corporation, 0 %, and in any other case, 2 %.99. Subsection 12(1) of the Act is replaced by the following:Export from a region
12. (1) If a softwood lumber product is exported from a region in a particular month, the amount of the charge in respect of that export is the amount calculated by applying the rate applicable for the month under subsection (3) or (4) or section 12.1 to the export price of the product as determined under section 13.100. The Act is amended by adding the following after section 12:Higher rate
12.1 Despite subsections 12(3) and (4), the rate of charge applicable in respect of an export of a softwood lumber product on or after the day on which this section comes into force from Ontario, Quebec, Manitoba or Saskatchewan is equal to the sum of the applicable rate of charge under subsection 12(3) or (4) and 10%.101. Section 14 of the Act is amended by adding the following after subsection (1):Surge mechanism if section 12.1 applies
(1.1) Despite subsection (1), if the rate of charge provided for by section 12.1 applies in respect of an export of a softwood lumber product from a region during a month and the conditions referred to in paragraphs (1)(a) and (b) are met, the amount of the charge applicable in respect of the export is the amount determined by the formulaA + (B/2)whereAis the amount of the charge calculated under subsection 12(1); andBis the amount of the charge that would have been calculated under subsection 12(1) if section 12.1 had not applied in respect of that export.102. Section 40 of the Act is amended by adding the following after subsection (3):Refund calculated without regard to section 12.1
(3.1) The amount of a refund under this section is to be determined using the amount of a charge that is calculated without regard to section 12.1.Coming into ForceOrder in council
103. (1) This Part, other than section 98, comes into force or is deemed to have come into force on a day to be fixed by order of the Governor in Council, which day may not be earlier than April 15, 2009.July 1, 2010
(2) Section 98 comes into force, or is deemed to have come into force, on July 1, 2010.PART 5CUSTOMS TARIFFAmendments to the Act104. Tariff item Nos. 1513.19.00, 5516.11.00, 5516.12.90, 5909.00.00 and 6001.22.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff are repealed.105. Tariff item No. 2511.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4.5% (A)” with a reference to “Free (F)”.106. Tariff item No. 2514.00.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.107. Tariff item No. 2515.20.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.108. Tariff item No. 2516.12.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.109. Tariff item No. 2516.20.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.110. Tariff item No. 2516.90.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.111. Tariff item No. 2517.30.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.112. Tariff item No. 2518.20.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.113. Tariff item No. 2530.90.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.114. Tariff item No. 2705.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.115. Tariff item No. 2707.40.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (A)” with a reference to “Free (F)”.116. Tariff item No. 2707.99.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (A)” with a reference to “Free (F)”.117. Tariff item No. 2710.11.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (A)” with a reference to “Free (F)”.118. Tariff item No. 2710.19.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (A)” with a reference to “Free (F)”.119. Tariff item No. 2710.91.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (A)” with a reference to “Free (F)”.120. Tariff item No. 2710.91.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.121. Tariff item No. 2710.99.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (A)” with a reference to “Free (F)”.122. Tariff item No. 2710.99.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.123. Tariff item No. 2711.11.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12.5% (A)” with a reference to “Free (F)”.124. Tariff item No. 2712.90.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.125. Tariff item No. 2713.20.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4.5% (A)” with a reference to “Free (F)”.126. Tariff item No. 2714.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.127. Tariff item No. 2715.00.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.128. Tariff item No. 2804.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.129. Tariff item No. 2804.21.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.130. Tariff item No. 2804.29.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.131. Tariff item No. 2804.30.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.132. Tariff item No. 2804.40.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.133. Tariff item No. 2804.69.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.134. Tariff item No. 2805.12.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.135. Tariff item No. 2805.19.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.136. Tariff item No. 2805.30.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.137. Tariff item No. 2811.19.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.138. Tariff item No. 2811.21.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.139. Tariff item No. 2811.29.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.140. Tariff item No. 2811.29.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.141. Tariff item No. 2812.10.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.142. Tariff item No. 2812.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.143. Tariff item No. 2817.00.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5.5% (E)” with a reference to “Free (F)”.144. Tariff item No. 2819.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.145. Tariff item No. 2821.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.146. Tariff item No. 2821.20.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.147. Tariff item No. 2823.00.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5.5% (A)” with a reference to “Free (F)”.148. Tariff item No. 2824.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2% (A)” with a reference to “Free (F)”.149. Tariff item No. 2824.90.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.150. Tariff item No. 2824.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4.5% (A)” with a reference to “Free (F)”.151. Tariff item No. 2825.70.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.152. Tariff item No. 2825.90.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4% (A)” with a reference to “Free (F)”.153. Tariff item No. 2826.19.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.154. Tariff item No. 2826.90.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.155. Tariff item No. 2826.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.156. Tariff item No. 2827.10.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.157. Tariff item No. 2827.20.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.158. Tariff item No. 2827.35.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.159. Tariff item No. 2827.39.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4% (A)” with a reference to “Free (F)”.160. Tariff item No. 2827.39.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.161. Tariff item No. 2827.39.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.162. Tariff item No. 2827.41.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.163. Tariff item No. 2827.49.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.164. Tariff item No. 2827.60.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.165. Tariff item No. 2827.60.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.166. Tariff item No. 2829.19.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.167. Tariff item No. 2829.90.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.168. Tariff item No. 2830.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.169. Tariff item No. 2833.21.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.170. Tariff item No. 2833.24.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.171. Tariff item No. 2833.25.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5.5% (A)” with a reference to “Free (F)”.172. Tariff item No. 2833.40.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.173. Tariff item No. 2834.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5.5% (A)” with a reference to “Free (F)”.174. Tariff item No. 2834.29.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.175. Tariff item No. 2835.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.176. Tariff item No. 2835.22.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.177. Tariff item No. 2835.22.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (E)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”;(c) in the column “Preferential Tariff / Final Rate”, the reference to “3% (E)” after the abbreviation “AUT” with a reference to “Free (F)”; and(d) in the column “Preferential Tariff / Final Rate”, the reference to “3% (E)” after the abbreviation “NZT” with a reference to “Free (F)”.178. Tariff item No. 2835.24.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “0.5% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “0.5% (A)” after the abbreviation “NZT” with a reference to “Free (F)”.179. Tariff item No. 2835.26.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (E)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”;(c) in the column “Preferential Tariff / Final Rate”, the reference to “3% (E)” after the abbreviation “AUT” with a reference to “Free (F)”; and(d) in the column “Preferential Tariff / Final Rate”, the reference to “3% (E)” after the abbreviation “NZT” with a reference to “Free (F)”.180. Tariff item No. 2835.29.21 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”;(c) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and(d) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “NZT” with a reference to “Free (F)”.181. Tariff item No. 2835.29.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “NZT” with a reference to “Free (F)”.182. Tariff item No. 2835.29.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”;(c) in the column “Preferential Tariff / Final Rate”, the reference to “1.5% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and(d) in the column “Preferential Tariff / Final Rate”, the reference to “1.5% (A)” after the abbreviation “NZT” with a reference to “Free (F)”.183. Tariff item No. 2835.31.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”;(c) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and(d) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “NZT” with a reference to “Free (F)”.184. Tariff item No. 2835.39.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”;(c) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and(d) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “NZT” with a reference to “Free (F)”.185. Tariff item No. 2836.20.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.186. Tariff item No. 2836.91.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.187. Tariff item No. 2836.92.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4% (A)” with a reference to “Free (F)”.188. Tariff item No. 2836.99.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.189. Tariff item No. 2839.19.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5.5% (E)” with a reference to “Free (F)”.190. Tariff item No. 2839.90.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.191. Tariff item No. 2841.50.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.192. Tariff item No. 2841.50.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.193. Tariff item No. 2841.61.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.194. Tariff item No. 2841.69.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.195. Tariff item No. 2841.70.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.196. Tariff item No. 2841.80.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.197. Tariff item No. 2841.90.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.198. Tariff item No. 2841.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.199. Tariff item No. 2842.10.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.200. Tariff item No. 2842.90.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.201. Tariff item No. 2842.90.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.202. Tariff item No. 2843.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.203. Tariff item No. 2843.21.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.204. Tariff item No. 2843.29.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.205. Tariff item No. 2843.30.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.206. Tariff item No. 2843.30.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.207. Tariff item No. 2843.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.208. Tariff item No. 2846.10.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.209. Tariff item No. 2846.90.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2% (A)” with a reference to “Free (F)”.210. Tariff item No. 2847.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5.5% (A)” with a reference to “Free (F)”.211. Tariff item No. 2850.00.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.212. Tariff item No. 2852.00.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.213. Tariff item No. 2852.00.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.214. Tariff item No. 2852.00.40 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4% (A)” with a reference to “Free (F)”.215. Tariff item No. 2852.00.50 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.216. Tariff item No. 2852.00.60 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.217. Tariff item No. 2852.00.70 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.218. Tariff item No. 2852.00.80 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.219. Tariff item No. 2852.00.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5.5% (A)” with a reference to “Free (F)”.220. Tariff item No. 2853.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.221. Tariff item No. 2903.15.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.222. Tariff item No. 2903.21.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.223. Tariff item No. 2903.39.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.224. Tariff item No. 2903.41.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.225. Tariff item No. 2903.42.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.226. Tariff item No. 2903.43.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.227. Tariff item No. 2903.44.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.228. Tariff item No. 2903.45.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.229. Tariff item No. 2903.46.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.230. Tariff item No. 2903.47.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.231. Tariff item No. 2903.49.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.232. Tariff item No. 2903.61.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.233. Tariff item No. 2903.69.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.234. Tariff item No. 2904.10.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.235. Tariff item No. 2904.10.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.236. Tariff item No. 2904.20.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.237. Tariff item No. 2904.90.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.238. Tariff item No. 2905.11.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.239. Tariff item No. 2905.12.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.240. Tariff item No. 2905.16.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.241. Tariff item No. 2905.17.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.242. Tariff item No. 2905.19.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.243. Tariff item No. 2905.19.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.244. Tariff item No. 2905.22.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.245. Tariff item No. 2905.31.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.246. Tariff item No. 2905.32.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.247. Tariff item No. 2905.39.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.248. Tariff item No. 2905.42.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.249. Tariff item No. 2905.43.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5.5% (A)” with a reference to “Free (F)”.250. Tariff item No. 2905.45.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (B)” with a reference to “Free (F)”.251. Tariff item No. 2905.49.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.252. Tariff item No. 2905.49.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.253. Tariff item No. 2905.51.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.254. Tariff item No. 2905.59.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.255. Tariff item No. 2906.12.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.256. Tariff item No. 2906.13.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2% (A)” with a reference to “Free (F)”.257. Tariff item No. 2906.19.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.258. Tariff item No. 2906.21.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5.5% (A)” with a reference to “Free (F)”.259. Tariff item No. 2906.29.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.260. Tariff item No. 2907.12.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.261. Tariff item No. 2907.13.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.262. Tariff item No. 2907.15.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5.5% (A)” with a reference to “Free (F)”.263. Tariff item No. 2907.19.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.264. Tariff item No. 2907.19.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.265. Tariff item No. 2907.21.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.266. Tariff item No. 2907.22.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.267. Tariff item No. 2907.29.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.268. Tariff item No. 2907.29.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.269. Tariff item No. 2908.11.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.270. Tariff item No. 2908.19.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.271. Tariff item No. 2908.91.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.272. Tariff item No. 2908.99.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.273. Tariff item No. 2908.99.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.274. Tariff item No. 2909.30.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.275. Tariff item No. 2909.41.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.276. Tariff item No. 2909.43.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.277. Tariff item No. 2909.44.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.278. Tariff item No. 2909.49.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.279. Tariff item No. 2909.49.92 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.280. Tariff item No. 2909.49.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.281. Tariff item No. 2909.50.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.282. Tariff item No. 2909.60.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.283. Tariff item No. 2909.60.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.284. Tariff item No. 2910.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.285. Tariff item No. 2910.20.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.286. Tariff item No. 2910.40.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.287. Tariff item No. 2910.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.288. Tariff item No. 2911.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.289. Tariff item No. 2912.19.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.290. Tariff item No. 2912.19.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.291. Tariff item No. 2912.29.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.292. Tariff item No. 2912.30.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.293. Tariff item No. 2912.50.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.294. Tariff item No. 2913.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5.5% (E)” with a reference to “Free (F)”.295. Tariff item No. 2914.11.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.296. Tariff item No. 2914.19.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.297. Tariff item No. 2914.22.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.298. Tariff item No. 2914.23.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.299. Tariff item No. 2914.31.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.300. Tariff item No. 2914.39.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.301. Tariff item No. 2914.40.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.302. Tariff item No. 2914.50.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.303. Tariff item No. 2914.61.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5.5% (A)” with a reference to “Free (F)”.304. Tariff item No. 2914.69.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.305. Tariff item No. 2914.70.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.306. Tariff item No. 2915.13.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.307. Tariff item No. 2915.24.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.308. Tariff item No. 2915.29.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.309. Tariff item No. 2915.32.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.310. Tariff item No. 2915.33.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.311. Tariff item No. 2915.36.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.312. Tariff item No. 2915.39.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.313. Tariff item No. 2915.50.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.314. Tariff item No. 2915.50.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.315. Tariff item No. 2915.70.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.316. Tariff item No. 2915.70.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.317. Tariff item No. 2915.90.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.318. Tariff item No. 2915.90.92 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4% (A)” with a reference to “Free (F)”.319. Tariff item No. 2915.90.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.320. Tariff item No. 2916.12.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.321. Tariff item No. 2916.12.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.322. Tariff item No. 2916.15.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.323. Tariff item No. 2916.19.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4% (A)” with a reference to “Free (F)”.324. Tariff item No. 2916.20.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.325. Tariff item No. 2916.20.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.326. Tariff item No. 2916.31.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.327. Tariff item No. 2916.32.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.328. Tariff item No. 2916.34.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.329. Tariff item No. 2916.35.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.330. Tariff item No. 2917.11.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.331. Tariff item No. 2917.11.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.332. Tariff item No. 2917.12.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.333. Tariff item No. 2917.12.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.334. Tariff item No. 2917.13.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.335. Tariff item No. 2917.13.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.336. Tariff item No. 2917.14.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.337. Tariff item No. 2917.19.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.338. Tariff item No. 2917.19.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.339. Tariff item No. 2917.20.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.340. Tariff item No. 2917.32.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.341. Tariff item No. 2917.33.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.342. Tariff item No. 2917.34.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.343. Tariff item No. 2917.34.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.344. Tariff item No. 2917.39.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.345. Tariff item No. 2918.18.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.346. Tariff item No. 2918.19.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.347. Tariff item No. 2918.19.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.348. Tariff item No. 2918.23.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (E)” with a reference to “Free (F)”.349. Tariff item No. 2918.29.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (E)” with a reference to “Free (F)”.350. Tariff item No. 2918.91.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.351. Tariff item No. 2918.99.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.352. Tariff item No. 2919.90.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.353. Tariff item No. 2919.90.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.354. Tariff item No. 2920.11.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.355. Tariff item No. 2920.19.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.356. Tariff item No. 2920.90.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.357. Tariff item No. 2920.90.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.358. Tariff item No. 2921.11.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.359. Tariff item No. 2921.19.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.360. Tariff item No. 2921.19.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.361. Tariff item No. 2921.19.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.362. Tariff item No. 2921.22.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.363. Tariff item No. 2921.29.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.364. Tariff item No. 2921.30.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.365. Tariff item No. 2921.42.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.366. Tariff item No. 2921.43.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.367. Tariff item No. 2921.44.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.368. Tariff item No. 2921.45.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.369. Tariff item No. 2921.45.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (E)” with a reference to “Free (F)”.370. Tariff item No. 2921.46.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (F)” with a reference to “Free (F)”.371. Tariff item No. 2921.49.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (F)” with a reference to “Free (F)”.372. Tariff item No. 2921.51.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.373. Tariff item No. 2921.59.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (E)” with a reference to “Free (F)”.374. Tariff item No. 2922.11.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.375. Tariff item No. 2922.12.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.376. Tariff item No. 2922.13.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.377. Tariff item No. 2922.14.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.378. Tariff item No. 2922.19.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.379. Tariff item No. 2922.19.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.380. Tariff item No. 2922.21.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.381. Tariff item No. 2922.29.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.382. Tariff item No. 2922.29.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.383. Tariff item No. 2922.31.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.384. Tariff item No. 2922.39.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.385. Tariff item No. 2922.41.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.386. Tariff item No. 2922.44.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.387. Tariff item No. 2922.49.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.388. Tariff item No. 2922.50.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.389. Tariff item No. 2923.10.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.390. Tariff item No. 2923.20.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.391. Tariff item No. 2923.90.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.392. Tariff item No. 2923.90.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.393. Tariff item No. 2924.11.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4% (A)” with a reference to “Free (F)”.394. Tariff item No. 2924.12.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4% (A)” with a reference to “Free (F)”.395. Tariff item No. 2924.19.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4% (A)” with a reference to “Free (F)”.396. Tariff item No. 2924.19.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4% (A)” with a reference to “Free (F)”.397. Tariff item No. 2924.21.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (E)” with a reference to “Free (F)”.398. Tariff item No. 2924.23.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (F)” with a reference to “Free (F)”.399. Tariff item No. 2924.23.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (F)” with a reference to “Free (F)”.400. Tariff item No. 2924.24.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (F)” with a reference to “Free (F)”.401. Tariff item No. 2924.29.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.402. Tariff item No. 2924.29.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (E)” with a reference to “Free (F)”.403. Tariff item No. 2925.11.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.404. Tariff item No. 2925.12.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.405. Tariff item No. 2925.19.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.406. Tariff item No. 2925.21.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.407. Tariff item No. 2925.29.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.408. Tariff item No. 2926.30.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.409. Tariff item No. 2926.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.410. Tariff item No. 2929.90.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.411. Tariff item No. 2929.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (F)” with a reference to “Free (F)”.412. Tariff item No. 2930.20.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.413. Tariff item No. 2930.20.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.414. Tariff item No. 2930.30.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.415. Tariff item No. 2930.30.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.416. Tariff item No. 2930.50.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5.5% (A)” with a reference to “Free (F)”.417. Tariff item No. 2930.90.21 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.418. Tariff item No. 2930.90.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.419. Tariff item No. 2930.90.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5.5% (A)” with a reference to “Free (F)”.420. Tariff item No. 2931.00.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.421. Tariff item No. 2931.00.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.422. Tariff item No. 2932.19.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.423. Tariff item No. 2932.29.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4.5% (A)” with a reference to “Free (F)”.424. Tariff item No. 2932.91.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.425. Tariff item No. 2932.92.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.426. Tariff item No. 2932.93.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.427. Tariff item No. 2932.94.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.428. Tariff item No. 2932.95.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.429. Tariff item No. 2932.99.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.430. Tariff item No. 2933.19.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (E)” with a reference to “Free (F)”.431. Tariff item No. 2933.29.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.432. Tariff item No. 2933.32.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.433. Tariff item No. 2933.33.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.434. Tariff item No. 2933.39.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.435. Tariff item No. 2933.41.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.436. Tariff item No. 2933.49.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.437. Tariff item No. 2933.49.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.438. Tariff item No. 2933.55.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.439. Tariff item No. 2933.59.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.440. Tariff item No. 2933.59.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.441. Tariff item No. 2933.69.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.442. Tariff item No. 2933.69.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.443. Tariff item No. 2933.71.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.444. Tariff item No. 2933.72.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.445. Tariff item No. 2933.79.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.446. Tariff item No. 2933.91.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.447. Tariff item No. 2933.99.22 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.448. Tariff item No. 2933.99.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.449. Tariff item No. 2934.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.450. Tariff item No. 2934.20.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.451. Tariff item No. 2934.30.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (E)” with a reference to “Free (F)”.452. Tariff item No. 2934.91.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.453. Tariff item No. 2934.99.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.454. Tariff item No. 2934.99.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.455. Tariff item No. 2935.00.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.456. Tariff item No. 2935.00.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.457. Tariff item No. 2937.19.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.458. Tariff item No. 2937.29.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.459. Tariff item No. 2937.39.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.460. Tariff item No. 2937.50.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.461. Tariff item No. 2937.50.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.462. Tariff item No. 2937.50.39 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.463. Tariff item No. 2937.90.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.464. Tariff item No. 2938.90.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.465. Tariff item No. 2940.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5.5% (A)” with a reference to “Free (F)”.466. Tariff item No. 2942.00.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.467. Tariff item No. 3202.10.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.468. Tariff item No. 3203.00.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.469. Tariff item No. 3204.17.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.470. Tariff item No. 3204.17.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.471. Tariff item No. 3205.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.472. Tariff item No. 3206.19.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.473. Tariff item No. 3206.20.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “6% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.474. Tariff item No. 3206.42.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2% (A)” with a reference to “Free (F)”.475. Tariff item No. 3206.49.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.476. Tariff item No. 3206.49.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.477. Tariff item No. 3206.49.89 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.478. Tariff item No. 3206.49.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.479. Tariff item No. 3207.10.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.480. Tariff item No. 3207.20.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.481. Tariff item No. 3207.30.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.482. Tariff item No. 3207.40.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.483. Tariff item No. 3212.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.484. Tariff item No. 3212.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.485. Tariff item No. 3215.11.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.486. Tariff item No. 3215.19.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.487. Tariff item No. 3215.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.488. Tariff item No. 3801.30.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.489. Tariff item No. 3801.90.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.490. Tariff item No. 3806.30.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.491. Tariff item No. 3807.00.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.492. Tariff item No. 3809.91.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”;(c) in the column “Preferential Tariff / Final Rate”, the reference to “3.5% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and(d) in the column “Preferential Tariff / Final Rate”, the reference to “3.5% (A)” after the abbreviation “NZT” with a reference to “Free (F)”.493. Tariff item No. 3809.91.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.494. Tariff item No. 3809.92.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”;(c) in the column “Preferential Tariff / Final Rate”, the reference to “4% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and(d) in the column “Preferential Tariff / Final Rate”, the reference to “4% (A)” after the abbreviation “NZT” with a reference to “Free (F)”.495. Tariff item No. 3809.92.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.496. Tariff item No. 3809.93.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.497. Tariff item No. 3810.10.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.498. Tariff item No. 3810.90.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.499. Tariff item No. 3811.11.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.500. Tariff item No. 3811.19.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.501. Tariff item No. 3811.21.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”;(c) in the column “Preferential Tariff / Final Rate”, the reference to “4% (E)” after the abbreviation “AUT” with a reference to “Free (F)”; and(d) in the column “Preferential Tariff / Final Rate”, the reference to “4% (E)” after the abbreviation “NZT” with a reference to “Free (F)”.502. Tariff item No. 3811.29.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”;(c) in the column “Preferential Tariff / Final Rate”, the reference to “4% (E)” after the abbreviation “AUT” with a reference to “Free (F)”; and(d) in the column “Preferential Tariff / Final Rate”, the reference to “4% (E)” after the abbreviation “NZT” with a reference to “Free (F)”.503. Tariff item No. 3811.90.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”;(c) in the column “Preferential Tariff / Final Rate”, the reference to “4% (E)” after the abbreviation “AUT” with a reference to “Free (F)”; and(d) in the column “Preferential Tariff / Final Rate”, the reference to “4% (E)” after the abbreviation “NZT” with a reference to “Free (F)”.504. Tariff item No. 3812.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.505. Tariff item No. 3812.20.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.506. Tariff item No. 3812.30.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.507. Tariff item No. 3813.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.508. Tariff item No. 3814.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.509. Tariff item No. 3815.19.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.510. Tariff item No. 3815.90.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.511. Tariff item No. 3816.00.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.512. Tariff item No. 3817.00.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.513. Tariff item No. 3821.00.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.514. Tariff item No. 3823.11.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (B)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “5.5% (B)” after the abbreviation “AUT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “5.5% (B)” after the abbreviation “NZT” with a reference to “Free (F)”.515. Tariff item No. 3823.12.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (B)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “5.5% (B)” after the abbreviation “AUT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “5.5% (B)” after the abbreviation “NZT” with a reference to “Free (F)”.516. Tariff item No. 3823.19.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (B)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “5.5% (B)” after the abbreviation “AUT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “5.5% (B)” after the abbreviation “NZT” with a reference to “Free (F)”.517. Tariff item No. 3823.70.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (B)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “5.5% (B)” after the abbreviation “AUT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “5.5% (B)” after the abbreviation “NZT” with a reference to “Free (F)”.518. Tariff item No. 3824.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.519. Tariff item No. 3824.30.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.520. Tariff item No. 3824.40.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.521. Tariff item No. 3824.50.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.522. Tariff item No. 3824.60.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.523. Tariff item No. 3824.71.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.524. Tariff item No. 3824.72.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.525. Tariff item No. 3824.73.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.526. Tariff item No. 3824.74.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.527. Tariff item No. 3824.75.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.528. Tariff item No. 3824.76.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.529. Tariff item No. 3824.77.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.530. Tariff item No. 3824.78.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.531. Tariff item No. 3824.79.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.532. Tariff item No. 3824.81.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.533. Tariff item No. 3824.82.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.534. Tariff item No. 3824.83.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.535. Tariff item No. 3824.90.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (E)” with a reference to “Free (F)”.536. Tariff item No. 3824.90.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.537. Tariff item No. 3824.90.49 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.538. Tariff item No. 3824.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.539. Tariff item No. 3901.10.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.540. Tariff item No. 3901.20.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.541. Tariff item No. 3901.30.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.542. Tariff item No. 3901.90.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.543. Tariff item No. 3902.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.544. Tariff item No. 3902.30.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.545. Tariff item No. 3902.90.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.546. Tariff item No. 3903.11.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.547. Tariff item No. 3903.19.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.548. Tariff item No. 3903.19.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.549. Tariff item No. 3903.20.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.550. Tariff item No. 3903.20.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.551. Tariff item No. 3903.30.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.552. Tariff item No. 3903.30.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.553. Tariff item No. 3903.90.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.554. Tariff item No. 3904.10.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.555. Tariff item No. 3904.21.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.556. Tariff item No. 3904.22.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.557. Tariff item No. 3904.30.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.558. Tariff item No. 3904.40.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.559. Tariff item No. 3904.50.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.560. Tariff item No. 3904.90.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.561. Tariff item No. 3905.12.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.562. Tariff item No. 3905.19.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.563. Tariff item No. 3905.21.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.564. Tariff item No. 3905.29.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.565. Tariff item No. 3905.91.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.566. Tariff item No. 3905.99.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.567. Tariff item No. 3906.10.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.568. Tariff item No. 3906.90.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.569. Tariff item No. 3907.20.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.570. Tariff item No. 3907.30.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.571. Tariff item No. 3907.40.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.572. Tariff item No. 3907.50.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.573. Tariff item No. 3907.60.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “6.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.574. Tariff item No. 3907.70.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.575. Tariff item No. 3907.91.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.576. Tariff item No. 3907.99.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.577. Tariff item No. 3908.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.578. Tariff item No. 3908.90.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.579. Tariff item No. 3909.10.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.580. Tariff item No. 3909.20.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.581. Tariff item No. 3909.30.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.582. Tariff item No. 3909.40.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.583. Tariff item No. 3909.50.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.584. Tariff item No. 3910.00.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.585. Tariff item No. 3911.10.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.586. Tariff item No. 3911.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.587. Tariff item No. 3912.11.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.588. Tariff item No. 3912.12.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.589. Tariff item No. 3912.20.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.590. Tariff item No. 3912.39.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.591. Tariff item No. 3912.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.592. Tariff item No. 3913.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.593. Tariff item No. 3913.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.594. Tariff item No. 3914.00.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.595. Tariff item No. 3916.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.596. Tariff item No. 3916.20.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.597. Tariff item No. 3916.90.11 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.598. Tariff item No. 3916.90.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.599. Tariff item No. 3917.10.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.600. Tariff item No. 3917.21.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.601. Tariff item No. 3917.22.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.602. Tariff item No. 3917.23.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.603. Tariff item No. 3917.29.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.604. Tariff item No. 3917.31.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.605. Tariff item No. 3917.40.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.606. Tariff item No. 3919.10.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.607. Tariff item No. 3919.90.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.608. Tariff item No. 3919.90.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.609. Tariff item No. 3920.10.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.610. Tariff item No. 3920.10.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.611. Tariff item No. 3920.20.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (E)” with a reference to “Free (F)”.612. Tariff item No. 3920.20.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.613. Tariff item No. 3920.30.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.614. Tariff item No. 3920.43.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.615. Tariff item No. 3920.49.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.616. Tariff item No. 3920.51.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.617. Tariff item No. 3920.59.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.618. Tariff item No. 3920.61.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.619. Tariff item No. 3920.62.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.620. Tariff item No. 3920.63.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.621. Tariff item No. 3920.71.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.622. Tariff item No. 3920.73.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.623. Tariff item No. 3920.79.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.624. Tariff item No. 3920.79.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.625. Tariff item No. 3920.92.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.626. Tariff item No. 3920.93.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.627. Tariff item No. 3920.94.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.628. Tariff item No. 3920.99.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.629. Tariff item No. 3921.11.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.630. Tariff item No. 3921.12.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.631. Tariff item No. 3921.12.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.632. Tariff item No. 3921.13.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.633. Tariff item No. 3921.13.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.634. Tariff item No. 3921.14.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.635. Tariff item No. 3921.19.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.636. Tariff item No. 3921.90.12 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “6% (F)” after the abbreviation “GPT” with a reference to “Free (F)”.637. Tariff item No. 3921.90.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.638. Tariff item No. 3921.90.94 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.639. Tariff item No. 3921.90.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.640. Tariff item No. 4005.10.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.641. Tariff item No. 4005.20.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.642. Tariff item No. 4005.91.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.643. Tariff item No. 4005.99.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.644. Tariff item No. 4006.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.645. Tariff item No. 4006.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.646. Tariff item No. 4007.00.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.647. Tariff item No. 4008.11.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “6.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.648. Tariff item No. 4008.19.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.649. Tariff item No. 4008.19.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.650. Tariff item No. 4008.21.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.651. Tariff item No. 4008.29.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.652. Tariff item No. 4008.29.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.653. Tariff item No. 4009.11.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.654. Tariff item No. 4009.12.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.655. Tariff item No. 4009.21.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.656. Tariff item No. 4009.22.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.657. Tariff item No. 4009.31.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “11% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.658. Tariff item No. 4009.32.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.659. Tariff item No. 4009.41.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.660. Tariff item No. 4009.42.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.661. Tariff item No. 4010.11.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “9% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “2.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.662. Tariff item No. 4010.11.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “11% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.663. Tariff item No. 4010.12.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “9% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “2.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.664. Tariff item No. 4010.12.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “11% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.665. Tariff item No. 4010.19.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “9% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “2.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.666. Tariff item No. 4010.19.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “11% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.667. Tariff item No. 4104.11.22 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.668. Tariff item No. 4104.11.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.669. Tariff item No. 4104.11.31 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.670. Tariff item No. 4104.11.39 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.671. Tariff item No. 4104.11.41 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.672. Tariff item No. 4104.11.49 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.673. Tariff item No. 4104.11.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.674. Tariff item No. 4104.11.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.675. Tariff item No. 4104.19.22 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.676. Tariff item No. 4104.19.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.677. Tariff item No. 4104.19.31 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.678. Tariff item No. 4104.19.39 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.679. Tariff item No. 4104.19.41 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.680. Tariff item No. 4104.19.49 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.681. Tariff item No. 4104.19.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.682. Tariff item No. 4104.19.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.683. Tariff item No. 4104.41.12 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.684. Tariff item No. 4104.41.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.685. Tariff item No. 4104.41.92 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.686. Tariff item No. 4104.41.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.687. Tariff item No. 4104.49.12 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.688. Tariff item No. 4104.49.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.689. Tariff item No. 4104.49.22 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.690. Tariff item No. 4104.49.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.691. Tariff item No. 4104.49.92 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.692. Tariff item No. 4104.49.93 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.693. Tariff item No. 4104.49.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.694. Tariff item No. 4105.10.12 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.695. Tariff item No. 4105.10.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “2% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “2% (A)” after the abbreviation “NZT” with a reference to “Free (F)”.696. Tariff item No. 4105.10.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2% (A)” with a reference to “Free (F)”.697. Tariff item No. 4105.10.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2% (A)” with a reference to “Free (F)”.698. Tariff item No. 4105.30.12 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.699. Tariff item No. 4105.30.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “2% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “2% (A)” after the abbreviation “NZT” with a reference to “Free (F)”.700. Tariff item No. 4105.30.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2% (A)” with a reference to “Free (F)”.701. Tariff item No. 4106.21.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2% (A)” with a reference to “Free (F)”.702. Tariff item No. 4106.21.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2% (A)” with a reference to “Free (F)”.703. Tariff item No. 4106.22.22 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2% (A)” with a reference to “Free (F)”.704. Tariff item No. 4106.22.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2% (A)” with a reference to “Free (F)”.705. Tariff item No. 4106.22.92 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.706. Tariff item No. 4106.22.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.707. Tariff item No. 4106.31.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4% (A)” with a reference to “Free (F)”.708. Tariff item No. 4106.31.92 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.709. Tariff item No. 4106.31.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4% (A)” with a reference to “Free (F)”.710. Tariff item No. 4106.32.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.711. Tariff item No. 4106.32.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4% (A)” with a reference to “Free (F)”.712. Tariff item No. 4106.91.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.713. Tariff item No. 4106.91.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “0.5% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “0.5% (A)” after the abbreviation “NZT” with a reference to “Free (F)”.714. Tariff item No. 4106.92.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.715. Tariff item No. 4106.92.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “0.5% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “0.5% (A)” after the abbreviation “NZT” with a reference to “Free (F)”.716. Tariff item No. 4107.11.12 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.717. Tariff item No. 4107.11.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.718. Tariff item No. 4107.11.92 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.719. Tariff item No. 4107.11.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.720. Tariff item No. 4107.12.12 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.721. Tariff item No. 4107.12.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.722. Tariff item No. 4107.12.92 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.723. Tariff item No. 4107.12.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.724. Tariff item No. 4107.19.12 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.725. Tariff item No. 4107.19.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.726. Tariff item No. 4107.19.92 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.727. Tariff item No. 4107.19.93 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.728. Tariff item No. 4107.19.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.729. Tariff item No. 4107.91.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.730. Tariff item No. 4107.91.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.731. Tariff item No. 4107.92.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.732. Tariff item No. 4107.92.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.733. Tariff item No. 4107.99.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.734. Tariff item No. 4107.99.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.735. Tariff item No. 4107.99.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.736. Tariff item No. 4112.00.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2% (A)” with a reference to “Free (F)”.737. Tariff item No. 4113.10.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.738. Tariff item No. 4113.10.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.739. Tariff item No. 4113.20.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.740. Tariff item No. 4113.20.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4% (A)” with a reference to “Free (F)”.741. Tariff item No. 4113.90.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.742. Tariff item No. 4113.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “0.5% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “0.5% (A)” after the abbreviation “NZT” with a reference to “Free (F)”.743. Tariff item No. 4114.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “0.5% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “0.5% (A)” after the abbreviation “NZT” with a reference to “Free (F)”.744. Tariff item No. 4114.20.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2% (A)” with a reference to “Free (F)”.745. Tariff item No. 4302.11.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.746. Tariff item No. 4302.19.22 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.747. Tariff item No. 4302.19.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “4% (A)” after the abbreviation “GPT” with a reference to “Free (F)”;(c) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and(d) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “NZT” with a reference to “Free (F)”.748. Tariff item No. 4302.19.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.749. Tariff item No. 4302.19.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.750. Tariff item No. 4302.20.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.751. Tariff item No. 4408.10.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.752. Tariff item No. 4408.31.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.753. Tariff item No. 4408.39.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.754. Tariff item No. 4408.90.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.755. Tariff item No. 4410.11.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.756. Tariff item No. 4410.12.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.757. Tariff item No. 4410.19.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.758. Tariff item No. 4412.10.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.759. Tariff item No. 4412.10.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.760. Tariff item No. 4412.31.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.761. Tariff item No. 4412.32.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.762. Tariff item No. 4412.39.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.763. Tariff item No. 4412.39.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “9.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.764. Tariff item No. 4412.94.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.765. Tariff item No. 4412.99.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.766. Tariff item No. 4413.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.767. Tariff item No. 4415.20.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.768. Tariff item No. 4416.00.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.769. Section XI in the List of Tariff Provisions set out in the schedule to the Act is amended by deleting Supplementary Note 1 and renumbering Supplementary Note 2 as Supplementary Note 1.770. Tariff item No. 5106.10.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.771. Tariff item No. 5106.20.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.772. Tariff item No. 5107.10.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (F)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”;(c) in the column “Preferential Tariff / Final Rate”, the reference to “5.5% (F)” after the abbreviation “AUT” with a reference to “Free (F)”; and(d) in the column “Preferential Tariff / Final Rate”, the reference to “5.5% (F)” after the abbreviation “NZT” with a reference to “Free (F)”.773. Tariff item No. 5107.20.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.774. Tariff item No. 5111.11.50 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (A)” with a reference to “Free (F)”.775. Tariff item No. 5111.11.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.776. Tariff item No. 5111.19.31 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.777. Tariff item No. 5111.19.32 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “7.5% (A)” with a reference to “Free (F)”.778. Tariff item No. 5111.19.39 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “12% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.779. Tariff item No. 5111.19.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “12% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.780. Tariff item No. 5111.20.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “12% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.781. Tariff item No. 5111.20.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (A)” with a reference to “Free (F)”.782. Tariff item No. 5111.20.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.783. Tariff item No. 5111.20.92 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “12% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.784. Tariff item No. 5111.30.12 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.785. Tariff item No. 5111.30.13 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “7.5% (A)” with a reference to “Free (F)”.786. Tariff item No. 5111.30.18 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.787. Tariff item No. 5111.30.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “12% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.788. Tariff item No. 5111.30.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (A)” with a reference to “Free (F)”.789. Tariff item No. 5111.30.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.790. Tariff item No. 5111.30.92 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “12% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.791. Tariff item No. 5111.90.50 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (A)” with a reference to “Free (F)”.792. Tariff item No. 5111.90.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.793. Tariff item No. 5111.90.92 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “12% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.794. Tariff item No. 5112.11.60 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “12% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.795. Tariff item No. 5112.11.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.796. Tariff item No. 5112.19.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “13% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.797. Tariff item No. 5112.19.94 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.798. Tariff item No. 5112.19.95 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “12% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.799. Tariff item No. 5112.20.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “12% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.800. Tariff item No. 5112.20.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.801. Tariff item No. 5112.20.92 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”;(c) in the column “Preferential Tariff / Final Rate”, the reference to “12% (A)” after the abbreviation “GPT” with a reference to “Free (F)”;(d) in the column “Preferential Tariff / Final Rate”, the reference to “5.5% but not to exceed $1.32/kg (F)” after the abbreviation “AUT” with a reference to “Free (F)”; and(e) in the column “Preferential Tariff / Final Rate”, the reference to “5.5% but not to exceed $1.32/kg (F)” after the abbreviation “NZT” with a reference to “Free (F)”.802. Tariff item No. 5112.30.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “12% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.803. Tariff item No. 5112.30.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “13% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.804. Tariff item No. 5112.30.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.805. Tariff item No. 5112.30.94 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “12% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.806. Tariff item No. 5112.90.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “12% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.807. Tariff item No. 5112.90.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.808. Tariff item No. 5112.90.92 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “12% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.809. Tariff item No. 5113.00.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “14% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.810. Tariff item No. 5203.00.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.811. Tariff item No. 5204.11.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4.5% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “4.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.812. Tariff item No. 5204.11.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.813. Tariff item No. 5205.11.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.814. Tariff item No. 5205.12.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.815. Tariff item No. 5205.13.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.816. Tariff item No. 5205.14.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.817. Tariff item No. 5205.21.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.818. Tariff item No. 5205.22.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.819. Tariff item No. 5205.23.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.820. Tariff item No. 5205.24.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.821. Tariff item No. 5205.31.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.822. Tariff item No. 5205.32.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.823. Tariff item No. 5205.41.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.824. Tariff item No. 5205.42.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.825. Tariff item No. 5206.11.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.826. Tariff item No. 5206.12.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.827. Tariff item No. 5206.13.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.828. Tariff item No. 5206.22.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.829. Tariff item No. 5206.31.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.830. Tariff item No. 5206.32.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.831. Tariff item No. 5206.34.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.832. Tariff item No. 5206.35.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.833. Tariff item No. 5206.41.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.834. Tariff item No. 5206.42.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.835. Tariff item No. 5206.43.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.836. Tariff item No. 5206.44.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.837. Tariff item No. 5208.12.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “10% (A)” with a reference to “Free (F)”.838. Tariff item No. 5208.13.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “10% (A)” with a reference to “Free (F)”.839. Tariff item No. 5208.19.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “10% (A)” with a reference to “Free (F)”.840. Tariff item No. 5208.21.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (A)” with a reference to “Free (F)”.841. Tariff item No. 5208.22.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (F)” with a reference to “Free (F)”.842. Tariff item No. 5208.23.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (A)” with a reference to “Free (F)”.843. Tariff item No. 5208.29.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (A)” with a reference to “Free (F)”.844. Tariff item No. 5208.31.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (A)” with a reference to “Free (F)”.845. Tariff item No. 5208.32.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (F)” with a reference to “Free (F)”.846. Tariff item No. 5208.33.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (A)” with a reference to “Free (F)”.847. Tariff item No. 5208.39.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (F)” with a reference to “Free (F)”.848. Tariff item No. 5208.41.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (F)” with a reference to “Free (F)”.849. Tariff item No. 5208.42.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (A)” with a reference to “Free (F)”.850. Tariff item No. 5208.43.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (F)” with a reference to “Free (F)”.851. Tariff item No. 5208.49.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (A)” with a reference to “Free (F)”.852. Tariff item No. 5208.51.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (A)” with a reference to “Free (F)”.853. Tariff item No. 5208.52.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (F)” with a reference to “Free (F)”.854. Tariff item No. 5208.59.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (A)” with a reference to “Free (F)”.855. Tariff item No. 5209.11.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “10% (A)” with a reference to “Free (F)”.856. Tariff item No. 5209.12.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “10% (A)” with a reference to “Free (F)”.857. Tariff item No. 5209.19.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “10% (A)” with a reference to “Free (F)”.858. Tariff item No. 5209.21.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (F)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “10.5% (F)” after the abbreviation “AUT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “10.5% (F)” after the abbreviation “NZT” with a reference to “Free (F)”.859. Tariff item No. 5209.22.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (F)” with a reference to “Free (F)”.860. Tariff item No. 5209.29.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (F)” with a reference to “Free (F)”.861. Tariff item No. 5209.31.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (F)” with a reference to “Free (F)”.862. Tariff item No. 5209.32.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (F)” with a reference to “Free (F)”.863. Tariff item No. 5209.39.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (F)” with a reference to “Free (F)”.864. Tariff item No. 5209.41.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (F)” with a reference to “Free (F)”.865. Tariff item No. 5209.42.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “10.5% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “10.5% (A)” after the abbreviation “NZT” with a reference to “Free (F)”.866. Tariff item No. 5209.43.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (A)” with a reference to “Free (F)”.867. Tariff item No. 5209.49.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (A)” with a reference to “Free (F)”.868. Tariff item No. 5209.51.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (F)” with a reference to “Free (F)”.869. Tariff item No. 5209.52.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (A)” with a reference to “Free (F)”.870. Tariff item No. 5209.59.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (A)” with a reference to “Free (F)”.871. Tariff item No. 5210.11.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.872. Tariff item No. 5210.19.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.873. Tariff item No. 5210.21.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.874. Tariff item No. 5210.29.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.875. Tariff item No. 5210.31.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.876. Tariff item No. 5210.32.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.877. Tariff item No. 5210.39.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.878. Tariff item No. 5210.41.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.879. Tariff item No. 5210.49.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (A)” with a reference to “Free (F)”.880. Tariff item No. 5210.49.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (A)” with a reference to “Free (F)”.881. Tariff item No. 5210.51.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “8% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “8% (A)” after the abbreviation “NZT” with a reference to “Free (F)”.882. Tariff item No. 5210.59.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.883. Tariff item No. 5211.11.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.884. Tariff item No. 5211.12.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (A)” with a reference to “Free (F)”.885. Tariff item No. 5211.19.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.886. Tariff item No. 5211.20.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (A)” with a reference to “Free (F)”.887. Tariff item No. 5211.20.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (A)” with a reference to “Free (F)”.888. Tariff item No. 5211.31.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.889. Tariff item No. 5211.32.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (A)” with a reference to “Free (F)”.890. Tariff item No. 5211.39.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.891. Tariff item No. 5211.41.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (A)” with a reference to “Free (F)”.892. Tariff item No. 5211.42.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (A)” with a reference to “Free (F)”.893. Tariff item No. 5211.43.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (A)” with a reference to “Free (F)”.894. Tariff item No. 5211.51.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.895. Tariff item No. 5211.52.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (A)” with a reference to “Free (F)”.896. Tariff item No. 5211.59.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.897. Tariff item No. 5212.11.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.898. Tariff item No. 5212.11.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “13% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.899. Tariff item No. 5212.12.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.900. Tariff item No. 5212.12.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “13% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.901. Tariff item No. 5212.13.40 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.902. Tariff item No. 5212.13.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “13% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.903. Tariff item No. 5212.14.40 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.904. Tariff item No. 5212.14.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “13% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.905. Tariff item No. 5212.15.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.906. Tariff item No. 5212.15.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “13% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.907. Tariff item No. 5212.21.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.908. Tariff item No. 5212.21.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “13% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.909. Tariff item No. 5212.22.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.910. Tariff item No. 5212.22.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “13% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.911. Tariff item No. 5212.23.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.912. Tariff item No. 5212.23.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “13% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.913. Tariff item No. 5212.24.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.914. Tariff item No. 5212.24.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “13% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.915. Tariff item No. 5212.25.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.916. Tariff item No. 5212.25.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “13% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.917. Tariff item No. 5308.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.918. Tariff item No. 5309.11.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.919. Tariff item No. 5309.19.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.920. Tariff item No. 5309.21.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “14% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.921. Tariff item No. 5309.29.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “14% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.922. Tariff item No. 5310.90.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “12% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “8% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.923. Tariff item No. 5311.00.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “9% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “9% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.924. Tariff item No. 5401.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.925. Tariff item No. 5402.11.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.926. Tariff item No. 5402.19.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.927. Tariff item No. 5402.20.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.928. Tariff item No. 5402.31.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “8% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.929. Tariff item No. 5402.32.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.930. Tariff item No. 5402.33.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “8% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.931. Tariff item No. 5402.34.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “8% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.932. Tariff item No. 5402.39.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “8% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.933. Tariff item No. 5402.51.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “8% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.934. Tariff item No. 5402.52.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.935. Tariff item No. 5402.59.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “8% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.936. Tariff item No. 5402.61.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.937. Tariff item No. 5402.62.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.938. Tariff item No. 5402.69.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “8% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.939. Tariff item No. 5407.10.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “11% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.940. Tariff item No. 5407.10.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.941. Tariff item No. 5407.20.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.942. Tariff item No. 5407.30.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.943. Tariff item No. 5407.41.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.944. Tariff item No. 5407.42.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.945. Tariff item No. 5407.43.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.946. Tariff item No. 5407.44.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.947. Tariff item No. 5407.51.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.948. Tariff item No. 5407.52.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “10% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “6.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.949. Tariff item No. 5407.52.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.950. Tariff item No. 5407.53.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.951. Tariff item No. 5407.54.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.952. Tariff item No. 5407.61.11 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “11% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.953. Tariff item No. 5407.61.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.954. Tariff item No. 5407.61.93 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “11% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.955. Tariff item No. 5407.61.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.956. Tariff item No. 5407.69.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.957. Tariff item No. 5407.71.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.958. Tariff item No. 5407.72.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.959. Tariff item No. 5407.73.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.960. Tariff item No. 5407.74.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.961. Tariff item No. 5407.81.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.962. Tariff item No. 5407.82.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.963. Tariff item No. 5407.83.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.964. Tariff item No. 5407.84.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.965. Tariff item No. 5407.91.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.966. Tariff item No. 5407.92.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.967. Tariff item No. 5407.93.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.968. Tariff item No. 5407.94.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.969. Tariff item No. 5408.10.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.970. Tariff item No. 5408.21.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.971. Tariff item No. 5408.22.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.972. Tariff item No. 5408.22.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.973. Tariff item No. 5408.23.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.974. Tariff item No. 5408.23.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.975. Tariff item No. 5408.24.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.976. Tariff item No. 5408.24.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.977. Tariff item No. 5408.31.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.978. Tariff item No. 5408.32.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.979. Tariff item No. 5408.33.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.980. Tariff item No. 5408.34.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.981. Tariff item No. 5508.10.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (A)” with a reference to “Free (F)”.982. Tariff item No. 5509.11.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “8% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.983. Tariff item No. 5509.12.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “8% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.984. Tariff item No. 5509.21.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.985. Tariff item No. 5509.22.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “8% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.986. Tariff item No. 5509.22.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.987. Tariff item No. 5509.31.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.988. Tariff item No. 5509.32.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.989. Tariff item No. 5509.41.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.990. Tariff item No. 5509.42.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.991. Tariff item No. 5509.52.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.992. Tariff item No. 5509.53.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.993. Tariff item No. 5509.61.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.994. Tariff item No. 5509.62.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.995. Tariff item No. 5509.91.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.996. Tariff item No. 5509.92.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.997. Tariff item No. 5509.99.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.998. Tariff item No. 5510.11.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “8% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.999. Tariff item No. 5510.12.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “8% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1000. Tariff item No. 5510.20.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.1001. Tariff item No. 5510.30.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “8% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1002. Tariff item No. 5510.90.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “8% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1003. Tariff item No. 5512.11.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1004. Tariff item No. 5512.19.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1005. Tariff item No. 5512.21.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1006. Tariff item No. 5512.29.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1007. Tariff item No. 5512.91.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1008. Tariff item No. 5512.99.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1009. Tariff item No. 5513.11.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1010. Tariff item No. 5513.12.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (A)” with a reference to “Free (F)”.1011. Tariff item No. 5513.13.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (A)” with a reference to “Free (F)”.1012. Tariff item No. 5513.19.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1013. Tariff item No. 5513.21.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1014. Tariff item No. 5513.23.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1015. Tariff item No. 5513.23.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1016. Tariff item No. 5513.29.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1017. Tariff item No. 5513.31.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1018. Tariff item No. 5513.39.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1019. Tariff item No. 5513.39.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1020. Tariff item No. 5513.41.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”;(c) in the column “Preferential Tariff / Final Rate”, the reference to “8% (F)” after the abbreviation “AUT” with a reference to “Free (F)”; and(d) in the column “Preferential Tariff / Final Rate”, the reference to “8% (F)” after the abbreviation “NZT” with a reference to “Free (F)”.1021. Tariff item No. 5513.49.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1022. Tariff item No. 5514.11.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (A)” with a reference to “Free (F)”.1023. Tariff item No. 5514.12.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1024. Tariff item No. 5514.19.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1025. Tariff item No. 5514.21.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1026. Tariff item No. 5514.22.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1027. Tariff item No. 5514.23.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1028. Tariff item No. 5514.29.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1029. Tariff item No. 5514.30.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1030. Tariff item No. 5514.41.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1031. Tariff item No. 5514.42.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1032. Tariff item No. 5514.43.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1033. Tariff item No. 5514.49.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1034. Tariff item No. 5515.11.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1035. Tariff item No. 5515.12.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1036. Tariff item No. 5515.13.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “14% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1037. Tariff item No. 5515.19.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1038. Tariff item No. 5515.21.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1039. Tariff item No. 5515.22.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1040. Tariff item No. 5515.29.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1041. Tariff item No. 5515.91.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1042. Tariff item No. 5515.99.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1043. Tariff item No. 5515.99.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1044. Tariff item No. 5516.13.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1045. Tariff item No. 5516.14.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1046. Tariff item No. 5516.21.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1047. Tariff item No. 5516.22.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1048. Tariff item No. 5516.23.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1049. Tariff item No. 5516.24.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1050. Tariff item No. 5516.31.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1051. Tariff item No. 5516.32.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “14% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1052. Tariff item No. 5516.33.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1053. Tariff item No. 5516.34.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1054. Tariff item No. 5516.41.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1055. Tariff item No. 5516.42.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1056. Tariff item No. 5516.43.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1057. Tariff item No. 5516.44.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1058. Tariff item No. 5516.91.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1059. Tariff item No. 5516.92.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1060. Tariff item No. 5516.94.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1061. Tariff item No. 5601.21.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1062. Tariff item No. 5601.29.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1063. Tariff item No. 5602.10.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1064. Tariff item No. 5602.21.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “12% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1065. Tariff item No. 5602.29.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1066. Tariff item No. 5602.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1067. Tariff item No. 5603.11.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “12.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “8% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1068. Tariff item No. 5603.11.40 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “13.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1069. Tariff item No. 5603.11.50 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1070. Tariff item No. 5603.11.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (A)” with a reference to “Free (F)”.1071. Tariff item No. 5603.12.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “12.5% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (R2)” after the abbreviation “PT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “8% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1072. Tariff item No. 5603.12.40 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “13.5% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (R2)” after the abbreviation “PT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1073. Tariff item No. 5603.12.50 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (R2)” after the abbreviation “PT” with a reference to “Free (F)”.1074. Tariff item No. 5603.12.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (R2)” after the abbreviation “PT” with a reference to “Free (F)”.1075. Tariff item No. 5603.13.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “12.5% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (R2)” after the abbreviation “PT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “8% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1076. Tariff item No. 5603.13.40 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “13.5% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (R2)” after the abbreviation “PT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1077. Tariff item No. 5603.13.50 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (R2)” after the abbreviation “PT” with a reference to “Free (F)”.1078. Tariff item No. 5603.13.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (R2)” after the abbreviation “PT” with a reference to “Free (F)”.1079. Tariff item No. 5603.14.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “12.5% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (R2)” after the abbreviation “PT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “8% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1080. Tariff item No. 5603.14.40 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “13.5% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (R2)” after the abbreviation “PT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1081. Tariff item No. 5603.14.50 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (R2)” after the abbreviation “PT” with a reference to “Free (F)”.1082. Tariff item No. 5603.14.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (R2)” after the abbreviation “PT” with a reference to “Free (F)”.1083. Tariff item No. 5603.91.50 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “9% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1084. Tariff item No. 5603.91.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1085. Tariff item No. 5603.92.60 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “9% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (R2)” after the abbreviation “PT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1086. Tariff item No. 5603.92.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (R2)” after the abbreviation “PT” with a reference to “Free (F)”.1087. Tariff item No. 5603.93.60 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “9% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (R2)” after the abbreviation “PT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1088. Tariff item No. 5603.93.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (R2)” after the abbreviation “PT” with a reference to “Free (F)”.1089. Tariff item No. 5603.94.50 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “9% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (R2)” after the abbreviation “PT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1090. Tariff item No. 5603.94.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (R2)” after the abbreviation “PT” with a reference to “Free (F)”.1091. Tariff item No. 5604.90.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (A)” with a reference to “Free (F)”.1092. Tariff item No. 5606.00.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (F)” with a reference to “Free (F)”.1093. Tariff item No. 5801.10.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1094. Tariff item No. 5801.22.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (A)” with a reference to “Free (F)”.1095. Tariff item No. 5801.22.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “14% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1096. Tariff item No. 5801.23.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (A)” with a reference to “Free (F)”.1097. Tariff item No. 5801.24.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (A)” with a reference to “Free (F)”.1098. Tariff item No. 5801.25.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (E)” with a reference to “Free (F)”.1099. Tariff item No. 5801.25.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “14% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1100. Tariff item No. 5801.26.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “12% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1101. Tariff item No. 5801.31.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (A)” with a reference to “Free (F)”.1102. Tariff item No. 5801.32.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “14% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1103. Tariff item No. 5801.33.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “14% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1104. Tariff item No. 5801.34.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (A)” with a reference to “Free (F)”.1105. Tariff item No. 5801.35.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “14% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1106. Tariff item No. 5801.36.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1107. Tariff item No. 5801.90.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “12% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1108. Tariff item No. 5802.11.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1109. Tariff item No. 5802.19.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (F)” with a reference to “Free (F)”.1110. Tariff item No. 5802.20.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (A)” with a reference to “Free (F)”.1111. Tariff item No. 5802.30.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (A)” with a reference to “Free (F)”.1112. Tariff item No. 5803.00.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (A)” with a reference to “Free (F)”.1113. Tariff item No. 5803.00.22 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (A)” with a reference to “Free (F)”.1114. Tariff item No. 5803.00.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (A)” with a reference to “Free (F)”.1115. Tariff item No. 5803.00.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1116. Tariff item No. 5804.10.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1117. Tariff item No. 5804.10.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (F)” with a reference to “Free (F)”.1118. Tariff item No. 5804.21.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (A)” with a reference to “Free (F)”.1119. Tariff item No. 5804.29.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1120. Tariff item No. 5804.30.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1121. Tariff item No. 5804.30.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (F)” with a reference to “Free (F)”.1122. Tariff item No. 5806.10.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “12% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “GPT” with a reference to “Free (F)”;(c) in the column “Preferential Tariff / Final Rate”, the reference to “9% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and(d) in the column “Preferential Tariff / Final Rate”, the reference to “9% (A)” after the abbreviation “NZT” with a reference to “Free (F)”.1123. Tariff item No. 5806.10.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (A)” with a reference to “Free (F)”.1124. Tariff item No. 5806.20.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1125. Tariff item No. 5806.31.40 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (A)” with a reference to “Free (F)”.1126. Tariff item No. 5806.31.50 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (A)” with a reference to “Free (F)”.1127. Tariff item No. 5806.31.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (F)” with a reference to “Free (F)”.1128. Tariff item No. 5806.32.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (A)” with a reference to “Free (F)”.1129. Tariff item No. 5806.39.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1130. Tariff item No. 5806.40.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (A)” with a reference to “Free (F)”.1131. Tariff item No. 5807.10.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “14% (A)” after the abbreviation “GPT” with a reference to “Free (F)”;(c) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and(d) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “NZT” with a reference to “Free (F)”.1132. Tariff item No. 5807.10.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “12% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “8% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1133. Tariff item No. 5807.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “12% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “8% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1134. Tariff item No. 5808.10.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “12% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “8% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1135. Tariff item No. 5808.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (A)” with a reference to “Free (F)”.1136. Tariff item No. 5809.00.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (A)” with a reference to “Free (F)”.1137. Tariff item No. 5810.10.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1138. Tariff item No. 5810.91.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1139. Tariff item No. 5810.91.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (F)” with a reference to “Free (F)”.1140. Tariff item No. 5810.92.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (A)” with a reference to “Free (F)”.1141. Tariff item No. 5810.99.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “12% (A)” with a reference to “Free (F)”.1142. Tariff item No. 5811.00.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (E)” with a reference to “Free (F)”.1143. Tariff item No. 5811.00.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1144. Tariff item No. 5811.00.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (E)” with a reference to “Free (F)”.1145. Tariff item No. 5901.10.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1146. Tariff item No. 5901.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1147. Tariff item No. 5902.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (E)” with a reference to “Free (F)”.1148. Tariff item No. 5902.20.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (E)” with a reference to “Free (F)”.1149. Tariff item No. 5902.90.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (E)” with a reference to “Free (F)”.1150. Tariff item No. 5903.10.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (R2)” after the abbreviation “PT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “14% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1151. Tariff item No. 5903.10.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (R2)” after the abbreviation “PT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “14% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1152. Tariff item No. 5903.20.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (R2)” after the abbreviation “PT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “14% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1153. Tariff item No. 5903.20.23 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “10% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (R2)” after the abbreviation “PT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1154. Tariff item No. 5903.20.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (R2)” after the abbreviation “PT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “14% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1155. Tariff item No. 5903.90.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (R2)” after the abbreviation “PT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1156. Tariff item No. 5903.90.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (R2)” after the abbreviation “PT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1157. Tariff item No. 5906.10.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1158. Tariff item No. 5906.91.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1159. Tariff item No. 5906.99.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1160. Tariff item No. 5906.99.22 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “11% (A)” with a reference to “Free (F)”.1161. Tariff item No. 5906.99.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1162. Tariff item No. 5907.00.13 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7% (E)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (J)” after the abbreviation “GPT” with a reference to “Free (F)”.1163. Tariff item No. 5907.00.18 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1164. Tariff item No. 5907.00.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “14% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1165. Tariff item No. 5910.00.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “9% (A)” with a reference to “Free (F)”.1166. Tariff item No. 5910.00.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “11.3% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “8% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1167. Tariff item No. 5911.10.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1168. Tariff item No. 5911.20.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1169. Tariff item No. 5911.31.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (E)” with a reference to “Free (F)”.1170. Tariff item No. 5911.32.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (E)” with a reference to “Free (F)”.1171. Tariff item No. 5911.40.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1172. Tariff item No. 5911.90.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “9% (A)” with a reference to “Free (F)”.1173. Tariff item No. 5911.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “12% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “8% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1174. Tariff item No. 6001.10.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1175. Tariff item No. 6001.21.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “14% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1176. Tariff item No. 6001.29.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “12% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1177. Tariff item No. 6001.91.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “12% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1178. Tariff item No. 6001.92.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1179. Tariff item No. 6001.99.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “14% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “12% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1180. Tariff item No. 6002.40.40 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “10% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1181. Tariff item No. 6002.40.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1182. Tariff item No. 6002.90.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “10% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1183. Tariff item No. 6002.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1184. Tariff item No. 6003.10.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (A)” with a reference to “Free (F)”.1185. Tariff item No. 6003.20.40 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “10% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1186. Tariff item No. 6003.20.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1187. Tariff item No. 6003.30.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (A)” with a reference to “Free (F)”.1188. Tariff item No. 6003.40.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (A)” with a reference to “Free (F)”.1189. Tariff item No. 6003.90.40 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “10% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1190. Tariff item No. 6003.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1191. Tariff item No. 6004.10.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “10% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1192. Tariff item No. 6004.10.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1193. Tariff item No. 6004.90.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “10% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1194. Tariff item No. 6004.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1195. Tariff item No. 6005.21.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “10% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1196. Tariff item No. 6005.21.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1197. Tariff item No. 6005.22.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “10% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1198. Tariff item No. 6005.22.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1199. Tariff item No. 6005.23.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “10% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1200. Tariff item No. 6005.23.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1201. Tariff item No. 6005.24.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “10% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1202. Tariff item No. 6005.24.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1203. Tariff item No. 6005.31.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1204. Tariff item No. 6005.32.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1205. Tariff item No. 6005.33.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (A)” with a reference to “Free (F)”.1206. Tariff item No. 6005.34.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1207. Tariff item No. 6005.41.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1208. Tariff item No. 6005.42.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1209. Tariff item No. 6005.43.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (A)” with a reference to “Free (F)”.1210. Tariff item No. 6005.44.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1211. Tariff item No. 6005.90.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (A)” with a reference to “Free (F)”.1212. Tariff item No. 6005.90.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “10% (A)” with a reference to “Free (F)”.1213. Tariff item No. 6006.21.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1214. Tariff item No. 6006.21.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1215. Tariff item No. 6006.22.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1216. Tariff item No. 6006.22.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1217. Tariff item No. 6006.23.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (A)” with a reference to “Free (F)”.1218. Tariff item No. 6006.23.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1219. Tariff item No. 6006.24.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1220. Tariff item No. 6006.24.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1221. Tariff item No. 6006.31.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1222. Tariff item No. 6006.32.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1223. Tariff item No. 6006.33.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1224. Tariff item No. 6006.34.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1225. Tariff item No. 6006.41.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1226. Tariff item No. 6006.42.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1227. Tariff item No. 6006.43.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1228. Tariff item No. 6006.44.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1229. Tariff item No. 6006.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “14% (F)” with a reference to “Free (F)”.1230. Tariff item No. 6804.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.1231. Tariff item No. 6804.23.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.1232. Tariff item No. 6805.10.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.1233. Tariff item No. 6805.10.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.1234. Tariff item No. 6805.20.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1235. Tariff item No. 6805.20.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1236. Tariff item No. 6805.30.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1237. Tariff item No. 6805.30.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1238. Tariff item No. 6806.10.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4% (A)” with a reference to “Free (F)”.1239. Tariff item No. 6806.10.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.1240. Tariff item No. 6806.20.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.1241. Tariff item No. 6806.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1242. Tariff item No. 6814.10.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1243. Tariff item No. 6814.90.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1244. Tariff item No. 6815.10.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1245. Tariff item No. 6815.10.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1246. Tariff item No. 7019.31.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “9.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1247. Tariff item No. 7019.32.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “10% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1248. Tariff item No. 7019.32.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “15.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (R2)” after the abbreviation “PT” with a reference to “Free (F)”.1249. Tariff item No. 7019.39.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1250. Tariff item No. 7019.40.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “9.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1251. Tariff item No. 7019.40.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “15.5% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “11% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “11% (A)” after the abbreviation “NZT” with a reference to “Free (F)”.1252. Tariff item No. 7019.51.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “9.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1253. Tariff item No. 7019.51.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “15.5% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “11% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “11% (A)” after the abbreviation “NZT” with a reference to “Free (F)”.1254. Tariff item No. 7019.52.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “9.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1255. Tariff item No. 7019.52.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “15.5% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “11% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “11% (A)” after the abbreviation “NZT” with a reference to “Free (F)”.1256. Tariff item No. 7019.59.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “9.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1257. Tariff item No. 7019.59.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “15.5% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “11% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and(c) in the column “Preferential Tariff / Final Rate”, the reference to “11% (A)” after the abbreviation “NZT” with a reference to “Free (F)”.1258. Tariff item No. 7019.90.40 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “15.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (R2)” after the abbreviation “PT” with a reference to “Free (F)”.1259. Tariff item No. 7019.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1260. Tariff item No. 7106.92.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “7% (A)” with a reference to “Free (F)”.1261. Tariff item No. 7106.92.21 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1262. Tariff item No. 7106.92.22 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.1263. Tariff item No. 7107.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1264. Tariff item No. 7108.13.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4% (A)” with a reference to “Free (F)”.1265. Tariff item No. 7109.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.1266. Tariff item No. 7111.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.1267. Tariff item No. 7115.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “4% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1268. Tariff item No. 7115.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1269. Tariff item No. 7202.60.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.1270. Tariff item No. 7202.70.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1271. Tariff item No. 7202.91.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1272. Tariff item No. 7202.92.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1273. Tariff item No. 7202.92.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1274. Tariff item No. 7202.93.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1275. Tariff item No. 7202.99.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1276. Tariff item No. 7205.10.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1277. Tariff item No. 7206.90.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1278. Tariff item No. 7303.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.1279. Tariff item No. 7307.11.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.1280. Tariff item No. 7307.11.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.1281. Tariff item No. 7307.19.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.1282. Tariff item No. 7307.19.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.1283. Tariff item No. 7307.21.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “4.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1284. Tariff item No. 7307.21.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4.5% (A)” with a reference to “Free (F)”.1285. Tariff item No. 7307.21.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “7.5% (A)” with a reference to “Free (F)”.1286. Tariff item No. 7307.22.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “7.5% (A)” with a reference to “Free (F)”.1287. Tariff item No. 7307.23.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “4.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1288. Tariff item No. 7307.23.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “7.5% (A)” with a reference to “Free (F)”.1289. Tariff item No. 7307.29.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4.5% (A)” with a reference to “Free (F)”.1290. Tariff item No. 7307.29.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “7.5% (A)” with a reference to “Free (F)”.1291. Tariff item No. 7307.91.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4.5% (A)” with a reference to “Free (F)”.1292. Tariff item No. 7307.91.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “4.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1293. Tariff item No. 7307.91.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.1294. Tariff item No. 7307.92.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.1295. Tariff item No. 7307.93.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5.5% (A)” with a reference to “Free (F)”.1296. Tariff item No. 7307.99.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “4.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1297. Tariff item No. 7307.99.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4.5% (A)” with a reference to “Free (F)”.1298. Tariff item No. 7307.99.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.1299. Tariff item No. 7309.00.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.1300. Tariff item No. 7310.10.11 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.1301. Tariff item No. 7310.10.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1302. Tariff item No. 7310.10.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1303. Tariff item No. 7310.21.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1304. Tariff item No. 7310.29.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1305. Tariff item No. 7311.00.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1306. Tariff item No. 7315.12.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1307. Tariff item No. 7315.12.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1308. Tariff item No. 7315.81.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1309. Tariff item No. 7315.82.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2% (A)” with a reference to “Free (F)”.1310. Tariff item No. 7315.82.92 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1311. Tariff item No. 7315.89.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1312. Tariff item No. 7315.89.92 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1313. Tariff item No. 7315.90.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1314. Tariff item No. 7315.90.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1315. Tariff item No. 7318.11.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1316. Tariff item No. 7318.12.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1317. Tariff item No. 7318.13.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1318. Tariff item No. 7318.14.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1319. Tariff item No. 7318.15.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”;(c) in the column “Preferential Tariff / Final Rate”, the reference to “5.5% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and(d) in the column “Preferential Tariff / Final Rate”, the reference to “5.5% (A)” after the abbreviation “NZT” with a reference to “Free (F)”.1320. Tariff item No. 7318.16.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”;(c) in the column “Preferential Tariff / Final Rate”, the reference to “4% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and(d) in the column “Preferential Tariff / Final Rate”, the reference to “4% (A)” after the abbreviation “NZT” with a reference to “Free (F)”.1321. Tariff item No. 7318.19.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1322. Tariff item No. 7318.21.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”;(c) in the column “Preferential Tariff / Final Rate”, the reference to “4% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and(d) in the column “Preferential Tariff / Final Rate”, the reference to “4% (A)” after the abbreviation “NZT” with a reference to “Free (F)”.1323. Tariff item No. 7318.22.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”;(c) in the column “Preferential Tariff / Final Rate”, the reference to “4% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and(d) in the column “Preferential Tariff / Final Rate”, the reference to “4% (A)” after the abbreviation “NZT” with a reference to “Free (F)”.1324. Tariff item No. 7318.23.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1325. Tariff item No. 7318.24.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1326. Tariff item No. 7318.29.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1327. Tariff item No. 7320.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”;(c) in the column “Preferential Tariff / Final Rate”, the reference to “2.5% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and(d) in the column “Preferential Tariff / Final Rate”, the reference to “2.5% (A)” after the abbreviation “NZT” with a reference to “Free (F)”.1328. Tariff item No. 7320.20.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”;(c) in the column “Preferential Tariff / Final Rate”, the reference to “0.5% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and(d) in the column “Preferential Tariff / Final Rate”, the reference to “0.5% (A)” after the abbreviation “NZT” with a reference to “Free (F)”.1329. Tariff item No. 7320.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1330. Tariff item No. 7324.29.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4.5% (A)” with a reference to “Free (F)”.1331. Tariff item No. 7325.91.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1332. Tariff item No. 7325.91.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1333. Tariff item No. 7407.10.11 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1334. Tariff item No. 7407.10.12 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1335. Tariff item No. 7407.10.21 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1336. Tariff item No. 7407.10.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1337. Tariff item No. 7407.21.21 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2% (A)” with a reference to “Free (F)”.1338. Tariff item No. 7407.21.22 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2% (A)” with a reference to “Free (F)”.1339. Tariff item No. 7407.21.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2% (A)” with a reference to “Free (F)”.1340. Tariff item No. 7407.29.21 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1341. Tariff item No. 7407.29.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1342. Tariff item No. 7407.29.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2% (A)” with a reference to “Free (F)”.1343. Tariff item No. 7408.11.31 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1344. Tariff item No. 7408.11.32 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1345. Tariff item No. 7408.19.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1346. Tariff item No. 7408.21.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1347. Tariff item No. 7408.21.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1348. Tariff item No. 7408.22.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1349. Tariff item No. 7408.22.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1350. Tariff item No. 7408.29.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1351. Tariff item No. 7408.29.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1352. Tariff item No. 7411.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1353. Tariff item No. 7411.21.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2% (A)” with a reference to “Free (F)”.1354. Tariff item No. 7411.22.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1355. Tariff item No. 7411.29.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1356. Tariff item No. 7412.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1357. Tariff item No. 7412.20.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1358. Tariff item No. 7413.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1359. Tariff item No. 7415.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1360. Tariff item No. 7415.21.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1361. Tariff item No. 7415.29.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1362. Tariff item No. 7415.33.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1363. Tariff item No. 7415.39.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1364. Tariff item No. 7603.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.1365. Tariff item No. 7603.20.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.1366. Tariff item No. 7604.10.12 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.1367. Tariff item No. 7604.10.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.1368. Tariff item No. 7604.21.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.1369. Tariff item No. 7604.29.12 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1370. Tariff item No. 7604.29.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1371. Tariff item No. 7605.19.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4% (A)” with a reference to “Free (F)”.1372. Tariff item No. 7605.29.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4% (A)” with a reference to “Free (F)”.1373. Tariff item No. 7606.11.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1374. Tariff item No. 7606.12.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1375. Tariff item No. 7606.91.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1376. Tariff item No. 7606.92.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1377. Tariff item No. 7607.11.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1378. Tariff item No. 7607.19.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.1379. Tariff item No. 7607.20.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1380. Tariff item No. 7608.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.1381. Tariff item No. 7609.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1382. Tariff item No. 7611.00.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1383. Tariff item No. 7613.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1384. Tariff item No. 7614.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1385. Tariff item No. 7614.90.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1386. Tariff item No. 7616.10.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1387. Tariff item No. 7801.10.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1388. Tariff item No. 7801.99.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1389. Tariff item No. 7804.11.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1390. Tariff item No. 7804.19.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1391. Tariff item No. 7804.20.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1392. Tariff item No. 7806.00.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1393. Tariff item No. 7806.00.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1394. Tariff item No. 8003.00.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1395. Tariff item No. 8007.00.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2% (A)” with a reference to “Free (F)”.1396. Tariff item No. 8007.00.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1397. Tariff item No. 8101.99.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1398. Tariff item No. 8102.95.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1399. Tariff item No. 8102.95.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1400. Tariff item No. 8102.99.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1401. Tariff item No. 8103.90.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1402. Tariff item No. 8104.11.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1403. Tariff item No. 8104.19.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1404. Tariff item No. 8104.30.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1405. Tariff item No. 8104.90.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1406. Tariff item No. 8105.20.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1407. Tariff item No. 8105.90.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1408. Tariff item No. 8107.90.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1409. Tariff item No. 8108.20.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1410. Tariff item No. 8108.30.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1411. Tariff item No. 8108.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1412. Tariff item No. 8109.20.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1413. Tariff item No. 8109.30.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1414. Tariff item No. 8109.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1415. Tariff item No. 8111.00.12 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1416. Tariff item No. 8111.00.22 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1417. Tariff item No. 8111.00.40 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1418. Tariff item No. 8112.51.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2% (A)” with a reference to “Free (F)”.1419. Tariff item No. 8112.52.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2% (A)” with a reference to “Free (F)”.1420. Tariff item No. 8112.59.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1421. Tariff item No. 8112.92.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2% (A)” with a reference to “Free (F)”.1422. Tariff item No. 8112.99.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2% (A)” with a reference to “Free (F)”.1423. Tariff item No. 8112.99.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1424. Tariff item No. 8113.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1425. Tariff item No. 8205.70.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4% (A)” with a reference to “Free (F)”.1426. Tariff item No. 8207.19.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.1427. Tariff item No. 8207.19.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1428. Tariff item No. 8207.20.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.1429. Tariff item No. 8207.30.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1430. Tariff item No. 8207.40.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “9% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “2.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1431. Tariff item No. 8207.50.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “9% (A)” with a reference to “Free (F)”;(b) in the column “Preferential Tariff / Final Rate”, the reference to “2.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”;(c) in the column “Preferential Tariff / Final Rate”, the reference to “2.5% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and(d) in the column “Preferential Tariff / Final Rate”, the reference to “2.5% (A)” after the abbreviation “NZT” with a reference to “Free (F)”.1432. Tariff item No. 8207.60.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “9% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “2.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1433. Tariff item No. 8207.80.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “9% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “2.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1434. Tariff item No. 8209.00.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.1435. Tariff item No. 8209.00.92 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4.5% (F)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “2.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1436. Tariff item No. 8301.20.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “6% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1437. Tariff item No. 8301.30.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1438. Tariff item No. 8301.40.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1439. Tariff item No. 8301.60.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.1440. Tariff item No. 8307.10.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1441. Tariff item No. 8307.90.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1442. Tariff item No. 8308.10.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1443. Tariff item No. 8308.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.1444. Tariff item No. 8309.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1445. Tariff item No. 8309.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1446. Tariff item No. 8311.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1447. Tariff item No. 8311.20.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1448. Tariff item No. 8311.30.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1449. Tariff item No. 8311.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1450. Tariff item No. 8401.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (A)” with a reference to “Free (F)”.1451. Tariff item No. 8401.40.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1452. Tariff item No. 8402.11.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (A)” with a reference to “Free (F)”.1453. Tariff item No. 8402.12.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4% (A)” with a reference to “Free (F)”.1454. Tariff item No. 8402.19.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (A)” with a reference to “Free (F)”.1455. Tariff item No. 8402.20.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1456. Tariff item No. 8402.90.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1457. Tariff item No. 8403.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “7% (A)” with a reference to “Free (F)”.1458. Tariff item No. 8404.10.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1459. Tariff item No. 8407.33.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “2.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “2.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1460. Tariff item No. 8407.34.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “6% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1461. Tariff item No. 8407.34.21 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1462. Tariff item No. 8407.34.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “6% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1463. Tariff item No. 8409.91.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1464. Tariff item No. 8409.91.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “6% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1465. Tariff item No. 8410.11.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “9.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “2.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1466. Tariff item No. 8410.11.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “2.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1467. Tariff item No. 8410.12.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “9.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “2.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1468. Tariff item No. 8410.12.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “2.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1469. Tariff item No. 8410.13.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “9.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “2.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1470. Tariff item No. 8410.13.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.1471. Tariff item No. 8410.90.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “9.5% (A)” with a reference to “Free (F)”.1472. Tariff item No. 8410.90.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.1473. Tariff item No. 8411.81.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “2.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1474. Tariff item No. 8411.81.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “9.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “2.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1475. Tariff item No. 8411.82.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “2.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1476. Tariff item No. 8411.82.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “9.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “2.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1477. Tariff item No. 8411.99.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2% (A)” with a reference to “Free (F)”.1478. Tariff item No. 8413.70.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1479. Tariff item No. 8415.20.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1480. Tariff item No. 8415.83.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1481. Tariff item No. 8415.90.22 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1482. Tariff item No. 8415.90.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1483. Tariff item No. 8421.23.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1484. Tariff item No. 8421.23.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “6% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1485. Tariff item No. 8421.31.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “2.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “2.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1486. Tariff item No. 8436.80.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1487. Tariff item No. 8437.10.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1488. Tariff item No. 8437.80.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1489. Tariff item No. 8438.20.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1490. Tariff item No. 8438.40.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1491. Tariff item No. 8438.60.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1492. Tariff item No. 8443.13.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4.5% (A)” with a reference to “Free (F)”.1493. Tariff item No. 8451.80.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1494. Tariff item No. 8457.30.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1495. Tariff item No. 8458.11.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1496. Tariff item No. 8458.19.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1497. Tariff item No. 8458.91.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1498. Tariff item No. 8459.21.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1499. Tariff item No. 8459.29.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1500. Tariff item No. 8459.31.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1501. Tariff item No. 8459.39.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1502. Tariff item No. 8459.40.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1503. Tariff item No. 8459.61.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1504. Tariff item No. 8460.29.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1505. Tariff item No. 8460.90.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1506. Tariff item No. 8461.50.11 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1507. Tariff item No. 8461.50.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1508. Tariff item No. 8462.21.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1509. Tariff item No. 8462.29.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1510. Tariff item No. 8462.31.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1511. Tariff item No. 8462.39.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1512. Tariff item No. 8462.49.21 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1513. Tariff item No. 8462.91.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1514. Tariff item No. 8463.10.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1515. Tariff item No. 8463.30.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.1516. Tariff item No. 8463.90.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1517. Tariff item No. 8467.11.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1518. Tariff item No. 8467.19.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1519. Tariff item No. 8467.21.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1520. Tariff item No. 8467.22.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1521. Tariff item No. 8467.29.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1522. Tariff item No. 8468.90.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1523. Tariff item No. 8477.10.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1524. Tariff item No. 8477.20.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1525. Tariff item No. 8477.51.11 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1526. Tariff item No. 8477.51.21 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1527. Tariff item No. 8477.59.11 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1528. Tariff item No. 8477.59.21 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1529. Tariff item No. 8477.80.91 in the List of Tariff Provisions set out in the schedule to the Act is amended(a) by replacing the Description of Goods with the following:----For blending plastics(b) by replacing, in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “9% (A)” with a reference to “Free (F)”.1530. Tariff item No. 8480.20.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.1531. Tariff item No. 8480.30.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1532. Tariff item No. 8480.71.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1533. Tariff item No. 8480.79.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1534. Tariff item No. 8482.10.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1535. Tariff item No. 8482.80.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5.5% (A)” with a reference to “Free (F)”.1536. Tariff item No. 8483.20.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “4.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1537. Tariff item No. 8483.30.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “4.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1538. Tariff item No. 8483.40.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “2.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “2.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1539. Tariff item No. 8501.10.12 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1540. Tariff item No. 8501.10.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1541. Tariff item No. 8501.20.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4% (A)” with a reference to “Free (F)”.1542. Tariff item No. 8501.31.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4% (A)” with a reference to “Free (F)”.1543. Tariff item No. 8501.31.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (A)” with a reference to “Free (F)”.1544. Tariff item No. 8501.32.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1545. Tariff item No. 8501.32.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2% (A)” with a reference to “Free (F)”.1546. Tariff item No. 8501.33.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1547. Tariff item No. 8501.33.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “9% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1548. Tariff item No. 8501.34.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1549. Tariff item No. 8501.34.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1550. Tariff item No. 8501.40.22 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1551. Tariff item No. 8501.40.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “8% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1552. Tariff item No. 8501.40.39 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1553. Tariff item No. 8501.51.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1554. Tariff item No. 8501.52.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.1555. Tariff item No. 8501.53.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1556. Tariff item No. 8501.53.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1557. Tariff item No. 8501.61.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1558. Tariff item No. 8501.62.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1559. Tariff item No. 8501.63.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1560. Tariff item No. 8501.64.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “2.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1561. Tariff item No. 8501.64.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “9.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “2.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1562. Tariff item No. 8502.11.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1563. Tariff item No. 8502.12.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1564. Tariff item No. 8502.13.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1565. Tariff item No. 8502.20.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1566. Tariff item No. 8502.39.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “2.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1567. Tariff item No. 8502.40.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1568. Tariff item No. 8506.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1569. Tariff item No. 8507.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “7% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1570. Tariff item No. 8507.20.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “7% (A)” with a reference to “Free (F)”.1571. Tariff item No. 8507.30.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “7% (A)” with a reference to “Free (F)”.1572. Tariff item No. 8507.40.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “7% (A)” with a reference to “Free (F)”.1573. Tariff item No. 8507.80.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “7% (A)” with a reference to “Free (F)”.1574. Tariff item No. 8507.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1575. Tariff item No. 8511.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “6% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1576. Tariff item No. 8511.20.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1577. Tariff item No. 8511.30.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “6% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1578. Tariff item No. 8511.40.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “6% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1579. Tariff item No. 8511.50.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “2.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “2.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1580. Tariff item No. 8511.80.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “2.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “2.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1581. Tariff item No. 8511.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1582. Tariff item No. 8516.10.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “6% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1583. Tariff item No. 8516.80.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.1584. Tariff item No. 8528.49.11 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.1585. Tariff item No. 8528.49.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.1586. Tariff item No. 8528.59.11 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.1587. Tariff item No. 8528.59.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.1588. Tariff item No. 8528.71.40 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.1589. Tariff item No. 8528.72.34 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.1590. Tariff item No. 8528.72.97 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.1591. Tariff item No. 8536.20.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1592. Tariff item No. 8536.70.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.1593. Tariff item No. 8536.70.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.1594. Tariff item No. 8536.70.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1595. Tariff item No. 8536.90.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.1596. Tariff item No. 8536.90.92 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1597. Tariff item No. 8537.10.21 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1598. Tariff item No. 8537.10.31 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1599. Tariff item No. 8537.10.93 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1600. Tariff item No. 8542.31.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1601. Tariff item No. 8542.32.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1602. Tariff item No. 8542.33.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1603. Tariff item No. 8542.39.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1604. Tariff item No. 8544.11.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1605. Tariff item No. 8544.19.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1606. Tariff item No. 8544.49.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1607. Tariff item No. 8544.60.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1608. Tariff item No. 8544.60.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1609. Tariff item No. 8545.19.28 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “9.5% (A)” with a reference to “Free (F)”.1610. Tariff item No. 8545.19.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.1611. Tariff item No. 8548.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1612. The Description of Goods of tariff item No. 8716.90.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “Brake drums, hubs and rotors for use in the manufacture of brakes and brake assemblies mounted on axles for semi-trailers;” with a reference to “Brake drums, hubs and rotors for use in the manufacture or repair of brakes and brake assemblies mounted on axles for semi-trailers;”.1613. Tariff item No. 9001.10.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5% (A)” with a reference to “Free (F)”; and(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.1614. Tariff item No. 9001.20.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.1615. Tariff item No. 9013.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.1616. Tariff item No. 9013.20.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.1617. Tariff item No. 9013.80.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.1618. Tariff item No. 9013.90.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.1619. Tariff item No. 9015.90.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.1620. Tariff item No. 9016.00.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.1621. Tariff item No. 9016.00.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.1622. Tariff item No. 9017.90.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5.5% (A)” with a reference to “Free (F)”.1623. Tariff item No. 9017.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.1624. Tariff item No. 9024.10.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.1625. Tariff item No. 9024.80.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.1626. Tariff item No. 9025.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.1627. Tariff item No. 9028.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.1628. Tariff item No. 9028.20.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4% (A)” with a reference to “Free (F)”.1629. Tariff item No. 9028.30.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.1630. Tariff item No. 9029.20.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.1631. Tariff item No. 9029.90.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4.5% (A)” with a reference to “Free (F)”.1632. Tariff item No. 9030.10.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.1633. Tariff item No. 9030.31.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.1634. Tariff item No. 9030.33.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.1635. Tariff item No. 9030.84.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2% (A)” with a reference to “Free (F)”.1636. Tariff item No. 9030.89.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2% (A)” with a reference to “Free (F)”.1637. Tariff item No. 9031.20.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.1638. Tariff item No. 9031.49.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.1639. Tariff item No. 9031.80.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.1640. Tariff item No. 9032.89.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4.5% (A)” with a reference to “Free (F)”.1641. Tariff item No. 9033.00.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4% (A)” with a reference to “Free (F)”.1642. The List of Tariff Provisions set out in the schedule to the Act is amended by adding, in numerical order, the tariff provisions set out in Schedule 1 to this Act.1643. The following tariff items in the List of Intermediate and Final Rates for the Tariff Items of the “F” Staging Category set out in the schedule to the Act are repealed: 2836.20.90, 2842.10.10, 2903.43.00, 2903.44.00, 2903.49.00, 2905.16.90, 2909.49.92, 2916.12.20, 2921.19.91, 2921.22.00, 2921.46.00, 2921.49.00, 2922.31.00, 2922.39.90, 2922.41.90, 2924.23.19, 2924.23.99, 2924.24.00, 2925.12.00, 2929.90.10, 2929.90.90, 3811.90.00, 3817.00.90, 3903.11.00, 3903.19.10, 3903.20.10, 3903.30.10, 3919.10.10, 3919.90.10, 3920.30.90, 3920.43.90, 3920.49.90, 3921.90.12, 3921.90.19, 5106.10.90, 5106.20.00, 5107.10.90, 5107.20.90, 5111.11.50, 5111.11.90, 5111.19.39, 5111.19.90, 5111.20.19, 5111.20.29, 5111.20.91, 5111.20.92, 5111.30.18, 5111.30.19, 5111.30.29, 5111.30.91, 5111.30.92, 5111.90.50, 5111.90.91, 5111.90.92, 5112.11.90, 5112.19.19, 5112.20.91, 5112.20.92, 5112.30.30, 5112.30.91, 5112.90.91, 5112.90.92, 5113.00.90, 5203.00.90, 5204.11.90, 5205.11.90, 5205.12.90, 5205.13.90, 5205.14.90, 5205.21.90, 5205.22.90, 5205.23.90, 5205.24.90, 5205.31.90, 5205.32.90, 5205.41.90, 5205.42.90, 5206.11.00, 5206.12.00, 5206.13.00, 5206.22.00, 5206.31.00, 5206.32.00, 5206.34.00, 5206.35.00, 5206.41.00, 5206.42.00, 5206.43.00, 5206.44.00, 5208.21.99, 5208.22.90, 5208.23.99, 5208.29.99, 5208.31.99, 5208.32.90, 5208.33.99, 5208.39.90, 5208.41.90, 5208.42.99, 5208.43.90, 5208.49.99, 5208.51.90, 5208.52.90, 5208.59.99, 5209.21.90, 5209.22.90, 5209.29.90, 5209.31.90, 5209.32.90, 5209.39.90, 5209.41.90, 5209.42.90, 5209.43.99, 5209.49.90, 5209.51.00, 5209.52.90, 5209.59.90, 5210.11.00, 5210.19.00, 5210.21.00, 5210.29.00, 5210.31.00, 5210.32.00, 5210.39.00, 5210.41.00, 5210.49.19, 5210.49.90, 5210.51.90, 5210.59.00, 5211.11.00, 5211.12.90, 5211.19.00, 5211.20.19, 5211.20.90, 5211.31.00, 5211.32.90, 5211.39.00, 5211.41.90, 5211.42.90, 5211.43.90, 5211.51.00, 5211.52.90, 5211.59.00, 5212.11.30, 5212.11.90, 5212.12.30, 5212.12.90, 5212.13.40, 5212.13.90, 5212.14.40, 5212.14.90, 5212.15.30, 5212.15.90, 5212.21.30, 5212.21.90, 5212.22.30, 5212.22.90, 5212.23.30, 5212.23.90, 5212.24.30, 5212.24.90, 5212.25.30, 5212.25.90, 5308.90.90, 5309.21.90, 5309.29.90, 5310.90.99, 5401.10.00, 5402.11.90, 5402.20.90, 5402.31.90, 5402.32.90, 5402.33.90, 5402.39.00, 5402.51.90, 5402.52.99, 5402.59.90, 5402.61.00, 5402.62.90, 5402.69.90, 5407.10.20, 5407.10.90, 5407.41.90, 5407.42.90, 5407.43.00, 5407.44.00, 5407.51.90, 5407.52.90, 5407.53.00, 5407.61.11, 5407.61.19, 5407.61.93, 5407.61.99, 5407.69.90, 5407.71.00, 5407.72.00, 5407.73.90, 5407.74.00, 5407.91.90, 5407.92.90, 5407.93.90, 5407.94.90, 5408.21.90, 5408.22.29, 5408.24.19, 5408.24.99, 5408.31.90, 5408.32.90, 5408.33.90, 5408.34.90, 5508.10.10, 5509.11.00, 5509.12.90, 5509.21.90, 5509.22.30, 5509.22.90, 5509.31.00, 5509.32.90, 5509.41.90, 5509.42.00, 5509.52.90, 5509.53.90, 5509.61.00, 5509.62.00, 5509.91.00, 5509.92.00, 5509.99.00, 5510.11.90, 5510.20.90, 5510.30.90, 5510.90.00, 5513.19.00, 5513.21.00, 5513.31.90, 5513.41.90, 5514.12.90, 5514.21.00, 5514.22.90, 5514.41.00, 5514.42.00, 5515.11.90, 5515.22.00, 5516.11.00, 5516.14.90, 5516.24.90, 5516.31.00, 5516.32.00, 5516.33.00, 5516.34.00, 5516.41.00, 5516.42.00, 5516.43.00, 5516.44.00, 5601.21.29, 5601.29.90, 5602.10.90, 5602.21.99, 5602.29.00, 5602.90.90, 5603.11.50, 5603.11.99, 5603.12.50, 5603.12.99, 5603.13.50, 5603.13.99, 5603.14.50, 5603.14.99, 5603.91.50, 5603.91.90, 5603.92.60, 5603.92.99, 5603.93.60, 5603.93.90, 5603.94.50, 5603.94.90, 5604.90.10, 5606.00.90, 5801.10.99, 5801.22.29, 5801.22.99, 5801.23.90, 5801.24.90, 5801.25.29, 5801.26.90, 5801.31.90, 5801.32.90, 5801.33.90, 5801.34.90, 5801.35.99, 5801.36.90, 5801.90.99, 5802.11.90, 5802.19.90, 5802.20.90, 5802.30.90, 5803.00.19, 5803.00.22, 5803.00.29, 5803.00.99, 5804.10.30, 5804.10.90, 5804.21.90, 5804.29.90, 5804.30.30, 5804.30.90, 5806.10.19, 5806.10.99, 5806.20.90, 5806.31.40, 5806.31.50, 5806.31.90, 5806.32.99, 5806.39.99, 5806.40.90, 5807.10.19, 5807.10.29, 5807.90.90, 5808.10.90, 5808.90.90, 5809.00.90, 5810.10.90, 5810.91.30, 5810.91.90, 5810.92.90, 5810.99.90, 5811.00.29, 5901.10.90, 5901.90.90, 5903.10.19, 5903.10.29, 5903.20.19, 5903.20.29, 5903.90.10, 5903.90.29, 5906.10.90, 5906.91.99, 5906.99.19, 5906.99.29, 5907.00.18, 5907.00.19, 5910.00.90, 5911.10.90, 5911.20.90, 5911.40.90, 5911.90.90, 6001.10.90, 6001.21.00, 6001.22.00, 6001.29.90, 6001.91.00, 6001.92.90, 6001.99.90, 6002.40.40, 6002.40.90, 6002.90.19, 6002.90.90, 6003.10.99, 6003.20.40, 6003.20.90, 6003.30.99, 6003.40.99, 6003.90.40, 6003.90.90, 6004.10.19, 6004.10.90, 6004.90.30, 6004.90.90, 6005.21.30, 6005.21.90, 6005.22.30, 6005.22.90, 6005.23.30, 6005.23.90, 6005.24.30, 6005.24.90, 6005.31.90, 6005.32.90, 6005.33.99, 6005.34.90, 6005.41.90, 6005.42.90, 6005.43.99, 6005.44.90, 6005.90.29, 6005.90.99, 6006.21.10, 6006.21.90, 6006.22.10, 6006.22.90, 6006.23.29, 6006.23.90, 6006.24.10, 6006.24.90, 6006.31.90, 6006.32.90, 6006.33.90, 6006.34.90, 6006.41.90, 6006.42.90, 6006.43.90, 6006.44.90, 6006.90.90 and 8209.00.92.1644. The List of Intermediate and Final Rates for Tariff Items of the “F” Staging Category set out in the schedule to the Act is amended by adding, in numerical order, the tariff items set out in Schedule 2 to this Act.Coming into ForceDeemed coming into force — March 5, 2010
1645. This Part is deemed to have come into force on March 5, 2010.PART 6R.S., c. F-8; 1995, c. 17, s. 45(1)
FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS ACT1646. The Federal-Provincial Fiscal Arrangements Act is amended by adding the following after section 3.11:Additional fiscal equalization payment
3.12 An additional fiscal equalization payment may be paid for the fiscal year beginning on April 1, 2010 equal to,(a) for Nova Scotia, $250,405,000;(b) for New Brunswick, $80,300,000;(c) for Manitoba, $175,494,000; and(d) for Prince Edward Island, $3,304,000.2009, c. 2, s. 390
1647. The description of A in paragraph 24.702(b) of the Act is replaced by the following:Ais the amount determined for Ontario under subclause 24.7(1.2)(b)(ii)(A)(I) for that fiscal year, and1648. The Act is amended by adding the following after section 24.702:Payments to Saskatchewan and Newfoundland and Labrador
24.703 The Minister may pay an additional cash payment for the fiscal year beginning on April 1, 2010 equal to,(a) for Saskatchewan, $7,304,000; and(b) for Newfoundland and Labrador, $8,408,000.PART 72009, c. 2, s. 393
EXPENDITURE RESTRAINT ACT1649. Section 55 of the Expenditure Restraint Act is replaced by the following:Increase
55. (1) Despite subsections 55.1(2), 62.1(2), 62.2(2) and 62.3(2) of the Parliament of Canada Act and subsections 4.1(2), (4) and (6) of the Salaries Act, the increase in respect of allowances and salaries to be paid to members of the Senate and the House of Commons for the 2009–2010 fiscal year is to be 1.5%.No increase
(2) Despite the provisions referred to in subsection (1), there are to be no increases in respect of allowances and salaries to be paid to members of the Senate and the House of Commons for the 2010–2011, 2011–2012 and 2012–2013 fiscal years.Transition — 2013–2014 fiscal year
(3) In calculating the allowances and salaries to be paid to members of the Senate and the House of Commons for the 2013–2014 fiscal year, the indexing mentioned in the provisions referred to in subsection (1) is to be applied to the allowances and salaries payable to the members for the 2009–2010 fiscal year.PART 8AMENDMENTS RELATING TO CERTAIN GOVERNMENTAL BODIESDivision 1Amendments Relating to Certain Governor in Council Appointments1974-75-76, c. 11
Alberta-British Columbia Boundary Act, 1974Amendments to the Act1650. Section 2 of the Alberta-British Columbia Boundary Act, 1974 is amended by adding the following in alphabetical order:“Surveyor General”
« arpenteur général »
“Surveyor General” has the same meaning as in subsection 2(1) of the Canada Lands Surveys Act.1651. Subsection 3(1) of the Act is replaced by the following:Commission established
3. (1) There shall be a commission to be known as the Alberta-British Columbia Boundary Commission consisting of the Surveyor General and two other commissioners appointed by, respectively, the Lieutenant Governor in Council of the Province of Alberta under The Alberta-British Columbia Boundary Act, 1974 (Alberta) and the Lieutenant Governor in Council of the Province of British Columbia under the British Columbia-Alberta Boundary Act (British Columbia).1652. Subsection 4(2) of the Act is replaced by the following:Revision of map-sheets
(2) When a boundary line established in accordance with subsection (1) has been approved by the Lieutenant Governors in Council of the provinces of Alberta and British Columbia and has been declared by the Governor in Council to be the boundary between those provinces under section 6, the Surveyor General shall supplement or revise the map-sheets to incorporate that boundary line.Coming into ForceOrder in council
1653. Sections 1650 to 1652 come into force on a day to be fixed by order of the Governor in Council.R.S., c. A-13
Asia-Pacific Foundation of Canada ActAmendment to the Act2005, c. 30, s. 64
1654. Paragraph 9(a) of the Asia-Pacific Foundation of Canada Act is replaced by the following:(a) the Chairperson and up to four other directors appointed by the Governor in Council, on the recommendation of the Minister of Foreign Affairs, in this Act referred to as the “Minister”, after the Minister has consulted with the Board;Coming into ForceOrder in council
1655. Section 1654 comes into force on a day to be fixed by order of the Governor in Council.2004, c. 2
Assisted Human Reproduction ActAmendment to the Act1656. Subsection 26(1) of the Assisted Human Reproduction Act is replaced by the following:Board of directors
26. (1) There shall be a board of directors of the Agency consisting of not more than 12 members, including a Chairperson and the President of the Agency.Coming into ForceOrder in council
1657. Section 1656 comes into force on a day to be fixed by order of the Governor in Council.1997, c. 26
Budget Implementation Act, 1997Amendment to the Act (Canada Foundation for Innovation)1658. Paragraphs 9(2)(b) and (c) of the Budget Implementation Act, 1997 are replaced by the following:(b) five persons, who are resident in Canada, appointed by the Governor in Council on the recommendation of the Minister; and(c) seven persons, who are resident in Canada and none of whom are employees or agents of Her Majesty in right of Canada or in right of a province or members of the Senate, the House of Commons or the legislature of a province, appointed by the members in accordance with the by-laws of the foundation.Coming into ForceOrder in council
1659. Section 1658 comes into force on a day to be fixed by order of the Governor in Council.1995, c. 28
Business Development Bank of Canada ActAmendment to the Act1660. Subsection 5(1) of the Business Development Bank of Canada Act is replaced by the following:Membership of Board
5. (1) The Bank has a Board of Directors comprised of the Chairperson, the President and not fewer than three, but no more than 11, other directors.Coming into ForceOrder in council
1661. Section 1660 comes into force on a day to be fixed by order of the Governor in Council.R.S., c. G-10
Canada Grain ActAmendments to the ActR.S., c. 37 (4th Supp.), s. 3
1662. Sections 9 and 10 of the Canada Grain Act are replaced by the following:Staff
10. Any officers and employees that are necessary for the proper conduct of the business of the Commission, including managers and employees employed at elevators constructed or acquired by Her Majesty in right of Canada and administered by the Commission under this Act, shall be appointed in the manner authorized by law.1663. Paragraph 12(c) of the Act is replaced by the following:(c) specifying the duties of officers, managers and employees appointed as described in section 10;Coming into ForceOrder in council
1664. Sections 1662 and 1663 come into force on a day to be fixed by order of the Governor in Council.R.S., c. C-7
Canada Mortgage and Housing Corporation ActAmendments to the Act1999, c. 27, s. 26
1665. Subsections 7(3) to (5) of the Canada Mortgage and Housing Corporation Act are replaced by the following:Re-appointment
(3) The President on the expiration of his or her term of office may, if eligible, be re-appointed.2003, c. 22, par. 224(p)(E)
1666. (1) The portion of subsection 8(1) of the Act before paragraph (a) is replaced by the following:Ineligibility
8. (1) No person shall be appointed or continue as President or as a director from outside the federal public administration if that person2003, c. 22, par. 224(p)(E)
(2) Subsection 8(2) of the Act is replaced by the following:Shareholder in lending institution
(2) A person appointed as President or as a director from outside the federal public administration who is a shareholder of a lending institution shall divest themselves of ownership of their shares of the lending institution within three months after the date of their appointment and afterwards shall not during their term of office have an interest or right either directly or indirectly as a shareholder in a lending institution.2003, c. 22, par. 224(p)(E)
(3) Subsection 8(3) of the English version of the Act is replaced by the following:Failure to comply
(3) A person appointed as President or as a director from outside the federal public administration who fails to comply with subsection (2) ceases to hold office.Coming into ForceOrder in council
1667. Sections 1665 and 1666 come into force on a day to be fixed by order of the Governor in Council.R.S., c. C-8
Canada Pension PlanAmendments to the ActR.S., c. 30 (2nd Supp.), s. 45(1)
1668. The portion of subsection 82(3) of the Canada Pension Plan before paragraph (a) is replaced by the following:Panel
(3) The Governor in Council shall appoint a panel of between 100 and 360 persons resident in Canada, in such a way that, at any given time,2002, c. 8, s. 121(1)
1669. Paragraph 83(5)(b) of the Act is replaced by the following:(b) not less than one and not more than eight other persons, each of whom shall be a judge of the Federal Court of Appeal, the Federal Court or a superior court of a province.Coming into ForceOrder in council
1670. Sections 1668 and 1669 come into force on a day to be fixed by order of the Governor in Council.1991, c. 16; 2003, c. 22, s. 22
Canada School of Public Service ActAmendments to the Act1671. Section 2 of the Canada School of Public Service Act is amended by adding the following in alphabetical order:“public sector”
« secteur public »
“public sector” has the same meaning as in subsection 2(1) of the Public Servants Disclosure Protection Act;2003, c. 22, s. 26
1672. Section 7 of the Act is replaced by the following:Board of Governors
7. The School shall have a Board of Governors composed of not more than 11 governors, including a Chair and two ex officio governors.1673. (1) Subsection 10(1) of the Act is replaced by the following:Chair
10. (1) The Chief Human Resources Officer appointed under subsection 6(2.1) of the Financial Administration Act is Chair of the Board of Governors.2005, c. 15, s. 2
(2) Subsection 10(3) of the Act is replaced by the following:Ex officio governors
(3) The President and a person — occupying a position in the public sector — designated by the Clerk of the Privy Council and Secretary to the Cabinet, are ex officio governors.R.S., c. A-1
Related Amendment to the Access to Information ActSOR/2003-440
1674. Schedule I to the Access to Information Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”:Public Service Human Resources Management Agency of CanadaAgence de gestion des ressources humaines de la fonction publique du CanadaR.S., c. F-11
Related Amendments to the Financial Administration Act2005, c. 15, par. 4(a)
1675. (1) Subsection 6(2.1) of the Financial Administration Act is replaced by the following:Chief Human Resources Officer
(2.1) The Governor in Council may appoint an officer called the Chief Human Resources Officer to hold office during pleasure, who ranks as and has the powers of a deputy head of a department.2005, c. 15, par. 4(b)
(2) The portion of subsection 6(4.1) of the Act before paragraph (a) is replaced by the following:Delegation to Chief Human Resources Officer
(4.1) The Treasury Board may, subject to any terms and conditions that it considers appropriate, delegate to the Chief Human Resources Officer2005, c. 15, par. 4(b)
(3) Subsection 6(4.2) of the Act is replaced by the following:President of the Treasury Board to coordinate activities
(4.2) The President of the Treasury Board is responsible and accountable for the coordination of the activities of the Secretary of the Treasury Board, the Chief Human Resources Officer and the Comptroller General of Canada and may, subject to any terms and conditions that the President of the Treasury Board considers appropriate, delegate that responsibility to the Secretary of the Treasury Board or to any person under the President of the Treasury Board’s jurisdiction.R.S., c. 31 (4th Supp.)
Related Amendment to the Official Languages Act2005, c. 15, s. 3
1676. Section 47 of the Official Languages Act is replaced by the following:Audit reports to be made available to Commissioner
47. The Chief Human Resources Officer appointed under subsection 6(2.1) of the Financial Administration Act shall provide the Commissioner with any audit reports that are prepared under paragraph 46(2)(d).R.S., c. P-21
Related Amendment to the Privacy ActSOR/2003-439
1677. The schedule to the Privacy Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”:Public Service Human Resources Management Agency of CanadaAgence de gestion des ressources humaines de la fonction publique du Canada2005, c. 46
Related Amendments to the Public Servants Disclosure Protection Act2006, c. 9, s. 194(2) and (4)
1678. The definitions “Agency” and “Minister” in subsection 2(1) of the Public Servants Disclosure Protection Act are repealed.2006, c. 9, s. 198
1679. Subsection 10(4) of the Act is replaced by the following:Exception
(4) Subsections (1) and (2) do not apply to a chief executive if he or she declares, after giving notice to the Treasury Board Secretariat, that it is not practical to apply those subsections given the size of that portion of the public sector.2006, c. 9, s. 211
1680. (1) Subsections 38.1(1) and (2) of the Act are replaced by the following:Report to Treasury Board Secretariat — disclosures under section 12
38.1 (1) Within 60 days after the end of each financial year, each chief executive must prepare and submit to the Treasury Board Secretariat a report for that financial year on the activities, in the portion of the public sector for which the chief executive is responsible, respecting disclosures made under section 12.Report to President of the Treasury Board — disclosures under section 12
(2) Within six months after the end of each financial year, the Chief Human Resources Officer appointed under subsection 6(2.1) of the Financial Administration Act must prepare and submit to the President of the Treasury Board a report for that financial year that provides an overview of the activities, throughout the public sector, respecting disclosures made under section 12.2006, c. 9, s. 211
(2) Paragraph 38.1(3)(e) of the Act is replaced by the following:(e) any other matter that the Chief Human Resources Officer considers necessary.2006, c. 9, s. 220
1681. Sections 54.1 and 54.2 of the Act are repealed.1682. The Act is amended by replacing “Minister” with “President of the Treasury Board” in the following provisions:(a) section 4;(b) subsections 5(3) and 5(4);(d) subsection 38.1(4); and(e) section 54.Coming into ForceOrder in council
1683. Sections 1671 to 1682 come into force on a day to be fixed by order of the Governor in Council.R.S., c. C-13
Canadian Centre for Occupational Health and Safety ActAmendments to the Act1684. Paragraphs 4(c) to (e) of the Canadian Centre for Occupational Health and Safety Act are replaced by the following:(c) four other governors to be appointed after consultation with any organizations representative of workers that the Governor in Council considers appropriate; and(d) four other governors to be appointed after consultation with any organizations representative of employers that the Governor in Council considers appropriate.1685. Paragraphs 14(1)(a) and (b) of the Act are replaced by the following:(a) the number of members of the executive board who were appointed to the Council under paragraph 4(c) is equal to the number of members of the executive board who were appointed to the Council under paragraph 4(d); and(b) the aggregate of the number of members of the executive board appointed to the Council under paragraph 4(c) or (d) is not less than 50% of the total number of members of the executive board.Coming into ForceOrder in council
1686. Sections 1684 and 1685 come into force on a day to be fixed by order of the Governor in Council.R.S., c. 49 (4th Supp.)
Canadian Centre on Substance Abuse ActAmendments to the Act1687. Section 6 of the Canadian Centre on Substance Abuse Act is replaced by the following:Board of Directors
6. The affairs of the Centre shall be managed by a Board of Directors, in this Act referred to as the “Board”, consisting of a Chairperson and not more than 12 other directors whose backgrounds or experience would assist the Centre in the fulfilment of its purpose.1996, c. 8, par. 32(1)(b)
1688. Paragraphs 8(a) and (b) of the Act are replaced by the following:(a) the Chairperson and up to four other directors may be appointed by the Governor in Council on the recommendation of the Minister of Health, after that Minister has consulted with the Board, to hold office during pleasure; and(b) up to eight directors may be appointed by the Board, to hold office during pleasure, after consultations with the governments of the provinces and with any individuals and organizations representative of the business community and labour, professional and voluntary organizations having a particular interest in alcohol and drug abuse that the Board considers appropriate.1689. Sections 11 and 12 of the English version of the Act are replaced by the following:Role of Chairperson
11. The Chairperson shall preside at meetings of the Board and may perform any other duties that are assigned by the Board.Vice-Chairperson
12. The Board may elect from among its members a Vice-Chairperson who, in the event of the absence or incapacity of the Chairperson, or if the office of Chairperson is vacant, has and may exercise and perform all the duties and functions of the Chairperson.1690. Section 21 of the English version of the Act is replaced by the following:Chairperson and other directors
21. The Chairperson and the other directors shall serve without remuneration, but may be paid any reasonable travel and living expenses in connection with the activities of the Centre that are fixed by by-law of the Board.1691. The English version of the Act is amended by replacing “Chairman” with “Chairperson” in the following provisions:(a) section 7;(b) subsection 9(1);(c) section 10;(d) section 14; and(e) section 26.Coming into ForceOrder in council
1692. Sections 1687 to 1691 come into force on a day to be fixed by order of the Governor in Council.2000, c. 6
Canadian Institutes of Health Research ActAmendment to the Act1693. Subsection 7(1) of the Canadian Institutes of Health Research Act is replaced by the following:Governing Council
7. (1) There shall be a Governing Council of the CIHR consisting of not more than 18 members, one of whom shall be the President of the CIHR.Coming into ForceOrder in council
1694. Section 1693 comes into force on a day to be fixed by order of the Governor in Council.R.S., c. 47 (4th Supp.)
Canadian International Trade Tribunal ActAmendment to the Act1999, c. 12, s. 54(E)
1695. Subsection 3(1) of the Canadian International Trade Tribunal Act is replaced by the following:Tribunal established
3. (1) There is established a tribunal, to be known as the Canadian International Trade Tribunal, consisting, subject to subsection (2), of a Chairperson, two Vice-Chairpersons and not more than four other permanent members to be appointed by the Governor in Council.Coming into ForceOrder in council
1696. Section 1695 comes into force on a day to be fixed by order of the Governor in Council.1991, c. 8
Canadian Race Relations Foundation ActAmendments to the Act1697. Subsection 6(1) of the Canadian Race Relations Foundation Act is replaced by the following:Board of Directors
6. (1) The activities of the Foundation shall be managed by a Board of Directors consisting of a Chairperson and not more than 11 other directors to be appointed by the Governor in Council, on the recommendation of the Minister, after the Minister, taking into account the multicultural character, linguistic duality and regional diversity of Canadian society, has consulted with any governments, institutions, organizations and individuals that the Minister considers appropriate.1698. Section 23 of the Act is repealed.Coming into ForceOrder in council
1699. Sections 1697 and 1698 come into force on a day to be fixed by order of the Governor in Council.R.S., c. C-22
Canadian Radio-television and Telecommunications Commission ActAmendments to the Act1700. The definition “member” in section 2 of the Canadian Radio-television and Telecommunications Commission Act is replaced by the following:“member”
« conseiller »
“member” means a member of the Commission;1991, c. 11, s. 76
1701. Subsection 3(1) of the Act is replaced by the following:Commission established
3. (1) There is established a commission, to be known as the Canadian Radio-television and Telecommunications Commission, consisting of not more than 13 members, to be appointed by the Governor in Council.1702. Section 4 of the Act is replaced by the following:Duties of members
4. A member shall devote the whole of his or her time to the performance of his or her duties under this Act.2001, c. 34, par. 31(a)(E)
1703. (1) Subsection 6(1) of the Act is replaced by the following:Chairperson and Vice-Chairpersons
6. (1) The Governor in Council shall designate one of the members to be Chairperson of the Commission and two of the members to be Vice-Chairpersons of the Commission.2001, c. 34, par. 31(a)(E)
(2) Subsection 6(4) of the Act is replaced by the following:Acting Chairperson
(4) The Commission may authorize one or more of its members to act as Chairperson if the Chairperson and both Vice-Chairpersons are absent or unable to act or if the office of Chairperson and each office of Vice-Chairperson are vacant.2001, c. 34, par. 31(b)(E)
1704. Subsection 7(1) of the Act is replaced by the following:Salaries and fees
7. (1) Each member shall be paid a salary to be fixed by the Governor in Council.2003, c. 22, par. 224(z.11)(E) and 225(n)(E)
1705. Section 9 of the Act is replaced by the following:Members’ superannuation
9. (1) The members of the Commission are deemed to be persons employed in the public service for the purposes of the Public Service Superannuation Act.Compensation
(2) For the purposes of any regulations made under section 9 of the Aeronautics Act, the members of the Commission are deemed to be persons employed in the federal public administration.1706. Subsection 10(3) of the Act is replaced by the following:Quorum
(3) A majority of the members in office constitute a quorum of the Commission.1991, c. 11, s. 79
1707. Section 10.1 of the Act is replaced by the following:Residence of members
10.1 (1) Subject to subsection (2), the members of the Commission shall reside in the National Capital Region as described in the schedule to the National Capital Act or within any distance of it that may be determined by the Governor in Council.Residence of members — regional office
(2) If a regional office of the Commission is established under subsection 10(1.1), a member of the Commission who is designated for that region by the Governor in Council shall reside in that region and within any distance of that regional office that may be determined by the Governor in Council.2001, c. 34, par. 31(c)(E)
1708. Paragraph 11(1)(c) of the Act is replaced by the following:(c) fixing the travel and living expenses to be paid to members.1991, c. 11, s. 80; 1993, c. 38, s. 85; 2001, c. 34, par. 31(d)(E)
1709. Subsections 12(2) and (3) of the Act are replaced by the following:Telecommunications
(2) The members of the Commission and the Chairperson shall exercise the powers and perform the duties vested in the Commission and the Chairperson, respectively, by the Telecommunications Act or by any special Act within the meaning of that Act.By-laws
(3) The members of the Commission may make by-laws(a) respecting the establishment of special and standing committees of the members, the delegation of the powers, duties and functions of the members to those committees and the fixing of quorums for meetings of those committees; and(b) providing that any act or thing done by those committees in the exercise of the powers or the performance of the duties and functions delegated to it are deemed to be an act or thing done by the members.1991, c. 11
Consequential Amendment to the Broadcasting Act2001, c. 34, subpar. 32(1)(a)(ii)(E)
1710. Subsection 20(1) of the Broadcasting Act is replaced by the following:Panels of Commission
20. (1) The Chairperson of the Commission may establish panels, each consisting of not fewer than three members of the Commission, to deal with, hear and determine any matter on behalf of the Commission.Coming into ForceOrder in council
1711. Sections 1700 to 1710 come into force on a day to be fixed by order of the Governor in Council.1990, c. 13
Canadian Space Agency ActAmendments to the Act1712. The definitions “Board” and “Executive Vice-President” in section 2 of the English version of the Canadian Space Agency Act are repealed.1713. Subsection 12(3) of the Act is replaced by the following:Acting President
(3) In the event of the absence or incapacity of the President or a vacancy in that office, the Minister may appoint another person to act as President, but that person may only act as President for a period exceeding 90 days with the approval of the Governor in Council.1714. Sections 13 to 15 of the Act are replaced by the following:Reappointment
14. The President may be reappointed for a further term.Remuneration
15. The President shall be paid any remuneration that may be fixed by the Governor in Council.1715. The heading before section 19 and sections 19 to 22 of the Act are repealed.Coming into ForceOrder in council
1716. Sections 1712 to 1715 come into force on a day to be fixed by order of the Governor in Council.2000, c. 28
Canadian Tourism Commission ActAmendments to the Act1717. Section 8 of the Canadian Tourism Commission Act is replaced by the following:Constitution
8. The Board consists of not more than 12 directors, including a Chairperson and a President.1718. (1) Subsection 11(1) of the Act is replaced by the following:Appointment of directors
11. (1) Up to nine directors shall be appointed by the Minister, with the approval of the Governor in Council.2006, c. 9, s. 244.1
(2) Subsections 11(3) to (5) of the Act are replaced by the following:Term of office
(3) The directors appointed under subsection (1) hold office during pleasure on a part-time basis for a term not exceeding four years.2006, c. 9, s. 244.2
1719. Section 12 of the Act is repealed.1720. Section 16 of the Act is replaced by the following:Directors
16. The Chairperson and the directors appointed under subsection 11(1) shall be paid the fees that the Governor in Council may fix.2003, c. 22, par. 224(z.13)(E)
1721. Section 25 of the Act is replaced by the following:Accident compensation
25. The Chairperson, the President, the directors appointed under subsection 11(1) and the employees of the Commission are deemed to be employees for the purposes of the Government Employees Compensation Act and to be employed in the federal public administration for the purposes of any regulations made under section 9 of the Aeronautics Act.Coming into ForceOrder in council
1722. Sections 1717 to 1721 come into force on a day to be fixed by order of the Governor in Council.2005, c. 34
Department of Human Resources and Skills Development ActAmendment to the Act1723. Subsections 20(1) and (2) of the Department of Human Resources and Skills Development Act are replaced by the following:Commission
20. (1) The Canada Employment Insurance Commission is continued. It consists of four commissioners.Commissioners
(2) The four commissioners shall be(a) the Deputy Minister of Human Resources and Skills Development, who shall be the Chairperson of the Commission;(b) an Associate Deputy Minister of Human Resources and Skills Development, who shall be the Vice-Chairperson of the Commission;(c) a person appointed by the Governor in Council after consultation with organizations representative of workers; and(d) a person appointed by the Governor in Council after consultation with organizations representative of employers.Coming into ForceOrder in council
1724. Section 1723 comes into force on a day to be fixed by order of the Governor in Council.R.S., c. E-9
Energy Supplies Emergency ActAmendments to the Act1990, c. 2, s. 2
1725. Sections 3 and 4 of the Energy Supplies Emergency Act are replaced by the following:Board established
3. (1) There is established a board, to be known as the Energy Supplies Allocation Board, consisting of a chairperson and not more than six other members.Chairperson
(2) The Deputy Minister of Natural Resources is the Chairperson of the Board.Other members
(3) The other members of the Board are appointed by the Governor in Council to hold office during pleasure.Remuneration
4. The members of the Board, other than the Chairperson, shall be paid any remuneration that may be fixed by the Governor in Council and are entitled to be paid reasonable travel and living expenses incurred in the course of their duties while absent from their ordinary places of residence.1726. Subsection 7(2) of the English version of the Act is replaced by the following:Vice-Chairperson
(2) One of the members of the Board may be designated by the Governor in Council to be Vice-Chairperson and in the event of the absence or incapacity of the Chairperson or if the office of Chairperson is vacant, the Vice-Chairperson may exercise all the powers and perform all the functions of the Chairperson.1727. The English version of the Act is amended by replacing “Chairman” with “Chairperson” in the following provisions:(a) subsection 6(2);(b) subsection 7(1); and(c) section 12.Coming into ForceOrder in council
1728. Sections 1725 to 1727 come into force on a day to be fixed by order of the Governor in Council.R.S., c. E-20; 2001, c. 33, s. 2(F)
Export Development ActAmendment to the Act2001, c. 33, s. 4
1729. Section 3 of the Export Development Act is replaced by the following:Corporation established
3. A corporation is established, to be known as Export Development Canada, consisting of a Board of Directors composed of 13 directors, including a Chairperson and a President.Coming into ForceOrder in council
1730. Section 1729 comes into force on a day to be fixed by order of the Governor in Council.R.S., c. F-4; 1993, c. 3, s. 2
Farm Products Agencies ActAmendments to the Act1993, c. 3, s. 5
1731. (1) Subsection 3(1) of the Farm Products Agencies Act is replaced by the following:Council established
3. (1) There is established a council, to be known as the National Farm Products Council, consisting of not less than three and not more than seven members to be appointed by the Governor in Council to hold office during pleasure.(2) Subsection 3(3) of the Act is replaced by the following:Regional representation
(3) In making appointments under this section, the Governor in Council shall try to ensure equal representation from the four Western provinces, the two Central provinces and the four Atlantic provinces.Coming into ForceOrder in council
1732. Section 1731 comes into force on a day to be fixed by order of the Governor in Council.2005, c. 9
First Nations Fiscal and Statistical Management ActAmendments to the Act1733. Subsection 38(1) of the First Nations Fiscal and Statistical Management Act is replaced by the following:Establishment
38. (1) There is established a board, to be known as the First Nations Financial Management Board, to be managed by a board of directors consisting of a minimum of nine and a maximum of 13 directors, including a Chairperson and Vice-Chairperson.1734. Subsection 41(1) of the Act is replaced by the following:Appointment of additional directors
41. (1) The Governor in Council, on the recommendation of the Minister, shall appoint a minimum of five, and a maximum of nine, other directors to hold office during good behaviour for a term not exceeding five years, subject to removal by the Governor in Council at any time for cause.1735. Subsection 94(1) of the Act is replaced by the following:Board of directors
94. (1) The Institute shall be managed by a board of directors, consisting of 10 to 13 directors, including the Chairperson and Vice-Chairperson.1736. Section 96 of the Act is replaced by the following:Appointment of other directors
96. On the recommendation of the Minister, the Governor in Council shall appoint a minimum of eight, and a maximum of 11, additional directors to hold office during pleasure for a term not exceeding five years.Coming into ForceOrder in council
1737. Sections 1733 to 1736 come into force on a day to be fixed by order of the Governor in Council.R.S., c. F-13
Freshwater Fish Marketing ActAmendment to the Act2006, c. 9, par. 278(e)(E)
1738. Part II of the Freshwater Fish Marketing Act is repealed.Coming into ForceOrder in council
1739. Section 1738 comes into force on a day to be fixed by order of the Governor in Council.R.S., c. H-4
Historic Sites and Monuments ActAmendments to the Act1993, c. 28, s. 78, Sch. III, item 67(1)
1740. (1) The portion of subsection 4(1) of the Historic Sites and Monuments Act before paragraph (a) is replaced by the following:Board established
4. (1) There is established a Board, to be called the Historic Sites and Monuments Board of Canada, consisting of 16 members as follows:2002, c. 7, s. 179
(2) Paragraph 4(1)(d) of the Act is replaced by the following:(d) one representative for each province or territory, to be appointed by the Governor in Council.1741. Subsection 5(4) of the Act is replaced by the following:Quorum
(4) Seven members of the Board constitute a quorum.Coming into ForceOrder in council
1742. Sections 1740 and 1741 come into force on a day to be fixed by order of the Governor in Council.R.S., c. I-16
International Boundary Commission ActAmendments to the Act1743. Section 2 of the International Boundary Commission Act is amended by adding the following in alphabetical order:“Surveyor General”
« arpenteur général »
“Surveyor General” has the same meaning as in subsection 2(1) of the Canada Lands Surveys Act;2001, c. 4, s. 162
1744. Section 9 of the Act is replaced by the following:Canadian Commissioner
9. The Surveyor General is the Canadian member of the Commission.Claims in liability against Canadian Commissioner
9.1 For the purposes of section 3 of the Crown Liability and Proceedings Act, the Canadian member of the Commission while acting within the scope of that member’s duties or employment is deemed to be a servant of the Crown.Coming into ForceOrder in council
1745. Sections 1743 and 1744 come into force on a day to be fixed by order of the Governor in Council.R.S., c. I-19
International Development Research Centre ActAmendments to the Act1746. (1) The definition “Chairman” in section 2 of the English version of the International Development Research Centre Act is repealed.(2) Section 2 of the English version of the Act is amended by adding the following in alphabetical order:“Chairperson”
Version anglaise seulement
“Chairperson” means the Chairperson of the Board;1747. Section 3 of the Act is replaced by the following:Centre established
3. A corporation is established, to be called the International Development Research Centre, consisting of a Board of Governors that is composed of a Chairperson, President and not more than 16 other governors.1748. Subsection 5(1) of the English version of the Act is replaced by the following:Appointment of Chairperson
5. (1) The Chairperson of the Board shall be appointed by the Governor in Council to hold office during pleasure for a term not exceeding five years.1749. Section 6 of the English version of the Act is replaced by the following:Vice-Chairperson
6. (1) The Board shall elect one of the governors to be Vice-Chairperson of the Board.Absence, etc., of Chairperson
(2) In the event of the absence or incapacity of the Chairperson, or if the office of Chairperson is vacant, the Vice-Chairperson of the Board has all the duties and may perform all the functions of the Chairperson.1750. (1) Subsections 10(1) and (2) of the Act are replaced by the following:Majority of governors
10. (1) The Chairperson, the Vice-Chairperson and eight other governors must be Canadian citizens.Qualification
(2) At least 10 of the governors must have experience in the field of international development or experience or training in the natural or social sciences or technology.(2) Subsection 10(3) of the English version of the Act is replaced by the following:Parliamentary governors
(3) Two of the governors who are Canadian citizens, other than the Chairperson and the Vice-Chairperson, may be appointed from among the members of the Senate or the House of Commons.1751. Subsection 11(3) of the English version of the Act is replaced by the following:Chairperson
(3) The Board shall appoint one of the members of the executive committee to be the chairperson of the executive committee.1752. Subsection 16(2) of the English version of the Act is replaced by the following:Chairperson to preside
(2) The Chairperson shall preside at meetings of the Board.1753. The English version of the Act is amended by replacing “Chairman” with “Chairperson” in the following provisions:(a) subsection 5(3);(b) subsection 8(1);(c) subsection 11(1);(d) subsection 16(1); and(e) subsection 22(1).Coming into ForceOrder in council
1754. Sections 1746 to 1753 come into force on a day to be fixed by order of the Governor in Council.R.S., c. N-5
National Defence ActAmendment to the Act1998, c. 35, s. 82
1755. Subsection 250.1(1) of the National Defence Act is replaced by the following:Commission established
250.1 (1) There is established a commission, called the Military Police Complaints Commission, consisting of a Chairperson and not more than four other members to be appointed by the Governor in Council.Coming into ForceOrder in council
1756. Section 1755 comes into force on a day to be fixed by order of the Governor in Council.R.S., c. N-15
National Research Council ActAmendment to the Act1757. Subsection 3(1) of the National Research Council Act is replaced by the following:Council established
3. (1) There is established a Council, to be called the National Research Council of Canada, consisting of a president and not more than 18 other members to be appointed by the Governor in Council.Coming into ForceOrder in council
1758. Section 1757 comes into force on a day to be fixed by order of the Governor in Council.1993, c. 31
National Round Table on the Environment and the Economy ActAmendment to the Act1759. Section 3 of the National Round Table on the Environment and the Economy Act is replaced by the following:Round Table established
3. There is established a corporation, to be called the National Round Table on the Environment and the Economy, consisting of a Chairperson and not more than 16 other members to be appointed as provided in section 6.Coming into ForceOrder in council
1760. Section 1759 comes into force on a day to be fixed by order of the Governor in Council.R.S., c. N-21
Natural Sciences and Engineering Research Council ActAmendment to the Act1761. Section 3 of the Natural Sciences and Engineering Research Council Act is replaced by the following:Establishment and membership of Council
3. There is established a corporation, to be called the Natural Sciences and Engineering Research Council, consisting of a president and not more than 18 other members to be appointed by the Governor in Council as provided in section 5.Coming into ForceOrder in council
1762. Section 1761 comes into force on a day to be fixed by order of the Governor in Council.1999, c. 34
Public Sector Pension Investment Board ActAmendment to the Act1763. Subsection 6(1) of the Public Sector Pension Investment Board Act is replaced by the following:Board of directors
6. (1) The Board shall be managed by a board of directors of 11 directors, including the Chairperson.Coming into ForceOrder in council
1764. Section 1763 comes into force on a day to be fixed by order of the Governor in Council.1964-65, c. 19
Roosevelt Campobello International Park Commission ActAmendment to the Act1765. The Roosevelt Campobello International Park Commission Act is amended by adding the following after section 6:Appointment of Alternate MembersGovernor in council appointment
6.1 The Governor in Council shall appoint no more than two of the alternate members to the Commission.Coming into ForceOrder in council
1766. Section 1765 comes into force on a day to be fixed by order of the Governor in Council.R.S., c. S-12
Social Sciences and Humanities Research Council ActAmendment to the Act1767. Section 3 of the Social Sciences and Humanities Research Council Act is replaced by the following:Establishment and membership of Council
3. There is established a corporation, to be called the Social Sciences and Humanities Research Council, consisting of a president and not more than 18 other members to be appointed by the Governor in Council as provided in section 5.Coming into ForceOrder in council
1768. Section 1767 comes into force on a day to be fixed by order of the Governor in Council.R.S., c. S-16
Standards Council of Canada ActAmendments to the Act1996, c. 24, s. 1; 2003, c. 22, par. 224(z.78)(E)
1769. Paragraphs 3(a) to (d) of the Standards Council of Canada Act are replaced by the following:(a) the Chairperson and Vice-Chairperson of the Provincial-Territorial Advisory Committee established under subsection 20(1);(b) the Chairperson of the Standards Development Organizations Advisory Committee established under subsection 21(1); and(c) not more than 10 other persons to represent the private sector, including non-governmental organizations.1996, c. 24, s. 5; 2006, c. 9, s. 299
1770. Section 6 of the Act is replaced by the following:Appointment of members
6. (1) Each member of the Council, other than the persons referred to in paragraphs 3(a) and (b), shall be appointed by the Governor in Council, on the recommendation of the Minister, to hold office during pleasure for a term not exceeding four years in such a manner that will ensure, as far as possible, the expiration in any one year of the terms of office of not more than one half of the members.Requirements
(2) The members of the Council referred to in paragraph 3(c) must be representative of a broad spectrum of interests in the private sector and have the knowledge or experience necessary to assist the Council in the fulfilment of its mandate.No right to vote
(3) The member of the Council referred to in paragraph 3(b) is a non-voting member of the Council.2003, c. 22, par. 224(z.78)(E)
1771. Section 16 of the Act is replaced by the following:Not agent of Her Majesty
16. The Council is not an agent of Her Majesty and, except as provided in section 17, the members and the executive director and other officers and employees of the Council are not part of the federal public administration.2003, c. 22, para. 224(z.78)(E)
1772. Subsection 17(2) of the Act is replaced by the following:Members of the Council
(2) The Public Service Superannuation Act does not apply to the members of the Council.Coming into ForceOrder in council
1773. Sections 1769 to 1772 come into force on a day to be fixed by order of the Governor in Council.1992, c. 33
Status of the Artist ActAmendment to the Act1995, c. 11, s. 38; 1999, c. 31, s. 193(E)
1774. Section 4 of the Status of the Artist Act and the heading before it are repealed.Coming into ForceOrder in council
1775. Section 1774 comes into force on a day to be fixed by order of the Governor in Council.Division 21993, c. 44
North American Free Trade Agreement Implementation ActAmendments to the Act1776. Section 14 of the North American Free Trade Agreement Implementation Act is replaced by the following:Canadian Section of Secretariat
14. The Canadian Section of the Secretariat is established within the Department of Foreign Affairs and International Trade for the purpose of facilitating the operation of the Agreement, including the work of panels, committees and scientific review boards that may be established in accordance with the Agreement.2003, c. 22, par. 225(z.11)(E)
1777. Section 15 of the Act is replaced by the following:Secretary
15. (1) There shall be a Secretary of the Canadian Section of the Secretariat to be appointed in accordance with the Public Service Employment Act.Duties
(2) The Secretary is responsible for fulfilling the mandate of the Section. In doing so, the Secretary shall(a) provide assistance to the Free Trade Commission;(b) provide administrative assistance to panels and committees established under Chapter Nineteen of the Agreement and panels established under Chapter Twenty of the Agreement;(c) support — as the Free Trade Commission may direct — the work of other committees and groups established under the Agreement;(d) otherwise facilitate — as the Free Trade Commission may direct — the operation of the Agreement; and(e) supervise and direct the work of the Section.Transitional ProvisionsDefinitions
1778. (1) The following definitions apply in this section.“former Section”
« ancienne section »
“former Section” means the Canadian Section of the Secretariat established by section 14 of the North American Free Trade Agreement Implementation Act as it read immediately before the coming into force of section 1776. “new Section”
« nouvelle section »
“new Section” means the Canadian Section of the Secretariat established by section 14 of the North American Free Trade Agreement Implementation Act as enacted by section 1776.Secretary
(2) The person occupying the position of Secretary of the former Section immediately before the day on which section 1776 comes into force becomes on that day the Secretary of the new Section and is deemed to have been appointed under section 15 of the North American Free Trade Agreement Implementation Act as enacted by section 1777.Staff
(3) Nothing in section 1776 shall be construed as affecting the status of an officer or employee who, immediately before the coming into force of that section, occupied a position in the former Section, except that the officer or employee shall, on the coming into force of that section, occupy their position in the new Section.Transfer of appropriations
(4) Any amount appropriated, for the fiscal year in which section 1776 comes into force, by an appropriation Act based on the Estimates for that year for defraying the charges and expenses of the federal public administration in respect of the former Section that, on the day on which that section comes into force, is unexpended, is deemed, on that day, to be an amount appropriated for defraying the charges and expenses of the federal public administration in respect of the new Section.Transfer of powers, duties and functions — Secretary
(5) Any power, duty or function described in section 15 of the North American Free Trade Agreement Implementation Act as enacted by section 1777 that is vested in or exercisable by the Secretary of the former Section immediately before the day on which that section comes into force is, as of that day, vested in and exercisable by the Secretary of the new Section. Any other power, duty or function that is vested in or exercisable by the Secretary of the former Section immediately before that day is, as of that day, vested in and exercisable by the Deputy Minister of Foreign Affairs.Transfer of powers, duties and functions — officers and employees
(6) Any power, duty or function exercisable by an officer or employee of the former Section, immediately before the day on which section 1776 comes into force is, as of that day, exercisable by that officer or employee as officer or employee of the new Section.R.S., c. F-11
Consequential Amendments to the Financial Administration ActSOR/94-585; 1995, c. 5, s. 19(F)
1779. Schedule I.1 to the Financial Administration Act is amended by striking out, in column I, the reference to:NAFTA Secretariat — Canadian SectionSecrétariat de l’ALÉNA — Section canadienneand the corresponding reference in column II to “Minister for International Trade”.2003, c. 22, s. 11
1780. Schedule IV to the Act is amended by striking out the reference to:NAFTA Secretariat — Canadian SectionSecrétariat de l’ALÉNA — Section canadienne2006, c. 9, s. 270
1781. Part III of Schedule VI to the Act is amended by striking out, in column I, the reference to:NAFTA Secretariat — Canadian SectionSecrétariat de l’ALÉNA — Section canadienneand the corresponding reference in column II to “Secretary”.R.S., c. S-15
Consequential Amendment to the Special Import Measures Act1993, c. 44, s. 201(1)
1782. The definition “Canadian Secretary” in subsection 2(1) of the Special Import Measures Act is replaced by the following:“Canadian Secretary”
« secrétaire canadien »
“Canadian Secretary” means(a) when Part I.1 is in force, the Secretary referred to in section 15 of the North American Free Trade Agreement Implementation Act, and(b) when Part II is in force, the Secretary appointed under subsection 77.24(1);Coming into ForceOrder in council
1783. Sections 1776 to 1782 come into force on a day to be fixed by order of the Governor in Council.Division 31906-07, c. 22
The Intercolonial and Prince Edward Island Railways Employees’ Provident Fund ActRepeal of the ActRepeal
1784. The The Intercolonial and Prince Edward Island Railways Employees’ Provident Fund Act, chapter 22 of the Statutes of Canada, 1906-07, is repealed.Coming into ForceOrder in council
1785. Section 1784 comes into force on a day to be fixed by order of the Governor in Council.PART 9R.S., c. 32 (2nd Supp.)
PENSION BENEFITS STANDARDS ACT, 1985Amendments to the Act2001, c. 34, s. 66
1786. (1) The definition “participant ancien” in subsection 2(1) of the French version of the Pension Benefits Standards Act, 1985 is repealed.1998, c. 12, s. 1(2); 2000, c. 12, s. 254(2)
(2) The definitions “administrator”, “multi-employer pension plan”, “pension benefit” and “termination” in subsection 2(1) of the Act are replaced by the following:“administrator”
« administrateur »
“administrator”, in relation to a pension plan, means the administrator referred to in section 7, and includes the replacement administrator appointed under subsection 7.6(1);“multi-employer pension plan”
« régime interentreprises »
“multi-employer pension plan” means a pension plan organized and administered for employees of two or more employers whose contributions to the pension plan are determined under an agreement between the participating employers or a collective agreement, statute or regulation, if the pension plan provides pension benefits that are determined by periods of employment with any or all of the participating employers, but does not include a pension plan where more than 95% of the plan members are employed by participating employers who are incorporated and are affiliates within the meaning of the Canada Business Corporations Act;“pension benefit”
« prestation de pension »
“pension benefit” means a periodic amount to which, under the terms of a pension plan, a member or former member, or the spouse, common-law partner, survivor or designated beneficiary or estate or succession of a member or former member, is or may become entitled;“termination”
« cessation »
“termination”, in relation to a pension plan, means the situations described in subsections 29(1), (2), (2.1) and (4.2);2001, c. 34, s. 66
(3) The definitions “former member” and “ “office” and “officer” ” in subsection 2(1) of the English version of the Act are replaced by the following:“former member”
« ancien »
“former member”, in relation to a pension plan, means(a) except in sections 9.2 and 24 and paragraph 28(1)(b.1), a person who, on or after January 1, 1987, has either ceased membership in the plan or retired;(b) in section 9.2 and paragraph 28(1)(b.1), a person who has either ceased membership in the plan or retired and has not, before the termination of the whole of the plan,(i) transferred their pension benefit credit under section 26,(ii) used their pension benefit credit to purchase a life annuity under section 26, or(iii) had their pension benefits transferred to another pension plan; or(c) in section 24, a person who, before, on or after January 1, 1987, has either ceased membership in the plan or retired;“office” and “officer”
« fonctions » et « cadre »
“office” means the position of an individual entitling that individual to a fixed or ascertainable stipend or remuneration, and includes the position of an officer or director of a corporation or other organization and of an agent or mandatary acting for a principal or mandator, and “officer” means a person holding such a position;(4) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:“actuary”
« actuaire »
“actuary” means a Fellow of the Canadian Institute of Actuaries;“plan year”
« exercice du régime »
“plan year”, in respect of a pension plan, means a calendar year, unless otherwise specified in the plan;“variable benefit”
« prestation variable »
“variable benefit” means a pension benefit payable in the form of a variable payment out of the pension fund;“workout agreement”
« accord de sauvetage »
“workout agreement” means an agreement that establishes a funding schedule that has been approved by the Minister under section 29.3;(5) Subsection 2(1) of the French version of the Act is amended by adding the following in alphabetical order:« ancien »
“former member”
« ancien » Relativement à un régime de pension, se dit :a) sauf aux articles 9.2 et 24 et à l’alinéa 28(1)b.1), du participant dont la participation a pris fin ou qui a pris sa retraite, le 1^er janvier 1987 ou après cette date;b) à l’article 9.2 et à l’alinéa 28(1)b.1), du participant dont la participation a pris fin ou qui a pris sa retraite, à l’exception de celui qui, avant la cessation totale du régime, a, au titre de l’article 26, transféré ses droits à pension ou utilisé ceux-ci pour acheter une prestation viagère ou fait transférer ses prestations de pension à un autre régime de pension;c) à l’article 24, du participant dont la participation a pris fin ou qui a pris sa retraite, même avant le 1^er janvier 1987.2000, c. 12, s. 255
1787. Section 3 of the Act is replaced by the following:Pension plans may exceed minimum requirements
3. The requirements of this Act and the regulations shall not be construed as preventing the registration or operation of a pension plan containing provisions that are more advantageous to members of the plan, former members or potential members or their spouses, common-law partners, designated beneficiaries, estates or successions.1998, c. 12, s. 3
1788. (1) Paragraph 5(2)(c) of the Act is replaced by the following:(c) disclose information gathered under paragraph (a) or (b) or subsection 9.01(6) or filed under subsection 9.01(5) or section 10, 10.1 or 12 to any government agency or regulatory body.(2) Section 5 of the Act is amended by adding the following after subsection (2):Terms and conditions
(3) Any approval, authorization, consent or permission of the Superintendent given under this Act may be subject to terms and conditions.1998, c. 12, s. 5
1789. Paragraph 7.5(2)(b) of the Act is replaced by the following:(b) require the administrator to invite members, former members or any other persons entitled to pension benefits under the pension plan to attend the meeting; and1790. The Act is amended by adding the following after section 7.5:Appointment of replacement administrator
7.6 (1) If the administrator of a pension plan is insolvent or unable to act or the Superintendent is of the opinion that it is in the best interests of the members or former members, or any other persons entitled to pension benefits under the plan, that the administrator be removed, the Superintendent may remove the administrator and appoint a replacement administrator. A replacement administrator may recover their reasonable fees and expenses from the pension fund.Notification
(2) The Superintendent must notify a replaced administrator of their removal as soon as feasible.Effect of replacement
(3) The replacement administrator is seized of the pension fund as of the date of the notification under subsection (2).Notice
(4) If the whole of a pension plan is terminated, the replacement administrator must, on receiving approval of the termination report under subsection 29(10), give notice to the members, former members and any other persons who are entitled to pension benefits under the pension plan of the replacement administrator’s intention to distribute the assets of the plan in accordance with the report.Publication
(5) The replacement administrator must publish the notice in the Canada Gazette and, except as otherwise directed by the Superintendent, once a week for two consecutive weeks in one or more newspapers in general circulation in each province.Subrogation
(6) The members, former members and any other persons who were entitled to pension benefits under the pension plan immediately before the appointment of the replacement administrator are subrogated to those rights and claims of the replacement administrator that the replacement administrator has elected in writing not to pursue. They may maintain an action in respect of those rights and claims in their own name.Discharge
(7) The Superintendent may discharge the replacement administrator when the assets of the pension plan have been distributed in accordance with this Act and the regulations.1791. (1) The portion of subsection 8(1) of the English version of the Act before paragraph (a) is replaced by the following:Amounts to be held in trust
8. (1) An employer shall ensure, with respect to its pension plan, that the following amounts are kept separate and apart from the employer’s own moneys, and the employer is deemed to hold the amounts referred to in paragraphs (a) to (c) in trust for members of the pension plan, former members, and any other persons entitled to pension benefits under the plan:1998, c. 12, s. 6(1)
(2) Paragraph 8(1)(b) of the Act is replaced by the following:(b) an amount equal to the aggregate of the following payments that have accrued to date:(i) the prescribed payments, and(ii) the payments that are required to be made under a workout agreement; and(3) The portion of paragraph 8(1)(c) of the English version of the Act before subparagraph (i) is replaced by the following:(c) all of the following amounts that have not been remitted to the pension fund:(4) The portion of subsection 8(1) of the Act after subparagraph (c)(i) is replaced by the following:(ii) other amounts due to the pension fund from the employer, including any amounts that are required to be paid under subsection 9.14(2) or 29(6).(5) Subsection 8(3) of the Act is replaced by the following:Administration of pension plan and fund
(3) The administrator shall administer the pension plan and pension fund as a trustee for the employer, the members of the pension plan, former members, and any other persons entitled to pension benefits under the plan.1792. The Act is amended by adding the following before section 9:Required Funding1793. (1) Subsection 9(1) of the Act is replaced by the following:Funding of pension plan
9. (1) A pension plan shall be funded in accordance with the prescribed tests and standards for solvency.Payments by employer
(1.1) In respect of a pension plan that is not a multi-employer pension plan, the employer shall pay into the pension fund all amounts required to meet the prescribed tests and standards for solvency.Multi-employer pension plan
(1.2) In respect of a multi-employer pension plan, each participating employer shall pay into the pension fund all contributions that they are required to pay under an agreement between participating employers or a collective agreement, statute or regulation.(2) The portion of subsection 9(2) of the Act before paragraph (a) is replaced by the following:Actuarial reports
(2) In the case of an actuarial report required under subsection 12(2), if the Superintendent is of the opinion that the report has not been prepared1794. The Act is amended by adding the following after section 9:Designation of actuary
9.01 (1) If the Superintendent is of the opinion that it is in the best interests of the members or former members, or any other persons entitled to pension benefits under a pension plan, the Superintendent may designate an actuary to prepare, in accordance with subsection 12(3.1), an actuarial report or a termination report required under subsection 12(2) or 29(9), respectively, and to provide the administrator with the report within the period specified by the Superintendent.Notification
(2) The Superintendent must notify the administrator in writing of the designation. If the administrator is not the employer, the administrator must notify the employer in writing.Obligation to provide information
(3) The administrator and employer must, if requested to do so, provide the designated actuary with any information in their possession or control that the designated actuary considers necessary for the preparation of the report.Comments on draft report
(4) Before finalizing the report, the designated actuary must provide the administrator with a copy of the draft report and give the administrator an opportunity to submit comments.Report to be filed
(5) The administrator must file with the Superintendent the report prepared by the designated actuary within the period specified by the Superintendent.Power of Superintendent
(6) If the administrator fails to file the report within the specified period, the Superintendent may require the designated actuary to provide a copy of the report.Replacement report
(7) If the administrator has already filed the report in respect of which an actuary is designated, subsection 9(2) does not apply to that report and the designated actuary’s report replaces it.Funding of pension plan
(8) A pension plan must be funded in accordance with the report prepared by the designated actuary, once the report has been filed under subsection (5) or provided to the Superintendent under subsection (6).Fees and expenses
(9) The administrator must pay out of the pension fund the reasonable fees and expenses of the designated actuary that are associated with the preparation of the report.1795. The Act is amended by adding the following after section 9.1:Letters of CreditLetters of credit
9.11 (1) Subject to the regulations, an employer may provide a trustee with, or transfer to a trust, a letter of credit made out to the trustee for the benefit of the pension plan, instead of paying into the pension fund an amount that is required to be paid under subsection 9(1.1).Copy to administrator
(2) As soon as feasible after the letter of credit is issued, the employer must provide the administrator with a copy of it.Deductions from remuneration
(3) The employer may not obtain a letter of credit in respect of an amount that it has deducted from members’ remuneration.Non-application
(4) Subsection (1) does not apply in respect of a pension plan that has been terminated in whole.Duty of employer
9.12 The employer must ensure that the letter of credit and the trust agreement comply with this Act and the regulations and must, at any intervals or times and in the form that the Superintendent directs, provide the Superintendent and the administrator with a written statement confirming that compliance.Obligation of trustee
9.13 (1) The trustee must hold the letter of credit in trust for the pension plan.Disclosure
(2) The trustee must file with the Superintendent any information in respect of a letter of credit that the Superintendent requires at any intervals or times that the Superintendent directs.No liability
(3) No civil action lies against the trustee for having, in good faith and in accordance with the regulations, on the direction of the employer, allowed the letter of credit to be cancelled or its face value to be reduced.Demand for payment
9.14 (1) In the prescribed circumstances, the trustee must make a demand to the issuer for payment into the pension fund of an amount equal to the face value of the letter of credit.Payment by employer
(2) If the issuer fails to honour the letter of credit, the employer must pay an amount equal to its face value into the pension fund without delay.Non-application of subsection 8(1)
(3) Subsection 8(1) does not apply to an amount in respect of which the employer has obtained a letter of credit unless the issuer fails to honour the letter of credit.Bankruptcy, etc., of employer
(4) In the event of any liquidation, assignment or bankruptcy of the employer, an amount equal to the amount of a letter of credit that has not been honoured by the issuer is deemed to be separate from and form no part of the estate in liquidation, assignment or bankruptcy.Costs
9.15 The costs that are associated with obtaining, holding, amending or cancelling a letter of credit may not be paid out of the pension fund.Crown CorporationsReduction of payments
9.16 If the employer is a Crown corporation, a payment that it is required to make under subsection 9(1.1) may be reduced, provided the payment does not relate to any amount that the employer has deducted from members’ remuneration and the prescribed conditions have been met.Surplus1998, c. 12, s. 9
1796. (1) The portion of subsection 9.2(1) of the Act before paragraph (a) is replaced by the following:Refund of surplus to the employer
9.2 (1) If an actuarial report prepared by a designated actuary or filed under subsection 12(2) indicates that there is a surplus, no part of that surplus may be refunded to the employer unless1998, c. 12, s. 9
(2) Paragraph 9.2(1)(b) of the Act is replaced by the following:(b) the requirements of the regulations made under paragraph 39(1)(h.1) are met; and1998, c. 12, s. 9; 2001, c. 34, ss. 67(1)(F) and (2)(F)
(3) Subsections 9.2(4) and (5) of the Act are replaced by the following:Submission to arbitration
(4) Subject to subsection (5), if more than one half but fewer than two thirds of the persons in each of the categories referred to in subsection (3) consented to the proposal, the employer may, or if the whole of the pension plan is terminated shall, submit the proposal to arbitration. The employer shall notify the Superintendent and the persons in those categories if the proposal is to be submitted to arbitration.Liquidation of employer
(5) The employer’s claim to the surplus, or part of it, shall be submitted to arbitration within 18 months after the termination of the whole of the pension plan, or any longer period specified by the Superintendent, if(a) the employer has not established a claim to the surplus; and(b) the employer is in the process of being liquidated.The employer shall notify the Superintendent and the persons in the categories referred to in subsection (3) that the claim is to be submitted to arbitration.1998, c. 12, s. 10
1797. Subsection 10.1(2) of the Act is replaced by the following:Void amendments
(2) Unless the Superintendent authorizes the amendment, an amendment is void or, in Quebec, null if(a) it would have the effect of reducing(i) pension benefits accrued before the date of the amendment or pension benefit credits relating to pension benefits accrued before the date of the amendment, or(ii) an immediate or deferred pension benefit to which a member, former member or any other person was entitled before the date of the amendment;(b) the solvency ratio of the pension plan would fall below the prescribed solvency ratio level;(c) the amendment would reduce the solvency ratio of the pension plan and the solvency ratio would be below the prescribed solvency ratio level once the amendment is made; or(d) the solvency ratio of the pension plan is below the prescribed solvency ratio level and the amendment would increase pension benefits or pension benefit credits.1798. The Act is amended by adding the following after section 10.1:Multi-employer pension plans
10.11 The administrator of a multi-employer pension plan may, subject to section 10.1 and despite the terms of the pension plan, make an amendment to any document referred to in paragraph 10(1)(a) or (b) that would have the effect of reducing pension benefits or pension benefit credits.1998, c. 12, s. 10
1799. Section 10.2 of the Act is replaced by the following:No transfer without permission
10.2 Subject to section 26, the administrator may transfer or permit the transfer of any part of the assets of the pension plan that relate to defined benefit provisions to another pension plan, including a pension plan to which this Act does not apply, only with the Superintendent’s permission.1998, c. 12, s. 10
1800. Subsection 11(4) of the Act is replaced by the following:Temporary direction
(4) If, in the opinion of the Superintendent, the length of time required for representations to be made under subsection (3) might be prejudicial to the interests of the members, former members or any other persons entitled to pension benefits under the pension plan, the Superintendent may make a direction with respect to the matters referred to in subsection (1) or (2) that has effect for a period of not more than 15 days.1801. (1) Subsections 12(1) to (3) of the Act are replaced by the following:Annual reporting requirements
12. (1) The administrator of a pension plan shall file with the Superintendent — annually or at any other intervals or times that the Superintendent directs — an information return relating to that pension plan, containing the prescribed information, in any form that the Superintendent directs.Actuarial reports, financial statements and other information
(2) The administrator of a pension plan shall file with the Superintendent actuarial reports, financial statements, and any other information required by or under the regulations at any intervals or times that the Superintendent directs.Employer
(3) The employer shall file with the Superintendent any information required by or under the regulations at any intervals or times that the Superintendent directs.(2) Subsection 12(4) of the French version of the Act is replaced by the following:Délai pour le dépôt
(4) Sauf directives contraires du surintendant, les documents visés au présent article doivent être déposés dans les six mois suivant la fin de l’exercice du régime auquel ils se rapportent.1998, c. 12, s. 13
1802. Section 13 of the Act is replaced by the following:Information to members
13. The administrator of a pension plan must provide the members, former members and any other persons entitled to pension benefits under the plan with any information that the Superintendent specifies, at the time and in the manner specified by the Superintendent.2007, c. 35, s. 141
1803. (1) Paragraph 16.1(3)(b) of the Act is replaced by the following:(b) in the case of a person who was receiving a joint and survivor pension benefit prior to the phased retirement period, the person’s spouse or common-law partner who would receive that joint and survivor pension benefit on the death of the person consents in the prescribed form to the cessation of the payment of the joint and survivor pension benefit;2007, c. 35, s. 141
(2) Paragraph 16.1(3)(e) of the Act is replaced by the following:(e) the whole of the pension plan from which the phased retirement benefit is to be paid has not been terminated.1804. The Act is amended by adding the following after section 16.1:Variable BenefitVariable benefit
16.2 (1) Subject to the regulations, a pension plan may provide that a member or former member who is entitled to an immediate pension benefit under subsection 16(1) or eligible to receive an immediate pension benefit under subsection 16(2) may elect to receive a variable benefit payable under a defined contribution provision.Conditions
(2) A member or former member may make the election only if(a) their spouse or common-law partner notifies the administrator of their consent, in the prescribed form; and(b) the whole of the pension plan has not been terminated at the time the election is made.Non-application
(3) Section 22 does not apply to a variable benefit.Entitlement of survivor
16.3 (1) In the case of the death of a former member who had a spouse or common-law partner at the time payment of a variable benefit referred to in subsection 16.2(1) commenced, the survivor is entitled to receive, subject to the regulations and the regulations made under the Income Tax Act, a variable benefit payable under a defined contribution provision based on the amount remaining in the former member’s account maintained in respect of the defined contribution provision.Designated beneficiary or estate or succession
(2) If a former member dies without leaving a survivor, the amount remaining in the former member’s account maintained in respect of a defined contribution provision is to be paid, subject to the regulations made under the Income Tax Act, to the former member’s designated beneficiary or, if there is none, to the former member’s estate or succession.Transfer
16.4 (1) At least once every year, or more frequently if the pension plan permits, a former member or their survivor may elect(a) to transfer the amount remaining to another pension plan, including a plan referred to in paragraph 26(5)(a) or (b), if that other plan permits;(b) to transfer the amount remaining to a retirement savings plan of the prescribed kind for the former member or survivor, as the case may be; or(c) to use the amount remaining to purchase an immediate or deferred life annuity of the prescribed kind for the former member or survivor, as the case may be.The former member or survivor must notify the administrator of their intention to make such an election in the prescribed form and the administrator must, without delay, take the necessary action to give effect to the notification.Transfer in case of death
(2) If the survivor notifies the administrator of their intention to do so, in the prescribed form, within 90 days after the former member’s death or, if the Superintendent allows a longer period under paragraph 28(1)(d), within 60 days after the administrator has given the written statement under that paragraph, the survivor may also(a) transfer the amount remaining to another pension plan, including a plan referred to in paragraph 26(5)(a) or (b), if that other plan permits;(b) transfer the amount remaining to a retirement savings plan of the prescribed kind for the survivor; or(c) use the amount remaining to purchase an immediate or deferred life annuity of the prescribed kind for the survivor.The administrator must, without delay, take the necessary action to give effect to the notification.2001, c. 34, s. 68(F)
1805. Section 17 of the Act is replaced by the following:Provision respecting vesting
17. A pension plan must provide that any member of the plan is entitled, on cessation of membership in the plan,(a) to a deferred pension benefit, based on the member’s period of employment and salary up to the time of cessation of membership, and calculated in a similar manner and payable on the same terms and conditions as the immediate pension benefit — other than that provided by additional voluntary contributions — that the member would have been eligible to receive under the plan if they had attained pensionable age; and(b) to any other benefit or option, based on the member’s period of employment and salary up to the time of cessation of membership, and calculated in a similar manner and payable on the same terms and conditions as the benefit or option to which, if the member had remained a member of the plan until pensionable age, the member would have been entitled under the terms of the plan that are required or permitted by subsections 16(2), (4) and (6) and sections 22 to 25 and 27.2001, c. 34, s. 69(1)(F)
1806. (1) Paragraph 18(1)(c) of the Act is replaced by the following:(c) with respect to a person who has been a member for a continuous period of at least two years, that, except as provided in section 26, that person — if they are entitled to a benefit described in section 16 or 17 or would be entitled to the benefit if they retired or ceased membership in the plan — is not permitted to withdraw any part of their contributions to the plan, other than additional voluntary contributions, in respect of any period of membership in the plan on or after October 1, 1967 for which they are entitled to the benefit, and that any pension fund moneys attributable to those contributions shall be applied under the terms of the plan toward the payment of the benefit.2001, c. 34, s. 69(2)(F)
(2) Paragraph 18(2)(a) of the Act is repealed.2001, c. 34, s. 70(F)
1807. Section 20 of the Act and the heading before it are repealed.2001, c. 34, s. 71(F)
1808. Section 21 of the Act is replaced by the following:Minimum pension benefit credit
21. (1) Subject to paragraph 26(3)(b), if a member of a defined benefit plan retires, ceases to be a member or dies or if the whole or part of the plan is terminated, the pension benefit in respect of the member is to be increased by the amount, if any, by which the aggregate of the member’s contributions, other than additional voluntary contributions, together with interest in accordance with section 19, exceeds 50 per cent of the pension benefit credit in respect of the member’s membership in the plan.Exception
(2) Subsection (1) does not apply to a contribution, or the pension benefit arising from it, in respect of any defined contribution provision of a defined benefit plan.If plan provides for indexation
(3) Subsection (1) does not apply if a defined benefit plan provides for annual indexation of a deferred pension benefit, up to the day when payment of that deferred pension benefit commences, on the basis of(a) increases of at least 75 per cent of the annual increase of the Consumer Price Index, minus one per cent; or(b) any other formula that, in the Superintendent’s opinion, would provide protection that on the average would be comparable to that described in paragraph (a).Calculation of annual increase of Consumer Price Index
(4) For the purposes of paragraph (3)(a),(a) the “Consumer Price Index” means the Consumer Price Index for Canada, as published by Statistics Canada under the authority of the Statistics Act; and(b) the annual increase of the Consumer Price Index must be calculated, in prescribed manner, by the comparison between two consecutive and reasonably current 12-month periods.1998, c. 12, s. 15(1); 2000, c. 12, par. 264(a); 2001, c. 34, s. 72(1)(F)
1809. (1) Subsection 23(1) of the Act is replaced by the following:If member dies before eligible for early retirement
23. (1) In the case of the death of a member or former member of a pension plan who is entitled to a deferred pension benefit under section 17, or, in the case of a member, would be entitled to that benefit if the member ceased membership in the plan, the member’s or former member’s survivor is entitled to the pension benefit credit, calculated in accordance with section 21, to which the member or former member would have been entitled on the day of death if they had terminated employment on that day and had not died.No survivor
(1.1) If a member or former member dies without leaving a survivor, the pension benefit credit referred to in subsection (1) is to be paid to the member’s or former member’s designated beneficiary or, if there is none, to their estate or succession.1998, c. 12, ss. 15(2) and (3); 2000, c. 12, par. 264(b); 2001, c. 34, s. 72(2)(F)
(2) Subsections 23(3) and (4) of the Act are repealed.1998, c. 12, s. 15(3); 2000, c. 12, par. 264(c)
(3) The portion of subsection 23(6) of the Act before paragraph (b) is replaced by the following:Effect of group life insurance plan
(6) Subject to subsection (7), a defined benefit plan may provide for the reduction of the benefit payable under subsection (1) or (2) by an amount equal to that part of the group life insurance payment that can be considered to have been paid by employer premiums, calculated in a manner satisfactory to the Superintendent, if(a) in the circumstances described in subsection (1) or (2), a survivor is entitled to a payment under a group life insurance plan on the death of the member or former member of the pension plan;1810. The heading before section 25 of the Act is replaced by the following:Divorce, Annulment, Separation or Breakdown of Common-law Partnership2000, c. 12, s. 259(1)
1811. (1) Subsection 25(2) of the Act is replaced by the following:Application of provincial property law
(2) Subject to subsections (4), (7) and (8), pension benefits, pension benefit credits and any other benefits under a pension plan are, on divorce, annulment, separation or breakdown of common-law partnership, subject to the applicable provincial property law.2000, c. 12, s. 259(2); 2001, c. 34, s. 73(F)
(2) Subsection 25(4) of the Act is replaced by the following:Power to assign to spouse, etc.
(4) A member or former member of a pension plan may assign all or part of their pension benefit, pension benefit credit or other benefit under the plan to their spouse, former spouse, common-law partner or former common-law partner, effective as of divorce, annulment, separation, or breakdown of the common-law partnership, as the case may be. The assignee is, in respect of the assigned portion of the pension benefit, pension benefit credit or other benefit, deemed for the purposes of this Act, except section 21,(a) to have been a member of that pension plan; and(b) to have ceased to be a member of that pension plan as of the effective date of the assignment.However, a subsequent spouse or common-law partner of the assignee is not entitled to any pension benefit, pension benefit credit or other benefit under the pension plan in respect of that assigned portion.2000, c. 12, s. 259(2)
(3) The portion of subsection 25(5) of the Act before paragraph (b) is replaced by the following:Duty of administrator
(5) On divorce, annulment, separation or breakdown of a common-law partnership, if a court order or an agreement between the parties provides for the distribution of property between a member or former member and their spouse, former spouse or former common-law partner, the administrator shall determine and administer any pension benefit, pension benefit credit or other benefit of a pension plan of the member or former member in the prescribed manner and in accordance with the court order or agreement on receipt of(a) a written request from either the member or former member or their spouse, former spouse or former common-law partner that all or part of the pension benefit, pension benefit credit or other benefit, as the case may be, be distributed or administered in accordance with the court order or the agreement; and2000, c. 12, s. 259(2)
(4) The portion of subsection 25(5) of the English version of the Act after paragraph (b) is replaced by the following:However, in the case of a court order, the administrator shall not administer the pension benefit, pension benefit credit or other benefit in accordance with the court order until all appeals from that order have been finally determined or the time for appealing has expired.2000, c. 12, s. 259(2)
(5) Subsection 25(8) of the Act is replaced by the following:Adjustment of joint and survivor pension benefit
(7.1) A pension plan may provide that, if no part of the pension benefit of a member or former member is required to be distributed to that person’s spouse, former spouse or former common-law partner under a court order or agreement referred to in subsection (5), a joint and survivor pension benefit may be adjusted so that it becomes payable in the normal form of the pension benefit as defined in subsection 22(1).Limitation
(8) The aggregate of the following amounts shall not be greater than the actuarial present value of the pension benefit or other benefit, as the case may be, that would have been payable to the member or former member had the divorce, annulment, separation or breakdown not occurred:(a) the actuarial present value of the pension benefit or other benefit paid to the member or former member, and(b) the actuarial present value of the pension benefit or other benefit paid to the spouse, former spouse or former common-law partner of the member or former member.1812. The heading before section 26 of the Act is replaced by the following:Portability of Pension Benefit Credits and Purchase of Life Annuities2000, c. 12, par. 264(d)
1813. (1) The portion of paragraph 26(3)(b) of the Act before subparagraph (i) is replaced by the following:(b) that, if part of the pension benefit payable results from the excess described in subsection 21(1), the member or the survivor, as the case may be, must choose one of the following options in respect of that excess:(2) Subsection 26(4) of the Act is repealed.1814. The Act is amended by adding the following after section 26:If transfer or purchase impairs solvency
26.1 The administrator of a pension plan must obtain the consent of the Superintendent to transfer moneys out of the pension fund under section 26 or purchase an immediate or deferred life annuity if, in the Superintendent’s opinion, the transfer or purchase would impair the solvency of the pension fund. The Superintendent may consent to the transfer or purchase or may direct the administrator to carry out the transfer or purchase.2000, c. 12, par. 263(d)
1815. (1) The portion of paragraph 28(1)(b) of the Act before subparagraph (i) is replaced by the following:(b) that each member of the plan and the member’s spouse or common-law partner will be given, in the prescribed circumstances and manner and within six months — or any longer period permitted by the Superintendent — after the end of each year of operation of the plan, a written statement showing1998, c. 12, s. 17(2); 2000, c. 12, par 263(d); 2001, c. 34, s. 75
(2) Paragraphs 28(1)(c) and (d) of the Act are replaced by the following:(b.1) that each former member of the plan and the former member’s spouse or common-law partner will be given, in the prescribed circumstances and manner and within six months — or any longer period permitted by the Superintendent — after the end of each year of operation of the plan, a written statement showing(i) the prescribed ratio of the plan or, if there is no prescribed ratio, the funded ratio, if applicable, and(ii) any other prescribed information;(c) that each member and former member of the plan, every other person entitled to pension benefits under the plan and their spouses or common-law partners may, once in each year of operation of the plan, either personally or by an agent or mandatary authorized in writing for that purpose,(i) examine copies of the documents or information filed with the Superintendent under subsection 9.01(5), 10(1) or 10.1(1), section 12 or subsection 29.03(4) or any regulations made under paragraph 39(1)(i), the reports provided under subsection 9.01(6), the letters of credit referred to in subsection 9.11(1), the documents submitted under subsection 29.3(3), and of any other prescribed documents, at the Canadian head office of the administrator or at any other place that is agreed to by the administrator and the person requesting to examine the documents, and(ii) order, in writing, a copy of any of those documents;(d) that, if a member of the plan retires or ceases to be a member of the plan for any reason other than the termination of the whole of the plan, the administrator shall give to that member and to the member’s spouse or common-law partner a written statement, in the prescribed form, of the member’s pension benefits and other benefits payable under the plan, within 30 days after the date of the retirement or cessation of membership, or any longer period permitted by the Superintendent; and(e) that, if a member of the plan dies, the administrator shall give the written statement referred to in paragraph (d) in the prescribed form within 30 days after the date of the death — or any longer period permitted by the Superintendent — to the survivor, if there is one, to the member’s designated beneficiary, if the administrator has been notified of the designation and there is no survivor, or, in every other case, to the executor, administrator or liquidator of the member’s estate or succession.(3) Section 28 of the Act is amended by adding the following after subsection (2):Information on plan termination
(2.1) A pension plan shall provide that if the whole of the plan is terminated, the administrator shall give to each member and former member and to the spouse or common-law partner of each member and former member, a written statement, in the prescribed form, informing them of(a) the termination of the plan within 30 days or any longer period permitted by the Superintendent; and(b) the member’s pension benefits and other benefits payable under the plan within 120 days after the termination or any longer period that the Superintendent may allow.1816. (1) Subsection 29(3) of the Act is replaced by the following:Declaration by Superintendent
(2.1) The Superintendent may also declare the whole of a pension plan terminated if there is a cessation of crediting of benefits to the plan members.Date of termination
(3) In a declaration made under subsection (2) or (2.1), the Superintendent shall declare a pension plan or part of a pension plan, as the case may be, to be terminated as of the date that the Superintendent considers appropriate in the circumstances.1998, c. 12, s. 18(1)(E)
(2) Subsection 29(4) of the Act is replaced by the following:Adoption of new plan
(4) If employer contributions to a multi-employer pension plan that is a defined benefit plan are suspended or cease as a result of the adoption of a new defined benefit plan, the original plan is deemed not to have been terminated, and the pension benefits and other benefits provided under the original plan are deemed to be benefits provided under the new plan in respect of any period of membership before the adoption of the new plan, whether or not the assets and liabilities of the original plan have been consolidated with those of the new plan.1998, c. 12, s. 18(2)
(3) Subsection 29(5) of the Act is replaced by the following:Partial termination
(4.1) Only the Superintendent may declare part of a pension plan terminated.Termination by administrator or employer
(4.2) Subject to subsections (1), (2) and (2.1), the whole of a pension plan is terminated only if the administrator or employer notifies the Superintendent in writing of their decision to terminate the pension plan and the date of the termination.Result of termination
(4.3) As of the date of the termination of the whole of a pension plan, there is to be no crediting of benefits to the plan members under that pension plan.Notice of voluntary termination or winding-up
(5) An administrator or employer who terminates or winds up a pension plan shall notify the Superintendent in writing not less than 60 and not more than 180 days before the date of the termination or winding-up.(4) Subsection 29(6) of the Act is replaced by the following:Payments by employer to meet solvency requirements
(6) If the whole of a pension plan is terminated, the employer shall, without delay, pay into the pension fund all amounts that would otherwise have been required to be paid to meet the prescribed tests and standards for solvency referred to in subsection 9(1) and, without limiting the generality of the foregoing, the employer shall pay into the pension fund(a) an amount equal to the normal cost that has accrued to the date of the termination;(b) the amounts of any prescribed special payments that are due on termination or would otherwise have become due between the date of the termination and the end of the plan year in which the pension plan is terminated;(c) the amounts of payments that are required to be made under a workout agreement that are due on termination or would otherwise have become due between the date of the termination and the end of the plan year in which the pension plan is terminated;(d) all of the following amounts that have not been remitted to the pension fund at the date of the termination:(i) the amounts deducted by the employer from members’ remuneration, and(ii) other amounts due to the pension fund from the employer; and(e) the amounts of all of the payments that are required to be made under subsection 9.14(2).(5) Section 29 of the Act is amended by adding the following after subsection (6):Payment by employer of pension benefits
(6.1) If the whole of a pension plan that is not a multi-employer pension plan is terminated, the employer shall pay into the pension fund, in accordance with the regulations, the amount — calculated periodically in accordance with the regulations — that is required to permit the plan to satisfy any obligations with respect to pension benefits as they are determined on the date of the termination.Application of subsection 8(1)
(6.2) Subsection 8(1) does not apply in respect of the amount that the employer is required to pay into the pension fund under subsection (6.1). However, it applies in respect of any payments that are due and that have not been paid into the pension fund in accordance with the regulations made for the purposes of subsection (6.1).Overpayment
(6.3) If, on the winding-up of the pension plan, there remains in the pension fund an amount that is more than the amount required to permit the plan to satisfy all obligations with respect to pension benefits as they are determined on the date of termination, the portion of the remaining amount that is, according to the regulations, attributable to the payments made under subsection (6.1) does not constitute a surplus and, subject to subsection (7), is to revert to the benefit of the employer.Winding-up or bankruptcy
(6.4) On the winding-up of the pension plan or the liquidation, assignment or bankruptcy of the employer, the amount required to permit the plan to satisfy any obligations with respect to pension benefits as they are determined on the date of termination is payable immediately.Application of subsection 8(1)
(6.5) Subsection 8(1) does not apply in respect of the amount that the employer is required to pay into the pension fund under subsection (6.4). However, it applies in respect of any payments that have accrued before the date of the winding-up, liquidation, assignment or bankruptcy and that have not been remitted to the fund in accordance with the regulations made for the purposes of subsection (6.1).2000, c. 12, s. 261
(6) Subsection 29(7) of the Act is replaced by the following:Assets of the pension plan
(7) On the termination or winding-up of the whole of a pension plan, no part of the assets of the plan shall revert to the benefit of the employer until the Superintendent’s consent has been obtained and provision has been made for the payment to members and former members and their spouses, common-law partners, designated beneficiaries, estates or successions of all accrued or payable benefits in respect of membership up to the date of the termination or winding-up.(7) Subsections 29(9) to (12) of the Act are replaced by the following:Actuarial termination report
(9) On the termination of the whole or part of a pension plan, the administrator of the plan shall file with the Superintendent a termination report, prepared by a person having the prescribed qualifications, setting out the nature of the pension benefits and other benefits to be provided under the plan and a description of the methods of allocating and distributing those benefits and deciding the priorities in respect of the payment of full or partial benefits to the members. The report must also give the amount referred to in subsection (6.1) — calculated as at the date of termination — and contain any prescribed information.Assets not to be applied until termination report approved
(10) Assets of the pension plan may not be applied toward the provision of any benefits until the Superintendent has approved the termination report. The administrator of the plan may nevertheless pay pension benefits, as they fall due, to the person entitled.Superintendent may direct winding-up
(11) If the whole of a pension plan has been terminated and the Superintendent is of the opinion that no action or insufficient action has been taken to wind up the plan, the Superintendent may direct the administrator to distribute the assets of the plan in accordance with the regulations made under paragraph 39(1)(j), and may direct that any expenses incurred in connection with that distribution be paid out of the pension fund of the plan, and the administrator shall comply with any such direction without delay.1998, c. 12, s. 19
1817. Section 29.1 of the Act is replaced by the following:DISTRESSED PENSION PLAN WORKOUT SCHEMEApplication
29.01 (1) Sections 29.02 to 29.3 apply only in respect of a defined benefit plan that is not a multi-employer pension plan.Agent of Her Majesty
(2) Sections 29.02 to 29.3 do not apply in respect of an employer who is an agent of Her Majesty in right of Canada.Definitions
29.02 The following definitions apply in sections 29.03 to 29.3:“beneficiary”
« bénéficiaire »
“beneficiary” means any person, other than a member, who is entitled to pension benefits under a pension plan.“representative”
« représentant »
“representative” means a bargaining agent for unionized members or a representative appointed under subsection 29.08(3).Election of employer
29.03 (1) Subject to the regulations, an employer may elect to enter into a distressed pension plan workout scheme, as provided for in this section and sections 29.04 to 29.3, unless the employer is in the process of being liquidated, has made an assignment or has become bankrupt or the whole of the pension plan has been terminated.Resolution
(2) The election must be authorized by a resolution of the employer and, in the case of a Crown corporation, must also be authorized by the Minister and the appropriate Minister, as defined in subsection 83(1) of the Financial Administration Act.Declaration
(3) The election must be made by means of a declaration, in the prescribed form, of an officer of the employer and the declaration must(a) state that the employer does not anticipate being able to make the payments required under subsection 9(1.1) or that the employer is the subject of proceedings under the Companies’ Creditors Arrangement Act or Part III of the Bankruptcy and Insolvency Act;(b) state that the employer intends to negotiate with the representatives of the members and beneficiaries with the purpose of entering into a workout agreement;(c) indicate, in the case of an employer who is not the subject of proceedings under the Companies’ Creditors Arrangement Act or Part III of the Bankruptcy and Insolvency Act, what portion of the payments referred to in subsection 29.07(1) the employer intends to defer; and(d) contain any prescribed information.Filing
(4) The employer must, without delay, file the declaration, a certified copy of the employer’s resolution and any prescribed documents with the Superintendent and provide the Minister and the administrator with a copy of the documents filed.Notice to members and beneficiaries
(5) The employer must, in accordance with the regulations, provide notice of the declaration to the members and beneficiaries.Negotiation period
29.04 (1) On the day on which the declaration is filed with the Superintendent, a negotiation period for the purposes of paragraph 29.03(3)(b) begins and, subject to subsections (2) and (3), ends on the date that is determined in accordance with the regulations.Extension by Minister
(2) The Minister may extend the negotiation period by a period of up to three months and, in determining whether to do so, must take into account any written representations made by the employer or the representatives and any other matter that the Minister considers relevant. No more than one extension may be granted in respect of any negotiation period.Termination by Minister
(3) The Minister may terminate the negotiation period by notifying the Superintendent, the administrator, the employer and the representatives of the date of the termination.Exception
29.05 Despite section 29.04, the negotiation period ends, and may not be extended, on the liquidation, assignment or bankruptcy of the employer.No termination
29.06 Despite section 11.1 and subsections 29(2) and (2.1), the Superintendent may not revoke the registration of a pension plan or declare the whole of a pension plan terminated during the negotiation period.Deferral of payments
29.07 (1) If an employer makes an election under subsection 29.03(1), the payments to the pension fund that become due during the negotiation period are deferred, to the extent specified in the declaration, except payments that relate to normal cost and payments of the amounts that the employer has deducted from members’ remuneration.Non-application of subsection 8(1)
(2) Subsection 8(1) does not apply to the deferred payments during the negotiation period.When deferred payments become due
(3) The deferred payments and interest on those payments become due immediately if(a) the whole of the pension plan is terminated during the negotiation period;(b) the employer becomes the subject of proceedings under the Companies’ Creditors Arrangement Act or Part III of the Bankruptcy and Insolvency Act during the negotiation period;(c) the workout agreement does not provide for the payment of the deferred amounts; or(d) there is no workout agreement at the end of the negotiation period.Non-application
(4) Subsections (1) to (3) do not apply if, at the time the election is made to enter into a distressed pension plan workout scheme, the employer is the subject of proceedings under the Companies’ Creditors Arrangement Act or Part III of the Bankruptcy and Insolvency Act.Appointment by Federal Court
29.08 (1) Once the declaration has been filed with the Superintendent, the employer must, without delay, apply to the Federal Court for the appointment of(a) a representative who has exclusive authority to negotiate a workout agreement on behalf of the beneficiaries; and(b) a representative who has exclusive authority to negotiate a workout agreement on behalf of the non-unionized members, if any.Other court
(2) If the employer is the subject of proceedings under the Companies’ Creditors Arrangement Act or Part III of the Bankruptcy and Insolvency Act, the employer must make the application instead to the appropriate court as determined by the regulations.Eligibility
(3) The Federal Court or the court referred to in subsection (2) must appoint representatives who meet the prescribed eligibility criteria. The appointment is subject to any terms that the Federal Court or other court considers appropriate.Information to be provided to representatives
(4) Within five days after the day on which a representative is appointed, the administrator must provide the representative with the names and home addresses of the non-unionized members or beneficiaries that they represent and a copy of the declaration.Notice to members and beneficiaries
(5) Each representative — or, if the representative agrees, the employer — must, in the prescribed manner and within the prescribed period, notify the non-unionized members or beneficiaries that they represent of their appointment and provide them with any prescribed information.Costs
(6) The costs associated with the application made under subsection (1) or (2) must be paid by the employer and not out of the pension fund.Obligation of employer and administrator
29.09 (1) The employer and administrator must provide the representatives with any prescribed information in the prescribed manner and within the prescribed period.Fees and expenses
(2) The reasonable fees and expenses of the representatives must be paid by the employer and not out of the pension fund.Workout agreement
29.1 (1) Subject to the regulations made for the purposes of sections 29.03 to 29.09, this section and sections 29.2 and 29.3, the employer and the representatives may negotiate a workout agreement that, among other things, proposes a funding schedule in respect of the pension plan for the period specified in the agreement.Exception
(2) The proposed funding schedule may not provide for payments that become due before the day on which the negotiation period begins or that relate to normal cost.Termination
(3) A workout agreement may not be entered into in respect of a pension plan that has been terminated in whole.Information to be provided to members and beneficiaries
29.2 (1) The members and beneficiaries must be provided with the prescribed information regarding the proposed workout agreement within the prescribed period by their respective representatives or, if the representative agrees, by the employer.Consent of representatives
(2) A representative who is not a bargaining agent may consent to a proposed workout agreement only if less than one third of the members or beneficiaries that they represent object to the agreement within the prescribed period.How objections are counted
(3) Any objection expressed by a representative on behalf of the members or beneficiaries that they represent is to be counted as a separate objection for each person that they represent.Approval by Minister
29.3 (1) The proposed funding schedule may take effect only if it is approved by the Minister, on the request of the employer and the representatives who consent to the proposed workout agreement.Objections
(2) The request for approval of the funding schedule may be submitted to the Minister only if less than one third of the members and less than one third of the beneficiaries object to the proposed workout agreement within the prescribed period.Request for approval
(3) A request for approval must be submitted within the prescribed period and must be accompanied by(a) a copy of the proposed workout agreement signed by the employer and the representatives that consent to it;(b) the funding schedule in the form that the Superintendent directs;(c) a written statement from each representative who consents to the proposed workout agreement or the employer, as the case may be, confirming that the requirements set out in subsection 29.2(1) have been met;(d) a written statement in which the employer confirms that the requirement set out in subsection (2) has been met; and(e) any prescribed documents or information.Conditions
(4) The Minister may approve the funding schedule only if, in the Superintendent’s opinion, it complies with the regulations made under subparagraph 39(1)(n.1)(v). In deciding whether or not to approve the funding schedule, the Minister must consider the prescribed criteria and any other matter that the Minister considers relevant.Notification of decision
(5) The Minister must notify the Superintendent, employer, administrator and representatives of the decision and, if the funding schedule is approved, must provide the Superintendent with a copy of the schedule.Effect of approval
(6) On approval by the Minister, the funding schedule is, for the purposes of this Act — except section 38 — and the regulations, considered to be part of the prescribed tests and standards for solvency in respect of the pension plan in question.Inconsistency
(7) In the event of an inconsistency between the approved funding schedule and the provisions of the regulations, the funding schedule prevails to the extent of the inconsistency.1998, c. 12, s. 22
1818. Subsection 33.2(1) of the Act is replaced by the following:Superintendent may bring actions
33.2 (1) In addition to any other action that the Superintendent may take in respect of a pension plan, the Superintendent may bring against the administrator, employer or any other person any cause of action that a member, former member or any other person entitled to a benefit from the plan could bring.1819. (1) Subparagraph 38(1)(b)(ii) of the English version of the Act is replaced by the following:(ii) in any record, writing or other document, makes a false or deceptive statement or a false or deceptive entry, or(2) Subsection 38(5) of the English version of the Act is replaced by the following:Corporations and other bodies
(5) If a corporation or other body is guilty of an offence under this section, every officer, director, agent or mandatary or member of the corporation or body who directed, authorized, assented to, acquiesced in or participated in the offence is a party to and guilty of the offence and is liable on summary conviction to the punishment provided for the offence, whether or not the corporation or body has been prosecuted or convicted.1820. (1) Section 39 of the Act is amended by adding the following after paragraph (e):(e.1) respecting the interest to be paid on the amounts due to the pension fund from the employer or the administrator;(e.2) respecting the letters of credit referred to in subsection 9.11(1), including regulations(i) specifying the types of payments that may be replaced by a letter of credit,(ii) specifying the circumstances in which a payment or part of a payment may be replaced by a letter of credit and the conditions and restrictions that apply,(iii) specifying the eligibility criteria that the issuer of the letter of credit and the trustee referred to in section 9.13 must meet,(iv) specifying the terms and conditions that a letter of credit and a trust agreement must contain,(v) specifying the circumstances in which, on the direction of the employer, a letter of credit may be cancelled or its face value amended and the conditions that apply, and(vi) specifying the circumstances in which a letter of credit must be cancelled or its face value reduced and the amount — or part of the amount — in respect of which it was obtained to be paid by the employer into the pension fund;(e.3) respecting the reduction of payments referred to in section 9.16, including specifying the conditions under which they may be reduced and the types of payments that may be reduced;(2) Section 39 of the Act is amended by adding the following after paragraph (h.1):(h.2) respecting solvency ratios and solvency ratio levels and the manner in which they are to be determined;(3) Paragraph 39(i) of the Act is replaced by the following:(i) authorizing the Superintendent to specify the information in respect of pension plans that is to be provided to the Superintendent by the administrator;(i.1) authorizing the Superintendent to specify the information in respect of pension plans that is to be provided to the Superintendent by the employer;(4) Paragraph 39(j) of the French version of the Act is replaced by the following:j) régir la répartition des actifs d’un régime de pension en liquidation;1998, c. 12, s. 26(3)
(5) Paragraph 39(j.1) of the Act is replaced by the following:(j.1) respecting the manner in which the administrator of a pension plan must deal with complaints or inquiries from members of the pension plan, former members and any other persons entitled to pension benefits under the plan;(6) Section 39 of the Act is amended by adding the following after paragraph (k.1):(k.2) respecting variable benefits;(7) Paragraph 39(l) of the French version of the Act is replaced by the following:l) définir « invalidité »;(8) Paragraph 39(m) of the Act is replaced by the following:(l.1) defining the term “normal cost” for the purposes of paragraph 29(6)(a) and subsections 29.07(1) and 29.1(2);(m) respecting the meaning of “impair the solvency” for the purposes of section 26.1;(9) Section 39 of the Act is amended by adding the following after paragraph (m):(m.1) respecting payment of the amount described in subsection 29(6.1);(m.2) respecting the manner in which the amount described in subsection 29(6.1) is to be calculated, including the periodic adjustment of that amount between the date of termination and the date of the winding-up of the pension plan;(m.3) respecting the determination of the portion referred to in subsection 29(6.3) and the reversion of that portion to the benefit of the employer;(10) The portion of paragraph 39(n) of the French version of the Act before subparagraph (i) is replaced by the following:n) régir la coordination des paiements suivants :(11) Section 39 of the Act is amended by adding the following after paragraph (n):(n.1) respecting the distressed pension plan scheme provided for in sections 29.01 to 29.3, including regulations(i) specifying the circumstances in which the election referred to in subsection 29.03(1) may not be made,(ii) specifying the form and content of the notice to be provided under subsection 29.03(5) as well as the manner in which and the period within which it is to be provided,(iii) respecting the negotiation process,(iv) respecting the determination of the day on which the negotiation period is to end, and(v) respecting the funding schedule, including what it may provide for and the requirements that it must meet;(12) Section 39 of the Act is renumbered as subsection 39(1) and is amended by adding the following:Classes
(2) A regulation made under this Act may be made applicable generally to all pension plans or specifically to one or more classes of pension plans.General or specific application
(3) A regulation made for the purposes of subsection 8(4.1) or 9(1), sections 9.11 to 9.15 or subsection 10.1(2) may be made applicable generally to all pension plans or specifically to one or more pension plans.1821. The Act is amended by adding the following after section 39:Incorporation by reference
39.1 (1) A regulation made under this Act may incorporate by reference a document produced by a person or body other than the Minister or the Superintendent.Reproduced or translated document
(2) A regulation may incorporate by reference a document that the Minister or Superintendent reproduces or translates from a document produced by a person or body other than the Minister or Superintendent, with any adaptations of form or reference that will facilitate its incorporation.Jointly produced document
(3) A regulation may incorporate by reference a document that the Minister or Superintendent produces jointly with a provincial or foreign government or government agency for the purpose of harmonizing the regulation with other laws.Scope of incorporation
(4) A document may be incorporated by reference as it exists on a particular date or as it is amended from time to time.Defence
(5) No person may be convicted of an offence or subjected to a penalty for the contravention of a regulation if a document that is relevant to the offence or contravention is incorporated by reference in the regulation unless it is proved that, at the time of the alleged contravention, the document was reasonably accessible to the person or reasonable steps had been taken to ensure that the document was accessible to the public.Registration and publication
(6) For greater certainty, a document that is incorporated by reference in a regulation is not required to be transmitted for registration or published in the Canada Gazette by reason only that it is incorporated by reference.Exception
(7) A regulation that is specifically applicable to one pension plan or one employer may not incorporate by reference a document produced by the employer or administrator or any person related to either of them, including any body corporate that — within the meaning of subsections 2(2), (4) and (5) of the Canada Business Corporations Act — is affiliated with either of them or is the holding body corporate or a subsidiary of either of them.1822. Paragraphs 40(b) to (d) of the Act are repealed.1823. The heading before section 43 and sections 43 to 45 of the Act are repealed.Replacement of “acquises” with “accumulées”
1824. The French version of the Act is amended by replacing “acquises” with “accumulées” in the following provisions:(a) paragraph (a) of the definition “régime à cotisations déterminées” in subsection 2(1);(b) paragraph 16.1(5)(a); and(c) paragraph 30(1)(c) and subsection 30(2).Replacement of “void” with “void or, in Quebec, null”
1825. The English version of the Act is amended by replacing “void” with “void or, in Quebec, null” in the following provisions:(a) the definition “spouse” in subsection 2(1);(b) paragraphs 16.1(4)(g) and (5)(c);(c) subsections 36(1), (2) and (4); and(d) subsections 37(1) and (2).Transitional ProvisionAdoption of new plan
1826. If, as a result of the adoption of a new plan, employer contributions to a pension plan are suspended or cease before the day on which subsection 29(4) of the Pension Benefits Standards Act, 1985, as enacted by subsection 1816(2), comes into force, the original plan is deemed not to have been terminated, and the pension benefits and other benefits provided under the original plan are deemed to be benefits provided under the new plan in respect of any period of membership before the adoption of the new plan, regardless of whether the assets and liabilities of the original plan have been consolidated with those of the new plan.Coming into ForceOrder in council
1827. The provisions of this Part — other than sections 1788, 1789, 1792, 1793, 1794, 1796, 1798, 1799, 1801, 1803, 1810 and 1811, subsection 1813(2), section 1814, subsections 1816(1) and (3), section 1819, subsections 1820(2) to (5), (7), (8) and (10) and sections 1821, 1824 and 1825 — come into force on a day or days to be fixed by order of the Governor in Council.PART 10AGREEMENT ON SOCIAL SECURITY BETWEEN CANADA AND THE REPUBLIC OF POLAND — RETROACTIVE COMING INTO FORCEComing into force of Agreement
1828. Despite sections 41 and 42 of the Old Age Security Act, the Agreement on Social Security between Canada and the Republic of Poland, signed on April 2, 2008, is deemed to have come into force in Canada on October 1, 2009.Actions taken
1829. All actions taken in accordance with the conditions of the Agreement referred to in section 1828 during the period beginning on October 1, 2009 and ending on the day on which section 1828 comes into force, including the exchange of information — with respect to a person — that is obtained under the Old Age Security Act or prepared under that Act from that information between the competent authorities or competent institutions of Canada and the Republic of Poland and the payment of any benefits purporting to have been made under that Act, are deemed to be lawful.Interpretation
1830. For the purposes of section 1829, “competent authority” and “competent institution” have the same meanings as in the Agreement referred to in section 1828.PART 11R.S., c. E-20; 2001, c. 33, s. 2(F)
EXPORT DEVELOPMENT ACT1993, c. 26, s. 4(1)
1831. Paragraph 10(1.1)(h) of the Export Development Act is replaced by the following:(h) make any investment or enter into any transaction, including any transaction whose object is the management of portfolio risks, that is necessary or desirable for the financial management of the Corporation;1993, c. 26, s. 6
1832. Section 17 of the Act is replaced by the following:Offices
17. (1) The Corporation may establish offices in and outside Canada, and the Corporation’s head office shall be in the National Capital Region as described in the schedule to the National Capital Act.Approval
(2) The Corporation shall obtain the approval of the Minister and the Minister of Foreign Affairs before establishing any office outside Canada.Conditions
(3) The approval may be of a limited duration and may be subject to conditions.Revocation
(4) Either the Minister or the Minister of Foreign Affairs may, if he or she considers it appropriate, revoke the approval by giving notice to the Corporation of the revocation and of its effective date.1993, c. 26, s. 8
1833. Subsection 23(6) of the Act is replaced by the following:Financial management
(6) The Minister, with the concurrence of the Minister of Finance, may authorize the Corporation to make any investment or enter into any transaction or any class of transactions — including the forgiveness in whole or in part of any debt or obligation — that is necessary or desirable for the management of assets and liabilities arising out of any transaction that may be entered into under this section.PART 12PAYMENT CARD NETWORKSEnactment of Payment Card Networks ActEnactment
1834. The Payment Card Networks Act is enacted as follows:An Act respecting payment card networksSHORT TITLEShort title
1. This Act may be cited as the Payment Card Networks Act.PURPOSEPurpose
2. The purpose of this Act is to regulate national payment card networks and the commercial practices of payment card network operators.INTERPRETATIONDefinitions
3. The following definitions apply in this Act.“acquirer”
« acquéreur »
“acquirer” means an entity that enables merchants to accept payments by payment card by providing merchants with access to a payment card network for the transmission or processing of those payments. It does not include that entity’s agent or mandatary.“entity”
« entité »
“entity” means a corporation, trust or partnership, or an unincorporated association or organization.“issuer”
« émetteur »
“issuer” means an entity or provincial Crown corporation that issues payment cards. “Minister”
« ministre »
“Minister” means the Minister of Finance.“payment card”
« carte de paiement »
“payment card” means a credit or debit card — or any other prescribed device — used to access a credit or debit account on terms specified by the issuer. It does not include a credit card issued for use only with the merchants identified on the card.“payment card network”
« réseau de cartes de paiement »
“payment card network” means an electronic payment system — other than a prescribed payment system — used to accept, transmit or process transactions made by payment card for money, goods or services and to transfer information and funds among issuers, acquirers, merchants and payment card users.“payment card network operator”
« exploitant de réseau de cartes de paiement »
“payment card network operator” means an entity that operates or manages a payment card network, including by establishing standards and procedures for the acceptance, transmission or processing of payment transactions and by facilitating the electronic transfer of information and funds.APPLICATIONApplication
4. This Act applies to payment card network operators.FINANCIAL CONSUMER AGENCY OF CANADASupervision
5. (1) The Financial Consumer Agency of Canada, established under section 3 of the Financial Consumer Agency of Canada Act, is responsible for supervising payment card network operators to determine whether they are in compliance with the provisions of this Act and the regulations.Examination and inquiry
(2) The Commissioner of the Financial Consumer Agency of Canada, appointed under section 4 of the Financial Consumer Agency of Canada Act, must, from time to time but at least once in each year, make or cause to be made any examination and inquiry that the Commissioner considers necessary to determine whether the provisions of this Act and the regulations are being complied with and, after the conclusion of each examination and inquiry, must report on it to the Minister.Power of Commissioner on inquiry
(3) For the purposes of this section, the Commissioner has all the powers of a person appointed as a commissioner under Part II of the Inquiries Act for the purpose of obtaining evidence under oath, and may delegate those powers to any person acting under the Commissioner’s direction.Access to records
(4) For the purposes of this section, the Commissioner or a person acting under the Commissioner’s direction(a) has a right of access to any records, including electronic records, of a payment card network operator; and(b) may require the directors or officers of a payment card network operator to provide information and explanations, to the extent that they are reasonably able to do so.Required information
(5) A payment card network operator must provide the Commissioner with any information that the Commissioner may require for the purposes of this section.Confidential information
(6) Subject to subsection (7), information regarding the business or affairs of a payment card network operator, or regarding persons dealing with one, that is obtained by the Commissioner or by a person acting under the Commissioner’s direction, in the course of the exercise or performance of powers, duties and functions under this section or under subsection 5(1.1) or (2.1) of the Financial Consumer Agency of Canada Act, and any information prepared from that information, is confidential and must be treated accordingly.Disclosure permitted
(7) If the Commissioner is satisfied that the information will be treated as confidential by the person to whom it is disclosed, the Commissioner may disclose it to the Deputy Minister of Finance, or any officer of the Department of Finance authorized in writing by the Deputy Minister of Finance, for the purpose of policy analysis related to the regulation of payment card network operators.Compliance agreement
(8) The Commissioner may enter into an agreement, called a “compliance agreement”, with a payment card network operator for the purpose of implementing any measure designed to further compliance by it with the provisions of this Act and the regulations.REGULATIONSRegulations
6. The Governor in Council may, on the recommendation of the Minister, make regulations(a) respecting payment card networks;(b) specifying the types of rates that a payment card network operator must disclose and the manner in which the disclosure must be made;(c) prescribing the time and manner in which a payment card network operator must give notice of any new rates or any changes in its rates or fee schedules, as well as to whom the notice must be given;(d) prescribing conditions regarding the issuance of payment cards that a payment card network operator must include in any agreement entered into with an issuer;(e) prescribing conditions that a payment card network operator must include in any agreement entered into with an acquirer;(f) prescribing anything that by this Act is to be prescribed; and(g) generally for carrying out the purposes and provisions of this Act.GENERALEnforcing conditions
7. A payment card network operator that is a party to an agreement containing any of the conditions required by regulations made under paragraph 6(d) or (e) must take reasonable measures to enforce those conditions.Exemption
8. The Minister may, by order, exempt a payment card network operator from any of the provisions of this Act or the regulations.2001, c. 9
Related Amendments to the Financial Consumer Agency of Canada Act1835. Section 2 of the Financial Consumer Agency of Canada Act is amended by adding the following in alphabetical order:“payment card network operator”
« exploitant de réseau de cartes de paiement »
“payment card network operator” means an entity, as defined in section 3 of the Payment Card Networks Act, that operates or manages a payment card network, as defined in that section, including by establishing standards and procedures for the acceptance, transmission or processing of payment transactions and by facilitating the electronic transfer of information and funds.1836. Section 3 of the Act is amended by adding the following after subsection (2):Objects — payment card network operators
(3) The objects of the Agency are also to(a) supervise payment card network operators to determine whether they are in compliance with the provisions of the Payment Card Networks Act and its regulations;(b) promote the adoption by payment card network operators of policies and procedures designed to implement the provisions of the Payment Card Networks Act and its regulations;(c) monitor the implementation of voluntary codes of conduct that have been adopted by payment card network operators and that are publicly available, and to monitor any public commitments made by them regarding their commercial practices in relation to payment card networks; and(d) promote public awareness about the obligations of payment card network operators under a voluntary code of conduct or under the Payment Card Networks Act.1837. (1) Section 5 of the Act is amended by adding the following after subsection (1):Functions — Payment Card Networks Act
(1.1) The Commissioner shall also examine and inquire into, and report to the Minister from time to time on, all matters connected with the administration of the Payment Card Networks Act and its regulations.(2) Section 5 of the Act is amended by adding the following after subsection (2):Personal information
(2.1) The Commissioner may also collect any personal information that he or she considers necessary in furtherance of the objects described in subsection 3(3).(3) Section 5 of the Act is amended by adding the following after subsection (3):Review
(3.1) If a payment card network operator has adopted a voluntary code of conduct or made a public commitment referred to in paragraph 3(3)(c), the Commissioner may make or cause to be made any review that he or she considers necessary to monitor compliance with the code or the commitment, as the case may be.(4) Section 5 of the Act is amended by adding the following after subsection (5):Activities
(6) The Commissioner may also carry on any activity that he or she considers necessary in furtherance of the objects described in subsection 3(3).1838. The Act is amended by adding the following after section 7:Agreements — payment card network operators
7.1 In order to carry out the objects described in paragraph 3(3)(c), the Agency, in the name of Her Majesty in right of Canada or in its own name, may enter into an agreement with a payment card network operator, including an agreement respecting the provision of information or the payment of fees.1839. The Act is amended by adding the following after section 14:Ownership — payment card network operators
14.1 The Commissioner, a person appointed under subsection 4(4) or a Deputy Commissioner shall not hold, directly or indirectly, any interest or right in any shares of a payment card network operator.1840. (1) Section 16 of the Act is amended by adding the following after subsection (1):No grant or gratuity — payment card network operators
(1.1) The Commissioner, a person appointed under subsection 4(4), a Deputy Commissioner and any person appointed under section 10 shall not accept or receive, directly or indirectly, any grant or gratuity from a payment card network operator, or any of its directors, officers or employees, and no payment card network operator, or any of its directors, officers or employees shall make or give any such grant or gratuity.(2) The portion of subsection 16(2) of the Act before paragraph (a) is replaced by the following:Offence and punishment
(2) Every person, financial institution, bank holding company, insurance holding company or payment card network operator that contravenes subsection (1) or (1.1) is guilty of an offence and liable1841. Section 17 of the Act is amended by adding the following after subsection (2):Confidential information — payment card network operators
(3) Subject to subsection (4) and except as otherwise provided in this Act, information regarding the business or affairs of a payment card network operator, or regarding persons dealing with one, that is obtained by the Commissioner or by a person acting under the direction of the Commissioner, in the course of the exercise or performance of powers, duties and functions under subsection 5(1.1) or (2.1), and any information prepared from that information, is confidential and shall be treated accordingly.Disclosure permitted
(4) If the Commissioner is satisfied that the information will be treated as confidential by the person to whom it is disclosed, the Commissioner may disclose it to the Deputy Minister of Finance, or any officer of the Department of Finance authorized in writing by the Deputy Minister of Finance, for the purpose of policy analysis related to the regulation of payment card network operators.1842. (1) Subsection 18(1) of the Act is replaced by the following:Commissioner to ascertain expenses
18. (1) The Commissioner shall, before December 31 in each year, ascertain the total amount of expenses incurred during the immediately preceding fiscal year for or in connection with the administration of this Act and the consumer provisions — excluding the expenses incurred in connection with the objects described in subsection 3(3) — and the amounts of any prescribed categories of those expenses in relation to any prescribed group of financial institutions.(2) Section 18 of the Act is amended by adding the following after subsection (5):Commissioner to ascertain expenses — payment card network operators
(5.1) The Commissioner shall, before December 31 in each year, ascertain the total amount of expenses incurred during the immediately preceding fiscal year in connection with the objects described in paragraphs 3(3)(a), (b) and (d).Amount conclusive
(5.2) The amount ascertained under subsection (5.1) is final and conclusive for the purposes of this section.Assessment
(5.3) As soon as possible after ascertaining the amount under subsection (5.1), the Commissioner shall assess a portion of the total amount of expenses against each payment card network operator to the extent and in the manner that may be prescribed.Interim assessment
(5.4) The Commissioner may, during each fiscal year, prepare an interim assessment against any payment card network operator.Assessment is binding
(5.5) Every assessment and interim assessment is final and conclusive and binding on the payment card network operator against which it is made.1843. (1) Subsection 19(1) of the Act is amended by adding the following after paragraph (a):(a.1) designating, as a violation that may be proceeded with under sections 20 to 31, the contravention of a specified provision of the Payment Card Networks Act or its regulations;(a.2) designating, as a violation that may be proceeded with under sections 20 to 31, the non-compliance with an agreement entered into under section 7.1;2007, c. 6, s. 436
(2) Subsection 19(2) of the Act is replaced by the following:Maximum penalties
(2) The maximum penalty for a violation is $50,000 in the case of a violation that is committed by a natural person, and $200,000 in the case of a violation that is committed by a financial institution or a payment card network operator.1844. Section 21 of the Act is replaced by the following:How act or omission may be proceeded with
21. If a contravention or non-compliance that is designated under paragraph 19(1)(a) or (a.1) can be proceeded with either as a violation or as an offence, proceeding in one manner precludes proceeding in the other.1845. Subsection 22(1) of the Act is replaced by the following:Commission of violation
22. (1) Every contravention or non-compliance that is designated under paragraphs 19(1)(a) to (a.2) constitutes a violation and the person that commits the violation is liable to a penalty determined in accordance with sections 19 and 20.1846. Subsection 24(2) of the Act is replaced by the following:Court to take precautions against disclosing
(2) In an appeal, the Court shall take every reasonable precaution, including, when appropriate, conducting hearings in private, to avoid the disclosure by the Court or any person of confidential information referred to in subsection 17(1) or (3).1847. Section 28 of the Act is amended by adding the following after subsection (2):Common law principles — Payment Card Networks Act
(3) Every rule and principle of the common law that renders any circumstance a justification or excuse in relation to a charge for an offence in relation to a provision of the Payment Card Networks Act applies in respect of a violation to the extent that it is not inconsistent with this Act.1848. Section 34 of the Act is replaced by the following:Annual report
34. The Minister shall cause to be laid before each House of Parliament, not later than the fifth sitting day of that House after September 30 next following the end of each fiscal year, a report showing the operations of the Agency for that year and describing(a) in aggregate form, its conclusions on the compliance, in that year, of financial institutions with the consumer provisions applicable to them; and(b) in aggregate form, its conclusions on the compliance, in that year, of payment card network operators with the provisions of the Payment Card Networks Act and its regulations.1849. Schedule 1 to the Act is amended by adding the following in alphabetical order:Payment Card Networks ActLoi sur les réseaux de cartes de paiementComing into ForceOrder in council
1850. Sections 6 and 7 of the Payment Card Networks Act, as enacted by section 1834, come into force on a day to be fixed by order of the Governor in Council.PART 132001, c. 9
FINANCIAL CONSUMER AGENCY OF CANADA ACTAmendments to the Act1851. (1) Paragraphs 3(2)(a) and (b) of the Financial Consumer Agency of Canada Act are replaced by the following:(a) supervise financial institutions to determine whether they are in compliance with(i) the consumer provisions applicable to them, and(ii) the terms and conditions or undertakings with respect to the protection of customers of financial institutions that the Minister imposes or requires, as the case may be, under an Act listed in Schedule 1 and the directions that the Minister imposes under this Act;(b) promote the adoption by financial institutions of policies and procedures designed to implement(i) provisions, terms and conditions, undertakings or directions referred to in paragraph (a),(ii) voluntary codes of conduct that are designed to protect the interests of the customers of financial institutions that are adopted by financial institutions and that are publicly available, and(iii) any public commitments made by financial institutions that are designed to protect the interests of their customers;(2) Paragraph 3(2)(d) of the Act is replaced by the following:(d) promote consumer awareness about the obligations of financial institutions under consumer provisions applicable to them and all matters connected with the protection of consumers of financial products and services;(3) Subsection 3(2) of the Act is amended by adding “and” at the end of paragraph (e) and by adding the following after that paragraph:(f) monitor and evaluate trends and emerging issues that may have an impact on consumers of financial products and services.1852. (1) Subsection 5(2) of the Act is replaced by the following:Personal information
(2) The Commissioner may collect any personal information that he or she considers necessary in furtherance of the objects described in subsection 3(2).(2) Subsection 5(5) of the Act is replaced by the following:Activities
(5) The Commissioner may carry on any activity that he or she considers necessary in furtherance of the objects described in subsection 3(2).1853. The Act is amended by adding the following after section 5:Minister’s direction
5.1 (1) The Minister may give a written direction to the Commissioner if the Minister is of the opinion that it can strengthen consumer protection and the public’s confidence in that protection or enhance the public’s financial literacy.Notification of implementation
(2) After implementing the direction, the Commissioner shall notify the Minister without delay that the direction has been implemented.Best interests
(3) The Commissioner’s compliance with a direction is deemed to be in the best interests of the Agency.Statutory Instruments Act
(4) The Statutory Instruments Act does not apply to a direction given under subsection (1).Publication
(5) The Minister shall cause a notice to be published in the Canada Gazette that a direction was given under subsection (1) as soon as is feasible after the direction is implemented.1854. Subsection 17(1) of the Act is replaced by the following:Confidential information
17. (1) Subject to subsection (2) and except as otherwise provided in this Act, information regarding the business or affairs of a financial institution or regarding persons dealing with one that is obtained by the Commissioner or by any person acting under the direction of the Commissioner, in the course of the exercise or performance of powers, duties and functions referred to in subsections 5(1) and (2) and 5.1(2) and any information prepared from that information, is confidential and shall be treated accordingly.1855. Subsections 18(2) and (3) of the Act are replaced by the following:Commissioner to ascertain expenses — direction
(1.1) After the publication of a notice under subsection 5.1(5), the Commissioner shall ascertain the amount of expenses that the Agency incurred in complying with the direction.Amount conclusive
(2) The amounts ascertained under subsections (1) and (1.1) are final and conclusive for the purposes of this section.Assessment
(3) As soon as possible after ascertaining the amounts under subsections (1) and (1.1), the Commissioner shall assess a portion of the total amount of expenses against each financial institution to the extent and in the manner that the Governor in Council may, by regulation, prescribe.1856. Paragraph 19(1)(a) of the Act is replaced by the following:(a) designating, as a violation that may be proceeded with under sections 20 to 31, the contravention of a specified consumer provision, or the non-compliance with(i) a compliance agreement entered into under an Act listed in Schedule 1, and(ii) terms and conditions, undertakings or directions referred to in subparagraph 3(2)(a)(ii).1857. Schedule 1 to the Act is amended by replacing “(Subsections 5(1) and 19(1) and section 20)” after the heading “SCHEDULE 1” with “(Subsections 3(2), 5(1) and 19(1) and section 20)”.Consequential Amendments1991, c. 46
Bank Act1858. Section 973.02 of the Bank Act is amended by adding the following after subsection (1):Commissioner — supervision of terms, conditions and undertakings
(1.1) If the Minister specifies that the Commissioner is to supervise a bank to determine if it is complying with any terms and conditions that are imposed, or undertakings that are required, by the Minister for the protection of the bank’s customers, the Commissioner may take the same measures that the Commissioner could take if the terms and conditions or undertaking were a consumer provision.1991, c. 48
Cooperative Credit Associations Act1859. Section 459.4 of the Cooperative Credit Associations Act is amended by adding the following after subsection (1):Commissioner — supervision of terms, conditions and undertakings
(1.1) If the Minister specifies that the Commissioner is to supervise an association to determine if it is complying with any terms and conditions that are imposed, or undertakings that are required, by the Minister for the protection of the association’s customers, the Commissioner may take the same measures that the Commissioner could take if the terms and conditions or undertaking were a consumer provision.1991, c. 47
Insurance Companies Act1860. Section 1016.2 of the Insurance Companies Act is amended by adding the following after subsection (1):Commissioner — supervision of terms, conditions and undertakings
(1.1) If the Minister specifies that the Commissioner is to supervise a company to determine if it is complying with any terms and conditions that are imposed, or undertakings that are required, by the Minister for the protection of the company’s customers, the Commissioner may take the same measures that the Commissioner could take if the terms and conditions or undertaking were a consumer provision.1991, c. 45
Trust and Loan Companies Act1861. Section 527.4 of the Trust and Loan Companies Act is amended by adding the following after subsection (1):Commissioner — supervision of terms, conditions and undertakings
(1.1) If the Minister specifies that the Commissioner is to supervise a company to determine if it is complying with any terms and conditions that are imposed, or undertakings that are required, by the Minister for the protection of the company’s customers, the Commissioner may take the same measures that the Commissioner could take if the terms and conditions or undertaking were a consumer provision.PART 142000, c. 17; 2001, c. 41, s. 48
PROCEEDS OF CRIME (MONEY LAUNDERING) AND TERRORIST FINANCING ACTAmendments to the Act1862. (1) The definition “legal counsel” in section 2 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act is replaced by the following:“legal counsel”
« conseiller juridique »
“legal counsel” means, in Quebec, an advocate or a notary and, in any other province, a barrister or solicitor.(2) Section 2 of the Act is amended by adding the following in alphabetical order:“Financial Action Task Force”
« Groupe d’action financière »
“Financial Action Task Force” means the Financial Action Task Force on Money Laundering established in 1989.“legal firm”
« cabinet juridique »
“legal firm” means an entity that is engaged in the business of providing legal services to the public.1863. Section 3 of the Act is amended by striking out “and” at the end of paragraph (b), by adding “and” at the end of paragraph (c) and by adding the following after paragraph (c):(d) to enhance Canada’s capacity to take targeted measures to protect its financial system and to facilitate Canada’s efforts to mitigate the risk that its financial system could be used as a vehicle for money laundering and the financing of terrorist activities.2006, c. 12, s. 7(1)
1864. Subsection 9(1) of the Act is replaced by the following:Financial transactions to be reported
9. (1) Subject to section 10.1, every person or entity referred to in section 5 shall report to the Centre, in the prescribed form and manner,(a) any financial transaction, or any financial transaction within a class of financial transactions, specified in a directive issued under Part 1.1 that occurs or that is attempted in the course of their activities; and(b) any prescribed financial transaction that occurs in the course of their activities.2006, c. 12, s. 8
1865. Subsection 9.6(1) of the Act is replaced by the following:Compliance program
9.6 (1) Every person or entity referred to in section 5 shall establish and implement, in accordance with the regulations, a program intended to ensure their compliance with this Part and Part 1.1.2006, c. 12, s. 8
1866. Sections 9.7 and 9.8 of the Act are replaced by the following:Foreign subsidiaries
9.7 (1) Every entity referred to in any of paragraphs 5(a) to (g), except for authorized foreign banks within the meaning of section 2 of the Bank Act and for foreign companies within the meaning of section 2 of the Insurance Companies Act, shall ensure that their wholly owned subsidiaries that are located in a country that is not a member of the Financial Action Task Force and that carry out activities similar to those of persons and entities referred to in those paragraphs develop and apply policies and procedures that are consistent with the requirements of sections 6, 6.1 and 9.6, when the laws of the country permit it.Record keeping
(2) If the development or application by a subsidiary of a policy or procedure referred to in subsection (1) would contravene the laws of the country in which the subsidiary is located, the entity shall keep and retain a record of that fact in accordance with section 6.Foreign branches
9.8 Every entity referred to in paragraphs 5(a) to (g), except for authorized foreign banks within the meaning of section 2 of the Bank Act and for foreign companies within the meaning of section 2 of the Insurance Companies Act, shall ensure that their branches that are located in a country that is not a member of the Financial Action Task Force and that carry out activities similar to those of persons and entities referred to in those paragraphs develop and apply policies and procedures that are consistent with the requirements of sections 6, 6.1 and 9.6 when the laws of the country permit it.2006, c. 12, s. 9
1867. Section 10.1 of the French version of the Act is replaced by the following:Non-application aux conseillers juridiques
10.1 Les articles 7 et 9 ne s’appliquent pas aux personnes ni aux entités visées aux alinéas 5i) ou j) qui sont, selon le cas, des conseillers juridiques ou des cabinets juridiques, lorsqu’elles fournissent des services juridiques.1868. Section 11 of the English version of the Act is replaced by the following:Solicitor-client privilege or professional secrecy
11. Nothing in this Part requires a legal counsel to disclose any communication that is subject to solicitor-client privilege or, in Quebec, the professional secrecy of legal counsel.1869. The Act is amended by adding the following after section 11.4:PART 1.1PROTECTION OF CANADA’S FINANCIAL SYSTEMInterpretationDefinition of “foreign state”
11.41 In this Part, “foreign state” means a country other than Canada and includes any political subdivision or territory of a foreign state.Ministerial DirectiveMinister’s written directive
11.42 (1) In addition to any other measure required by this Act, the Minister may, by written directive, require any person or entity referred to in section 5 to take, in order to safeguard the integrity of Canada’s financial system,(a) any prescribed measure specified in the directive with respect to any financial transaction, or any financial transaction within a class of financial transactions, originating from or bound for any foreign state or foreign entity, that occurs or is attempted in the course of their activities; or(b) any other measure specified in the directive with respect to those transactions.Measures
(2) The measures specified in a directive may include provision for the following matters:(a) the verification of the identity of any person or entity;(b) the exercise of customer due diligence, including ascertaining the source of funds in any financial transaction, the purpose of any financial transaction or the beneficial ownership or control of any entity;(c) the monitoring of any financial transaction or any account;(d) the keeping and retention of any records;(e) the reporting of any financial transaction to the Centre; and(f) compliance with this Part and Part 1.Director to communicate directive
(3) The Minister may require the Director of the Centre to communicate a directive in accordance with the Minister’s instructions.Relevant circumstances
(4) Before issuing a directive, the Minister may take into account any circumstance that the Minister considers relevant. However, the Minister may only issue a directive if(a) an international organization, body, association or coalition or a grouping of states (such as the Financial Action Task Force) of which Canada is a member has called on its members to take measures in relation to a foreign state or foreign entity on the ground that the state’s or entity’s anti-money laundering or anti-terrorist financing measures are ineffective or insufficient; or(b) the anti-money laundering or anti-terrorist financing measures that a foreign state or a foreign entity has implemented are ineffective or insufficient and, as a result, the Minister is of the opinion that there could be an adverse impact on the integrity of the Canadian financial system or a reputational risk to that system.Terms and conditions
(5) The Minister may impose any terms and conditions in the directive that the Minister considers appropriate.Duty to comply
11.43 The person or entity to which a directive under this Part applies shall comply with it within the time and in the manner specified in the directive.Foreign subsidiaries
11.44 (1) Every entity referred to in any of paragraphs 5(a) to (g), except for authorized foreign banks within the meaning of section 2 of the Bank Act and for foreign companies within the meaning of section 2 of the Insurance Companies Act, shall ensure that their wholly owned subsidiaries that are located outside Canada and that carry out activities similar to those of persons and entities referred to in those paragraphs comply with, when those subsidiaries are permitted to do so by law, any directive issued under this Part except with respect to any reporting measure as contemplated by paragraph 11.42(2)(e).Record keeping
(2) If compliance with a directive by a subsidiary would contravene the laws of the country in which the subsidiary is located, the entity shall keep and retain a record of that fact in accordance with section 6.Foreign branches
11.45 Every entity referred to in any of paragraphs 5(a) to (g), except for authorized foreign banks within the meaning of section 2 of the Bank Act and for foreign companies within the meaning of section 2 of the Insurance Companies Act, shall ensure that their branches that are located outside Canada and that carry out activities similar to those of persons and entities referred to in those paragraphs comply with, when those branches are permitted to do so by law, any directive issued under this Part except with respect to any reporting measure as contemplated by paragraph 11.42(2)(e).Inconsistency
11.46 In the event of any inconsistency or conflict between a directive issued under this Part and a regulation made under this Act, the directive prevails to the extent of the inconsistency or conflict.Statutory Instruments Act
11.47 A directive issued under this Part is not a statutory instrument within the meaning of the Statutory Instruments Act. However, it must be published in the Canada Gazette.Review
11.48 (1) The Minister shall, at least every three years after the issuance of a directive under this Part, review that directive to determine whether it is advisable, in the Minister’s opinion, to amend or revoke it.Relevant circumstance
(2) In reviewing a directive, the Minister may take into account any circumstance that the Minister considers relevant.Limitation and Prohibition of Financial TransactionsRegulations — limitation and prohibition
11.49 (1) The Governor in Council may, on the recommendation of the Minister, make regulations(a) imposing a limitation or a prohibition on any person or entity referred to in section 5, with respect to entering into, undertaking or facilitating, directly or indirectly, any financial transaction, or any financial transaction within a class of financial transactions, originating from or bound for any foreign state or foreign entity;(b) prescribing terms and conditions with respect to a limitation or prohibition referred to in paragraph (a); and(c) excluding any transaction or any class of transactions from a limitation or prohibition imposed under paragraph (a).Consultation with the Minister of Foreign Affairs
(2) The Minister shall consult with the Minister of Foreign Affairs before making a recommendation.Relevant circumstances
(3) The Minister may, before making a recommendation, take into account any circumstance that the Minister considers relevant. However, the Minister may only make a recommendation(a) if(i) an international organization, body, association or coalition or a grouping of states (such as the Financial Action Task Force) of which Canada is a member has called on its members to take measures in relation to a foreign state or foreign entity on the ground that the state’s or entity’s anti-money laundering or anti-terrorist financing measures are ineffective or insufficient, and(ii) there is a risk that money laundering activities or terrorist financing activities may be carried out in that foreign state or by means of that foreign entity; or(b) if the anti-money laundering or anti-terrorist financing measures that a foreign state or a foreign entity has implemented are ineffective or insufficient, the risk of money laundering activities or terrorist financing activities being carried out in that foreign state or by means of that foreign entity is significant and, as a result, the Minister is of the opinion that there could be an adverse impact on the integrity of the Canadian financial system or a reputational risk to that system.Review
11.5 (1) The Minister shall, at least every three years after the making of a regulation under this Part, review that regulation to determine whether it is advisable, in the Minister’s opinion, that it be amended or repealed.Relevant circumstances
(2) In reviewing a regulation, the Minister may take into account any circumstance that the Minister considers relevant.Foreign branches
11.6 Every entity referred to in any of paragraphs 5(a) to (g), except for authorized foreign banks within the meaning of section 2 of the Bank Act and for foreign companies within the meaning of section 2 of the Insurance Companies Act, shall ensure that their branches that are located outside Canada and that carry out activities similar to those of persons and entities referred to in those paragraphs comply with any regulation made under subsection 11.49(1) when those branches are permitted to do so by law.Ministerial permit
11.7 (1) The Governor in Council may, by order, authorize the Minister to issue to any person or entity referred to in section 5 a permit to enter into, undertake or facilitate a financial transaction or class of financial transactions, specified by the Minister, that is otherwise limited or prohibited by regulation.Terms and conditions
(2) A permit may be subject to any terms and conditions that the Minister considers appropriate.Amendment, etc.
(3) The Minister may amend, suspend, revoke or reinstate a permit.2001, c. 41, s. 65
1870. (1) Paragraph 40(b) of the Act is replaced by the following:(b) collects, analyses, assesses and discloses information in order to assist in the detection, prevention and deterrence of money laundering and of the financing of terrorist activities, and in order to assist the Minister in carrying out the Minister’s powers and duties under Part 1.1;(2) Paragraph 40(e) of the Act is replaced by the following:(e) ensures compliance with Parts 1 and 1.1.1871. Subsection 52(3) of the Act is replaced by the following:Disclosure of information
(3) Subject to subsection 53.1(1), the Director shall, at the Minister’s request, disclose to the Minister any information that the Minister considers relevant for the purpose of carrying out the Minister’s powers and duties under this Act.1872. The Act is amended by adding the following after section 53:Director to disclose information for the purpose of Part 1.1
53.1 (1) The Director shall, at the request of the Minister, disclose to the Minister any information received or collected by the Centre under paragraph 54(a) or (b), or any analysis conducted by the Centre under paragraph 54(c), that the Minister considers relevant for the purpose of carrying out the Minister’s powers and duties under Part 1.1.Director may disclose information
(2) If the Director is of the opinion that information received or collected by the Centre under paragraph 54(a) or (b), or any analysis conducted by the Centre under paragraph 54(c), would assist the Minister in carrying out the Minister’s powers and duties under Part 1.1, the Director may disclose that information or analysis to the Minister.Limitation
53.2 Despite section 53.1, the Director shall not disclose any information that would directly or indirectly identify any person or entity other than a foreign entity.Director to seek consent
53.3 (1) The Director shall seek consent for disclosure of information that was provided to the Centre in confidence by the institutions or agencies mentioned in paragraph (a), (b) or (c), as the case may be, if that information is contained in the information or analysis requested by the Minister under subsection 53.1(1):(a) federal or provincial law enforcement agencies;(b) federal government institutions or federal government agencies; or(c) a government of a foreign state, an international organization established by the governments of foreign states, or an institution or agency of a foreign state that has powers and duties similar to those of the Centre, with which the Minister or the Centre has entered into a written agreement or arrangement under subsection 56(1) or (2), if the agreement or arrangement so provides.No disclosure without consent
(2) The Director shall not disclose the information that was provided to the Centre in confidence before having obtained the consent referred to in subsection (1).2001, c. 41, s. 66
1873. Paragraph 54(a) of the Act is replaced by the following:(a) shall receive reports made under section 7, 7.1, 9, 12 or 20 or in accordance with a directive issued under Part 1.1, incomplete reports sent under subsection 14(5), reports referred to in section 9.1, information provided to the Centre by any agency of another country that has powers and duties similar to those of the Centre, information provided to the Centre by law enforcement agencies or government institutions or agencies, and other information voluntarily provided to the Centre about suspicions of money laundering or of the financing of terrorist activities;2005, c. 38, s. 126(1); 2006, c. 12, s. 26(3)
1874. Paragraphs 55(3)(b) and (b.1) of the Act are replaced by the following:(b) the Canada Revenue Agency, if the Centre also has reasonable grounds to suspect that the information is relevant to an offence of obtaining or attempting to obtain a rebate, refund or credit to which a person or entity is not entitled, or of evading or attempting to evade paying taxes or duties imposed under an Act of Parliament administered by the Minister of National Revenue;(b.1) the Canada Border Services Agency, if the Centre also has reasonable grounds to suspect that the information is relevant to an offence of evading or attempting to evade paying taxes or duties imposed under an Act of Parliament administered by the Agency;2001, c. 41, s. 69
1875. (1) Subparagraphs 58(1)(c)(ii) and (ii.1) of the Act are replaced by the following:(ii) the nature and extent of money laundering inside and outside Canada,(ii.1) the nature and extent of the financing of terrorist activities inside and outside Canada, and2001, c. 41, s. 69
(2) Subparagraph 58(1)(c)(iii) of the English version of the Act is replaced by the following:(iii) measures that have been or might be taken to detect, prevent and deter money laundering and the financing of terrorist activities inside and outside Canada, and the effectiveness of those measures.1876. The Act is amended by adding the following after section 58:Centre may disclose information to Minister
58.1 (1) The Centre may, at the request of the Minister, disclose information received or collected by the Centre under paragraph 54(a) or (b), or any analysis conducted by the Centre under paragraph 54(c), to authorities specified by the Minister for the purpose of assisting the Minister in carrying out the Minister’s powers and duties under Part 1.1.Limitation
(2) Despite subsection (1), the Centre shall not disclose any information that would directly or indirectly identify any person or entity other than a foreign entity.1877. Subsection 73(1) of the Act is amended by adding the following after paragraph (y):(y.1) prescribing the measures to be taken for the purpose of paragraph 11.42(1)(a);(y.2) defining the expression “foreign entity” referred to in Part 1.1, section 53.2 and subsection 58.1(2);2006, c. 12, s. 41
1878. (1) The portion of section 74 of the Act before paragraph (a) is replaced by the following:General offences
74. (1) Every person or entity that knowingly contravenes any of sections 6, 6.1 and 9.1 to 9.3, subsection 9.4(2), sections 9.5 to 9.7, 11.1, 11.44, 11.45 and 11.6, subsections 12(1) and (4) and 36(1), section 37, subsections 55(1) and (2), section 57 and subsections 62(2), 63.1(2) and 64(3) or the regulations is guilty of an offence and liable(2) Section 74 of the Act is amended by adding the following after subsection (1):Offence — contravention of a directive
(2) Every person or entity that knowingly contravenes section 11.43, except insofar as it relates to any required reporting measure as contemplated by paragraph 11.42(2)(e) and specified in a directive issued under subsection 11.42(1), is guilty of an offence and liable(a) on summary conviction, to a fine of not more than $50,000 or to imprisonment for a term of not more than six months, or to both; or(b) on conviction on indictment, to a fine of not more than $500,000 or to imprisonment for a term of not more than five years, or to both.2001, c. 41, s. 74
1879. The portion of subsection 75(1) of the Act before paragraph (a) is replaced by the following:Reporting and regulations — sections 7 and 7.1 and subsection 11.49(1)
75. (1) Every person or entity that knowingly contravenes section 7 or 7.1 or any regulation made under subsection 11.49(1) is guilty of an offence and liable1880. Subsection 77(2) of the Act is replaced by the following:Reporting — section 11.43
(2) Every person or entity that contravenes section 11.43, only insofar as it relates to any required reporting measure as contemplated by paragraph 11.42(2)(e) and specified in a directive issued under subsection 11.42(1), is guilty of an offence and liable on summary conviction to a fine of not more than $500,000 for a first offence and of not more than $1,000,000 for each subsequent offence.Due diligence defence
(3) No person or entity shall be convicted of an offence under subsection (1) or (2) if they establish that they exercised due diligence to prevent its commission.2006, c. 12, s. 44
1881. Section 81 of the Act is replaced by the following:Time limitation
81. Proceedings under paragraph 74(1)(a), 74(2)(a), 75(1)(a) or 76(a), subsection 77(1) or (2), or paragraph 77.1(a) may be instituted within, but not after, five years after the time when the subject-matter of the proceedings arose.1882. The Act is amended by replacing “Part 1” with “Part 1 or 1.1” in the following provisions:(a) the portion of subsection 62(1) before paragraph (a), paragraph 62(1)(a) and subsection 62(2);(b) paragraphs 63(2)(a) and (b);(c) section 63.1; and(d) section 65.R.S., c. 18, Part 1 (3rd Supp.)
Consequential Amendment to the Office of the Superintendent of Financial Institutions act2004, c. 15, s. 97
1883. Subsection 22(1.1) of the Office of the Superintendent of Financial Institutions Act is replaced by the following:Disclosure by Superintendent
(1.1) Despite subsection (1), subsections 606(1) and 636(1) of the Bank Act, subsection 435(1) of the Cooperative Credit Associations Act, subsection 672(1) of the Insurance Companies Act and subsection 503(1) of the Trust and Loan Companies Act, the Superintendent may disclose to the Financial Transactions and Reports Analysis Centre of Canada established by section 41 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act information relating to policies and procedures that financial institutions adopt to ensure their compliance with Parts 1 and 1.1 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act.Coming into ForceOrder in council
1884. The provisions of this Part come into force on a day or days to be fixed by order of the Governor in Council.PART 15R.S., c. C-10
CANADA POST CORPORATION ACT1885. Section 15 of the Canada Post Corporation Act is amended by adding the following after subsection (2):Letters to foreign addressees
(3) The exclusive privilege referred to in subsection 14(1) does not apply to letters intended for delivery to an addressee outside Canada.PART 16R.S., c. C-3
CANADA DEPOSIT INSURANCE CORPORATION ACTAmendments to the Act1886. Subsection 11(2) of the Canada Deposit Insurance Corporation Act is amended by adding the following after paragraph (f):(f.1) for the purpose of facilitating the Corporation’s exercise of its functions either under section 14 or in the event that an order is made under subsection 39.13(1), respecting the information that the Corporation can require from member institutions with respect to their deposit liabilities and the time within and manner in which it is to be provided to the Corporation;(f.2) respecting the capabilities that the Corporation can require member institutions to have to facilitate the Corporation’s exercise of its functions either under section 14 or in the event that an order is made under subsection 39.13(1), including the capability to(i) identify their deposit liabilities, and(ii) temporarily prevent withdrawals of deposit liabilities;1887. Section 11 of the Act is amended by adding the following after subsection (2):“Deposit liabilities”
(2.1) For the purposes of paragraphs (2)(f.1) and (f.2), “deposit liabilities” include deposits referred to in paragraphs 12(a) to (c) and liabilities referred to in subsections 2(2), (5) and (6) of the schedule.2009, c. 2, s. 243(1)
1888. Paragraph 39.13(1)(c) of the Act is replaced by the following:(c) direct the Minister to incorporate a federal institution designated in the order as a bridge institution and specify the date and time as of which the federal member institution’s deposit liabilities are assumed.1889. Section 39.15 of the Act is amended by adding the following before subsection (8):Assignment of eligible financial contracts
(7.2) The Corporation may assign to a bridge institution eligible financial contracts — including any claim under such contracts — that are between a federal member institution and an entity or any of the following entities provided that the Corporation assigns all of those eligible financial contracts to the bridge institution:(a) another entity that is controlled — directly or indirectly — by the entity;(b) another entity that controls — directly or indirectly — the entity; or(c) another entity that is controlled — directly or indirectly — by the entity referred to in paragraph (b).Assignment to bridge institution
(7.3) If the eligible financial contracts are assigned to a bridge institution,(a) the undertaking referred to in subsection (7.1) that is provided applies to all the eligible financial contracts that are assigned; and(b) the federal member institution’s interest or, in Quebec, right in property that secures its obligations under an eligible financial contract that is assigned is transferred to the bridge institution.2007, c. 29, s. 103(1)
1890. The portion of subsection 39.15(9) of the Act before the definition “eligible financial contract” is replaced by the following:Definitions
(9) The following definitions apply in this section.1891. Subsection 39.202(1) of the Act is replaced by the following:Deposit liabilities assumed
39.202 (1) A bridge institution shall assume a federal member institution’s deposit liabilities that are both insured by the Corporation and posted in the federal member institution’s records as of the date and time specified in the order referred to in paragraph 39.13(1)(c).Interest
(1.1) Any interest accrued on the deposit liabilities referred to in subsection (1) is assumed by the bridge institution.Deeming deposits or withdrawals not entered
(1.2) Any deposit or withdrawal that is made on or before that date and time but is not posted in the records of the federal member institution as of that date and time, and any deposit or withdrawal made after that date and time, are deemed to be deposited with or withdrawn from, as the case may be, the bridge institution.Interest
(1.3) Any interest accruing on the deposits referred to in subsection (1.2) is owed by the bridge institution.1892. The schedule to the Act is amended by replacing “(Section 2)” after the heading “SCHEDULE” with “(Sections 2 and 26.01 and subsection 11(2.1))”.Coming into ForceSubsection 245(7) of the Budget Implementation Act, 2009
1893. Sections 1889 and 1890 come into force on the day on which subsection 245(7) of the Budget Implementation Act, 2009 comes into force or, if it is later, on the day on which this Act receives royal assent.PART 17FEDERAL CREDIT UNIONS1991, c. 46
Bank Act2001, c. 9, s. 35(2)
1894. (1) The definitions “affairs”, “personal representative” and “special resolution” in section 2 of the Bank Act are replaced by the following:“affairs”
« affaires internes »
“affairs”, with respect to a bank, an authorized foreign bank or a bank holding company, means the relationships among the bank, authorized foreign bank or bank holding company and its affiliates and the shareholders, members, directors and officers of the bank, authorized foreign bank or bank holding company and its affiliates, but does not include the business of the bank, authorized foreign bank or bank holding company or any of its affiliates;“personal representative”
« représentant personnel »
“personal representative” means a person who stands in place of and represents another person and, without limiting the generality of the foregoing, includes, as the circumstances require, a trustee, an executor, an administrator, a committee, a guardian, a tutor, a curator, an assignee, a receiver, an agent or an attorney of any person, but does not include a delegate;“special resolution”
« résolution extraordinaire »
“special resolution” means a resolution passed by a majority of not less than two thirds of the votes cast in respect of that resolution or signed by all the persons who are entitled to vote on that resolution;(2) The definitions “détenteur” and “titre” ou “valeur mobilière” in section 2 of the French version of the Act are replaced by the following:« détenteur »
“holder”
« détenteur » L’actionnaire au sens de l’article 7, le membre visé à l’article 7.1 ou toute personne détenant un certificat de valeur mobilière délivré au porteur ou à son nom, ou endossé à son profit, ou encore en blanc.« titre » ou « valeur mobilière »
“security”
« titre » ou « valeur mobilière » Dans le cas d’une personne morale, action de toute catégorie ou titre de créance sur cette dernière, ainsi que le bon de souscription correspondant, mais à l’exclusion des dépôts effectués auprès d’une institution financière ou des documents les attestant ou des parts sociales; dans le cas de toute autre entité, les titres de participation ou titres de créance y afférents.(3) The definition “ordinary resolution” in section 2 of the English version of the Act is replaced by the following:“ordinary resolution”
« résolution ordinaire »
“ordinary resolution” means a resolution passed by a majority of the votes cast in respect of that resolution;(4) The definition “complainant” in section 2 of 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 member or a former member of a federal credit union;(5) The definition “recorded address” in section 2 of the Act is amended by striking out “and” at the end of paragraph (a) and by adding the following after that paragraph:(a.1) in relation to a person who is a member of a federal credit union, the latest postal address of the person according to the members register, and(6) The definition “holder” in section 2 of the English version of the Act is amended by striking out “and” at the end of paragraph (a), by adding the word “and” at the end of paragraph (b) and by adding the following after paragraph (b):(c) in respect of the ownership of a membership share, the member who holds the membership share within the meaning of section 7.1;(7) Paragraph (a) of the definition “secu-rity” in section 2 of the English version of the Act is replaced by the following:(a) in relation to a body corporate, a share of any class of shares of the body corporate or a debt obligation of the body corporate, and includes a warrant of the body corporate, but does not include a deposit with a financial institution or any instrument evidencing such a deposit or, for greater certainty, a membership share, and(8) Section 2 of the Act is amended by adding the following in alphabetical order:“delegate”
« délégué »
“delegate” means a natural person appointed or elected to represent a member of a federal credit union at a meeting of members;“federal credit union”
« coopérative de crédit fédérale »
“federal credit union” means a bank that, within the meaning of section 12.1, is organized and carries on business on a cooperative basis;“member”
« membre »
“member”, in relation to a federal credit union, means a person who is one of the members of the federal credit union in accordance with subsection 47.04(4);“membership share”
« parts sociales »
“membership share”, in relation to a federal credit union, means an ownership interest in the federal credit union that confers the rights referred to in subsection 79.1(1);“members register”
« registre des membres »
“members register”, in relation to a federal credit union, means the register referred to in section 254.1;“patronage allocation”
« ristourne »
“patronage allocation” means an amount that a federal credit union allocates among its members based on the business done by them with or through the federal credit union;(9) Section 2 of the English version of the Act is amended by adding the following in alphabetical order:“share”
Version anglaise seulement
“share” does not include a membership share;1895. Section 2.3 of the Act is amended by adding the following after paragraph (a):(a.1) a federal credit union;2005, c. 54, s. 2
1896. Subsections 2.4(2) and (3) of the Act are replaced by the following:Exemption — bank or bank holding company
(2) On the application of a bank or bank holding company, the Superintendent may determine that it is not or was not a distributing bank or distributing bank holding company, as the case may be, if the Superintendent is satisfied that the determination would not prejudice any security holder of that bank or bank holding company or any holder of a membership share of that bank.Exemption — class of banks or bank holding companies
(3) The Superintendent may determine that members of a class of banks or bank holding companies are not or were not distributing banks or distributing bank holding companies, as the case may be, if the Superintendent is satisfied that the determination would not prejudice any security holder of a member of the class or any holder of a membership share of a bank that is a member of the class.1897. (1) Subsection 3(1) of the Act is amended by adding the following after paragraph (a):(a.1) a person controls a federal credit union if the person and all of the entities controlled by the person have the right to exercise more than 50 per cent of the votes that may be cast at an annual meeting or to elect the majority of the directors of the federal credit union;(2) Section 3 of the Act is amended by adding the following after subsection (4):Guidelines — federal credit union
(5) The Minister may, for any purpose of any provision of this Act that refers to control within the meaning of paragraph (1)(d), make guidelines respecting what constitutes such control of a federal credit union, including guidelines describing the policy objectives that the guidelines and the relevant provisions of the Act are intended to achieve and, if any such guidelines are made, the reference to paragraph (1)(d) in that provision is to be interpreted in accordance with the guidelines.1898. The Act is amended by adding the following after section 7:Holder of membership share
7.1 (1) For the purposes of this Act, a person is a holder of a membership share of a federal credit union if the person is the owner of one or more membership shares according to the federal credit union’s members register or is entitled to be entered in that register, or like record of the federal credit union, as the owner of one or more membership shares.References to holding membership share
(2) A reference in this Act to the holding of a membership share by or in the name of any person is a reference to the fact that the person is registered or is entitled to be registered in a federal credit union’s members register, or like record of the federal credit union, as the holder of that membership share.1899. (1) Section 8 of the Act is amended by adding the following after subsection (1):Significant interest — membership shares
(1.1) A person has a significant interest in the membership shares of a federal credit union if the aggregate of membership shares beneficially owned by the person and membership shares beneficially owned by entities controlled by the person exceeds 10 per cent of all of the outstanding membership shares.(2) Section 8 of the Act is amended by adding the following after subsection (2):Increasing significant interest — membership shares
(3) A person who has a significant interest in the membership shares of a federal credit union increases that significant interest in the membership shares if the person or any entity controlled by the person acquires beneficial ownership of additional membership shares, or acquires control of any entity that beneficially owns membership shares, of the federal credit union in such number as to increase the percentage of membership shares that are beneficially owned by the person and by any entities controlled by the person.1900. The Act is amended by adding the following after section 9:Acting in concert — members’ rights to vote
9.1 (1) For the purposes of Part VII, if two or more members have agreed, under any agreement, commitment or understanding, whether formal or informal, verbal or written, to act jointly or in concert in respect of the exercise of any right to vote at a meeting of members, those members are deemed to be a single member.Exceptions
(2) For the purposes of this section, members are presumed not to have agreed to act jointly or in concert solely by reason of the fact that(a) their membership voting rights are vested in the same delegate or delegates; or(b) they exercise their membership voting rights in the same manner.Designation
(3) If in the opinion of the Superintendent it is reasonable to conclude that an agreement, commitment or understanding referred to in subsection (1) exists by or among two or more members, the Superintendent may designate those members as members who have agreed to act jointly or in concert.Contravention
(4) A member contravenes a provision of Part VII if the member agrees to act jointly or in concert with one or more other members in such a manner that a deemed single member contravenes that provision.Acting in concert — shareholders and members’ right to vote
9.2 (1) For the purposes of Part VII, if one or more members of a federal credit union and one or more shareholders of the federal credit union have agreed, under any agreement, commitment or understanding, whether formal or informal, verbal or written, to act jointly or in concert in respect of the exercise of their respective rights to vote, those persons are deemed to be a single person.Exceptions
(2) For the purposes of this section, persons are presumed not to have agreed to act jointly or in concert solely by reason of the fact that(a) one or more of the members is the proxyholder of one or more of the shareholders;(b) one or more of the shareholders is a delegate of one or more of the members; or(c) they exercise their respective voting rights in the same manner.Designation
(3) If in the opinion of the Superintendent it is reasonable to conclude that an agreement, commitment or understanding referred to in subsection (1) exists by or among one or more members and one or more shareholders, the Superintendent may designate those members and shareholders as persons who have agreed to act jointly or in concert.Contravention
(4) A shareholder or a member contravenes a provision of Part VII if the shareholder or member agrees to act jointly or in concert with one or more other shareholders or members in such a manner that a deemed single person contravenes that provision.1901. (1) Subsection 10(1) of the French version of the Act is replaced by the following:Intérêt de groupe financier dans une personne morale
10. (1) Une personne a un intérêt de groupe financier dans une personne morale quand :a) elle-même et les entités qu’elle contrôle détiennent la propriété effective d’un nombre total d’actions comportant plus de dix pour cent des droits de vote attachés à l’ensemble des actions en circulation de celle-ci;b) elle-même et les entités qu’elle contrôle détiennent la propriété effective d’un nombre total d’actions représentant plus de vingt-cinq pour cent de l’avoir des actionnaires de celle-ci.(2) Subsection 10(1) of the Act is amended by striking out “or” at the end of paragraph (a), by adding “or” at the end of paragraph (b) and by adding the following after paragraph (b):(c) in the case of a body corporate that is a federal credit union,(i) the voting rights of the person and of entities controlled by the person exceed 10 per cent of the aggregate of the voting rights that may be exercised by members and shareholders, or(ii) the aggregate of any shares and membership shares of the federal credit union beneficially owned by the person and by any entities controlled by the person represents ownership of greater than 25 per cent of the members’ and shareholders’ equity of the federal credit union.(3) Section 10 of the Act is amended by adding the following after subsection (3):Increasing substantial investment in federal credit unions
(3.1) A person who has a substantial investment in a federal credit union under subparagraph (1)(c)(i) increases that substantial investment when the percentage of the voting rights of the person and of entities controlled by the person in relation to the aggregate of the voting rights that may be exercised by members and shareholders is increased for any reason.Increasing substantial investment in federal credit unions
(3.2) A person who has a substantial investment in a federal credit union under subparagraph (1)(c)(ii) increases that substantial investment when(a) the person or any entity controlled by the person acquires beneficial ownership of additional shares or membership shares of the federal credit union in such number as to increase the percentage of the members’ and shareholders’ equity of the federal credit union represented by the aggregate of the shares and membership shares beneficially owned by the person and by entities controlled by the person; or(b) the person or any entity controlled by the person acquires control of any entity that beneficially owns shares or membership shares of the federal credit union in such number as to increase the percentage of the members’ and shareholders’ equity of the federal credit union represented by the aggregate of the shares and membership shares beneficially owned by the person and by entities controlled by the person.(4) Section 10 of the Act is amended by adding the following after subsection (4):New substantial investment — federal credit union
(4.1) For greater certainty,(a) if a person has a substantial investment in a federal credit union under subparagraph (1)(c)(i) and the person, or any entity controlled by the person, purchases or otherwise acquires beneficial ownership of shares or membership shares of the federal credit union or acquires control of any entity that beneficially owns shares or membership shares of the federal credit union, the acquisition is deemed to cause the person to increase a substantial investment in the federal credit union if the percentage of the members’ and shareholders’ equity of the federal credit union represented by the aggregate of the shares and membership shares of the federal credit union beneficially owned by the person and by any entities controlled by the person exceeds 25 per cent of the members’ and shareholders’ equity of the federal credit union; or(b) if a person has a substantial investment in a federal credit union under subparagraph (1)(c)(ii) and the person or any entity controlled by the person acquires voting rights in the federal credit union — or acquires control of any entity that has voting rights in the federal credit union — in such number that the percentage of the voting rights of the person and entities controlled by the person exceeds 10 per cent of the aggregate of the voting rights of the members and shareholders of the federal credit union, the acquisition is deemed to cause the person to increase a substantial investment in the federal credit union.1902. The Act is amended by adding the following after section 12:Cooperative basis
12.1 (1) For the purposes of this Act, a federal credit union is organized and carries on business on a cooperative basis if(a) a majority of its members are natural persons;(b) it provides financial services primarily to its members;(c) membership in the federal credit union is wholly or primarily open, in a non-discriminatory manner, to persons who can use the services of the federal credit union and who are willing and able to accept the responsibilities of membership;(d) each member has only one vote;(e) a delegate has only one vote even though the delegate is a member or represents more than one member;(f) dividends on any membership share are limited to the maximum percentage fixed in the federal credit union’s letters patent or by-laws; and(g) surplus funds arising from the federal credit union’s operations are used(i) to provide for the financial stability of the federal credit union,(ii) to develop its business,(iii) to provide or improve common services to members,(iv) to provide for reserves or dividends on membership shares and shares,(v) for community welfare or the propagation of cooperative enterprises, or(vi) as a distribution to its members as a patronage allocation.Restrictions
(2) Paragraph (1)(c) is subject to any restrictions in the by-laws of the federal credit union on the classes of persons to which membership may be available, as long as the restrictions are consistent with applicable laws with respect to human rights.Member who is shareholder
12.2 For greater certainty, a member of a federal credit union who is also a shareholder of the federal credit union may exercise the rights given to a shareholder by this Act for all shares held by the member.1903. Section 18 of the Act is renumbered as subsection 18(1) and is amended by adding the following:No personal liability — federal credit unions
(2) The members of a federal credit union are not, as members, liable for any liability, act or default of the federal credit union except as otherwise provided by this Act.1904. Section 22 of the Act is replaced by the following:Incorporation of bank
22. (1) On the application of one or more persons made in accordance with this Act, the Minister may, subject to this Part, issue letters patent incorporating a bank, other than a federal credit union.Incorporation of federal credit union
(2) On the application of five or more persons, a majority of whom are natural persons, made in accordance with this Act, the Minister may, subject to this Part, issue letters patent incorporating a federal credit union.2001, c. 9, s. 47
1905. Section 27 of the Act is amended by striking out “and” at the end of paragraph (g) and by replacing paragraph (h) with the following:(h) if the bank will be a federal credit union, that it will be organized and carry on business on a cooperative basis in accordance with section 12.1; and(i) the best interests of the financial system in Canada including, if the bank will be a federal credit union, the best interests of the cooperative financial system in Canada.1906. Subsection 28(1) of the Act is amended by adding the following after paragraph (a):(a.1) in the case of a bank that is to be a federal credit union, a statement that it is a federal credit union;1907. The Act is amended by adding the following after section 31:First members of federal credit union
31.1 The incorporators of a federal credit union are deemed to be its first members.1908. Section 33 of the Act is amended by adding the following after subsection (2):Continuance for the purpose of amalgamation
(3) A local cooperative credit society may, if so authorized by the laws of the jurisdiction in which it is incorporated, apply to the Minister for letters patent continuing it as a federal credit union if it proposes to be continued under this Act for the purpose of amalgamating with another federal credit union in compliance with this Act.1909. Subsections 34(1) and (2) of the Act are replaced by the following:Application for continuance
34. (1) If a body corporate applies for letters patent under section 33, sections 23 to 27 apply in respect of the application, with any modifications that the circumstances require.Special resolution approval
(2) If a body corporate applies for letters patent under section 33, the application must be duly authorized by a special resolution.1910. Subsection 35(1) of the English version of the Act is replaced by the following:Power to issue letters patent
35. (1) On the application of a body corporate under section 33, the Minister may, subject to this Part, issue letters patent continuing the body corporate as a bank under this Act.1911. The Act is amended by adding the following after section 35:Power to issue letters patent
35.1 (1) On the application of a local cooperative credit society under subsection 33(2), the Minister may, subject to this Part, issue letters patent continuing the local cooperative credit society as a federal credit union only if the Minister is of the opinion that the local cooperative credit society has complied with the regulations respecting notice and disclosure requirements.Power to issue letters patent
(2) On the application of a local cooperative credit society under subsection 33(3), the Minister may, subject to this Part, issue letters patent continuing the local cooperative credit society as a federal credit union only if the Minister is of the opinion that(a) the local cooperative credit society has complied with the regulations respecting notice and disclosure requirements; and(b) the federal credit union that results from the amalgamation will satisfy the requirements for incorporation as a federal credit union.Regulations
(3) The Governor in Council may make regulations respecting notice and disclosure requirements for the purpose of subsections (1) and (2).1912. The portion of section 36 of the English version of the Act before paragraph (a) is replaced by the following:Effect of letters patent
36. On the day set out in the letters patent continuing a body corporate as a bank,1913. Section 38 of the Act is renumbered as subsection 38(1) and is amended by adding the following:Membership shares
(2) In addition, if the body corporate is continued as a federal credit union,(a) in the case of a body corporate with common shares,(i) its common shares are deemed to be membership shares to which are attached the rights, privileges and restrictions set out in this Act,(ii) the holders of those common shares are deemed to be the members of the federal credit union, and(iii) any agreement made before continuance under which the holders of any common shares of the body corporate have agreed to vote those shares in a manner provided in the agreement is of no effect; and(b) in the case of a body corporate that has members,(i) the membership shares, however designated, of the body corporate are deemed to be membership shares of the federal credit union to which are attached the rights, privileges and restrictions set out in this Act,(ii) the members of the body corporate are deemed to be the members of the federal credit union, and(iii) any agreement made before continuance under which the members of the body corporate have agreed to vote in a manner provided in the agreement is of no effect.1914. Paragraph 39(2)(a) of the Act is replaced by the following:(a) with respect to any activity described in paragraph (1)(a), 30 days after the date of issue of the letters patent or(i) if the activity is conducted under an agreement existing on the date of issue of the letters patent, the expiry of the agreement, or(ii) if the bank is a federal credit union and an undertaking to cease engaging in the activity has been given under subsection 973.02(1), the cessation date set out in the undertaking in respect of the activity;2007, c. 6, s. 6
1915. The portion of subsection 39.1(1) of the Act before paragraph (a) is replaced by the following:Transferring to other federal Acts — banks
39.1 (1) A bank that is not a federal credit union may2007, c. 6, s. 6
1916. Section 39.2 of the Act is replaced by the following:Transferring to other federal Acts — federal credit union
39.2 (1) A federal credit union may(a) apply, with the approval in writing of the Minister, under the Canada Cooperatives Act for a certificate of continuance, or a certificate of continuance and a certificate of amalgamation, as a cooperative under that Act; or(b) apply under the Cooperative Credit Associations Act for letters patent continuing the federal credit union as an association under that Act or amalgamating and continuing the federal credit union as an association under that Act.Conditions for approval
(2) The approval referred to in paragraph (1)(a) may be given only if the Minister is satisfied that(a) the federal credit union has published, once a week for four consecutive weeks in the Canada Gazette and in a newspaper in general circulation at or near the place where its head office is situated, a notice of its intention to apply for the approval;(b) the application has been authorized by a special resolution of the members and, if the federal credit union has issued shares, by a separate special resolution of the shareholders of each class of shares; and(c) the federal credit union does not hold deposits.All shares have right to vote
(3) For the purpose of paragraph (2)(b), each share carries the right to vote in respect of the special resolution, whether or not it otherwise carries the right to vote in respect of any other matter.Restriction on other transfers
(4) A federal credit union may not apply to be continued, or to be amalgamated and continued, as the case may be, as a body corporate other than one referred to in subsection (1).Act ceases to apply
39.3 If a bank applies for a certificate or letters patent referred to in section 39.1 or 39.2 in accordance with that section and the certificate is given or the letters patent are issued, this Act ceases to apply to the bank as of the day on which the certificate or the letters patent take effect.1917. Section 40 of the Act is amended by striking out “or” at the end of paragraph (d) and by adding the following after paragraph (e):(f) that includes the phrase “credit union” or “coopérative de crédit”, or any abbreviation, combination or derivative of those phrases, unless it is to be a federal credit union and its name also includes the word “bank”, “banque”, “federal” or “fédérale” in conjunction with those phrases; or(g) that includes the words “cooperative” or “coopérative”, or any abbreviation, combination or derivative of those words, unless it is to be a federal credit union and its name also includes the word “bank”, “banque”, “federal” or “fédérale” in conjunction with those words.1918. The Act is amended by adding the following after section 40:Name of federal credit union
40.1 Despite any other Act, but subject to paragraphs 40(f) and (g), a bank may be incorporated or formed under this Act with the words “credit union” “coopérative de crédit”, “cooperative” or “coopérative”, or any abbreviation, combination or derivative of those words, in its name, but only if it will be a federal credit union.1996, c. 6, s. 2
1919. Subsection 42(4) of the Act is replaced by the following:Directions
(4) If a bank is carrying on business under or identifying itself by a name other than its corporate name, the Superintendent may, by order, direct the bank not to use that other name if the Superintendent is of the opinion that that other name is a name referred to in any of paragraphs 40(a) to (g).1920. The Act is amended by adding the following after the heading “Organization Meetings” before section 45:Banks Other Than Federal Credit Unions1921. The portion of subsection 45(1) of the Act before paragraph (a) is replaced by the following:First directors’ meeting
45. (1) After letters patent incorporating a bank that is not a federal credit union are issued, a meeting of the directors of the bank must be held at which the directors may, subject to this Part,2001, c. 9, s. 54
1922. Subsection 46(1) of the Act is replaced by the following:Calling shareholders’ meeting
46. (1) If at least five million dollars, or any greater amount that the Minister may specify, has been received by a bank in respect of which letters patent were issued under subsection 22(1) from the issue of its shares, the directors of the bank must without delay call a meeting of the shareholders of the bank.1923. Section 47 of the French version of the Act is replaced by the following:Mandat des premiers administrateurs
47. Le mandat des administrateurs désignés dans la demande de constitution expire à l’élection des administrateurs lors de la première assemblée des actionnaires convoquée en vertu du paragraphe 46(1).1924. The Act is amended by adding the following after section 47:Federal Credit UnionsMeeting of First DirectorsOrganizational meeting
47.01 (1) After letters patent incorporating a federal credit union are issued, a meeting of its first directors must be held at which the first directors may, subject to this Part,(a) adopt forms of certificates for membership shares, forms of share certificates and forms of corporate records;(b) admit persons to membership in the federal credit union and issue or authorize the issuance of membership shares;(c) authorize the issue of shares of the federal credit union;(d) appoint officers;(e) appoint, under subsection 314(1), an auditor or auditors to hold office until the first meeting of members;(f) make banking arrangements; and(g) deal with any other matters necessary to organize the federal credit union.Calling directors’ meeting
(2) A first director may call the meeting referred to in subsection (1) by giving, subject to subsection 181(2), the other directors notice of the time and place of the meeting no fewer than five days before the meeting.First Meeting of MembersCalling members’ meeting
47.02 (1) If at least five million dollars, or any greater amount that the Minister may specify, has been received by a federal credit union in respect of which letters patent were issued under subsection 22(2) from the issue of its membership shares and shares, the directors of the federal credit union must, without delay, call a meeting of the members of the federal credit union.Meeting of members
(2) At the meeting, the members must(a) make by-laws;(b) elect directors in accordance with this Act and the federal credit union’s by-laws; and(c) appoint an auditor or auditors to hold office until the close of the first annual meeting of the federal credit union.Term of office of first directors
(3) The term of office of the first directors ends at the close of the meeting referred to in subsection (1).Membership in a Federal Credit UnionConditions of MembershipMembership governed by by-laws
47.03 (1) Subject to the provisions of this Act, membership in a federal credit union is governed by its by-laws.Minimum membership shares required
(2) To be a member of a federal credit union, a person must acquire and hold the minimum number of membership shares required under the federal credit union’s by-laws.Member who ceases to hold the minimum
(3) Subject to any limitations in the federal credit union’s by-laws, including limitations on the rights members may exercise, a member of a federal credit union who ceases to hold enough membership shares to be a member continues to be a member of the federal credit union for the purposes of this Act.Ground for expulsion
(4) For greater certainty, subsection (3) does not prevent holding fewer than the minimum number of membership shares from being set out in the federal credit union’s by-laws as a ground for expulsion under subsection 47.06(1) or section 47.09.Subscription deemed application
47.04 (1) A subscription for the number of membership shares in a federal credit union required by the federal credit union’s by-laws for membership constitutes an application for membership and the issue of a membership share to the applicant constitutes admission to membership.Approval required
(2) Subject to subsection (1), a person becomes a member of a federal credit union when the person’s application for membership is approved by the directors or an employee authorized by the federal credit union and the applicant has complied fully with the federal credit union’s by-laws governing admission of members.Withdrawal and TerminationWithdrawal of membership
47.05 (1) A member of a federal credit union may withdraw from the federal credit union at any time by giving notice in accord-ance with the by-laws.Deemed notice
(2) A deceased member is deemed to have given notice to the federal credit union of their intention to withdraw on the day of their death.Rights of withdrawing member
(3) The by-laws of a federal credit union must set out the rights of a withdrawing member.Expulsion
47.06 (1) A member of a federal credit union may be expelled from membership, in accordance with the by-laws, by a resolution of the directors on the grounds set out in the by-laws.Member’s rights relating to expulsion
(2) The by-laws of a federal credit union must set out the rights of members who are expelled under subsection (1), and those rights must include(a) the right of a member to receive advance notice of any meeting of the directors at which the board will consider a resolution to expel the member;(b) the right of a member not to be expelled without being given an opportunity to make representations on the matter at the meeting of the directors;(c) the right of an expelled member to appeal the decision of the directors at the next meeting of the members; and(d) the right of the expelled member to be reinstated as a member of the federal credit union if, at the next meeting of the members, the members, by ordinary resolution, set aside the directors’ resolution.Procedures to be set out in by-laws
(3) The by-laws of a federal credit union must set out(a) the procedures to be followed by the directors to provide the advance notice referred to in paragraph (2)(a); and(b) the procedures to be followed relating to the appeal referred to in paragraph (2)(c).Notice of decision
(4) If the directors pass a resolution expelling a member under subsection (1), the federal credit union must, within five days after the passing of the resolution, notify the member of the directors’ decision by registered letter addressed to the member at the member’s recorded address.Inactivity
47.07 No by-law may provide for the expulsion of a member by reason only of inactivity of the member in relation to the business or affairs of the federal credit union.Redemption
47.08 No by-law governing the withdrawal of a member from membership or the termination of the membership of a member may authorize a redemption of membership shares in contravention of section 485.Termination by members
47.09 Unless the by-laws provide otherwise, the membership of a member may be terminated by a special resolution of the members. Section 47.06 applies, with any modifications that the circumstances require, to a termination by the members.Winding-up proceedings in respect of member
47.1 Despite subsection 47.06(1), a federal credit union may, by written notice to a member, terminate the membership if the member is a body corporate and winding-up proceedings have commenced with respect to it.General Provisions — Federal Credit UnionsProhibition
47.11 An entity must not become a member of a federal credit union if, as a result of becoming a member, the majority of the members of the federal credit union would not be natural persons.Provision of services
47.12 A federal credit union must provide its services primarily to its members.Right to vote
47.13 Each member of a federal credit union has only one vote on all matters to be decided by the members.Members under 18
47.14 Subject to the by-laws, a person less than 18 years of age may be admitted to membership in a federal credit union and may vote at meetings of the federal credit union.Membership not transferable
47.15 No transfer of a membership is valid for any purpose.Reinstatement — section 47.06
47.16 (1) A person whose membership has been terminated under section 47.06 may be reinstated as a member of the federal credit union only by ordinary resolution of the members.Reinstatement — section 47.09
(2) A person whose membership has been terminated under section 47.09 may be reinstated as a member of the federal credit union only by special resolution of the members.Transfer of membership shares
47.17 No transfer of membership shares in a federal credit union is valid unless the transfer is approved by resolution of the directors.Obligation to have at least five members
47.18 (1) A federal credit union must ensure that at all times it has at least five members.Membership too low
(2) If the membership of a federal credit union is reduced to fewer than five members, the federal credit union must, without delay, take the steps that are necessary to(a) make an application referred to in subsection 39.2(1) or section 216.08; or(b) liquidate and dissolve the federal credit union under Part VI.Exemption
47.19 The Minister may, subject to any terms and conditions that the Minister considers appropriate, exempt any entity or federal credit union from the application of sections 47.11, 47.12 and 47.18.1925. (1) The portion of section 50 of the Act before paragraph (a) is replaced by the following:No payments before order
50. Until an order approving the commencement and carrying on of business is made for a bank, the bank must not make any payment on account of incorporation or organization expenses out of moneys received from the issue of the shares or the membership shares of the bank and interest on those moneys, except reasonable sums(2) Paragraph 50(b) of the Act is replaced by the following:(b) for the payment of costs related to the issue of shares, or membership shares, of the bank; and2001, c. 9, s. 56
1926. Paragraphs 52(1)(a) and (b) of the Act are replaced by the following:(a) the meeting of shareholders of the bank referred to in subsection 46(1), or, in the case of a federal credit union, the meeting of members referred to in subsection 47.02(1), has been duly held;(b) the bank has paid-in capital of at least five million dollars or any greater amount that is specified by the Minister under subsection 46(1) or 47.02(1);1927. Section 53 of the Act is renumbered as subsection 53(1) and is amended by adding the following:Deemed condition
(2) An order approving the commencement and carrying on of business by a federal credit union is deemed to contain a condition that the federal credit union must, on an ongoing basis, be organized and carry on business on a cooperative basis in accordance with section 12.1.1928. Paragraph 54(1)(b) of the Act is replaced by the following:(b) amend or revoke any authorization contained in the order or any condition or limitation to which the order is subject, other than the condition deemed to be in the order by subsection 53(2),1929. Subsections 58(2) to (5) of the Act are replaced by the following:Application to court to settle disbursements
(2) If the amount allowed by a special resolution for the payment of any incorporation and organization expenses referred to in subsection (1) is considered insufficient by the directors or if no special resolution for the payment of such expenses is passed, the directors may apply to any court having jurisdiction in the place where the head office of the bank is situated to settle and determine the amounts to be paid out of any moneys of the bank before distribution of the balance to(a) if the bank is not a federal credit union, the shareholders or, if there are no shareholders, to the incorporators; or(b) if the bank is a federal credit union, its members.Notice of application to court
(3) The directors must, at least 21 days before the date fixed for the hearing of the application referred to in subsection (2), send to the shareholders, incorporators or members, as the case may be, a notice of the application, containing a statement of the amounts that are proposed to be settled and determined by the court.Ratio payable
(4) In order that the amounts paid and payable under this section may be equitably borne by the shareholders, incorporators or members, as the case may be, the directors must, after the amounts of the payments have been approved by special resolution or settled and determined by a court, fix the proportionate part of the amounts chargeable to each shareholder, incorporator or member as the ratio of the amount paid in by that person to the aggregate of all the amounts paid in by the shareholders, incorporators or members.Return of excess
(5) After the amounts referred to in this section have been paid, the directors shall pay, with any interest earned, to the shareholders, incorporators or members, the respective balances of the moneys paid in by them, less the amount chargeable to each under subsection (4).1930. The portion of subsection 60(1) of the Act before paragraph (a) is replaced by the following:Common shares
60. (1) A bank that is not a federal credit union must have one class of shares, to be designated as “common shares”, which are non-redeemable and in which the rights of the holders of those common shares are equal in all respects, and those rights include1931. The Act is amended by adding the following after section 60:Shares of federal credit union
60.1 (1) A federal credit union may issue shares only if its by-laws set out the following:(a) whether the shares may be issued to persons who are not members;(b) the maximum number, if any, of shares of any class that the federal credit union is authorized to issue;(c) the number of classes of shares; and(d) the rights, privileges, restrictions and conditions attaching to the shares of each class.No automatic rights
(2) Subject to this Act, a federal credit union must not issue any share that confers on the holder of the share the right(a) to vote at meetings of the federal credit union otherwise than in accordance with this Act; or(b) to receive any of the remaining property of the federal credit union on dissolution.Exception
(3) A federal credit union’s by-laws may provide that(a) a share confers on its holder the right to vote at an election of directors by reason of an event that has occurred and is continuing or by reason of a condition that has been fulfilled; or(b) the shareholders, any class of shareholders or the holders of a series of shares, may elect a fixed number or a percentage of the directors.Limit on shareholders’ directors
(4) Despite subsections (2) and (3), the shareholders do not have the right to elect more than 20 per cent of the directors.One share, one vote
(5) If shareholders are entitled to vote in accordance with subsection (3) or otherwise in accordance with this Act, each share entitles the holder to one vote.Designation of shares
60.2 A federal credit union must not designate a class of its shares as “membership shares” or any variation of those words.1932. The portion of subsection 61(1) of the Act before paragraph (a) is replaced by the following:Classes of shares
61. (1) The by-laws of a bank that is not a federal credit union may provide for more than one class of shares and, if they so provide, they must set out1933. Section 62 of the Act is amended by adding the following after subsection (1):Effective date
(1.1) In the case of a federal credit union, a by-law referred to in subsection (1) must be made by special resolution of the members. If the federal credit union has issued shares, the by-law is not effective until it is confirmed by a separate special resolution of the shareholders, the class of shareholders or the holders of the series of shares that is affected by the by-law.1934. (1) Subsection 66(2) of the Act is replaced by the following:Stated capital account — membership shares
(1.1) A federal credit union must also maintain a stated capital account for the membership shares it issues.Addition to stated capital account
(2) A bank must record in the appropriate stated capital account the full amount of any consideration it receives for any shares or membership shares it issues.1997, c. 15, s. 7
(2) Subsection 66(4) of the Act is replaced by the following:Exception
(3.1) Despite subsection (2), a federal credit union may, subject to subsection (4), record in the stated capital account maintained for its membership shares any part of the consideration it receives in an exchange if it issues membership shares(a) in exchange for(i) property of a person who immediately before the exchange did not deal with the federal credit union at arm’s length within the meaning of that expression in the Income Tax Act,(ii) shares of or another interest in a body corporate that immediately before the exchange or because of it did not deal with the federal credit union at arm’s length within the meaning of that expression in the Income Tax Act, or(iii) property of a person who immediately before the exchange dealt with the federal credit union at arm’s length within the meaning of that expression in the Income Tax Act if the person, the federal credit union and all of the holders of the membership shares so issued consent to the exchange;(b) under an agreement referred to in subsection 224(1); or(c) to shareholders of an amalgamating body corporate who receive the membership shares in addition to or instead of securities of the amalgamated bank.Limit on addition to a stated capital account
(4) On the issuance of a share or membership share, a bank must not add to the appropriate stated capital account an amount greater than the amount of the consideration it receives for the share or membership share.(3) Section 66 of the Act is amended by adding the following after subsection (5):Constraint — federal credit union
(6) If the bank referred to in subsection (5) is a federal credit union, the addition must be approved by special resolution of the members and by a separate special resolution of the shareholders, the class of shareholders or the holders of the series of shares that is affected by the special resolution, unless all the issued and outstanding shares are of not more than two classes of convertible shares referred to in subsection 77(4).1935. (1) Subsection 67(1) of the Act is replaced by the following:Stated capital of continued bank
67. (1) If a body corporate is continued as a bank under this Act, the bank must record in the stated capital account maintained for each class and series of shares, or for other ownership interests, however designated, then outstanding an amount that is equal to the aggregate of(a) the aggregate amount paid up on the shares of each class and series of shares, or on the other ownership interests, immediately before the body corporate was so continued, and(b) the amount of the contributed surplus of the bank that is attributable to those shares or other ownership interests.(2) Subsection 67(3) of the Act is replaced by the following:Shares issued before continuance
(3) Any amount unpaid in respect of a share or other ownership interest, however designated, in the body corporate, that was issued by a body corporate before it was continued as a bank under this Act and paid after it was so continued must be recorded in the stated capital account maintained by the bank for the shares of that class or series or for membership shares.1936. Section 70 of the Act is amended by striking out “or” at the end of paragraph (c) and by adding the following after that paragraph:(c.1) if the bank is a federal credit union, permit any of its subsidiaries to hold any membership shares of the federal credit union, other than the minimum number of membership shares required by the by-laws of the federal credit union to qualify for membership in it, if any; or1937. Section 71 of the Act is replaced by the following:Purchase and redemption of shares and membership shares
71. (1) Subject to subsection (2) and to its by-laws, a bank may, with the consent of the Superintendent, purchase, for the purpose of cancellation, any shares or membership shares issued by it, or redeem any redeemable shares or membership shares issued by it at prices not exceeding the redemption price for the shares or membership shares calculated according to a formula stated in its by-laws or the conditions attaching to the shares or membership shares.Restrictions on purchase and redemption
(2) A bank must not make any payment to purchase or redeem any shares or membership shares issued by it if there are reasonable grounds for believing that the bank is, or the payment would cause the bank to be, in contravention of any regulation referred to in subsection 485(1) or (2) or any direction made under subsection 485(3).Donated shares and membership shares
(3) A bank may accept from any shareholder or member a share or membership share, as the case may be, of the bank surrendered to it as a gift, but may not extinguish or reduce a liability in respect of an amount unpaid on any such share or membership share except in accordance with section 75.2005, c. 54, s. 10(F)
1938. Subsection 72(1) of the Act is replaced by the following:Holding as personal representative
72. (1) A bank may, and may permit its subsidiaries to, hold, in the capacity of a personal representative, shares of the bank — or, if the bank is a federal credit union, membership shares of the federal credit union — or of any body corporate that controls the bank or ownership interests in any unincorporated entity that controls the bank, but only if the bank or the subsidiary does not have a beneficial interest in the shares, membership shares or ownership interests.1939. Subsection 73(1) of the Act is replaced by the following:Cancellation of shares and membership shares
73. (1) Subject to subsection (2), if a bank purchases shares of the bank or fractions of shares, or membership shares of the bank, or redeems or otherwise acquires shares or membership shares of the bank, the bank must cancel those shares or membership shares.1940. (1) Subsection 75(1) of the Act is replaced by the following:Reduction of capital
75. (1) The stated capital of a bank that is not a federal credit union may be reduced by special resolution.Reduction of capital — federal credit unions
(1.1) The stated capital of a federal credit union may be reduced by special resolution of its members and, if it has issued shares, by a separate special resolution of the shareholders, the class of shareholders or the holders of the series of shares that is affected by the special resolution.2007, c. 6, s. 10
(2) Paragraph 75(4.1)(b) of the Act is replaced by the following:(b) there is to be no return of capital to shareholders or members, as the case may be, as a result of the reduction.(2) Paragraphs 75(6)(a) and (b) of the Act are replaced by the following:(a) the number of the bank’s shares or membership shares, as the case may be, issued and outstanding,(b) the results of the voting,1941. Subsections 76(1) and (2) of the Act are replaced by the following:Recovery by action
76. (1) If any money or property was paid or distributed to a shareholder, member or other person as a consequence of a reduction of capital made contrary to section 75, a creditor of the bank may apply to a court for an order compelling the shareholder, member or other person to pay the money or deliver the property to the bank.Shares and membership shares held by personal representative
(2) No person holding shares or membership shares in the capacity of a personal representative and registered on the records of the bank as a shareholder or member and described in those records as the personal representative of a named person is personally liable under subsection (1), but the named person is subject to all the liabilities imposed by that subsection.1942. (1) Subsection 77(1) of the Act is replaced by the following:Adjustment of stated capital account
77. (1) On a purchase, redemption or other acquisition by a bank of shares or fractions of shares, or of membership shares, issued by it, other than shares or membership shares acquired under section 72 or acquired through the realization of security and sold under subsection 73(2), the bank must deduct from the stated capital account maintained for the class or series of shares, or for the membership shares, as the case may be, so purchased, redeemed or otherwise acquired an amount equal to the result obtained by multiplying the stated capital in respect of the shares of that class or series, or in respect of the membership shares, as the case may be, by the number of shares of that class or series, or the number of membership shares, as the case may be, so purchased, redeemed or otherwise acquired and dividing by the number of shares of that class or series, or the number of membership shares, as the case may be, outstanding immediately before the purchase, redemption or other acquisition.(2) Subsection 77(5) of the Act is replaced by the following:Conversion or change of shares
(5) Shares issued by a bank and converted into shares of another class or series, or changed under subsection 192.03(1) or 217(1) into shares of another class or series, become issued shares of the class or series of shares into which the shares have been converted or changed.1943. Section 78 of the Act is replaced by the following:Addition to stated capital account
78. On a conversion of any debt obligation of a bank into shares of a class or series of shares, or into membership shares, the bank must(a) deduct from the liabilities of the bank the nominal value of the debt obligation being converted; and(b) record the result obtained under paragraph (a) and any additional consideration received for the conversion in the stated capital account maintained or to be maintained for the class or series of shares, or for the membership shares, as the case may be, into which the debt obligation has been converted.2007, c. 6, s. 11(1)
1944. (1) Subsection 79(1) of the Act is replaced by the following:Declaration of dividend or patronage allocation
79. (1) The directors of a bank may declare and a bank may pay a dividend or patronage allocation by issuing fully paid shares or, subject to subsection 79.2(1), membership shares of the bank or options or rights to acquire fully paid shares or membership shares of the bank and, subject to subsection (4), the directors of a bank may declare and a bank may pay a dividend or patronage allocation in money or property, and if a dividend or patronage allocation is to be paid in money, the dividend may be paid in a currency other than the currency of Canada.(2) Subsections 79(3) and (4) of the Act are replaced by the following:Stated capital account
(3) If shares or membership shares of a bank are issued in payment of a dividend or patronage allocation, the bank must record in the stated capital account maintained or to be maintained for the shares of the class or series, or for the membership shares, issued in payment of the dividend or patronage allocation the declared amount of the dividend or patronage allocation stated as an amount of money.When dividend or patronage allocation not to be declared
(4) The directors of a bank must not declare and a bank must not pay a dividend or patronage allocation if there are reasonable grounds for believing that the bank is, or the payment would cause the bank to be, in contravention of any regulation referred to in subsection 485(1) or (2) or any direction made under subsection 485(3).1945. The Act is amended by adding the following after section 79:Membership CapitalMembership shares
79.1 (1) A federal credit union may have only one class of membership shares in which the rights of their holders are equal in all respects, and those rights include the right to receive(a) dividends declared on those membership shares; and(b) the remaining property of the federal credit union on dissolution.Consideration for membership share
(2) No membership share of a federal credit union is to be issued until it is fully paid for in money or, with the approval of the Superintendent, in property.Other currencies
(3) When issuing membership shares, a federal credit union may provide that any aspect of the membership shares relating to money or involving the payment of or the liability to pay money be in a currency other than the currency of Canada.Membership shares
79.2 (1) Membership shares may be held only by members.No right to vote
(2) The right to vote attaches to membership and not to a membership share.Preferences, rights, etc.
(3) A federal credit union’s letters patent or by-laws may not include any preference, right, condition, restriction, limitation or prohibition on membership shares, except as provided for by this Act.Issue of certificates
79.3 (1) The by-laws of a federal credit union may provide that no membership share certificates need be issued and, if they so provide, the federal credit union must, on the request of a member, issue a statement of the number of membership shares held by the member.Certificates
(2) The face of each certificate that the federal credit union issues in respect of membership shares must contain(a) the name of the federal credit union;(b) a statement that the federal credit union is subject to this Act;(c) the name of the person to whom it is issued;(d) a statement that the certificate represents membership shares in the federal credit union, and the number of the membership shares represented by the certificate;(e) a statement that the certificate is transferable only in accordance with this Act; and(f) a statement that there is a charge on the membership shares represented by the certificate in favour of the federal credit union for any indebtedness of the member to the federal credit union.Authorized capital
79.4 The membership shares of a federal credit union must be issued with no par value, and its by-laws must specify any limit on the number of membership shares and set out the formula to be used to determine the value of the membership shares.Membership shares non-assessable
79.5 Membership shares issued by a federal credit union are non-assessable, and their holders are not liable to the federal credit union or to its creditors in respect of those membership shares.Continued body corporate
79.6 A body corporate that is continued as a federal credit union under this Act and that is not in compliance with section 79.1 on the date letters patent continuing it as a federal credit union are issued must, within 12 months after that date, redesignate a class of its shares to comply with that section.1946. The portion of the definition “se- curity” or “security certificate” in section 81 of the Act after paragraph (d) is replaced by the following:but does not include an instrument evidencing a deposit or, in the case of a federal credit union, a membership share;1947. The heading “Shareholders” before section 136 of the Act is replaced by the following:Shareholders and Members2005, c. 54, s. 16
1948. Subsections 136(1) and (2) of the Act are replaced by the following:Place of meetings
136. (1) Meetings of shareholders or members of a bank are to be held at the place within Canada provided for in the by-laws of the bank or, in the absence of any such provision, at the place within Canada that the directors determine.Participation by electronic means
(2) Unless the by-laws provide otherwise, any person who is entitled to attend a meeting of shareholders or members may participate in the meeting by means of a telephonic, electronic or other communication facility that permits all participants to communicate adequately with each other during the meeting if the bank makes one available. A person who is participating in a meeting by one of those means is deemed for the purposes of this Act to be present at the meeting.1949. (1) Subsection 137(1) of the English version of the Act is replaced by the following:Calling meetings
137. (1) The directors of a bank(a) must, after the meeting called under subsection 46(1) or section 47.02, call the first annual meeting of shareholders or members, as the case may be, of the bank, which meeting must be held not later than six months after the end of the first financial year of the bank, and subsequently call an annual meeting of shareholders or members, as the case may be, which meeting must be held not later than six months after the end of each financial year; and(b) may at any time call a special meeting of shareholders or members.2005, c. 54, s. 17
(2) Subsections 137(5) and (6) of the Act are replaced by the following:Authority to fix record date
(5) The directors may in advance fix a record date, that is within the prescribed period, for the determination of shareholders or members for any purpose, including for a determination of which shareholders or members are entitled to(a) receive payment of a dividend or a patronage allocation;(b) participate in a liquidation distribution;(c) receive notice of a meeting of shareholders or members; or(d) vote at a meeting of shareholders or members.Determination of record date
(6) If no record date is fixed,(a) the record date for the determination of shareholders or members who are entitled to receive notice of a meeting is(i) at the close of business on the day immediately preceding the day on which the notice is given, or(ii) if no notice is given, the day on which the meeting is held; and(b) the record date for the determination of shareholders or members for any other purpose, other than to establish a right to vote, is at the close of business on the day on which the directors pass a resolution in respect of that purpose.2005, c. 54, s. 18
1950. (1) The portion of subsection 138(1) of the English version of the Act before paragraph (a) is replaced by the following:Notice of meeting
138. (1) Notice of the time and place of a meeting of shareholders or members of a bank must be sent within the prescribed period to2005, c. 54, s. 18
(2) Paragraph 138(1)(a) of the Act is replaced by the following:(a) each shareholder or member entitled to vote at the meeting;2001, c. 9, s. 63; 2005, c. 54, s. 18; 2007, c. 6, par. 132(a)
(3) Subsections 138(1.01) and (1.1) of the Act are replaced by the following:Exception
(1.01) In the case of a bank that is not a federal credit union and that is not a distributing bank, notice may be sent within any shorter period specified in its by-laws.Number of eligible votes
(1.1) A bank with equity of eight billion dollars or more that is not a federal credit union must set out in the notice of a meeting the number of eligible votes, as defined under subsection 156.09(1), that may be cast at the meeting as of the record date for determining shareholders entitled to receive the notice of meeting or, if there are to be separate votes of shareholders at the meeting, the number of eligible votes, as defined in that subsection, in respect of each separate vote to be held at the meeting.2005, c. 54, s. 19
1951. Section 139 of the Act is replaced by the following:Notice not required
139. (1) A notice of a meeting is not required to be sent to shareholders or members who are not registered on the records of the bank or the bank’s transfer agent on the record date fixed under paragraph 137(5)(c) or determined under paragraph 137(6)(a).Effect of default
(2) Failure to receive a notice of a meeting does not deprive a shareholder or member of the right to vote at the meeting.1997, c. 15, s. 8
1952. Section 140 of the English version of the Act is replaced by the following:Notice of adjourned meeting
140. (1) If a meeting is adjourned for less than 30 days, it is not necessary, unless the by-laws otherwise provide, to give notice of the adjourned meeting, other than by announcement at the earliest meeting that is adjourned.Notice if adjournment is longer
(2) If a meeting is adjourned by one or more adjournments for a total of 30 days or more, notice of the continuation of the meeting must be given as for an original meeting but, unless the meeting is adjourned by one or more adjournments for a total of more than 90 days, subsection 156.04(1) does not apply.1953. (1) Subsection 141(1) of the English version of the Act is replaced by the following:Special business
141. (1) All matters dealt with at a special meeting of shareholders or members and all matters dealt with at an annual meeting, except consideration of the financial statements, report of the auditor or auditors, election of directors, remuneration of directors and reappointment of the incumbent auditor or auditors, are deemed to be special business.(2) Subsection 141(2) of the Act is replaced by the following:Notice of special business
(2) Notice of a meeting of shareholders or members at which special business is to be transacted must(a) state the nature of the special business in sufficient detail to permit a shareholder or member to form a reasoned judgment in respect of that special business; and(b) contain the text of any special resolution to be submitted to the meeting.1954. The Act is amended by adding the following after section 141:Nominations for directors
141.1 (1) If shareholders of a federal credit union are entitled to elect one or more directors,(a) a nomination for the election of a director may be made only by one or more registered holders or beneficial owners of shares representing in the aggregate not less than 5 per cent of the shares of the federal credit union or 5 per cent of the shares of a class of its shares entitled to vote at the meeting at which the election is to take place; and(b) a notice of a meeting of shareholders must include any nomination made in accordance with paragraph (a) for the election of a director.Exception
(2) Paragraph (1)(b) does not apply if the nomination is submitted to the federal credit union at least the prescribed number of days before the anniversary date of the previous annual meeting.1955. (1) Subsection 142(1) of the Act is replaced by the following:Waiver of notice
142. (1) A shareholder, a member and any other person entitled to attend a meeting may in any manner waive notice of the meeting.2001, c. 9, s. 64(F)
(2) Subsection 142(2) of the English version of the Act is replaced by the following:Attendance is a waiver
(2) Attendance at a meeting of shareholders or members is a waiver of notice of the meeting, except when a person attends the meeting for the express purpose of objecting to the transaction of any business on the grounds that the meeting is not lawfully called.2005, c. 54, s. 20(1)
1956. The portion of subsection 143(1) of the Act before paragraph (a) is replaced by the following:Proposals
143. (1) Subject to subsections (1.1) and (1.2), a registered holder or beneficial owner of shares of a bank that is not a federal credit union that may be voted at an annual meeting of shareholders may1957. The Act is amended by adding the following after section 144:Proposals — members of federal credit union
144.1 (1) Subject to subsections (2) and (3), a member of a federal credit union may(a) submit to the federal credit union notice of any matter that they propose to raise at an annual meeting (in this section referred to as a “proposal”); and(b) discuss at an annual meeting any matter in respect of which they would have been entitled to submit a proposal.Eligibility to submit proposal
(2) To be eligible to submit a proposal a member must have been a member of the federal credit union for at least the prescribed period before making the proposal.Information to be provided
(3) A proposal is to be accompanied by a statement setting out the name and address of the member submitting the proposal and the period of time the member has been a member.Information not part of proposal
(4) The information provided under subsection (3) does not form part of a proposal or of the supporting statement referred to in subsection (6) and is not included for the purposes of the prescribed maximum number of words referred to in subsection (6).Proof may be required
(5) If the federal credit union requests within the prescribed period that a member provide proof that they are eligible to submit a proposal, the member must within the prescribed period provide proof that they meet the requirement of subsection (2).Proposal and statement to accompany notice of meeting
(6) A proposal submitted for consideration at a meeting must be attached to the notice of the meeting, together with, if requested by the member making the proposal, a statement in support of the proposal and the name and address of the member making the proposal. The statement and the proposal must together not exceed the prescribed maximum number of words.Nomination of directors
(7) A proposal may include nominations for the election of directors if it is signed by the lesser of 250 members and 1 per cent of the members who are entitled to vote at the meeting.Exceptions
(8) A federal credit union need not comply with subsection (6) if(a) the proposal is not submitted to the federal credit union at least the prescribed number of days before the anniversary date of the notice of meeting that was sent to members in connection with the previous annual meeting;(b) it clearly appears that the primary purpose of the proposal is to enforce a personal claim or redress a personal grievance against the federal credit union or its directors, officers, members or security holders;(c) the person submitting the proposal has failed, within the prescribed period before the federal credit union receives the person’s proposal, to present, at a meeting, a proposal that, at the person’s request, had been attached by the federal credit union to the notice of the meeting;(d) substantially the same proposal was attached to a notice of meeting, and presented at a meeting, of the federal credit union held not more than the prescribed period before the receipt of the proposal and the proposal did not receive the prescribed minimum amount of support at the meeting; or(e) the rights conferred by subsection (1) are being abused to secure publicity.Federal credit union may refuse to include proposal
(9) If a member who submits a proposal withdraws from membership in accordance with section 47.05 before the meeting, the federal credit union is not required to attach any proposal submitted by that member to the notice of a meeting held within the prescribed period following the date of the meeting.Immunity
(10) No federal credit union or person acting on behalf of a federal credit union incurs any liability by reason only of circulating a proposal.Refusal to include proposal
144.2 (1) If a federal credit union refuses to include a proposal in a notice of a meeting referred to in section 138, it must, within the prescribed period after the day on which it receives the proposal or the day on which it receives the proof of eligibility under subsection 144.1(5), as the case may be, notify in writing the person submitting the proposal of its intention to omit the proposal from the notice and of the reasons for the refusal.Restraining order by court
(2) On the application of a person submitting a proposal who claims to be aggrieved by a federal credit union’s refusal under subsection (1), a court may restrain the holding of the meeting at which the proposal is sought to be presented and make any further order it thinks fit.Order to omit proposal from notice
(3) A federal credit union or any person claiming to be aggrieved by a proposal may apply to a court for an order permitting the federal credit union to omit the proposal from a notice of meeting, and the court, if it is satisfied that subsection 144.1(7) applies, may make any order that it thinks fit.Notice to Superintendent
(4) An applicant under subsection (2) or (3) must give the Superintendent written notice of the application, and the Superintendent may appear and be heard at the hearing of the application in person or by counsel.1958. (1) Section 145 of the Act is amended by adding the following after subsection (1):List of members entitled to notice
(1.1) A federal credit union must also prepare an alphabetical list of members entitled to receive notice of a meeting(a) if a record date is fixed under paragraph 137(5)(c), no later than 10 days after that date; or(b) if no record date is fixed, on the record date determined under paragraph 137(6)(a).(2) Section 145 of the Act is amended by adding the following after subsection (2):Voting list — members
(2.1) A federal credit union must also prepare an alphabetical list of members entitled to vote as of the record date(a) if a record date is fixed under paragraph 137(5)(d), no later than 10 days after that date; or(b) if no record date is fixed under paragraph 137(5)(d), no later than 10 days after a record date is fixed under paragraph 137(5)(c) or no later than the record date determined under paragraph 137(6)(a), as the case may be.2005, c. 54, s. 22(2)
(3) The portion of subsection 145(4) of the Act before paragraph (a) is replaced by the following:Examination of list
(4) A shareholder of a bank that is not a federal credit union may examine the list of shareholders(4) Section 145 of the Act is amended by adding the following after subsection (4):Examination of list
(5) A person who is entitled to vote at a meeting of a federal credit union may examine a list that relates to the meeting(a) during usual business hours at the head office of the federal credit union or at the place where its members register or central securities register is maintained; and(b) at the meeting for which the list was prepared.1959. Subsections 146(2) and (3) of the Act are replaced by the following:Quorum — members
(2) Unless the by-laws otherwise provide, a quorum of members is present at a meeting of members of a federal credit union if at least 500 members who are entitled to vote at the meeting, or one per cent of the total number of members entitled to vote at the meeting, whichever is the lesser, are present in person or represented by a personal representative or delegate.Quorum at opening of meeting
(3) If a quorum is present at the opening of a meeting of shareholders or members, the shareholders or members present may, unless the by-laws otherwise provide, proceed with the business of the meeting even though a quorum is not present throughout the meeting.Adjournment permitted
(4) If a quorum is not present at the opening of a meeting of shareholders or members, the shareholders or members present may adjourn the meeting to a fixed time and place but may not transact any other business.1960. Section 149 of the Act is replaced by the following:Representative of shareholder or member
149. (1) If an entity is a shareholder or member of a bank, the bank must recognize any natural person authorized by a resolution of the directors or governing body or similar authority of the entity to represent it at meetings of shareholders or members of the bank.Powers
(2) A natural person authorized under subsection (1) to represent an entity may exercise on behalf of the entity all the powers the entity could exercise if it were a natural person as well as a shareholder or member.1961. (1) Subsections 151(1) and (2) of the Act are replaced by the following:Voting by hands or ballot
151. (1) Unless the by-laws otherwise provide, voting at a meeting of shareholders or members is to take place by show of hands except when a ballot is demanded by a person entitled to vote at the meeting.Ballot
(2) A person entitled to vote at a meeting of shareholders or members may demand a ballot either before or after any vote by show of hands.2005, c. 54, s. 23
(2) Subsections 151(4) and (5) of the Act are replaced by the following:Voting while participating electronically
(4) Unless the by-laws provide otherwise, any person who is participating in a meeting under subsection 136(2) and entitled to vote at that meeting may vote by means of the telephonic, electronic or other communication facility that the bank has made available for that purpose.Voting by mail
(5) The by-laws of a federal credit union may, subject to the regulations and any conditions set out in the by-laws, allow members to vote by mail.Regulations
(6) The Governor in Council may make regulations(a) respecting the manner of and conditions for voting at a meeting of members or shareholders by means of a telephonic, electronic or other communication facility; and(b) respecting the manner and conditions of voting by mail by members of federal credit unions.1962. (1) The portion of subsection 152(1) of the French version of the Act before paragraph (a) is replaced by the following:Résolution tenant lieu d’assemblée
152. (1) À l’exception de la déclaration écrite visée à l’article 174 ou au paragraphe 321(1), la résolution écrite, signée de toutes les personnes habiles à voter en l’occurrence :(2) Paragraphs 152(1)(a) and (b) of the English version of the Act are replaced by the following:(a) a resolution in writing signed by all the persons entitled to vote on that resolution at a meeting of shareholders or members is as valid as if it had been passed at a meeting of the shareholders or members; and(b) a resolution in writing dealing with all matters required by this Act to be dealt with at a meeting of shareholders or members, and signed by all the persons entitled to vote at that meeting, satisfies all the requirements of this Act relating to meetings of shareholders or members.(3) Subsection 152(2) of the English version of the Act is replaced by the following:Filing resolution
(2) A copy of every resolution referred to in subsection (1) must be kept with the minutes of the meetings.1963. (1) Subsection 153(2) of the Act is replaced by the following:Requisitioned meeting — members
(1.1) At least two members entitled to vote at a meeting of a federal credit union that is sought to be held, or one per cent of the total number of members entitled to vote at a meeting of a federal credit union that is sought to be held, whichever is greater, may requisition the directors to call a meeting of members, or of members and shareholders, for the purposes stated in the requisition.Form
(2) The requisition(a) must state the business to be transacted at the meeting and must be sent to each director and to the head office of the bank; and(b) may consist of several documents of like form, each signed by one or more shareholders or members, as the case may be.2005, c. 54, s. 25
(2) The portion of subsection 153(3) of the English version of the Act before paragraph (c) is replaced by the following:Directors calling meeting
(3) On receipt of the requisition, the directors must call a meeting of shareholders or members, as the case may be, to transact the business stated in the requisition, unless(a) a record date has been fixed under paragraph 137(5)(c) and notice of it has been given under subsection 137(7);(b) the directors have called a meeting of shareholders or members, as the case may be, and have given the notice required by section 138; or(3) Paragraph 153(3)(c) of the Act is replaced by the following:(c) the business of the meeting as stated in the requisition includes matters described in paragraphs 143(5)(b) to (e) or 144.1(8)(b) to (e).(4) Subsection 153(4) of the English version of the Act is replaced by the following:Power of others to call meeting
(4) If the directors do not call a meeting within 21 days after receiving the requisition, any person who signed the requisition may call the meeting.(5) Subsection 153(6) of the Act is replaced by the following:Reimbursement
(6) Unless the shareholders or members, as the case may be, otherwise resolve at a meeting called under subsection (4), the bank must reimburse the shareholders or members for any expenses reasonably incurred by them in requisitioning, calling and holding the meeting.2005, c. 54, s. 26
1964. (1) The portion of subsection 154(1) of the Act before paragraph (a) is replaced by the following:Court may order meeting to be called
154. (1) A court may, on the application of a director of a bank, a person who is entitled to vote at a meeting of shareholders or members of a bank or the Superintendent, order a meeting to be called, held or conducted in the manner that the court directs if(2) Subsection 154(3) of the English version of the Act is replaced by the following:Valid meeting
(3) A meeting called, held and conducted under this section is for all purposes a meeting of shareholders or members, as the case may be, of the bank duly called, held and conducted.1965. (1) Subsection 155(1) of the Act is replaced by the following:Court review of election
155. (1) A bank or any of its shareholders, members or directors may apply to a court to resolve any dispute in respect of the election or appointment of a director or an auditor of the bank.(2) Subsection 155(2) 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) an order determining the voting rights of members and of persons claiming to be members.1966. Section 156.09 of the Act is amended by adding the following after subsection (2):Exception — federal credit union
(2.1) Subsection (2) does not apply in respect of a meeting of shareholders or members of a federal credit union.1967. The Act is amended by adding the following after section 159:Directors as members
159.1 Not less than two thirds of the directors of a federal credit union, or any greater proportion that is provided for by the by-laws, must be members of the federal credit union or representatives of members of the federal credit union.1968. Section 160 of the Act is amended by striking out “and” at the end of paragraph (h), by adding “and” at the end of paragraph (i) and by adding the following after paragraph (i):(j) if the bank is a federal credit union, a person who fails to meet any of the qualification requirements set out in its by-laws.1996, c. 6, s. 5
1969. Paragraphs 162.1(2)(a) and (b) of the Act are replaced by the following:(a) becomes effective on the day of the next annual meeting of the persons who are entitled to elect directors unless a notice in writing by the Superintendent revoking the determination is received by the bank prior to that day; and(b) ceases to be in effect on the day of the next annual meeting of those persons after a notice in writing by the Superintendent revoking the determination is received by the bank.1970. Subsection 163(3) of the Act is replaced by the following:Determination of affiliation
(3) For the purposes of subsection (1), whether or not a person is affiliated with a bank is to be determined as at the day the notice of the annual meeting is sent under section 138 and that determination becomes effective on the day of that meeting, and a person is deemed to continue to be affiliated or unaffiliated, as the case may be, until the next annual meeting of the shareholders or members, as the case may be.1971. Section 165 of the Act is replaced by the following:Number of directors
165. (1) Subject to subsection 159(1) and sections 168 and 217, the directors of a bank that is not a federal credit union must, by by-law, determine the number of directors or the minimum and maximum number of directors, but no by-law that decreases the number of directors shortens the term of an incumbent director.Number of directors — federal credit union
(2) Subject to subsection 159(1), the members of a federal credit union must, by by-law, determine the number of directors or the minimum and maximum number of directors.Election at annual meeting
(3) A by-law made under subsection (1) or (2) that provides for a minimum and maximum number of directors may provide that the number of directors to be elected at any annual meeting of the shareholders or members, as the case may be, be the number that is fixed by the directors before the annual meeting.1972. (1) Subsections 166(2) to (4) of the English version of the Act are replaced by the following:Term of one, two or three years
(2) A director elected for a term of one, two or three years holds office until the close, as the case may be, of the first, second or third annual meeting of shareholders or members, as the case may be, following the election of the director.No stated term
(3) A director who is not elected for an expressly stated term of office ceases to hold office at the close of the next annual meeting of shareholders or members, as the case may be, following the election of the director.Tenure of office
(4) It is not necessary that all directors elected at a meeting of shareholders or members hold office for the same term.(2) Subsection 166(6) of the Act is replaced by the following:Composition requirements
(6) Subject to subsection 163(4), if a director of a bank is elected or appointed for a term of more than one year, the bank must comply with subsections 159(2) and 163(1) and section 164 at each annual meeting of shareholders or members, as the case may be, during the director’s term of office as if that director were elected or appointed on that date.1973. The Act is amended by adding the following after section 168:No cumulative voting
168.1 Despite section 168 or any provision of its by-laws, cumulative voting is not permitted in a federal credit union.1997, c. 15, s. 15(2)
1974. The portion of subsection 170(2) of the Act before paragraph (a) is replaced by the following:Failure to elect minimum
(2) If, at the close of a meeting of shareholders or members of a bank, the shareholders or members have failed to elect the number or minimum number of directors required by this Act or the by-laws of a bank, the purported election of directors at the meeting1997, c. 15, s. 16
1975. (1) The portion of subsection 171(1) of the Act before paragraph (a) is replaced by the following:Directors where elections or appointments incomplete or void
171. (1) Despite subsections 166(2) and (3) and paragraphs 168(1)(f) and 172(1)(a), if subsection 170(1) or (2) applies at the close of any meeting of shareholders or members of a bank, the board of directors, until their successors are elected or appointed, consists solely of1997, c. 15, s. 16
(2) Subsections 171(3) and (4) of the Act are replaced by the following:Directors to call meeting
(3) If subsection (1) or (2) applies, the board of directors referred to in that subsection must, without delay, call a special meeting of shareholders or members, as the case may be, to fill the vacancies if paragraph 170(2)(a) applies, or elect a new board of directors if subsection 170(1) or paragraph 170(2)(b) applies.Others may call meeting
(4) If the directors fail to call a special meeting required by subsection (3), the meeting may be called by any person who would be entitled to vote at the meeting.1976. (1) Subsection 173(1) of the Act is replaced by the following:Removal of director
173. (1) Subject to paragraph 168(1)(g), the shareholders of a bank that is not a federal credit union may by resolution at a special meeting of shareholders remove any director or all the directors from office.Removal of director — federal credit union
(1.1) A director of a federal credit union may be removed from office by resolution at a special meeting of the persons who are entitled to vote in the election of that director.(2) Section 173 of the Act is amended by adding the following after subsection (2):Exception — members
(2.1) If members of a federal credit union have the exclusive right to elect one or more directors, a director so elected may be removed only by a resolution of the members having that right.(2) Subsection 173(3) of the English version of the Act is replaced by the following:Vacancy by removal
(3) Subject to paragraphs 168(1)(b) to (e), a vacancy created by the removal of a director may be filled at the meeting of the shareholders or members, as the case may be, at which the director is removed or, if not so filled, may be filled under section 177 or 178.1977. (1) Paragraph 174(1)(b) of the English version of the Act is replaced by the following:(b) receives a notice or otherwise learns of a meeting called for the purpose of removing the director from office, or(2) Paragraph 174(1)(c) of the Act is replaced by the following:(c) receives a notice or otherwise learns of a meeting of directors, shareholders or members at which another person is to be appointed or elected to fill the office of director, whether because of the director’s resignation or removal or because the director’s term of office has expired or is about to expire,1997, c. 15, s. 17
1978. Sections 175 and 176 of the Act are replaced by the following:Circulation of statement
175. (1) A bank that is not a federal credit union must without delay on receipt of a director’s statement referred to in subsection 174(1) relating to a matter referred to in paragraph 174(1)(b) or (c), or a director’s statement referred to in subsection 174(2), send a copy of it to each shareholder entitled to receive a notice of meetings and to the Superintendent, unless the statement is included in or attached to a management proxy circular required by subsection 156.05(1).Circulation of statement — federal credit union
(2) A federal credit union must, without delay on receipt of a director’s statement referred to in subsection 174(1) relating to a matter referred to in paragraph 174(1)(b) or (c), or a director’s statement referred to in subsection 174(2), send a copy of it to the Superintendent, to each member and, if the director was elected by the holders of shares of a class, to those shareholders.Immunity for statement
(3) No bank or person acting on its behalf incurs any liability by reason only of circulating a director’s statement in compliance with subsection (1) or (2).Shareholders filling vacancy
176. (1) The by-laws of a bank that is not a federal credit union may provide that a vacancy among the directors is to be filled only(a) by a vote of the shareholders; or(b) by a vote of the holders of any class or series of shares having an exclusive right to elect one or more directors if the vacancy occurs among the directors elected by the holders of that class or series.Filling vacancy — federal credit union
(2) The by-laws of a federal credit union may provide that a vacancy among its directors is to be filled by election or appointment by members only or by an election or appointment by persons having an exclusive right to elect or appoint one or more directors if the vacancy occurs among the directors appointed or elected by those persons.2005, c. 54, s. 35
1979. Section 178 of the Act is replaced by the following:Class vacancy
178. Despite section 183, if a class of persons have an exclusive right to elect one or more directors and a vacancy occurs among those directors, then, subject to section 176,(a) the remaining directors elected by those persons may fill the vacancy except one resulting from an increase in the number or the minimum or maximum number of directors who may be elected by that class from a failure to elect the number or minimum number of directors provided for in the by-laws for that class;(b) if there are no such remaining directors and, by reason of the vacancy, the number of directors or the composition of the board of directors fails to meet any of the requirements of section 159, subsection 163(1) and section 164, the other directors may fill that vacancy; and(c) if there are no such remaining directors and paragraph (b) does not apply, any person of that class may call a meeting of the class for the purpose of filling the vacancy.1997, c. 15, s. 18
1980. Subsection 179.1(1) of the Act is replaced by the following:Additional directors
179.1 (1) The directors of a bank that is not a federal credit union may appoint one or more additional directors if the by-laws of the bank allow them to do so and the by-laws determine the minimum and maximum numbers of directors.1981. The Act is amended by adding the following after section 183:Directors of federal credit union
183.01 The directors of a federal credit union that has issued shares that provide for the election of directors must not transact business at a meeting of directors or of a committee of directors unless the majority of the directors present at the meeting are members.1997, c. 15, s. 21
1982. Subsection 186(2) of the Act is replaced by the following:Statement to shareholders and members
(2) A bank must attach to the notice of each annual meeting it sends to its shareholders or members, as the case may be, a statement showing, in respect of the financial year immediately preceding the meeting, the total number of directors’ meetings and directors’ committee meetings held during the financial year and the number of those meetings attended by each director.1983. Subsection 188(1) of the Act is replaced by the following:By-laws
188. (1) Unless this Act otherwise provides, the directors of a bank that is not a federal credit union may by resolution make, amend or repeal any by-law that regulates the business or affairs of the bank.1984. Section 189 of the French version of the Act is replaced by the following:Proposition d’un actionnaire
189. Tout actionnaire habile à voter à une assemblée annuelle des actionnaires peut, conformément aux articles 143 et 144, proposer la prise, la modification ou la révocation d’un règlement administratif.1985. Paragraph 192(1)(b) of the Act is replaced by the following:(b) immediately prior to the day a body corporate is continued as a bank other than a federal credit union, was provided for in the incorporating instrument of the body corporate,1986. The Act is amended by adding the following after section 192:By-laws — mandatory provisions
192.01 (1) The by-laws of a federal credit union must provide for(a) the qualifications of members and the procedures for acceptance of members;(b) the membership obligations of members, including any obligation to use the services of the federal credit union and any fees to be paid by members;(c) the rights of joint members, if any;(d) the fact that a delegate has only one vote even though the delegate is a member or represents more than one member;(e) the limit, if any, on the number of membership shares;(f) the selection, qualifications, term of office and removal of directors and members of committees of directors;(g) the manner of distribution of any surplus earnings arising from the operations of the federal credit union;(h) the rights of withdrawing members and members who are expelled;(i) if the federal credit union wishes to permit members or shareholders to attend a meeting of the federal credit union by means of a communication facility referred to in subsection 136(2), the ways in which votes must be held; and(j) the date on which the federal credit union’s financial year ends.By-laws — other provisions
(2) The by-laws of a federal credit union may provide for any other matter that the members consider necessary or desirable, including(a) restrictions on the classes of persons to which membership may be available, as long as the restrictions are consistent with applicable laws with respect to human rights;(b) the representation of members by delegates;(c) the distribution of patronage allocations;(d) the manner of distribution of any remaining property on the voluntary liquidation and dissolution of the federal credit union;(e) a formula for calculating the value of membership shares;(f) a formula for calculating the redemption price of membership shares; and(g) voting by mail.Selection and removal of delegates
(3) If the by-laws of a federal credit union provide for the representation of members by delegates, the by-laws must set out procedures for their selection and removal.Copies
192.02 (1) Each member and shareholder of a federal credit union may on request, not more than once in each calendar year, receive free of charge one copy of the letters patent and by-laws of the federal credit union, and one copy of any amendments to them.Copies
(2) The federal credit union must provide each creditor, and, if the federal credit union is a distributing federal credit union, any other person, on payment of a reasonable fee, with a copy of the federal credit union’s letters patent and by-laws.Making or amendment of by-law by members
192.03 (1) The members of a federal credit union may, by special resolution, make, amend or repeal any by-law that regulates the business and affairs of the federal credit union, including a by-law changing the federal credit union’s name or the province in which its head office is situated.Making or amendment of by-law by directors
(2) Unless the by-laws of a federal credit union provide otherwise, the directors may, by special resolution, make a by-law or amend a by-law of the federal credit union, including a by-law changing the federal credit union’s name or the province in which its head office is situated, but only if the by-law or amendment is not contrary to a by-law made by the members.Approval
(3) The directors must present a by-law or an amendment to a by-law that is made under subsection (2) to the members at the next meeting of members and the members may, by special resolution, confirm or amend it.By-law not confirmed
(4) If a by-law or an amendment to a by-law made by the directors is not confirmed, with or without amendments, under subsection (3), the by-law or amendment is repealed as of the date of the meeting of members at which it was not confirmed.Effective date of by-law
(5) If a by-law, or an amendment to or a repeal of a by-law, made under subsection (1) or (2) does any thing referred to in subsection 218(1) in relation to any class or series of shares, the by-law, amendment or repeal is not effective until it is confirmed or confirmed as amended by the holders of shares of that class or series in accordance with section 218.Effective date of by-law
(6) If a by-law or an amendment to a by-law made under subsection (1) or (2) changes the name of the federal credit union, the by-law or the amendment is not effective until it is approved by the Superintendent.Letters patent
(7) If the name of a federal credit union or the province in which its head office is situated is changed under subsection (1) or (2), the Superintendent may issue letters patent to amend the federal credit union’s incorporating instrument accordingly.Effect of letters patent
(8) Letters patent issued under subsection (7) become effective on the day stated in the letters patent.Proposal of by-law
192.04 A member may, in accordance with section 144.1, make a proposal to make, amend or repeal a by-law.Effective date of by-law
192.05 (1) A by-law or an amendment to or repeal of a by-law made by the members is effective from the later of the date of the resolution made under subsection 192.03(1) and the date specified in the by-law, amendment or repeal.Effective date of by-law
(2) A by-law or an amendment to a by-law made by the directors of a federal credit union is effective from the later of the date the by-law is made or amended by the directors and the date specified in the by-law, until it is confirmed, with or without amendment, under subsection 192.03(3) or repealed under subsection 192.03(4) and, if the by-law is confirmed, or confirmed as amended, it is in effect in the form in which it was so confirmed.If by-law not approved
(3) If a by-law or an amendment to a by-law made by the directors under subsection 192.03(2) is not submitted by the directors to the next meeting of the members as required under subsection 192.03(3), the by-law or amendment ceases to be effective from the date of that meeting.New resolution of directors
(4) If a by-law or an amendment to a by-law made by the directors under subsection 192.03(2) is repealed under subsection 192.03(4) or ceases to be effective under subsection (3), no subsequent resolution of the directors to make or amend a by-law that has substantially the same purpose or effect is effective until it is confirmed, or confirmed as amended, by the members.By-laws of continued body corporate
192.06 Subject to section 192.05, the by-laws of a body corporate that is continued as a federal credit union under this Act continue in effect until amended or repealed, unless contrary to a provision of this Act.Existing resolutions
192.07 If the remuneration of directors of a body corporate that is continued as a federal credit union was, immediately before the issuance of the federal credit union’s letters patent, fixed by a resolution of the directors, that resolution continues to have effect, unless it is contrary to the provisions of this Act, until the first meeting of the federal credit union’s members.Deemed by-laws
192.08 (1) Any matter provided for in the incorporating instrument of a body corporate that is continued as a federal credit union that, under this Act, is to be provided for in the by-laws of a federal credit union is deemed to be provided for in the by-laws of the federal credit union.By-law prevails
(2) If a by-law of the federal credit union made in accordance with section 192.03 amends or repeals any matter referred to in subsection (1), the by-law prevails.Rights preserved
192.09 No amendment to the letters patent or by-laws of a federal credit union affects an existing cause of action or claim or liability to prosecution in favour of or against the federal credit union or its directors or officers, or any civil, criminal or administrative action or proceeding to which the federal credit union or any of its directors or officers are a party.By-laws binding
192.1 Subject to this Act, every by-law of a federal credit union binds the federal credit union and its members to the same extent as if(a) each member had duly approved the by-law; and(b) there were in the by-law a covenant under seal on the part of each member, and the successors and assigns of the member, to conform to the by-law.1987. The portion of section 198 of the Act before paragraph (a) is replaced by the following:Limits on power to delegate
198. The directors of a bank that is not a federal credit union may not delegate the power to1988. The Act is amended by adding the following after section 198:Limits on power to delegate
198.1 The directors of a federal credit union may not delegate the power to(a) submit to the members or shareholders a question or matter requiring their approval;(b) admit members, except in accordance with any authorization made by the members;(c) fill a vacancy among the directors, on a committee of directors or in the office of auditor;(d) issue or cause to be issued securities, including an issue of shares of a series that is authorized in accordance with section 62, except in accordance with any authorization made by the directors;(e) declare a dividend on membership shares or shares or allocate an amount as a patronage allocation;(f) authorize the redemption or other acquisition by the federal credit union under section 71 of membership shares, or shares, issued by the federal credit union;(g) authorize the payment of a commission on a share issue;(h) approve a management proxy circular;(i) except as provided in this Act, approve the annual statement of the federal credit union and any other financial statements it issued;(j) expel members; or(k) adopt or amend by-laws.1989. Section 201 of the Act is replaced by the following:Right to attend meetings
201. A director of a bank is entitled to attend and to be heard at every meeting of shareholders or members.2005, c. 54, s. 39
1990. Subsection 202(4) of the Act is replaced by the following:Time of disclosure — contract not requiring approval
(4) If the material contract or material transaction, whether entered into or proposed, is one that in the ordinary course of the bank’s business would not require approval by the directors, shareholders or members, as the case may be, the director or officer must disclose to the bank, in writing or by requesting to have it entered in the minutes of a meeting of directors or of a committee of directors, the nature and extent of their interest immediately after they become aware of the contract or transaction.2005, c. 54, s. 41
1991. Subsection 204(2) of the Act is replaced by the following:Access to disclosures
(2) The shareholders and members of the bank may examine the portions of any minutes of meetings of directors or committees of directors that contain disclosures under subsection 202(1), or the portions of any other documents that contain those disclosures, during the usual business hours of the bank.2005, c. 54, ss. 41 and 42(E)
1992. Sections 205 to 207 of the Act are replaced by the following:Avoidance standards
205. (1) A contract or transaction for which disclosure is required under subsection 202(1) is not invalid and a director or officer is not accountable to the bank or its shareholders or members for any profit realized from it by reason only of the director’s or officer’s interest in the contract or transaction or the fact that the director was present or was counted to determine whether a quorum existed at the meeting of directors, or of a committee of directors, that considered it if(a) the director or officer disclosed their interest in accordance with section 202 and subsection 204(1);(b) the directors approved the contract or transaction; and(c) the contract or transaction was reasonable and fair to the bank at the time that it was approved.Confirmation
(2) Even if the conditions set out in subsection (1) are not met, a director or officer acting honestly and in good faith is not accountable to the bank or its shareholders or members for any profit realized from a contract or transaction for which disclosure was required and the contract or transaction is not invalid by reason only of the director’s or officer’s interest in it if(a) the contract or transaction is approved or confirmed by special resolution at(i) in the case of a bank that is not a federal credit union, a meeting of shareholders, or(ii) in the case of a federal credit union, at a meeting of its members and, if it has shareholders, at a meeting of its shareholders;(b) disclosure of the interest was made to the shareholders or, in the case of a federal credit union, to the members and shareholders, if any, in a manner sufficient to indicate its nature before the contract or transaction was approved or confirmed; and(c) the contract or transaction was reasonable and fair to the bank at the time that it was approved or confirmed.Court may set aside or require accounting
206. If a director or officer of a bank fails to comply with any of sections 202 to 205, a court, on application of the bank or any of its shareholders or members, may set aside the contract or transaction on any terms that the court thinks fit and may require the director or officer to account to the bank for any profit or gain realized on it.Liability, Exculpation and IndemnificationDirector’s liability
207. (1) Directors of a bank who vote for or consent to a resolution of the directors authorizing the issue of a share contrary to subsection 65(1), the issue of a membership share contrary to subsection 79.1(2) or the issue of subordinated indebtedness contrary to section 80 for a consideration other than money are jointly and severally, or solidarily, liable to the bank to make good any amount by which the consideration received is less than the fair equivalent of the money that the bank would have received if the share, membership share or subordinated indebtedness had been issued for money on the date of the resolution.Further liability
(2) Directors of a bank who vote for or consent to a resolution of the directors authorizing any of the following are jointly and severally, or solidarily, liable to restore to the bank any amounts so distributed or paid and not otherwise recovered by the bank and any amounts in relation to any loss suffered by the bank:(a) a redemption or purchase of shares or membership shares contrary to section 71;(b) a reduction of capital contrary to section 75;(c) a payment of a dividend or patronage allocation contrary to section 79;(d) a payment of an indemnity contrary to section 212; or(e) any transaction contrary to Part XI.1993. (1) The portion of subsection 208(2) of the Act before paragraph (a) is replaced by the following:Recovery
(2) A director who is liable under section 207 is entitled to apply to a court for an order compelling a shareholder, member or other person to pay or deliver to the director(2) Paragraph 208(2)(a) of the English version of the Act is replaced by the following:(a) any money or property that was paid or distributed to the shareholder, member or other person contrary to section 71, 75, 79 or 212; or(3) Paragraph 208(3)(a) of the English version of the Act is replaced by the following:(a) order a shareholder, member or other person to pay or deliver to a director any money or property that was paid or distributed to the shareholder, member or other person contrary to section 71, 75, 79 or 212 or any amount referred to in paragraph (2)(b);(4) Paragraph 208(3)(b) of the Act is replaced by the following:(b) order a bank to return or issue shares or membership shares to a person from whom the bank has purchased, redeemed or otherwise acquired shares or membership shares; or1994. The heading “Amendments” before section 215 of the Act is replaced by the following:Amendments — Letters Patent1995. The Act is amended by adding the following after section 216:Conversion into Federal Credit UnionConversion into federal credit union
216.01 On the application of a bank that is not a federal credit union, the Minister may, by letters patent, amend the bank’s incorporating instrument to convert the bank into a federal credit union.Shareholder approval of conversion proposal
216.02 (1) Before a bank makes an application under section 216.01, the directors of the bank must obtain from the shareholders, by special resolution,(a) approval of a conversion proposal that meets the requirements of the regulations and that has been approved by the Superintend-ent;(b) confirmation of any by-law or of any amendment to or repeal of a by-law that is necessary to implement the conversion proposal; and(c) authorization to make the application.Additional information
(2) The Minister may require the federal credit union to provide the Minister with any additional information that he or she considers necessary.Right to vote
216.03 (1) For the purposes of subsection 216.02(1), each share of the bank carries the right to vote in respect of any matter referred to in that subsection whether or not it otherwise carries the right to vote.Class vote
(2) For the purposes of subsection 216.02(1), the holders of shares of a class or series of shares of the bank are entitled to vote separately as a class or series in respect of any matter referred to in that subsection.Time of application
216.04 An application under section 216.01 may be made no later than three months after the bank’s conversion proposal has been approved by the shareholders.Criteria for issuance of letters patent
216.05 In determining whether to issue letters patent to amend a bank’s incorporating instrument to convert it into a federal credit union, the Minister must consider all matters that the Minister considers relevant, including whether(a) the applicant bank will, on the issuance of the letters patent, be organized and carry on business on a cooperative basis in accordance with section 12.1;(b) there are no reasonable grounds for believing that the issuance of the letters patent would cause the federal credit union to be in contravention of subsection 485(1), any regulation made under subsection 485(2) or any order made under subsection 485(3);(c) the bank’s conversion proposal was approved by special resolution of the shareholders;(d) the conversion of the bank into a federal credit union may reasonably be expected to be achieved under the terms of the conversion proposal;(e) the conversion is fair and reasonable to the shareholders; and(f) the conversion is in the best interests of the financial system in Canada, including the best interests of the cooperative financial system in Canada.Effect of letters patent
216.06 If the Minister issues letters patent to amend a bank’s incorporating instrument to convert it into a federal credit union, then, on the day stated in the letters patent,(a) the holders of the common shares of the bank are deemed to be the members of the federal credit union;(b) any common shares of the bank that are not to be converted into shares of the federal credit union according to the bank’s conversion proposal are deemed to be membership shares of the federal credit union to which are attached the rights, privileges and restrictions set out in this Act; and(c) any common shares of the bank that are to be converted into shares of the federal credit union according to the bank’s conversion proposal are deemed to be shares of the federal credit union to which are attached the rights, privileges and restrictions set out in this Act.Regulations
216.07 (1) The Governor in Council may make regulations(a) respecting applications under section 216.01, including their form and the information to be contained in them;(b) respecting conversion proposals to become a federal credit union, including the information to be contained in them;(c) respecting the by-laws that must be made or repealed, or the amendments that must be made to by-laws, to give effect to a conversion proposal to become a federal credit union; and(d) generally, respecting the conversion of a bank into a federal credit union.Conversion of common shares
(2) Regulations made under paragraph (1)(b) must provide that a conversion proposal must provide that at least one common share held by every holder of common shares is converted into a membership share.Canada Deposit Insurance Corporation Act
(3) A regulation made under subsection (1) may provide for different provisions respecting a bank that is subject to an order under paragraph 39.13(1)(a) of the Canada Deposit Insurance Corporation Act or is a bridge institution within the meaning of that Act.Exemption by Superintendent
(4) A regulation made under subsection (1) may provide that the Superintendent may, on any terms and conditions that the Superintend-ent considers appropriate, exempt a bank from any requirements of that regulation.Exemption by Minister
(5) The Minister may, on any terms and conditions that the Minister considers appropriate, exempt a bank from any requirement of this Act or the regulations if the bank is applying for the approval of a proposal to convert itself into a federal credit union and(a) the Minister is of the opinion that the bank is, or is about to be, in financial difficulty and that the exemption would help to facilitate an improvement in the financial condition of the bank; or(b) is subject to an order under paragraph 39.13(1)(a) of the Canada Deposit Insurance Corporation Act or is a bridge institution within the meaning of that Act.Conversion into Bank with Common SharesConversion into bank with common shares
216.08 On the application of a federal credit union, the Minister may, by letters patent, amend the federal credit union’s incorporating instrument to convert the federal credit union into a bank with common shares.Approval of conversion proposal
216.09 (1) Before a federal credit union makes an application under section 216.08, the directors of the federal credit union must obtain from the members by special resolution and, if the federal credit union has issued shares, from the shareholders, by separate special resolution,(a) approval of a conversion proposal that meets the requirements of the regulations and that has been approved by the Superintendent;(b) confirmation of any by-law or of any amendment to or repeal of a by-law that is necessary to implement the conversion proposal; and(c) authorization to make the application.Additional information
(2) The Minister may require the federal credit union to provide the Minister with any additional information that he or she considers necessary.Right to vote
216.1 (1) For the purposes of subsection 216.09(1), each share of the federal credit union carries the right to vote in respect of any matter referred to in that subsection whether or not it otherwise carries the right to vote.Class vote
(2) For the purposes of subsection 216.09(1), the holders of shares of a class or series of shares of the federal credit union are entitled to vote separately as a class or series in respect of any matter referred to in that subsection.Time of application
216.11 An application under section 216.08 may be made no later than three months after the bank’s conversion proposal has been approved by the members and shareholders, if any.Criteria for issuance of letters patent
216.12 In determining whether to issue letters patent converting a federal credit union into a bank with common shares, the Minister must consider all matters that the Minister considers relevant, including whether(a) there are no reasonable grounds for believing that the issuance of the letters patent would cause the bank with common shares to be in contravention of subsection 485(1), any regulation made under subsection 485(2) or any order made under subsection 485(3);(b) the federal credit union’s conversion proposal was approved by special resolution of the members and a separate special resolution of the shareholders, if any;(c) the conversion of the federal credit union into a bank with common shares may reasonably be expected to be achieved under the terms of the conversion proposal;(d) the conversion is fair and reasonable to the members and shareholders, if any; and(e) the conversion is in the best interests of the financial system in Canada, including the best interests of the cooperative financial system in Canada.Effect of letters patent
216.13 If the Minister issues letters patent to amend a federal credit union’s incorporating instrument to convert it into a bank with common shares, then, on the day stated in the letters patent, members of the federal credit union become, in accordance with the conversion proposal, holders of common shares of the bank to which are attached the rights, privileges and restrictions set out in this Act.Regulations
216.14 (1) The Governor in Council may make regulations(a) respecting applications under section 216.08, including their form and the information to be contained in them;(b) respecting conversion proposals to become a bank with common shares, including the information to be contained in them;(c) respecting the by-laws that must be made or repealed, or the amendments that must be made to by-laws, to give effect to a conversion proposal to become a bank with common shares;(d) respecting, for the purposes of a proposal to become a bank with common shares, the value of the converting federal credit union and of its membership shares and shares, if any, and authorizing the Superintendent to specify a day on which those values must be estimated;(e) concerning the fair and equitable treatment of members and shareholders, if any, under a federal credit union’s conversion proposal to become a bank with common shares;(f) concerning the conversion of membership shares and shares, if any, of a federal credit union into common shares or other shares;(g) authorizing the Superintendent to(i) require a federal credit union that proposes to become a bank with common shares to hold one or more information sessions for its members and shareholders, if any, and to take other measures to assist its members and shareholders, if any, in forming a reasoned judgment on the proposal, and(ii) set the rules under which the information sessions must be held;(h) respecting restrictions on any fee, compensation or other consideration that may be paid, in respect of the conversion of a federal credit union into a bank with common shares, to any director, officer or employee of the federal credit union or to any entity with which a director, officer or employee of the federal credit union is associated;(i) prohibiting, except for those issued as a result of the implementation of a conversion proposal, the issuance or provision during the period set out in the regulations of shares, share options or rights to acquire shares, of a bank that has been converted from a federal credit union into a bank with common shares to(i) any director, officer or employee of the bank, or(ii) any person who was a director, officer or employee of the federal credit union during the year preceding the effective date of conversion of the federal credit union; and(j) generally, respecting the conversion of a federal credit union into a bank with common shares.Canada Deposit Insurance Corporation Act
(2) A regulation made under subsection (1) may provide for different provisions respecting a federal credit union that is subject to an order under paragraph 39.13(1)(a) of the Canada Deposit Insurance Corporation Act or is a bridge institution within the meaning of that Act.Exemption by Superintendent
(3) A regulation made under subsection (1) may provide that the Superintendent may, on any terms and conditions that the Superintendent considers appropriate, exempt a federal credit union from any requirements of that regulation.Exemption by Minister
(4) The Minister may, on any terms and conditions that the Minister considers appropriate, exempt a federal credit union from any requirement of this Act or the regulations if the federal credit union is applying for the approval of a proposal to convert itself into a bank with common shares and(a) the Minister is of the opinion that the federal credit union is, or is about to be, in financial difficulty and that the exemption would help to facilitate an improvement in the financial condition of the federal credit union; or(b) the federal credit union is subject to an order under paragraph 39.13(1)(a) of the Canada Deposit Insurance Corporation Act or is a bridge institution within the meaning of that Act.Amendments — By-laws1996. The portion of subsection 217(1) of the Act before paragraph (a) is replaced by the following:By-laws
217. (1) The directors of a bank that is not a federal credit union may make, amend or repeal any by-laws, in the manner set out in subsections (2) and (3) and sections 218 to 222, to2001, c. 9, s. 84
1997. Subsection 223(1) of the Act is replaced by the following:Application to amalgamate
223. (1) On the joint application of two or more bodies corporate incorporated by or under an Act of Parliament, including banks that are not federal credit unions and bank holding companies, the Minister may issue letters patent amalgamating and continuing the applicants as one bank, other than a federal credit union.Application to amalgamate — federal credit unions
(1.1) On the joint application of two or more federal credit unions, the Minister may issue letters patent amalgamating and continuing the applicants as one federal credit union.1998. (1) Subsection 224(2) of the Act is amended by adding the following after paragraph (a):(a.1) if the amalgamated bank is to be a federal credit union, a statement that the amalgamated bank will be organized and carry on business on a cooperative basis in accordance with section 12.1;(2) Paragraphs 224(2)(c) and (d) of the Act are replaced by the following:(c) the manner in which the shares or membership shares of each applicant are to be converted into shares or other securities, or into membership shares, of the amalgamated bank;(d) if any shares or membership shares of an applicant are not to be converted into shares or other securities, or into membership shares, of the amalgamated bank, the amount of money or securities that the holders of those shares are to receive in addition to or in lieu of shares or other securities, or membership shares, of the amalgamated bank;(3) Subsection 224(3) of the Act is replaced by the following:Cross ownership of shares
(3) If shares or membership shares of one of the applicants are held by or on behalf of another of the applicants, other than shares or membership shares held in the capacity of a personal representative or by way of security, the amalgamation agreement must provide for the cancellation of those shares or membership shares when the amalgamation becomes effective without any repayment of capital in respect of them, and no provision may be made in the agreement for the conversion of those shares or membership shares into shares or membership shares of the amalgamated bank.2007, c. 6, s. 14
1999. Section 225 of the English version of the Act is replaced by the following:Approval of agreement by Superintendent
225. An amalgamation agreement must be submitted to the Superintendent for approval, and any approval of the agreement under subsection 226(4) by the holders of any class or series of shares of an applicant, and, if applicable, by the members, is invalid unless, before the date of the approval, the Superintendent has approved the agreement in writing.2000. (1) Subsection 226(1) of the Act is replaced by the following:Approval
226. (1) The directors of each applicant must submit an amalgamation agreement for approval to a meeting of the shareholders of the applicant — or, if the applicant is a federal credit union, to a meeting of its members and to a meeting of its shareholders, if any.(2) Subsections 226(4) and (5) of the Act are replaced by the following:Special resolution
(4) Subject to subsection (3), an amalgamation agreement is approved when the shareholders of each applicant bank or body corporate have approved the amalgamation by special resolution or, if an applicant bank is a federal credit union, the members and shareholders, if any, have approved the amalgamation by separate special resolutions.Termination
(5) An amalgamation agreement may provide that, at any time before the issue of letters patent of amalgamation, the agreement may be terminated by the directors of an applicant even if the agreement has been approved by the shareholders — or the members and shareholders, if any — of all or any of the applicant banks or bodies corporate.2001. The Act is amended by adding the following after section 226:Members of amalgamated federal credit union
226.1 On the issuance of letters patent amalgamating and continuing two or more federal credit unions as one federal credit union, the members of the federal credit unions become members of the amalgamated federal credit union.2002. (1) The portion of subsection 227(1) of the Act before paragraph (a) is replaced by the following:Vertical short-form amalgamation
227. (1) A bank, other than a federal credit union, may, without complying with sections 224 to 226, amalgamate with one or more bodies corporate that are incorporated by or under an Act of Parliament if the body or bodies corporate, as the case may be, are wholly-owned subsidiaries of the bank and(2) The portion of subsection 227(2) of the Act before paragraph (a) is replaced by the following:Horizontal short-form amalgamation
(2) Two or more bodies corporate incorporated by or under an Act of Parliament, none of which is a federal credit union, may amalgamate and continue as one bank, without complying with sections 224 to 226 if2001, c. 9, s. 85
2003. Subsection 228(4) of the Act is amended by striking out “and” at the end of paragraph (g) and by replacing paragraph (h) with the following:(h) if the amalgamated bank will be a federal credit union, that it will be organized and carry on business on a cooperative basis in accordance with section 12.1; and(i) the best interests of the financial system in Canada, including, if the amalgamated bank will be a federal credit union, the best interests of the cooperative financial system in Canada.2007, c. 6, s. 16
2004. Section 233 of the Act is replaced by the following:Agreement to Superintendent
233. A sale agreement must be sent to the Superintendent before it is submitted to shareholders or to members and shareholders, as the case may be, of the selling bank under subsection 234(1).2005. (1) Subsection 234(1) of the Act is replaced by the following:Shareholder approval
234. (1) The directors of a selling bank must submit a sale agreement for approval to a meeting of shareholders, or, if the bank is a federal credit union, to a meeting of members and shareholders of the bank and, subject to subsection (3), to the holders of each class or series of shares of the bank.(2) Subsection 234(4) of the Act is replaced by the following:Special resolution
(4) A sale agreement is approved when the shareholders and the holders of each class or series of shares entitled to vote separately as a class or series under subsection (3) of the selling bank have approved the sale by special resolution and, if the selling bank is a federal credit union, the members have also approved the sale by a separate special resolution.2006. Section 235 of the Act is replaced by the following:Abandoning sale
235. If a special resolution approving a sale under subsection 234(4) so states, the directors of a selling bank may, subject to the rights of third parties, abandon the sale without further approval of the shareholders or the members and shareholders, as the case may be.2007. (1) Paragraph 238(1)(b) of the Act is replaced by the following:(b) minutes of meetings and resolutions of shareholders and members;(2) Paragraph 238(2)(c) of the Act is replaced by the following:(c) records showing, for each customer of the bank, on a daily basis, particulars of the transactions between the bank and that customer and the balance owing to or by the bank in respect of that customer and, if the bank is a federal credit union, whether the customer is a member of the federal credit union.2005, c. 54, s. 50
2008. (1) Subsection 239(5) of the Act is replaced by the following:Access to bank records
(5) Shareholders, members and creditors of a bank and their personal representatives may examine the records referred to in subsection 238(1) during the usual business hours of the bank and may take extracts from them free of charge or have copies of them made on payment of a reasonable fee. If the bank is a distributing bank, any other person may on payment of a reasonable fee examine those records during the usual business hours of the bank and take extracts from them or have copies of them made.2001, c. 9, s. 88(2)(F)
(2) Subsection 239(6) of the Act is replaced by the following:Copies of by-laws
(6) Every shareholder and every member of a bank is entitled, on request made not more frequently than once in each calendar year, to receive, free of charge, one copy of the by-laws of the bank.2009. (1) Subsection 240(1) of the Act is replaced by the following:Lists
240. (1) A person who is entitled to a basic list of shareholders or members of a bank (in this section referred to as the “applicant”) may request the bank to furnish the applicant with a basic list within ten days after receipt by the bank of the affidavit referred to in subsection (2) and, on payment of a reasonable fee by the applicant, the bank must comply with the request.2005, c. 54, s. 51
(2) Subsections 240(3) and (4) of the Act are replaced by the following:Entitlement to list
(3) A shareholder, member or creditor of a bank or their personal representative — or, if the bank is a distributing bank, any person — is entitled to a basic list of shareholders or members of the bank.Basic list
(4) A basic list of shareholders or members of a bank consists of a list of shareholders or members that is made up to a date not more than ten days before the receipt of the affidavit referred to in subsection (2) and that sets out(a) the names of the shareholders or members, as the case may be, of the bank;(b) the number of shares owned by each shareholder, or the number of membership shares owned by each member, as the case may be; and(c) the address of each shareholder or member as shown in the records of the bank.(3) Subsection 240(5) of the English version of the Act is replaced by the following:Supplemental lists
(5) A person requiring a bank to supply a basic list may, if the person states in the accompanying affidavit that supplemental lists are required, request the bank or its agent, on payment of a reasonable fee, to provide supplemental lists of shareholders or members setting out any changes from the basic list in the names and addresses of the shareholders or members, as the case may be, and the number of shares owned by each shareholder, or the number of membership shares owned by each member, as the case may be, for each business day following the date to which the basic list is made up.2010. Section 241 of the English version of the Act is replaced by the following:Option holders
241. A person requiring a bank to supply a basic list or a supplemental list of shareholders or members may also require the bank to include in that list the name and address of any known holder of an option or right to acquire shares of the bank.2011. The portion of section 242 of the Act before paragraph (b) is replaced by the following:Use of list
242. No person shall use a list of shareholders or members obtained under section 240 except in connection with(a) an effort to influence the voting of shareholders or members of the bank;2007, c. 6, s. 17
2012. Subsection 245(1) of the Act is replaced by the following:Requirement to maintain copies and process information in Canada
245. (1) If the Superintendent is of the opinion that it is incompatible with the fulfilment of the Superintendent’s responsibilities under this Act for a bank to maintain, in another country, copies of records referred to in section 238 or of its central securities register or members register or for a bank to process, in another country, information or data relating to the preparation and maintenance of those records or of its central securities register or members register — or if the Superintendent is advised by the Minister that, in the opinion of the Minister, it is not in the national interest for a bank to do any of those activities in another country — the Superintendent must direct the bank to not maintain those copies, or to not process the information or data, as the case may be, in that other country or to maintain those copies or to process the information or data only in Canada.2013. Subsection 246(1) of the Act is amended by striking out “and” at the end of paragraph (b), by adding “and” at the end of paragraph (c) and by adding the following after paragraph (c):(d) the members register referred to in subsection 254.1(1).2005, c. 54, s. 53
2014. Subsection 248(3) of the Act is replaced by the following:Access to central securities register
(3) Shareholders and creditors of a bank and their personal representatives — and, if the bank is a federal credit union, its members and their personal representatives — may examine the central securities register during the usual business hours of the bank and may take extracts from it free of charge or have copies of it made on payment of a reasonable fee. If the bank is a distributing bank, any other person may, on payment of a reasonable fee, examine the central securities register during the usual business hours of the bank and take extracts from it or have copies of it made.2015. The Act is amended by adding the following after section 254:Members RegisterMembers register
254.1 (1) A federal credit union must maintain a members register in which it must record(a) the names, alphabetically arranged, and latest known addresses of the members and former members of the federal credit union;(b) the number of membership shares held by each member; and(c) the date and particulars of the issue and transfer of each membership share.Similar registers
(2) For the purposes of subsection (1), “members register” includes similar registers required by law to be maintained by a body corporate that was continued, or amalgamated and continued, as a federal credit union before the continuance or amalgamation and continuance.Access to members register
(3) Members, shareholders and creditors of a federal credit union, and their personal representatives, may examine the members register during the usual business hours of the federal credit union and may take extracts from it free of charge or have copies of it made on payment of a reasonable fee. If the federal credit union is a distributing bank, any other person may, on payment of a reasonable fee, examine the members register during the usual business hours of the bank and take extracts from it or have copies of it made.Electronic access
(4) The federal credit union may make the information contained in the members register available by any mechanical or electronic data processing system or other information storage device that is capable of reproducing it in intelligible written form within a reasonable time.Affidavit and undertaking
(5) A person who wishes to examine the members register, take extracts from it or have copies of it made must provide the federal credit union with an affidavit containing their name and address — or, if they are an entity, the name and address for service of the entity — and an undertaking that the information contained in the register will not be used except in the same way as a list of shareholders or members may be used under section 242. In the case of an entity, the affidavit is to be sworn by a director or officer of the entity or a person acting in a similar capacity.Supplementary information
(6) A person who wishes to examine a members register, take extracts from it or have copies of it made may, on payment of a reasonable fee, if they state in the accompanying affidavit that supplementary information is required, request the federal credit union or its agent to provide supplementary information setting out any changes made to the register.When supplementary information to be provided
(7) A federal credit union or its agent must provide the supplementary information within(a) 10 days after the day on which the members register is examined if the changes take place before that day; and(b) 10 days after the day to which the supplementary information relates if the changes take place on or after the day on which the members register is examined.Branch members registers
254.2 A federal credit union may establish as many branch members registers as it considers necessary.Agents
254.3 A federal credit union may appoint an agent to maintain its members register and each of its branch members registers.Location of members register
254.4 (1) The members register of a federal credit union is to be maintained by the federal credit union at its head office or at any other place in Canada designated by the federal credit union’s directors.Location of branch members register
(2) A branch members register of a federal credit union may be kept at any place in or outside Canada designated by the directors of the federal credit union.Particulars in branch members register
254.5 (1) A branch members register must contain only particulars of the membership shares issued or transferred at the branch for which that register is established.Particulars in members register
(2) Particulars of each issue or transfer of a membership share registered in a branch members register of a federal credit union must also be kept in the members register of the federal credit union.Cancelled membership share certificates
254.6 A federal credit union, its agent or a trustee within the meaning of section 294 is not required to produce a cancelled membership share certificate in registered form after six years from the day on which it is cancelled.2016. The definition “share” in subsection 265(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) a membership share.2017. (1) Section 271 of the Act is amended by adding the following after subsection (1):Extended meaning of “insider” — federal credit union
(1.1) In addition to subsection (1), in this section and sections 271.1 and 272, “insider” with respect to a bank that is a federal credit union means a member of the federal credit union who holds more than the prescribed percentage of the membership shares of the federal credit union.2005, c. 54, s. 57
(2) Paragraph 271(2)(a) of the Act is replaced by the following:(a) a membership share of the bank, if the bank is a federal credit union;(a.1) a put, call, option or other right or obligation to purchase or sell a security of the bank; and2018. (1) The portion of subsection 308(1) of the Act before paragraph (a) is replaced by the following:Annual financial statement
308. (1) The directors of a bank must place before the shareholders or members, as the case may be, at every annual meeting(2) Paragraph 308(1)(c) of the Act is replaced by the following:(c) any further information respecting the financial position of the bank and the results of its operations required by the by-laws of the bank to be placed before the shareholders or members at the annual meeting.(3) Paragraph 308(2)(d) of the Act is replaced by the following:(d) a statement of changes in shareholders’ equity for the financial year, if the bank is not a federal credit union, or a statement of changes in the members’ and shareholders’ equity of the bank for the financial year, if it is a federal credit union,(4) Subsection 308(3) of the Act is amended by striking out “and” at the end of paragraph (a) any by adding the following after paragraph (a):(a.1) in the case of a federal credit union, a statement that sets out(i) the number of its members at the end of the financial year,(ii) the percentage of financial services that during the financial year were transacted with members on the basis of the gross revenue of the federal credit union for the financial year,(iii) the percentage of its members who are natural persons at the end of the financial year, and(iv) whether the federal credit union was organized and carrying on business on a cooperative basis at the end of the financial year in accordance with section 12.1; and2019. Subsection 310(2) of the Act is replaced by the following:Examination
(2) Subject to this section, the shareholders and members of a bank and their personal representatives may, on request, examine the statements referred to in subsection (1) during the usual business hours of the bank and may take extracts from those statements free of charge.2020. Subsections 311(1) and (2) of the Act are replaced by the following:Distribution of annual statement
311. (1) A bank must, not later than 21 days before the date of each annual meeting or before the signing of a resolution under paragraph 152(1)(b) in lieu of the annual meeting, send to each shareholder or, in the case of a federal credit union, to each member and shareholder, if any, at their recorded address a copy of the documents referred to in subsections 308(1) and (3), unless that time period is waived by the shareholder or member, as the case may be.Exception
(2) A bank is not required to comply with subsection (1) with respect to a person who has informed the bank, in writing, that the person does not wish to receive the annual statement.2001, c. 9, s. 93
2021. (1) Subsection 312(1) of the English version of the Act is replaced by the following:Copy to Superintendent
312. (1) Subject to subsection (2), a bank must send to the Superintendent a copy of the documents referred to in subsections 308(1) and (3) not later than 21 days before the date of each annual meeting of shareholders or members of the bank.2001, c. 9, s. 93
(2) Subsection 312(2) of the Act is replaced by the following:Later filing
(2) If a bank’s shareholders or members sign a resolution under paragraph 152(1)(b) in lieu of an annual meeting, the bank must send a copy of the documents referred to in subsections 308(1) and (3) to the Superintendent not later than 30 days after the signing of the resolution.2022. Section 314 of the Act is replaced by the following:Appointment of auditors
314. (1) The shareholders of a bank, or the members of a federal credit union, must, by ordinary resolution at the first meeting of shareholders or members, as the case may be, and at each succeeding annual meeting, appoint a firm of accountants to be the auditor of the bank until the close of the next annual meeting.Auditors
(2) The shareholders of a bank, or the members of a federal credit union, may, by ordinary resolution at the first meeting of shareholders or members, as the case may be, and at each succeeding annual meeting, appoint two firms of accountants to be the auditors of the bank until the close of the next annual meeting.Remuneration of auditors
(3) The remuneration of the auditor or auditors may be fixed by ordinary resolution of the shareholders or members of the federal credit union but, if not so fixed, must be fixed by the directors.2023. Subparagraph 315(2)(b)(ii) of the Act is replaced by the following:(ii) beneficially owns or controls, directly or indirectly, a material interest in the shares or membership shares of the bank or of any affiliate of the bank, or2024. Subsection 317(1) of the Act is replaced by the following:Revocation of appointment
317. (1) The shareholders of a bank or the members of a federal credit union may, by ordinary resolution at a special meeting, revoke the appointment of an auditor.2025. Paragraph 318(1)(b) of the Act is replaced by the following:(b) the appointment of the auditor is revoked by the Superintendent or by the shareholders or, if the bank is a federal credit union, by the members.2026. Subsections 320(1) to (3) of the Act are replaced by the following:Right to attend meetings
320. (1) The auditor or auditors of a bank are entitled to receive notice of every meeting of shareholders and, if the bank is a federal credit union, every meeting of its members and, at the expense of the bank, to attend and be heard at the meeting on matters relating to the duties of the auditor or auditors.Duty to attend meeting
(2) If a director, shareholder or member of a bank, whether or not that person is entitled to vote at the meeting, gives written notice, not less than 10 days before the meeting, to an auditor or former auditor of the bank that the director, member or shareholder wishes the auditor’s attendance at the meeting, the auditor or former auditor must attend the meeting, at the expense of the bank, and answer questions relating to the auditor’s or former auditor’s duties as auditor.Notice to bank
(3) The person who gives notice under subsection (2) must send concurrently a copy of the notice to the bank and the bank must, without delay, send a copy of it to the Superintendent.2027. (1) Paragraphs 321(1)(b) and (c) of the Act are replaced by the following:(b) receives a notice or otherwise learns of a meeting of shareholders, or, if the bank is a federal credit union, of a meeting of members, called for the purpose of revoking the appointment of the auditor, or(c) receives a notice or otherwise learns of a meeting of directors or shareholders, or, if the bank is a federal credit union, of a meeting of members, at which another firm of accountants is to be appointed in its stead, whether because of the auditor’s resignation or revocation of appointment or because the auditor’s term of office has expired or is about to expire,2005, c. 54, s. 73
(2) Subsection 321(2) of the Act is replaced by the following:Statements to be sent
(2) The bank must send a copy of the statements referred to in subsections (1) and (1.1) without delay to every shareholder, or, if the bank is a federal credit union, to every member, entitled to vote at the annual meeting of shareholders or of members and to the Superintendent.2028. Subsection 323(1) of the Act is replaced by the following:Auditors’ examination
323. (1) The auditor or auditors of a bank must make any examination that the auditor or auditors consider necessary to enable the auditor or auditors to report on the annual statement and on other financial statements required by this Act to be placed before the shareholders or, if the bank is a federal credit union, the members, except any annual statements or parts of those statements that relate to the period referred to in subparagraph 308(1)(a)(ii).2029. Subsection 325(2) of the Act is replaced by the following:Special examination
(2) The Superintendent may, in writing, require that the auditor or auditors of a bank make a particular examination relating to the adequacy of the procedures adopted by the bank for the safety of its creditors and shareholders and, if the bank is a federal credit union, for the safety of its members, or any other examination as, in the Superintendent’s opinion, the public interest may require, and report to the Superintendent.2030. Subsection 326(1) of the Act is replaced by the following:Auditors’ report
326. (1) The auditor or auditors must, not less than 21 days before the date of the annual meeting of the shareholders of the bank or, if the bank is a federal credit union, of the annual meeting of the members, make a report in writing to the shareholders or members, as the case may be, on the annual statement referred to in subsection 308(1).2031. Section 327 of the Act is replaced by the following:Report on directors’ statement
327. (1) The auditor or auditors of a bank must, if required by the shareholders or, if the bank is a federal credit union, by the members or shareholders, if any, audit and report to the shareholders or members, as the case may be, on any financial statement submitted by the directors to the shareholders or members, and the report must state whether, in their opinion, the financial statement presents fairly the information required by the shareholders or members.Making of report
(2) A report of the auditor or auditors made under subsection (1) must be attached to the financial statement to which it relates and a copy of the statement and report must be sent by the directors to the Superintendent, to every shareholder and, if the bank is a federal credit union, to every member and shareholder, if any.2032. Paragraph 332(3)(b) of the Act is replaced by the following:(b) otherwise inform the shareholders, and, if the bank is a federal credit union, its members, and the Superintendent of the error or misstatement.2033. Paragraph 335(1)(c) of the Act is replaced by the following:(c) an order directing that any amount adjudged payable by a defendant in the action be paid, in whole or in part, directly to the following instead of to the bank or the subsidiary:(i) if the bank is not a federal credit union, former and present security holders of the bank or subsidiary, or(ii) if the bank is a federal credit union, former and present members or security holders of the federal credit union or former and present security holders of the subsidiary; and2034. Subsection 336(1) of the Act is replaced by the following:Status of approval
336. (1) An application made or an action brought or intervened in under subsection 334(1) or section 338 need not be stayed or dismissed by reason only that it is shown that an alleged breach of a right or duty owed to the bank or its subsidiary has been or might be approved by the shareholders or members of the bank, or by the shareholders of the subsidiary, but evidence of approval by the shareholders or the members, as the case may be, may be taken into account by the court in making an order under section 335.2035. (1) Subsection 338(1) of the Act is replaced by the following:Application to rectify records
338. (1) If the name of a person is alleged to be or to have been wrongly entered or retained in, or wrongly deleted or omitted from, the securities register, the members register or any other record of a bank, the bank, a security holder of the bank, a member of the bank or any aggrieved person may apply to a court for an order that the register or record be rectified.(2) Subsection 338(3) of the Act is replaced by the following:Powers of court
(3) In connection with an application under this section, the court may make any order it thinks fit including, without limiting the generality of the foregoing,(a) an order requiring the register or other record of the bank to be rectified;(b) an order restraining a bank from calling or holding a meeting of shareholders or members, or paying a dividend or patronage allocation, before the rectification;(c) an order determining the right of a party to the proceedings to have the party’s name entered or retained in, or deleted or omitted from, the register or records of the bank, whether the issue arises between two or more security holders or alleged security holders, or two or more members or alleged members, or between the bank and any security holder or alleged security holder or member or alleged member; and(d) an order compensating a party who has incurred a loss.2036. Subsection 342(1) of the Act is replaced by the following:No property and no liabilities
342. (1) A bank that has no property and no liabilities may apply to the Minister for letters patent dissolving the bank if it is authorized by(a) in the case of a bank that is not a federal credit union, a special resolution of the shareholders or, if there are no shareholders, by a resolution of all the directors; or(b) in the case of a federal credit union, a special resolution of the members and a separate special resolution of the shareholders, if any.2037. (1) Subsection 343(1) of the Act is amended by striking out “or” at the end of paragraph (a) and by replacing paragraph (b) with the following:(b) may, if the bank is not a federal credit union, be initiated by way of a proposal made by a shareholder who is entitled to vote at an annual meeting of shareholders in accordance with sections 143 and 144; or(c) may, if the bank is a federal credit union, be initiated by way of a proposal made by a member in accordance with section 144.1.(2) Subsection 343(2) of the English version of the Act is replaced by the following:Terms must be set out
(2) A notice of any meeting at which the voluntary liquidation and dissolution of a bank is to be proposed must set out the terms of the proposal.2038. Section 344 of the Act is replaced by the following:Resolutions
344. If the voluntary liquidation and dissolution of a bank is proposed, the bank may apply to the Minister for letters patent dissolving the bank(a) if, in the case of a bank that is not a federal credit union, it is authorized by a special resolution of the shareholders or, if the bank has issued more than one class of shares, by special resolution of each class of shareholders whether or not those shareholders are otherwise entitled to vote; or(b) if, in the case of a federal credit union, it is authorized by a special resolution of the members and, if the federal credit union has issued one or more classes of shares, by separate special resolution of each class of shareholders whether or not those shareholders are otherwise entitled to vote.2039. Paragraphs 345(4)(c) and (d) of the Act are replaced by the following:(c) proceed to collect its property, dispose of property that is not to be distributed in kind to its shareholders or members, as the case may be, discharge all its obligations and do all other acts required to liquidate its business; and(d) after giving the notice required under paragraphs (a) and (b) and adequately providing for the payment or discharge of all its obligations, distribute its remaining property, either in money or in kind, among its shareholders, according to their respective rights, or its members, as the case may be.2040. (1) The portion of paragraph 349(g) of the Act before subparagraph (i) is replaced by the following:(g) an order determining and enforcing the duty or liability of any present or former director, officer, shareholder or member(2) Paragraphs 349(l) and (m) of the Act are replaced by the following:(l) subject to sections 356 to 358, an order approving any proposed, interim or final distribution to shareholders or members, as the case may be, or incorporators, in money or in property;(m) an order disposing of any property belonging to creditors, shareholders, members and incorporators who cannot be found;(3) The portion of paragraph 349(n) of the Act before subparagraph (i) is replaced by the following:(n) on the application of any director, officer, shareholder, member, incorporator, creditor or the liquidator,2041. (1) Paragraph 350(1)(b) of the Act is replaced by the following:(b) the powers of the directors, shareholders and members are vested in the liquidator and cease to be vested in the directors, shareholders and members, except as specifically authorized by the court.(2) Subsection 350(2) of the Act is replaced by the following:Delegation by liquidator
(2) A liquidator may delegate any of the powers vested by paragraph (1)(b) to the directors, shareholders or members, if any.2042. Section 351 of the Act is replaced by the following:Appointment of liquidator
351. When making an order for the liquidation of a bank, or at any later time, the court may appoint any person, including a director, an officer, a shareholder or a member of the bank or any other bank, as liquidator of the bank.2043. (1) Paragraph 353(1)(f) of the Act is replaced by the following:(f) maintain separate lists of members and of each class of creditors, shareholders and other persons having claims against the bank;(2) Paragraph 353(1)(i) of the Act is replaced by the following:(i) after the final accounts are approved by the court, distribute any remaining property of the bank among the shareholders, incorporators or members, according to their respective rights.2044. (1) Paragraph 357(1)(a) of the Act is replaced by the following:(a) for approval of the final accounts of the liquidator and for an order permitting the distribution, in money or in kind, of the remaining property of the bank to its shareholders, or members, if any, or to the incorporators, according to their respective rights; or(2) Subsections 357(2) and (3) of the Act are replaced by the following:Application by shareholder or member
(2) If a liquidator fails to make the application required by subsection (1), a shareholder of the bank or, if there are no shareholders of the bank, an incorporator — or, if the bank is a federal credit union, a member or shareholder of the federal credit union or, if there are no members or shareholders, an incorporator — may apply to the court for an order for the liquidator to show cause why a final accounting and distribution should not be made.Notification of final accounts
(3) A liquidator must give notice of their intention to make an application under subsection (1) to the Superintendent, to each inspector appointed under section 349, to each shareholder of the bank or, if there are no shareholders, to each incorporator and to any person who provided a security or fidelity bond for the liquidation. If the bank is a federal credit union, the liquidator must also give the notice to each member of the federal credit union.2045. Section 359 of the Act is replaced by the following:Right to distribution of money
359. (1) If in the course of the liquidation of a bank that is not a federal credit union the shareholders resolve, or the liquidator proposes, to exchange all or substantially all of the remaining property of the bank for securities of another entity that are to be distributed to the shareholders or to the incorporators — or to distribute all or part of the remaining property of the bank to the shareholders or to the incorporators in kind — a shareholder or incorporator may apply to the court for an order requiring the distribution of the remaining property of the bank to be in money.Right to distribution of money — federal credit union
(2) If in the course of the liquidation of a federal credit union the members resolve, or the liquidator proposes, to exchange all or substantially all of the remaining property of the federal credit union for securities of another entity that are to be distributed to the members or to members and shareholders — or to distribute all or part of the remaining property of the federal credit union to the members or to members and shareholders in kind — a member or shareholder may apply to the court for an order requiring the distribution of the remaining property of the federal credit union to be in money.Powers of court
(3) On an application under subsection (1) or (2) , the court may order(a) all of the remaining property of the bank to be converted into and distributed in money; or(b) the claim of any person applying under this section to be satisfied by a distribution in money.Order by court
(4) If an order is made by a court under paragraph (3)(b), the court(a) must fix a fair value on the share of the property of the bank attributable to the person;(b) may in its discretion appoint one or more appraisers to assist the court in fixing a fair value in accordance with paragraph (a); and(c) must render a final order against the bank in favour of the person for the amount of the share of the bank’s property attributable to the person.2046. Section 361 of the Act is replaced by the following:Definition of “shareholder”, “member” and “incorporator”
361. In sections 363 and 364, “shareholder”, “member” and “incorporator” include the heirs and personal representatives of a shareholder, member or incorporator, respectively.2047. (1) Subsection 363(1) of the Act is replaced by the following:Limitations on liability
363. (1) Despite the dissolution of a bank, a shareholder, member or incorporator to whom any of its property has been distributed is liable to any person claiming under subsection 362(1) to the extent of the amount received by that shareholder, member or incorporator on the distribution.(2) Subsection 363(3) of the Act is replaced by the following:Action against class
(3) A court may order an action referred to in subsections (1) and (2) to be brought against the persons who were shareholders, members or incorporators as a class, subject to any conditions that the court thinks fit.(3) Paragraphs 363(4)(a) and (b) of the Act are replaced by the following:(a) add as a party to the proceedings each person found by the plaintiff to have been a shareholder, member or incorporator;(b) determine, subject to subsection (1), the amount that each person who was a shareholder, member or incorporator must contribute towards satisfaction of the plaintiff’s claim; and2048. Section 364 of the Act is replaced by the following:Persons who cannot be found
364. If a creditor, shareholder, member or incorporator to whom property is to be distributed on the dissolution of a bank cannot be found, the portion of the property to be distributed to that creditor, shareholder, member or incorporator is to be converted into money and paid in accordance with section 366.1996, c. 6, par. 167(1)(a)
2049. Subsections 366(1) and (2) of the Act are replaced by the following:Unclaimed money on winding-up
366. (1) Despite the Winding-up and Restructuring Act, if the business of a bank is being wound up, the liquidator or the bank must pay to the Minister on demand and in any event before the final winding-up of that business any amount that is payable by the liquidator or the bank to a creditor, shareholder, member or incorporator of the bank to whom payment of that amount has not, for any reason, been made.Records
(2) If a liquidator or a bank makes a payment to the Minister under subsection (1) with respect to a creditor, shareholder, member or incorporator, the liquidator or bank must concurrently forward to the Minister all documents, records and registers in the possession of the liquidator or bank that relate to the entitlement of the creditor, shareholder, member or incorporator.2001, c. 9, s. 97
2050. (1) Subsection 371(1) of the Act is replaced by the following:Associates
371. (1) For the purpose of determining ownership of a bank, if two persons who each beneficially own shares or membership shares of a bank are associated with each other, those persons are deemed to be a single person who beneficially owns the aggregate number of shares and membership shares of the bank beneficially owned by them.(2) The portion of subsection 371(2) of the Act before paragraph (a) is replaced by the following:Associates
(2) For the purposes of subsection (1), a person who beneficially owns shares or membership shares of a bank is associated with another person who beneficially owns shares or membership shares of the bank if2001, c. 9, s. 98; 2007, c. 6, ss. 19(1)(F) and (2)
2051. Sections 372 and 373 of the Act are replaced by the following:Significant interest
372. Except as permitted by this Part, no person shall have a significant interest in any class of shares, or in membership shares, of a bank.Acquisition of significant interest
373. (1) Subject to this Part, no person, or entity controlled by a person, shall, without the approval of the Minister, purchase or otherwise acquire any share or membership share of a bank or purchase or otherwise acquire control of any entity that holds any share or membership share of a bank if(a) the acquisition would cause the person to have a significant interest in any class of shares or in membership shares of the bank, as the case may be; or(b) where the person has a significant interest in a class of shares or in membership shares of the bank, the acquisition would increase the significant interest of the person in that class or in the membership shares, as the case may be.Amalgamation, etc., constitutes acquisition
(2) If the entity that would result from an amalgamation, a merger or a reorganization would have a significant interest in a class of shares or in membership shares of a bank, the entity is deemed to be acquiring a significant interest in that class of shares or in membership shares, as the case may be, through an acquisition for which the approval of the Minister is required under subsection (1).2052. Section 374 of the Act is amended by adding the following after subsection (1):Exception — federal credit union
(1.1) Subsection (1) does not apply in respect of a person who is a major shareholder of a federal credit union.2053. Section 374.1 of the Act is amended by adding the following after subsection (1):Exception — federal credit union
(1.1) Subsection (1) does not apply in respect of a person who is a major shareholder of a federal credit union.2054. Section 375 of the Act is amended by adding the following after subsection (1):Exception — federal credit union
(1.1) Subsection (1) does not apply in respect of a person who is a major shareholder of a federal credit union.2055. Section 376 of the Act is amended by adding the following after subsection (1):Exception — federal credit union
(1.1) Subsection (1) does not apply in respect of a federal credit union that controls a bank.2056. Section 376.01 of the Act is amended by adding the following after subsection (1):Exception — federal credit union
(1.1) Subsection (1) does not apply in respect of a federal credit union that controls a bank.2057. Section 376.1 of the Act is renumbered as subsection 376.1(1) and is amended by adding the following:Exception — federal credit union
(2) Subsection (1) does not apply in respect of a person who has a significant interest in any class of shares of a federal credit union.2058. Section 376.2 of the Act is renumbered as subsection 376.2(1) and is amended by adding the following:Exception — federal credit union
(2) Subsection (1) does not apply in respect of a person who has a significant interest in any class of shares of a federal credit union.2059. Section 377 of the Act is amended by adding the following after subsection (1):Exception — federal credit union
(1.1) Subsection (1) does not apply in respect of a person who controls a federal credit union.2060. Section 377.1 of the Act is amended by adding the following after subsection (1):Exception — federal credit union
(1.1) Subsection (1) does not apply in respect of a person who acquires control of a federal credit union.2061. The Act is amended by adding the following after section 377.1:Prohibition against control — federal credit union
377.2 (1) No person shall, without the approval of the Minister, control, within the meaning of paragraph 3(1)(a.1) or (d), a federal credit union.Approval
(2) The Minister may grant the approval only if(a) the control is in relation to a federal credit union that is being incorporated or a body corporate that is being continued as a federal credit union; and(b) the applicant for the approval has given an undertaking under subsection 973.02(1) to cease to control the federal credit union on a date specified by the Minister.2001, c. 9, s. 98; 2007, c. 6, par. 132(l)
2062. Sections 379 to 381 of the Act are replaced by the following:Constraint on registration
379. A bank must not, unless the acquisition of the share or membership share has been approved by the Minister, record in its securities register or members register, as the case may be, a transfer or issue of any share or membership share of the bank to any person or to any entity controlled by a person if(a) the transfer or issue of the share or membership share would cause the person to have a significant interest in any class of shares or in membership shares of the bank; or(b) the person has a significant interest in a class of shares or in membership shares of the bank and the transfer or issue of the share or membership share would increase the significant interest of the person in that class of shares or in membership shares.Exemption
380. (1) On application by a bank, other than a bank with equity of eight billion dollars or more, the Superintendent may exempt any class of non-voting shares of the bank the aggregate book value of which is not more than 30 per cent of the aggregate book value of all the outstanding shares of the bank from the application of sections 373 and 379.Exception — federal credit union
(2) Subsection (1) does not apply in respect of a federal credit union.Exemption — federal credit unions
380.1 On application by a federal credit union, the Superintendent may exempt any class of shares of the federal credit union the aggregate book value of which is not more than 30 per cent of the aggregate book value of all the outstanding shares and membership shares of the federal credit union from the application of sections 373 and 379.Exception for small holdings
381. Despite section 379, if, as a result of a transfer or issue of shares of a class of shares, or of membership shares, of a bank to a person, the total number of shares of that class registered in the securities register of the bank, or the total number of membership shares registered in the members register of the bank, as the case may be, in the name of that person would not exceed 5,000 and would not exceed 0.1 per cent of the outstanding shares of that class or of the outstanding membership shares, as the case may be, the bank is entitled to assume that no person is acquiring or increasing a significant interest in that class of shares or in membership shares of the bank as a result of that issue or transfer of shares or membership shares.2063. Section 382 of the Act is amended by adding the following after subsection (1):Exception — federal credit union
(1.1) Subsection (1) does not apply in respect of a person who has a significant interest in any class of shares of a federal credit union.2064. The Act is amended by adding the following after section 382:When approval not required — federal credit union
382.1 (1) Despite sections 373 and 379, the approval of the Minister is not required in respect of a federal credit union if a person with a significant interest in a class of shares, or in membership shares, of the federal credit union, or an entity controlled by a person with a significant interest in a class of shares, or in membership shares, of the federal credit union, purchases or otherwise acquires shares of that class, or membership shares, or acquires control of any entity that holds any share of that class, or any membership share, and the number of shares of that class, or the number of membership shares, purchased or otherwise acquired, or the acquisition of control of the entity, as the case may be, would not increase the significant interest of the person in that class of shares or in the membership shares of the federal credit union to a percentage that is greater than the percentage referred to in subsection (2) or (3), whichever is applicable.Percentage
(2) Subject to subsection (3) and for the purpose of subsection (1), the percentage is 5 percentage points in excess of the significant interest of the person in that class of shares or in the membership shares of the federal credit union on the day of the most recent purchase or acquisition by the person or any entity controlled by the person, other than the entity referred to in subsection (1), of shares of that class of shares, or of membership shares, of the federal credit union, or of control of an entity that held shares of that class of shares, or membership shares, of the federal credit union, for which approval was given by the Minister.Percentage
(3) If a person has a significant interest in a class of shares or in membership shares of a federal credit union and the person’s percentage of that class of shares, or of membership shares, has decreased after the date of the most recent purchase or other acquisition by the person or any entity controlled by the person, other than the entity referred to in subsection (1), of shares of that class of shares, or of membership shares, of the federal credit union, or of control of an entity that held shares of that class of shares, or membership shares, as the case may be, of the federal credit union, for which approval was given by the Minister, the percentage for the purposes of subsection (1) is the percentage that is the lesser of(a) 5 percentage points in excess of the significant interest of the person in that class of shares or in membership shares of the federal credit union on the day of the most recent purchase or other acquisition by the person or any entity controlled by the person, other than the entity referred to in subsection (1), of shares of that class of shares, or of membership shares, of the federal credit union, or of control of an entity that held shares of that class of shares, or membership shares, of the federal credit union, for which approval was given by the Minister, and(b) 10 percentage points in excess of the lowest significant interest of the person in that class of shares or in membership shares of the federal credit union at any time after the day of the most recent purchase or other acquisition by the person or any entity controlled by the person, other than the entity referred to in subsection (1), of shares of that class of shares, or of membership shares, of the federal credit union, or of control of an entity that held shares of that class of shares, or membership shares, of the federal credit union, for which approval was given by the Minister.Exception
(4) Subsection (1) does not apply if the purchase or other acquisition of shares or membership shares or the acquisition of control referred to in that subsection would(a) result in the acquisition of control of the federal credit union by the person referred to in that subsection;(b) result in the acquisition of a significant interest in a class of shares, or in membership shares, of the federal credit union by an entity controlled by the person and the acquisition of that investment is not exempted by the regulations; or(c) result in an increase in a significant interest in a class of shares, or in membership shares, of the federal credit union by an entity controlled by the person by a percentage that is greater than the percentage referred to in subsection (2) or (3), whichever applies, and the increase is not exempted by the regulations.Regulations
(5) The Governor in Council may make regulations(a) exempting from the application of paragraph (4)(b) the acquisition of a significant interest in a class of shares, or in membership shares, of the federal credit union by an entity controlled by the person; and(b) exempting from the application of paragraph (4)(c) an increase in a significant interest in a class of shares, or in membership shares, of the federal credit union by an entity controlled by the person by a percentage that is greater than the percentage referred to in subsection (2) or (3), whichever applies.2001, c. 9, s. 98
2065. Paragraph 383(1)(a) of the Act is replaced by the following:(a) the Superintendent has, by order, directed the bank to increase its capital and shares or membership shares of the bank are issued and acquired in accordance with the terms and conditions, if any, that may be specified in the order; or2001, c. 9, s. 98
2066. Paragraphs 384(a) and (b) of the Act are replaced by the following:(a) the purchase or other acquisition of any number or percentage of shares or membership shares of a bank that may be required in a particular transaction or series of transactions; or(b) the purchase or other acquisition of up to a specified number or percentage of shares or membership shares of a bank within a specified period.2067. Section 385 of the Act is amended by adding the following after subsection (1):Exception — federal credit union
(1.1) Subsection (1) does not apply in respect of a federal credit union.2001, c. 9, s. 98
2068. (1) The portion of subsection 392(1) of the Act before paragraph (b) is replaced by the following:Restriction on voting rights
392. (1) If, with respect to any bank, a particular person contravenes section 372, subsection 373(1), 374(1) or 375(1), section 376.1 or 376.2, subsection 377(1) or section 377.1 or 377.2 or fails to comply with an undertaking referred to in subsection 390(2) or with any term or condition imposed under section 397, no person, and no entity controlled by the particular person, shall, in person, by proxy or by delegate, exercise any voting rights(a) that are attached to shares of the bank beneficially owned by the particular person or any entity controlled by the particular person;(a.1) that may be exercised by a member of a federal credit union if the bank is a federal credit union; or2001, c. 9, s. 98
(2) Paragraph 392(2)(a) of the Act is replaced by the following:(a) the shares or membership shares to which the contravention relates have been disposed of;2001, c. 9, s. 98
2069. (1) Paragraph 396(1)(h) of the Act is replaced by the following:(h) the best interests of the financial system in Canada, including, if the bank is a federal credit union, the best interests of the cooperative financial system in Canada.2001, c. 9, s. 98; 2007, c. 6, par. 132(u)
(2) Paragraph 396(2)(a) of the Act is replaced by the following:(a) more than 10 per cent but no more than 20 per cent of any class of the outstanding voting shares of a widely held bank with equity of eight billion dollars or more that is not a federal credit union; or(3) Section 396 of the Act is amended by adding the following after subsection (2):Exception
(2.1) Subject to subsection 377.2(1), the Minister is to take into account only paragraph (1)(d) if the application is in respect of a transaction that would result in the applicant or applicants holding more than 10 per cent but no more than 30 per cent of any class of the outstanding shares, or of membership shares, of a federal credit union.2070. The Act is amended by adding the following after section 401.1:Federal credit union constraints
401.11 Subject to this Act, a federal credit union may by by-law impose, change or remove restrictions on the issue, transfer or ownership of its membership shares, or shares of any class of the shares of the federal credit union, in order to prevent a person from having a significant interest in the membership shares or shares of that class.2001, c. 9, s. 98
2071. (1) The portion of subsection 401.2(1) of the Act before paragraph (a) is replaced by the following:Constraining registration: Crown and foreign governments
401.2 (1) No bank is to record in its securities register or members register a transfer or issue of any share or membership share of the bank to2001, c. 9, s. 98
(2) Subsection 401.2(2) of the Act is replaced by the following:Exception
(2) Despite subsection (1), a bank may record in its securities register or members register a transfer or issue of any share or membership share of the bank to a foreign bank, or to a foreign institution, that is controlled by the government of a foreign country or any political subdivision of a foreign country or any agent or agency of a foreign country if the bank is a subsidiary of the foreign bank or foreign institution.2001, c. 9, s. 98
2072. Subsection 401.3(2) of the Act is replaced by the following:Suspension of voting rights held by governments
(2) Despite subsection 79.2(2), a member of a federal credit union must not, in person or by delegate, vote as a member of the federal credit union if the member is, or is an entity controlled by,(a) Her Majesty in right of Canada or of a province or any agency of Her Majesty in either of those rights; or(b) the government of a foreign country or any political subdivision thereof, or any agency thereof.Exception
(3) Subsections (1) and (2) do not apply to a foreign bank, or to a foreign institution, that is controlled by the government of a foreign country or any political subdivision of a foreign country or any agent or agency of a foreign country and that has a significant interest in a class of shares, or in membership shares, of a bank that is a subsidiary of the foreign bank or foreign institution.2001, c. 9, s. 99(1)
2073. Subsection 402(1) of the Act is replaced by the following:Disposition
402. (1) If, with respect to any bank, a person contravenes section 372 or subsection 373(1), 374(1) or 375(1) or section 376.1 or 376.2, subsection 377(1) or section 377.1 or 377.2 or fails to comply with an undertaking referred to in subsection 390(2) or with any terms and conditions imposed under section 397, the Minister may, if the Minister considers it in the public interest to do so, by order,(a) dispose of any number of shares of the bank beneficially owned by any of those persons that the Minister specifies in the order, within the time specified in the order and in the proportion, if any, as between the person and the persons controlled by that person that is specified in the order;(b) dispose of any number of membership shares of the bank beneficially owned by any of those persons that the Minister specifies in the order, within the time specified in the order and in the proportion, if any, as between the person and the persons controlled by that person that is specified in the order; or(c) take any other action that is necessary for any of those persons to cease controlling, within the meaning of paragraph 3(1)(a.1), the federal credit union.2007, c. 6, s. 22
2074. Section 402.1 of the Act is replaced by the following:Permission to become another body corporate
402.1 If subsection 402(1) applies, the Minister may, on application by the bank, permit the bank to apply to be continued as a body corporate under any Act of Parliament referred to in subsection 39.1(1) or 39.2(1) instead of, or in addition to, issuing an order under subsection 402(1).2075. Subsection 403(2) of the Act is replaced by the following:Court order
(2) A court may, on an application under subsection (1), make any order that the circumstances require to give effect to the terms of the direction, including requiring the bank concerned to sell the shares, or to redeem, purchase or transfer to another member the membership shares, that are the subject-matter of the direction.2076. (1) Paragraphs 405(1)(a) and (b) of the Act are replaced by the following:(a) require any person in whose name a share or membership share of the bank is held to submit a declaration setting out(i) the beneficial ownership of the share or membership share, and(ii) any other information that the directors consider relevant for the purposes of this Part;(b) require any person who wishes to have a transfer of a share or membership share registered in the name of, or to have a share or membership share issued to, that person to submit a declaration referred to in paragraph (a) as though the person were the holder of that share or membership share; and(2) Subsection 405(2) of the Act is replaced by the following:Order of Superintendent
(2) The Superintendent may, by order, direct a bank to obtain from any person in whose name a share or membership share of the bank is held a declaration setting out the name of every entity controlled by that person and containing information concerning(a) the ownership or beneficial ownership of the share or membership share; and(b) such other related matters as are specified by the Superintendent.(3) Subsection 405(4) of the Act is replaced by the following:Outstanding declaration: effect
(4) If, under this section, a declaration is required to be submitted by a shareholder, member or other person in respect of the issue or transfer of any share or membership share, a bank may refuse to issue the share or membership share or register the transfer unless the required declaration is submitted.2001, c. 9, s. 127
2077. The definition “participating share” in subsection 464(1) of the Act is replaced by the following:“participating share”
« action participante »
“participating share” means a share of a body corporate that carries the right to participate in the earnings of the body corporate to an unlimited degree and to participate in a distribution of the remaining property of the body corporate on dissolution and includes a membership share.2078. (1) Paragraph 486(1)(a) of the Act is replaced by the following:(a) is a person who has a significant interest in a class of shares or in membership shares of the bank;1997, c. 15, s. 68(3)
(2) Paragraph 486(1)(g) of the English version of the Act is replaced by the following:(g) is a person, or forms part of a class of persons, designated under subsection (3) or (4) as, or deemed under subsection (5) to be, a related party of the bank.2079. Paragraphs 487(2)(a) and (b) of the Act are replaced by the following:(a) the issue of shares of any class of shares, or of membership shares, of a bank when fully paid for in money or when issued(i) in accordance with any provisions for the conversion of other issued and outstanding securities of the bank into shares of that class of shares, or into membership shares,(ii) as a share or membership share dividend,(iii) in exchange for shares, or membership shares, however designated, of a body corporate that has been continued as a bank under Part III,(iv) in accordance with the terms of an amalgamation under Part VI,(v) by way of consideration in accordance with the terms of a sale agreement under Part VI, or(vi) with the approval in writing of the Superintendent, in exchange for shares of another body corporate;(b) the payment of dividends or patronage allocations by a bank;1996, c. 6, s. 14
2080. Paragraph 647(2)(c) of the Act is replaced by the following:(c) each person who is newly elected as a director of the bank and who was not proposed for election by anyone involved in the management of the bank,1996, c. 6, s. 17; 1999, c. 28, ss. 51(1) and (2)(E)
2081. Subsection 649(1) of the Act is replaced by the following:Powers suspended
649. (1) If the Superintendent takes control of a bank pursuant to subparagraph 648(1)(b)(iii), the powers, duties, functions, rights and privileges of the directors of the bank and of the officers of the bank responsible for its management are suspended. If the bank is a federal credit union, the powers of the members to make, amend or repeal by-laws are also suspended.1999, c. 28, s. 56
2082. Section 655 of the Act is replaced by the following:Priority of claim in liquidation
655. In the case of the winding-up of a bank, the expenses resulting from the taking of control of the bank under subsection 648(1) and assessed against and paid by other banks and by authorized foreign banks under section 23 of the Office of the Superintendent of Financial Institutions Act, and interest in respect of the expenses at any rate that is specified by the Superintendent, constitute a claim of Her Majesty in right of Canada against the assets of the bank that ranks after all other claims but prior to any claim in respect of the shares or membership shares of the bank.2001, c. 9, s. 183
2083. Subsection 682(1) of the Act is replaced by the following:Federal corporations
682. (1) A body corporate incorporated under the Canada Business Corporations Act or any other Act of Parliament, including a bank but not including a federal credit union, may apply to the Minister for letters patent continuing the body corporate as a bank holding company under this Part.2001, c. 9, s. 183
2084. Subsection 803(1) of the Act is replaced by the following:Application to amalgamate
803. (1) On the joint application of two or more bodies corporate incorporated by or under an Act of Parliament, including banks and bank holding companies but not including federal credit unions, the Minister may issue letters patent amalgamating and continuing the applicants as one bank holding company.2001, c. 9, s. 183
2085. (1) The portion of section 965 of the Act before paragraph (a) is replaced by the following:Notice to directors, shareholders and members
965. A notice or document required by this Act or the regulations or by the incorporating instrument or by-laws of a bank or a bank holding company to be sent to a shareholder, member or director of the bank, or to a shareholder or director of the bank holding company, may be sent by prepaid mail addressed to, or may be delivered personally to,(2) Section 965 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) the member at the member’s latest address as shown in the records of the bank.2001, c. 9, s. 183; 2005, c. 54, s. 133
2086. Section 967 of the Act is replaced by the following:Presumption of receipt
967. (1) A notice or document sent by mail in accordance with section 965 to a shareholder, member or director is deemed to be received by that person at the time it would be delivered in the ordinary course of mail unless there are reasonable grounds for believing that that person did not receive the notice or document at that time or at all.Undelivered notices
(2) If a bank or bank holding company sends a notice or document to a shareholder or member in accordance with section 965 and it is returned on two consecutive occasions because the shareholder or member cannot be found, the bank or bank holding company is not required to send any further notices or documents to the shareholder or member until it is informed in writing of their new address.2001, c. 9, s. 183
2087. (1) Subsection 969(1) of the English version of the Act is replaced by the following:Certificate
969. (1) A certificate issued on behalf of a bank or a bank holding company stating any fact that is set out in the incorporating instrument, the by-laws, the minutes of the meetings of the directors, a committee of directors or the shareholders or members, or in a contract to which the bank or bank holding company is a party, may be signed by a director or an officer of the bank or bank holding company.(2) Subsection 969(2) of the Act is amended by striking out “or” at the end of paragraph (b) and by adding the following after that paragraph:(b.1) a certified extract from the members register of a federal credit union; or2001, c. 9, s. 183
(3) Paragraph 969(2)(c) of the English version of the Act is replaced by the following:(c) a certified copy of, or an extract from, minutes of a meeting of shareholders, directors or a committee of directors of a bank or a bank holding company or of a meeting of members of a federal credit union.2088. Section 970 of the Act is renumbered as subsection 970(1) and is amended by adding the following:Entry in members register
(2) An entry in the members register of a federal credit union is evidence that the person in whose name the membership share is registered is the owner of the membership share in the register.2089. (1) Subsection 973.01(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) if the approval relates to a federal credit union, whether the approval will affect its ability to be organized and carry on business on a cooperative basis in accordance with section 12.1.(2) Subsection 973.01(2) of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b):(c) if the approval relates to a federal credit union, whether the approval will affect its ability to be organized and carry on business on a cooperative basis in accordance with section 12.1.2009, c. 2, s. 275
2090. (1) Subsection 973.2(6) of the Act is replaced by the following:Acquisition
(6) Despite Part X of the Financial Administration Act, the Minister or an agent or agency of Her Majesty in right of Canada may, on any terms and conditions imposed under subsection (3), acquire and hold shares of a bank on behalf of or in trust for Her Majesty if, as a result of an order under subsection (1), the bank may record in its securities register or members register, as the case may be, the transfer or issue of shares to Her Majesty or an agent or agency of Her Majesty.2009, c. 2, s. 275
(2) Subsection 973.2(8) of the Act is replaced by the following:Registration of shares
(8) Shares acquired under subsection (6) by the Minister or an agent or agency of Her Majesty in right of Canada are to be registered in the name of the Minister, agent or agency, as the case may be, in the bank’s securities register or members register, as the case may be, if they are capable of being registered in it, and they are to be held by the Minister, agent or agency, as the case may be, on behalf of or in trust for Her Majesty.2009, c. 2, s. 275
(3) Subsection 973.2(15) of the Act is replaced by the following:Definition of “shares”
(15) For the purposes of this section, “shares” includes membership shares and any conversion or exchange privilege, option or right to acquire shares.2001, c. 9, s. 183
2091. Paragraph 976(1)(a) of the Act is replaced by the following:(a) applications for approval under subsection 65(1), 72(2), 75(4), 79(5), 79.1(2), 80(1), 170(1), 192.03(6), 217(3), 421(1), 468(6) or (11), 471(1) or (2) or 482(1), subparagraph 487(2)(a)(vi), section 490 or subsection 494(3) or (4), 495.3(1), 553.1(1), 709(1), 716(2), 718(4), 723(1), 758(1), 924(1), 930(6) or (11), 933(1) or 944(1);2001, c. 9, s. 183
2092. Paragraph 978(1)(j) of the Act is replaced by the following:(j) respecting the holding of shares, membership shares and ownership interests for the purposes of sections 70, 74 and 714;2093. (1) Section 983 of the Act is amended by adding the following after subsection (2):Unauthorized name — “credit union” and “bank”
(2.01) Subject to the regulations and subsections (4) to (5.1) and (12), every entity, other than a federal credit union, that acquires, adopts or retains a name that includes both the phrase “credit union” and the word “bank”, either alone or in combination with other words, to indicate or describe a business in Canada or any part of a business in Canada, without being authorized to do so by this Act or any other Act of Parliament, is guilty of an offence.Unauthorized name — “credit union” and “federal”
(2.02) Subject to the regulations and subsections (4) to (5.1) and (12), every entity, other than a federal credit union, that acquires, adopts or retains a name that includes both the phrase “credit union” and the word “federal”, either alone or in combination with other words, to indicate or describe a business in Canada or any part of a business in Canada, without being authorized to do so by this Act or any other Act of Parliament, is guilty of an offence.Unauthorized name — “cooperative” and “bank”
(2.03) Subject to the regulations and subsections (4) to (5.1) and (12), every entity, other than a federal credit union, that acquires, adopts or retains a name that includes both of the words “cooperative” and “bank”, either alone or in combination with other words, to indicate or describe a business in Canada or any part of a business in Canada, without being authorized to do so by this Act or any other Act of Parliament, is guilty of an offence.Unauthorized name — “cooperative” and “federal”
(2.04) Subject to the regulations and subsections (4) to (5.1) and (12), every entity, other than a federal credit union, that acquires, adopts or retains a name that includes both of the words “cooperative” and “federal”, either alone or in combination with other words, to indicate or describe a business in Canada or any part of a business in Canada, without being authorized to do so by this Act or any other Act of Parliament, is guilty of an offence.(2) Section 983 of the Act is amended by adding the following after subsection (4):Permitted use
(4.1) No person commits an offence under any of subsections (2.01) to (2.04) if the activity referred to in that subsection is done(a) in relation to a prescribed use;(b) under prescribed circumstances; or(c) in accordance with a prescribed approval and any terms and conditions that the Minister may impose.2007, c. 6, s. 129(4)
(3) Subsection 983(5.1) of the Act is replaced by the following:Permitted use
(5.1) No person commits an offence under subsections (2) to (2.1) if the activity referred to in that subsection is in relation to a business that is not engaged in financial activities, unless the business is carried out by a prescribed entity.2007, c. 6, s. 129(4)
(4) Subsection 983(5.3) of the Act is replaced by the following:Permitted use
(5.3) Subject to the regulations, no entity affiliated with a bank commits an offence by reason only that the entity uses the name of the bank in the entity’s corporate name or in a name under which the entity carries on business or by reason only that it uses any identifying mark of the bank in carrying on its business, if the entity does not use any of the words “bank”, “banker” or “banking” or the phrase “federal credit union” in its corporate name, in a name under which it carries on business or in any of its identifying marks.(5) Section 983 of the Act is amended by adding the following after subsection (13):Phrase “credit union”
(13.1) For the purposes of this section, the phrase “credit union” includes(a) that phrase in any language; and(b) any word or words, in any language, that are equivalent to any of the words in that phrase.Words “cooperative” and “federal”
(13.2) For the purposes of this section, the words “cooperative” and “federal” include(a) any of those words in any language; and(b) any word or words, in any language, that are equivalent to any of those words.R.S., c. C-3
Canada Deposit Insurance Corporation Act1992, c. 26, s. 1(2)
2094. (1) The definition “share” in section 2 of the Canada Deposit Insurance Corporation Act is replaced by the following:“share”
« action »
“share” includes(a) a conversion or exchange privilege, issued by a member institution, that is convertible at any time into a share,(b) an option or a right, issued by a member institution, to acquire a share or a privilege referred to in paragraph (a), and(c) a membership share within the meaning of section 2 of the Bank Act;(2) Section 2 of the Act is amended by adding the following in alphabetical order:“federal credit union”
« coopérative de crédit fédérale »
“federal credit union” has the same meaning as in section 2 of the Bank Act; “local cooperative credit society”
« société coopérative de crédit locale »
“local cooperative credit society” has the same meaning as in section 2 of the Bank Act;“shareholder”
« actionnaire »
“shareholder” includes the holder of a membership share of a federal credit union;R.S., c. 18 (2nd Supp.), s. 1(1)
2095. Paragraph 5(1.1)(c) of the Act is replaced by the following:(c) a director, officer or employee of a federal institution, a provincial institution or a local cooperative credit society.2096. Paragraph 6(3)(c) of the Act is replaced by the following:(c) is a director, officer or employee of a federal institution, a provincial institution or a local cooperative credit society.2009, c. 2, s. 235
2097. Paragraph 10.01(1)(a) of the Act is replaced by the following:(a) sections 47.03, 47.04, 47.06, 47.09, 47.11, 47.15, 47.17, 47.18 and 60.1, subsection 79.2(1) and sections 372, 373, 374, 375, 376, 376.1, 376.2, 377, 377.1, 377.2 379, 382.1, 385, 401.11, 401.2 and 401.3 of the Bank Act;2098. The Act is amended by adding the following after section 12:Definitions
12.1 (1) The following definitions apply in this section.“continuation day”
« date de prorogation »
“continuation day”, in respect of a local cooperative credit society continued as a federal credit union, means the day set out in the federal credit union’s letters patent continuing the local cooperative credit society as a federal credit union.“pre-existing deposit”
« dépôt préexistant »
“pre-existing deposit” means a deposit that was made with a local cooperative credit society before it is continued as a federal credit union and that remains outstanding on the continuation day.“transition period”
« période transitoire »
“transition period”, in respect of a pre-existing deposit, means (a) in the case of a pre-existing deposit that is to be repaid on a fixed day, the period that begins on the continuation day and ends on that fixed day; and(b) in the case of any other pre-existing deposit, the period that begins on the continuation day and ends on the day that is 180 days after the continuation day.Duty to insure certain pre-existing deposits
(2) Despite paragraph 12(c) and subsection 3(1.1) of the schedule, but subject to the other provisions of this Act, if a pre-existing deposit is held by a federal credit union that is a member institution and all or a portion of the pre-existing deposit would have been guaranteed or insured under the law of a province if the local cooperative credit society had not been continued as a federal credit union, the Corporation shall insure the pre-existing deposit during the transition period up to the amount that would have been guaranteed or insured under the law of that province.Duty to insure certain pre-existing deposits repayable on a fixed day
(3) Despite paragraph 2(2)(a) of the schedule, the Corporation shall insure a pre-existing deposit during the transition period if the deposit is held by a federal credit union that is a member institution and(a) is repayable on a fixed day that is more than five years after the deposit was made with the local cooperative credit society that was continued as a federal credit union; and(b) would have been guaranteed or insured under the law of a province if the local cooperative credit society had not been continued as a federal credit union.Deemed separate deposit
(4) During the transition period, a pre-existing deposit, less any withdrawals from the pre-existing deposit, is deemed, for the purposes of deposit insurance with the Corporation, to be a deposit separate from any deposit made on or after the continuation day.1996, c. 6, s. 25
2099. Subsection 13(3) of the Act is replaced by the following:Exception
(2.1) A deposit that is insured under subsection 12.1(2) is not to be taken into account when calculating the aggregate of a person’s deposits under subsection (2).Where assets acquired
(3) For the purpose of deposit insurance with the Corporation, if a member institution assumes deposit liabilities of another member institution, those member institutions are deemed to be amalgamating institutions and subsections (1) to (2.1) apply if a person has deposits with both institutions.2100. Section 39.13 of the Act is amended by adding the following after subsection (2):Federal credit union
(2.1) In addition to subsection (2), if an order made under paragraph (1)(a) is in respect of a federal credit union, the Corporation has the powers, rights and privileges it would have if it were a member of the federal credit union and the federal credit union is exempt from any requirement to have a minimum number of members for so long as the shares are vested in the Corporation.2101. Section 39.14 of the Act is amended by adding the following after subsection (1):Suspension of powers, rights, etc.
(1.1) In addition to subsection (1), if an order made under paragraph 39.13(1)(a) or (b) is in respect of a federal credit union, the powers, rights and privileges of its members are suspended, but nothing in this subsection affects the powers, rights and privileges of the Corporation under subsection 39.13(2.1).2001, c. 9, s. 213(1)
2102. Paragraph 39.19(1)(a) of the Act is replaced by the following:(a) section 12.1, paragraph 28(1)(a.1), section 35.1, paragraphs 40(f) and (g), sections 40.1, 47.03, 47.04, 47.06, 47.11, 47.12, 47.15, 47.17 and 47.18, subsection 53(2), paragraph 54(1)(b), section 60.1, subsections 79.2(1) and (2) and sections 159.1, 372, 373, 374, 375, 376, 376.1, 376.2, 377, 377.1, 377.2, 379, 382.1, 385, 401.11, 401.2 and 401.3 of the Bank Act;2103. The Act is amended by adding the following after section 39.19:Provisions do not apply
39.191 (1) Section 12.1, paragraph 28(1)(a.1), section 35.1, paragraphs 40(f) and (g), section 40.1, 47.11, 47.12, 47.15 and 47.18, subsection 53(2), paragraph 54(1)(b) and section 159.1 of the Bank Act do not apply if the Corporation is appointed as receiver of a federal member institution that is a federal credit union by an order made under paragraph 39.13(1)(b).Termination
(2) Subsection (1) ceases to apply in respect of a federal member institution on the date specified in a notice described in subsection 39.2(3) in respect of the federal member institution.2001, c. 9, s. 214
2104. Section 45.2 of the Act is replaced by the following:Confidentiality
45.2 All information regarding the affairs of a federal institution, provincial institution or local cooperative credit society, or of any person dealing with it, that is obtained or produced by or for the Corporation is confidential and must be treated accordingly.2105. The references after the heading “SCHEDULE” in the schedule to the Act is amended by adding a reference to subsections 12.1(2) and (3).2106. (1) The definition “date of deposit” in section 1 of the schedule to the Act is replaced by the following:“date of deposit”
« date du dépôt »
“date of deposit” means, with respect to any moneys constituting a deposit, the day on which credit for the moneys is given to the account of the depositor or the day on which an instrument is issued for the moneys by the institution, as the case may be;(2) Section 1 to the schedule of the Act is amended by adding the following in alphabetical order:“patronage allocation”
« ristourne »
“patronage allocation” has the same meaning as in section 2 of the Bank Act;R.S., c. 18 (3rd Supp.), s. 72
2107. (1) The portion of subsection 2(1) of the schedule to the Act before paragraph (a) is replaced by the following:Definition of “deposit”
2. (1) Subject to subsection (2), for the purposes of this Act and the by-laws of the Canada Deposit Insurance Corporation, “deposit” means the unpaid balance of the aggregate of moneys received or held by a federal institution, provincial institution or local cooperative credit society, from or on behalf of a person in the usual course of the deposit-taking business of the institution, for which the institution(2) Paragraph 2(2)(b) of the schedule to the Act is replaced by the following:(b) moneys held by the institution that were received by it when it was not a federal institution, a provincial institution or a local cooperative credit society.(3) Section 2 of the schedule to the Act is amended by adding the following after subsection (6):Patronage allocation
(7) A patronage allocation does not constitute a deposit.R.S., c. 1 (5th Supp.)
Income Tax Act2108. Clauses (ii)(A) and (B) in the description of C in paragraph 61.3(1)(b) of the Income Tax Act are replaced by the following:(A) where the corporation is not an insurance corporation, a federal credit union or a bank to which clause (B) or (C) applies and the balance sheet as of the end of the year was presented to the shareholders of the corporation and was prepared in accordance with generally accepted accounting principles, be considered to be the total liabilities shown on the balance sheet,(B) where the corporation is a bank, a federal credit union or an insurance corporation that is required to report to the Superintendent of Financial Institutions and the balance sheet as of the end of the year was accepted by the Superintendent, be considered to be the total liabilities shown on that balance sheet,2109. (1) The definition “bank” in subsection 248(1) of the Act is replaced by the following:“bank”
« banque »
“bank” means a bank within the meaning assigned by section 2 of the Bank Act (other than a federal credit union) or an authorized foreign bank;(2) Subsection 248(1) of the Act is amended by adding the following in alphabetical order:“federal credit union”
« coopérative de crédit fédérale »
“federal credit union” has the meaning assigned by section 2 of the Bank Act; Related AmendmentsR.S., c. B-2
Bank of Canada Act2110. Section 6 of the Bank of Canada Act is amended by adding the following after subsection (4):Prohibitions — federal credit union
(5) Neither the Governor nor the Deputy Governor shall(a) directly or indirectly hold any interest or right in membership shares of a federal credit union, within the meaning of section 2 of the Bank Act, in excess of the minimum number of membership shares of the federal credit union that is required for membership; or(b) exercise any right he or she has as a member of such a federal credit union, except any right that he or she has as a customer of the federal credit union.2111. Section 10 of the Act is amended by adding the following after subsection (3):Restriction — membership shares of federal credit union
(3.1) If a federal credit union is an institution referred to in any of paragraph (2)(a) to (e), any person who, at the time of being appointed director of the Bank, directly or indirectly holds any interest or right in more than the minimum number of membership shares of the federal credit union, within the meaning of section 2 of the Bank Act, that is required for membership shall, within three months after the appointment, dispose of all membership shares that exceed that minimum number.Restriction — rights of members
(3.2) If a federal credit union is an institution referred to in any of paragraph (2)(a) to (e), no director of the Bank who is a member of a federal credit union, within the meaning of section 2 of the Bank Act, shall exercise any right that the director has as a member of the federal credit union, except any right that the director has as a customer of the federal credit union.1997, c. 15, s. 101(E)
2112. Paragraph 23(b) of the Act is replaced by the following:(b) purchase, or make loans on the security of, its own shares or the shares or membership shares of any bank, except the Bank for International Settlements;1998, c. 1
Canada Cooperatives Act2113. Section 285 of the Canada Cooperatives Act is amended by adding the following after subsection (11):Federal credit union
(11.1) If a federal credit union, within the meaning of section 2 of the Bank Act, is continued as a cooperative under this Act,(a) its membership shares are deemed to be membership shares to which are attached the rights, privileges and restrictions set out in this Act and the articles;(b) the members of the federal credit union are deemed to be the members of the cooperative; and(c) any agreement made before continuance under which the members of the federal credit union have agreed to vote in a manner provided in the agreement is of no effect.1991, c. 48
Cooperative Credit Associations Act2114. Section 2 of the Cooperative Credit Associations Act is amended by adding the following in alphabetical order:“federal credit union”
« coopérative de crédit fédérale »
“federal credit union” has the same meaning as in section 2 of the Bank Act;2007, c. 6, s. 140
2115. (1) The portion of subsection 31.6(2) of the Act before paragraph (a) is replaced by the following:Membership shares — body corporate
(2) When a body corporate other than a federal credit union is continued as an association,(2) Section 31.6 of the Act is amended by adding the following after subsection (2):Membership shares — federal credit union
(3) When a federal credit union is continued as an association,(a) its membership shares are deemed to be membership shares of the association to which are attached the rights, privileges and restrictions set out in this Act;(b) the members of the federal credit union are deemed to be the members of the association; and(c) any agreement made before continuance under which the members of the federal credit union have agreed to vote in a manner provided in the agreement is of no effect.2001, c. 9
Financial Consumer Agency of Canada Act2116. Section 14 of Financial Consumer Agency of Canada Act is renumbered as subsection (1) and is amended by adding the following:Prohibitions — federal credit union
(2) No Commissioner, person appointed under subsection 4(4) or Deputy Commissioner shall(a) directly or indirectly hold any interest or right in membership shares of a federal credit union, within the meaning of section 2 of the Bank Act, in excess of the minimum number of membership shares of the federal credit union that is required for membership; or(b) exercise any right he or she has as a member of such a federal credit union, except any right that he or she has as a customer of the federal credit union.1991, c. 47
Insurance Companies Act2117. Subsection 2(1) of the Insurance Companies Act is amended by adding the following in alphabetical order:“federal credit union”
« coopérative de crédit fédérale »
“federal credit union” has the same meaning as in section 2 of the Bank Act;2001, c. 9, s. 357
2118. Subsection 32(1) of the Act is replaced by the following:Federal corporations
32. (1) A body corporate incorporated under the Canada Business Corporations Act or any other Act of Parliament, including an insurance holding company but not including a federal credit union, may apply to the Minister for letters patent continuing the body corporate as a company under this Act.2001, c. 9, s. 390
2119. Subsections 245(1) and (2) of the Act are replaced by the following:Application to amalgamate
245. (1) On the joint application of two or more bodies corporate, incorporated by or under an Act of Parliament, including companies and insurance holding companies but not including federal credit unions, the Minister may issue letters patent amalgamating and continuing the applicants as one mutual company.Application to amalgamate
(2) On the joint application of two or more bodies corporate incorporated by or under an Act of Parliament, including companies — other than mutual companies — and insurance holding companies but not including federal credit unions, the Minister may issue letters patent amalgamating and continuing the applicants as one company.2001, c. 9, s. 465
2120. Subsection 719(1) of the Act is replaced by the following:Federal corporations
719. (1) A body corporate incorporated under the Canada Business Corporations Act or any other Act of Parliament, including a company but not including a federal credit union, may apply to the Minister for letters patent continuing the body corporate as an insurance holding company under this Part.2001, c. 9, s. 465
2121. Section 857 of the Act is replaced by the following:Application to amalgamate
857. On the joint application of two or more bodies corporate incorporated by or under an Act of Parliament, including a company or an insurance holding company but not including a mutual company or a federal credit union, the Minister may issue letters patent amalgamating and continuing the applicants as one insurance holding company.R.S., c. 18 (3rd Supp.), Part I
Office of the Superintendent of Financial Institutions Act2122. Section 19 of the Office of the Superintendent of Financial Institutions Act is renumbered as subsection 19(1) and is amended by adding the following:Prohibitions — federal credit union
(2) No member of the committee referred to in section 18, person appointed under subsection 5(5) or Deputy Superintendent shall(a) directly or indirectly hold any interest or right in membership shares of a federal credit union, within the meaning of section 2 of the Bank Act, in excess of the minimum number of membership shares of the federal credit union that is required for membership; or(b) exercise any right he or she has as a member of such a federal credit union, except any right that he or she has as a customer of the federal credit union.1991, c. 45
Trust and Loan Companies Act2123. Section 2 of the Trust and Loan Companies Act is amended by adding the following in alphabetical order:“federal credit union”
« coopérative de crédit fédérale »
“federal credit union” has the same meaning as in section 2 of the Bank Act;1994, c. 24, par. 34(1)(q)(F)
2124. Subsection 31(1) of the Act is replaced by the following:Federal corporations
31. (1) A body corporate incorporated under the Canada Business Corporations Act or any other Act of Parliament, other than a federal credit union, may apply to the Minister for letters patent continuing the body corporate as a company under this Act.2125. Paragraphs 228(b) and (c) of the Act are replaced by the following:(b) one or more companies and one or more bodies corporate that are incorporated by or under an Act of Parliament, other than a federal credit union, or(c) two or more bodies corporate incorporated by or under an Act of Parliament, other than a federal credit union,R.S., c. W-11
Winding-up and Restructuring Act2126. Subsection 2(1) of the Winding-up and Restructuring Act is amended by adding the following in alphabetical order:“federal credit union”
« coopérative de crédit fédérale »
“federal credit union” has the same meaning as in section 2 of the Bank Act;2007, c. 6, s. 444
2127. The portion of paragraph 3(i) of the Act before subparagraph (i) is replaced by the following:(i) if, in the case of a company that is a federal member institution, within the meaning assigned to that expression by the Canada Deposit Insurance Corporation Act, the shares and subordinated debt of which — and, if the federal member institution is a federal credit union, the membership shares of which — have been vested in the Canada Deposit Insurance Corporation by order of the Governor in Council under paragraph 39.13(1)(a) of the Canada Deposit Insurance Corporation Act, a transaction or series of transactions referred to in subsection 39.2(1) of that Act is not, in the opinion of the Corporation, substantially completed on or before the date that is not later than2128. Paragraph 6(1)(b) of the Act is replaced by the following:(b) is in liquidation or in the process of being wound up and, on petition by any of its shareholders or creditors, assignees or liquidators — or , if it is a federal credit union, by any of its members, shareholders, creditors, assignees or liquidators — asks to be brought under this Act; or2129. Paragraph 10(b) of the Act is replaced by the following:(b) if the company at a special meeting of shareholders — or, if the company is a federal credit union, at a special meeting of members or shareholders — called for the purpose has passed a resolution requiring the company to be wound up;2130. Paragraph 11(a) of the Act is replaced by the following:(a) in the cases mentioned in paragraphs 10(a) and (b), be made by the company or by a shareholder of the company, or, if the company is a federal credit union, by a member or shareholder of the company;2131. Section 16 of the Act is replaced by the following:Power of the court
16. On receiving the report of the accountant or person ordered to inquire into the affairs of the company under section 14, and after hearing such shareholders or creditors of the company, or, if the company is a federal credit union, such of its members, shareholders or creditors, as desire to be heard in respect of the report, the court may either refuse the application or make the winding-up order.2132. Section 20 of the Act is replaced by the following:Transfer of shares void
20. All transfers of shares of a company referred to in section 19 — or, if the company referred to in that section is a federal credit union, all transfers of membership shares or shares — except transfers made to or with the sanction of the liquidator, under the authority of the court, and every alteration in the status of the members of the company, after the commencement of the winding-up, are void.1996, c. 6, s. 157
2133. (1) Subsection 102.1(1) of the Act is replaced by the following:Inquiry into dividends and redemptions of shares
102.1 (1) If a company that is being wound up under this Act has, within 12 months preceding the commencement of the winding-up, paid a dividend in respect of any share of the company, other than a stock dividend, — or, in the case of a federal credit union, paid a dividend in respect of a share or membership share, other than a share or membership share dividend — or redeemed or purchased for cancellation any of the shares of the capital stock of the company — or any of the shares or the membership shares of the company, if it is a federal credit union — the court may, on the application of the liquidator, inquire into whether the dividend was paid or the shares or membership shares redeemed or purchased for cancellation at a time when the company was insolvent, or whether the payment of the dividend or the redemption or purchase for cancellation of its shares or membership shares rendered the company insolvent.1996, c. 6, s. 157
(2) Subsections 102.1(4) to (7) of the Act is replaced by the following:Judgment against shareholders
(4) If a transaction referred to in subsection (1) has occurred and the court makes a finding referred to in paragraph (2)(a), the court may give judgment to the liquidator against a shareholder, or a member of a federal credit union, who is related to one or more directors or to the company or who is a director not liable by reason of paragraph (2)(b) or subsection (5), in the amount of the dividend or redemption or purchase price referred to in subsection (1) and the interest on it, as was received by the shareholder or member and not repaid to the company.Directors exonerated by law
(5) A judgment under subsection (2) may not be entered against or be binding on a director who had, in accordance with any applicable law governing the operation of the company, protested against the payment of the dividend or the redemption or purchase for cancellation of the shares of the capital stock of the company or of the shares or membership shares of the federal credit union and had exonerated himself or herself under that law from any liability for it.Directors’ right to recover
(6) Nothing in this section is to be construed to affect any right, under any applicable law governing the operation of the company, of the directors to recover from a shareholder, or from a member of a federal credit union, the whole or any part of any dividend, or any redemption or purchase price, made or paid to the shareholder or member when the company was insolvent or that rendered the company insolvent.Onus
(7) For the purposes of an inquiry under this section, the onus of proving(a) that the company was not insolvent lies on the directors and the shareholders of the company or, if the company is a federal credit union, on the directors, members and shareholders of the company; and(b) that there were reasonable grounds to believe any of the following lies on the directors:(i) that the company was not insolvent when a dividend was paid or shares, or membership shares of a federal credit union, were redeemed or purchased for cancellation, or(ii) that the payment of a dividend or a redemption of shares, or membership shares of a federal credit union, did not render the company insolvent.Meaning of “dividend”
(8) In this section, “dividend” includes a patronage allocation within the meaning of section 2 of the Bank Act.2134. Subsection 133(1) of the Act is replaced by the following:Solicitors and counsel representing classes of creditors
133. (1) A court, if satisfied that, with respect to the whole or any portion of the proceedings before it, the interests of creditors, claimants or shareholders — or, in the case of a federal credit union, members, creditors, claimants or shareholders — can be classified, may, after notice by advertisement or otherwise, nominate and appoint a solicitor and counsel to represent each or any class for the purpose of the proceedings, and all the persons composing any such class are bound by the acts of the solicitor and counsel so appointed.Coordinating Amendments2005, c. 54
2135. (1) In this section, “other Act” means An Act to amend certain Acts in relation to financial institutions, chapter 54 of the Statutes of Canada, 2005.(2) If section 69 of the other Act comes into force before subsection 2018(3) of this Act, then that subsection 2018(3) is repealed.(3) If section 69 of the other Act comes into force on the same day as subsection 2018(3) of this Act, then that subsection 2018(3) is deemed to have come into force before that section 69.(4) On the first day on which both section 71 of the other Act and section 2020 of this Act are in force, subsection 311(1) of the Bank Act is replaced by the following:Distribution of annual statement
311. (1) A bank must, not later than 21 days before the date of each annual meeting or before the signing of a resolution under paragraph 152(1)(b) in lieu of the annual meeting, send to each shareholder or, in the case of a federal credit union, to each member and shareholder, if any, a copy of the documents referred to in subsections 308(1) and (3), unless that time period is waived by the shareholder or member, as the case may be.Coming into ForceOrder in council
2136. The provisions of this Part come into force on a day or days to be fixed by order of the Governor in Council.PART 18ATOMIC ENERGY OF CANADA LIMITEDReorganization and DivestitureDefinitions
2137. (1) The following definitions apply in this Part.“AECL”
« EACL »
“AECL” means Atomic Energy of Canada Limited.“assets”
« actifs »
“assets” includes(a) in relation to an entity, the securities of another entity held by, on behalf of or in trust for the entity; and(b) intangible property.“Minister”
« ministre »
“Minister” means the Minister of Natural Resources.“security”
« titre »
“security” means(a) in relation to a corporation, a share of any class or series of shares or a debt obligation of the corporation, and includes any conversion or exchange privilege, option or other right to acquire a share or debt obligation of the corporation; and(b) in relation to any other entity, any ownership interest in or debt obligation of the entity and includes any conversion or exchange privilege, option or other right to acquire an ownership interest or debt obligation of the entity.Interpretation
(2) In this Part “corporation”, “share” and “wholly-owned subsidiary” have the same meaning as in subsection 83(1) of the Financial Administration Act.Interpretation
(3) Unless a contrary intention appears, words and expressions used in this Part have the same meaning as in the Canada Business Corporations Act.Inconsistency
(4) In the event of any inconsistency between this Part and the Canada Business Corporations Act or anything issued, made or established under that Act, this Part prevails to the extent of the inconsistency.Operation of Competition Act
(5) Nothing in, or done under the authority of, this Part affects the operation of the Competition Act in respect of the acquisition of any interest in an entity.Purpose
2138. The purpose of this Part is to authorize a number of measures for the reorganization and divestiture of all or any part of AECL’s business.Authority to sell shares, etc.
2139. (1) The Minister may, with the approval of the Governor in Council and on any terms that the Governor in Council considers appropriate,(a) despite section 11 of the Nuclear Energy Act, sell or otherwise dispose of some or all of the securities of AECL;(b) procure an addition to, or other material change in, the objects or purposes for which AECL is incorporated or the restrictions on the businesses or activities that it may carry on, as set out in its articles;(c) procure the amalgamation of AECL; or(d) procure the dissolution of AECL.Additional powers
(2) The Minister may do anything or cause anything to be done that is necessary for, or incidental to, a measure approved under subsection (1).Authority with respect to entities
2140. (1) The Minister may, with the approval of the Governor in Council and on any terms that the Governor in Council considers appropriate,(a) procure the incorporation of a corporation, securities of which, on incorporation, would be held by, on behalf of or in trust for, Her Majesty in right of Canada and sell or otherwise dispose of some or all of the securities of the corporation;(b) procure the formation of any other entity, securities of which, on formation, would be held by, on behalf of or in trust for, Her Majesty in right of Canada and sell or otherwise dispose of some or all of the securities of the entity;(c) acquire securities of a corporation that, on acquisition, would be held by, on behalf of or in trust for, Her Majesty in right of Canada and sell or otherwise dispose of some or all of the securities of the corporation; and(d) acquire securities of any other entity that, on acquisition, would be held by, on behalf of or in trust for, Her Majesty in right of Canada and sell or otherwise dispose of some or all of the securities of the entity.Additional powers
(2) The Minister may do anything or cause anything to be done that is necessary for, or incidental to, a measure approved under subsection (1).Part X of the Financial Administration Act
(3) The Governor in Council may, by order, declare that any of the provisions of Part X of the Financial Administration Act do not apply to a corporation referred to in subsection (1)(a).Authority
2141. (1) AECL, a corporation referred to in paragraph 2140(1)(a), any other entity referred to in paragraph 2140(1)(b) or any one of their wholly-owned subsidiaries or wholly-owned entities may, with the approval of the Governor in Council and on any terms that the Governor in Council considers appropriate,(a) sell or otherwise dispose of some or all of its assets;(b) sell or otherwise dispose of some or all of its liabilities;(c) issue securities and sell or otherwise dispose of some or all of those securities;(d) reorganize its capital structure;(e) acquire assets of a corporation or any other entity;(f) procure an addition to, or other material change in, the objects or purposes for which it is incorporated or formed or the restrictions on the businesses or activities that it may carry on, as set out in its articles or constituting documents;(g) procure the incorporation of a corporation, securities of which, on incorporation, would be held by, on behalf of or in trust for, the entity that procures the incorporation;(h) procure the formation of any other entity, securities of which, on formation, would be held by, on behalf of or in trust for, the entity that procures the formation;(i) acquire securities of a corporation or any other entity that, on acquisition, would be held by, on behalf of or in trust for, the entity that acquires the securities;(j) sell or otherwise dispose of some or all of the securities of a corporation or any other entity that are held by, on behalf of or in trust for, the entity that sells or otherwise disposes of the securities;(k) procure its amalgamation or the amalgamation of any of its wholly-owned subsidiaries;(l) procure its dissolution or the dissolution of any of its wholly-owned subsidiaries; or(m) do anything that is necessary for, or incidental to, a measure approved under paragraphs (a) to (l).Additional powers
(2) The Governor in Council may, on the recommendation of the Minister and on any terms that the Governor in Council considers appropriate, direct AECL, a corporation referred to in paragraph 2140(1)(a) or any other entity referred to in paragraph 2140(1)(b) to take, or cause any of its wholly-owned subsidiaries or wholly-owned entities to take, a measure referred to in subsection (1).Limitation
(3) The Governor in Council may not issue a directive to AECL, a corporation referred to in paragraph 2140(1)(a) or any other entity referred to in paragraph 2140(1)(b)(a) after any of its securities are sold or otherwise disposed of; or(b) with respect to any of its wholly-owned subsidiaries or wholly-owned entities, after the wholly-owned subsidiaries or wholly-owned entities’ securities are sold or otherwise disposed of.Compliance with directive
(4) The directors of AECL or of the corporation, or persons acting in a similar capacity with respect to the entity, must comply with a directive issued by the Governor in Council. That compliance is in the best interests of AECL, the corporation or the entity, as the case may be, to whom the directive is issued.Notification of implementation
(5) As soon as is feasible after implementing a directive and completing any actions that are required to be taken in connection with that implementation, AECL, the corporation or the entity must notify the Minister that it has done so.Non-application of Statutory Instruments Act
2142. The Statutory Instruments Act does not apply to a directive.Tabling in Parliament
2143. (1) The Minister is to cause a copy of a directive to be laid before each House of Parliament on any of the first 15 days on which that House is sitting after the day on which the directive is issued.Exception — detrimental information
(2) However, if the Minister is of the opinion that publishing information contained in the directive would be detrimental to Canada’s interests or the commercial interests of AECL or the corporation or other entity to whom the directive is issued, as the case may be, the Minister is to cause a copy of the directive to be laid before each House of Parliament on any of the first 15 days on which that House is sitting after the day on which he or she is notified that the directive has been implemented.Consultation
(3) The Minister must consult the board of directors of AECL or the corporation, or the person or group of persons acting in a similar capacity for the entity, before forming an opinion whether publishing information contained in the directive would be detrimental.Application of proceeds of disposition
2144. AECL or a corporation or other entity referred to in subsection 2141(1) must pay the proceeds from the sale or other disposition of any assets, securities or liabilities under that subsection to the Receiver General.Financial Administration Act
2145. Sections 89, 90 and 91 and subsection 99(2) of the Financial Administration Act do not apply to any measure referred to in sections 2139 to 2141.Appropriation
2146. On the requisition of the Minister and with the concurrence of the Minister of Finance, there may be paid out of the Consolidated Revenue Fund any amount that is required to carry out a measure referred to in sections 2139 to 2141.R.S., c. A-16; 1997, c. 9, s. 89
Nuclear Energy Act2147. Subsection 11(2) of the Nuclear Energy Act is replaced by the following:Agent of Her Majesty
(2) A company that is a Crown corporation within the meaning of subsection 83(1) of the Financial Administration Act is for all its purposes an agent of Her Majesty in right of Canada.Coming into ForceOrder in council
2148. The provisions of this Part come into force on a day or days to be fixed by order of the Governor in Council.PART 19PARTICIPANT FUNDING PROGRAMSR.S., c. N-7
National Energy Board Act2149. The National Energy Board Act is amended by adding the following after section 16.2:Participant funding program
16.3 For the purposes of this Act, the Board may establish a participant funding program to facilitate the participation of the public in hearings that are held under section 24.1997, c. 9
Nuclear Safety and Control Act2150. (1) Subsection 21(1) of the Nuclear Safety and Control Act is amended by adding the following after paragraph (b):(b.1) establish and maintain a participant funding program to facilitate the participation of the public in proceedings under this Act;(2) Paragraph 21(1)(g) of the Act is replaced by the following:(g) charge any fees that may be prescribed for any information, product or service that it provides under this Act or for the participant funding program that it establishes and maintains under this Act;2151. (1) Paragraph 44(1)(i) of the Act is replaced by the following:(i) prescribing the fees that may be charged for the provision, by the Commission, of information, products and services or for the participant funding program that it establishes and maintains;(2) Subsection 44(2) of the Act is replaced by the following:Amount not to exceed cost
(2) The fees referred to in paragraph (1)(i) may not exceed a reasonable estimate of the cost of providing the information, product or service or of the costs of the participant funding program.PART 20ENVIRONMENTAL ASSESSMENT1992, c. 37
Canadian Environmental Assessment ActAmendments to the Act2003, c. 9, s. 1(1)
2152. The definitions “comprehensive study” and “comprehensive study list” in subsection 2(1) of the Canadian Environmental Assessment Act are replaced by the following:“comprehensive study”
« étude approfondie »
“comprehensive study” means an environmental assessment that is conducted under section 21, and that includes a consideration of the factors required to be considered under subsections 16(1) and (2);“comprehensive study list”
« liste d’étude approfondie »
“comprehensive study list” means a list of all projects or classes of projects that have been prescribed by regulations made under paragraph 58(1)(i); 2153. The Act is amended by adding the following after section 7:Definitions
7.1 (1) The following definitions apply in this section and in the schedule.“building”
« bâtiment »
“building” means a roofed physical work.“environmentally sensitive area”
« région écosensible »
“environmentally sensitive area” means an area protected for environmental reasons in regional or local land use plans, or by a local, regional, provincial or federal government body.“expansion”
« agrandissement »
“expansion” means an increase in the exterior dimensions or the production capacity of a physical work.“historic canal”
« canal historique »
“historic canal” has the same meaning as in section 2 of the Historic Canals Regulations and includes any federal lands appertaining or incident to a historic canal.“intelligent transportation system”
« système de transport intelligent »
“intelligent transportation system” means a system that uses technologies to improve the efficiency, safety and reliability of a transportation network.“modification”
« modification »
“modification” means an alteration to a physical work that does not alter the purpose or function of the work. It does not include an expansion or a relocation.“national historic site”
« lieu historique national »
“national historic site” means a place that is marked or otherwise commemorated under paragraph 3(a) of the Historic Sites and Monuments Act and is under the administration of the Parks Canada Agency.“national park”
« parc national »
“national park” means a park named and described in Schedule 1 to the Canada National Parks Act, or a park established under a federal-provincial agreement that is under the responsibility of the Minister.“park reserve”
« réserve »
“park reserve” means a national park reserve of Canada named and described in Schedule 2 to the Canada National Parks Act or a reserve established under a federal-provincial agreement that is under the responsibility of the Minister. “water body”
« plan d’eau »
“water body” includes a lake, a canal, a reservoir, an ocean, a river and its tributaries and a wetland, up to the annual high-water mark, but does not include a sewage or waste treatment lagoon, a mine tailings pond, an artificial irrigation pond, a dugout or a ditch that does not contain fish habitat as defined in subsection 34(1) of the Fisheries Act.Projects set out in schedule
(2) An environmental assessment is not required under section 5 or sections 8 to 10.1 for the projects and classes of projects that are set out in the schedule and that are to be carried out in places other than a national park, park reserve, national historic site or historic canal and that are funded under any of the following plans, funds or initiatives:(a) the plan referred to in Building Canada: Modern Infrastructure for a Strong Canada published under ISBN 978-0-662-05130-5;(b) the Canada Strategic Infrastructure Fund Act;(c) the funds referred to in sections 300 and 303 of the Budget Implementation Act, 2009 or the initiatives referred to in sections 309 to 315 of that Act;(d) the Recreational Infrastructure Canada, Helping Municipalities Build Stronger Communities or Investments in First Nations Infrastructure initiatives announced in Chapter 3 of Canada’s Economic Action Plan (Budget 2009) tabled in the House of Commons on January 27, 2009 and published under ISBN 978-0-660-19853-8;(e) the Border Infrastructure Fund referred to in the Infrastructure Canada Departmental Performance Report for the 2007–2008 period tabled in the House of Commons on February 5, 2009 and published under ISBN 978-0-660-63741-9;(f) the initiative administered by the Canada Mortgage and Housing Corporation to provide funding for the renovation and energy retrofits of off-reserve federally funded and administered social housing units that are subject to an operating agreement under a National Housing Act social housing program; or(g) the Municipal Rural Infrastructure Fund announced in Budget 2003 and administered by Infrastructure Canada to provide funding for smaller-scale municipal infrastructure projects that support sustainable development, improved quality of life and economic opportunities and increased connectivity for smaller and rural communities.Non-application
(3) The Minister may decide that subsection (2) does not apply in respect of a project that is referred to in that subsection if the Minister is of the opinion that it may cause significant adverse environmental effects.Notice
(4) If the Minister decides that subsection (2) does not apply in respect of a project, the Minister shall, without delay, provide notice of the decision to the proponent of the project and any federal authority that is likely to exercise a power or perform a duty or function referred to in section 5 in respect of the project.2154. The Act is amended by adding the following after section 11:Exercise and performance by Agency of certain responsible authority’s powers, duties and functions
11.01 (1) Despite any other provision of this Act, if the Agency considers that a project for which it has received information is described in the comprehensive study list and that an environmental assessment of the project might be required and, if the Canadian Nuclear Safety Commission established under section 8 of the Nuclear Safety and Control Act or the National Energy Board established under section 3 of the National Energy Board Act is not one of the responsible authorities in relation to the project, the Agency shall commence a comprehensive study of the project and exercise the powers and perform the duties and functions of the responsible authority in relation to the project under this Act until the Minister is provided with the comprehensive study report as required by section 21.3.Notice
(2) When the Agency commences a comprehensive study of a project, it shall, without delay, send a notice to any responsible authority in relation to that project.Species at Risk Act
(3) When, in relation to a project, the Agency exercises the powers and performs the duties and functions of the responsible authority under subsection (1), it is also required to exercise the powers and perform the duties and functions of the responsible authority under subsection 79(1) of the Species at Risk Act and, with respect to identifying the adverse effects of the project on a listed wildlife species and its critical habitat, is required to exercise the powers and perform the duties and functions of the responsible authority under subsection 79(2) of that Act.Information about project
(4) Any federal authority that receives information from a proponent in relation to a project for which, in the federal authority’s opinion, a comprehensive study might be required, shall forward, without delay, that information to the Agency.2155. The Act is amended by adding the following after section 15:Minister’s power to establish scope of project
15.1 (1) Despite section 15, the Minister may, if the conditions that the Minister establishes are met, determine that the scope of the project in relation to which an environmental assessment is to be conducted is limited to one or more components of that project.Availability
(2) The conditions referred to in subsection (1) must be made available to the public.Delegation
(3) The Minister may, in writing and subject to any conditions that the Minister may specify, delegate to a responsible authority in relation to a project the power conferred on the Minister by subsection (1) in respect of that project.Project or class of projects
(4) The delegation may be in respect of a project or a class of projects.2003, c. 9, s. 12
2156. Sections 21 to 21.2 of the Act are replaced by the following:Comprehensive study
21. If a project is described in the comprehensive study list, the responsible authority shall ensure that(a) a comprehensive study of the project is conducted; and(b) a comprehensive study report is prepared.Comments from public
21.1 (1) Within 10 days after the inclusion on the Internet site of a notice of commencement of the comprehensive study, the responsible authority shall give a notice, in any manner that it considers appropriate, providing the public with an opportunity to comment on the project and the conduct of the comprehensive study.Content of notice
(2) The notice must include the deadline and address for filing comments.Public participation
21.2 The responsible authority shall ensure that the public is provided with an opportunity, in addition to the ones provided under subsection 21.1(1) and section 22, to participate in the comprehensive study, subject to a determination that is made by the federal environmental assessment coordinator under paragraph 12.3(c) regarding the timing of the participation.Report
21.3 The responsible authority shall ensure that the Minister and the Agency are provided with the comprehensive study report.2003, c. 9, s. 13
2157. (1) Paragraph 23(3)(a) of the Act is replaced by the following:(a) notice of the commencement of the comprehensive study;2003, c. 9, s. 13
(2) Paragraph 23(3)(c) of the Act is replaced by the following:(c) a description of the factors to be taken into consideration in the environmental assessment and of the scope of those factors or an indication of how such a description may be obtained; and2158. Section 26 of the Act is renumbered as subsection 26(1) and is amended by adding the following:Termination of comprehensive study by Agency
(2) When it conducts a comprehensive study of a project, the Agency may, at any time, terminate the comprehensive study if all federal authorities decide not to exercise any power or perform any duty or function referred to in section 5 in relation to that project.2003, c. 9, s. 25
2159. (1) Paragraph 55.1(2)(c) of the Act is replaced by the following:(c) a description of the scope of the project in relation to which an environmental assessment is to be conducted, as determined under section 15 or 15.1;2003, c. 9, s. 25
(2) Paragraphs 55.1(2)(i) and (j) of the Act are replaced by the following:(j) if the responsible authority, in accordance with subsection 18(3), gives the public an opportunity to participate in the screening of a project or when a comprehensive study is conducted, a description of the factors to be taken into consideration in the environmental assessment and of the scope of those factors or an indication of how such a description may be obtained;2003, c. 9, s. 25
2160. Subsection 55.2(1) of the Act is replaced by the following:Duty to contribute records — Agency
55.2 (1) The Agency shall ensure that the records referred to in paragraphs 55.1(2)(b), (e) and (l) are included in the Internet site.2161. The Act is amended by adding, after section 82, the schedule set out in Schedule 3 to this Act.Transitional ProvisionsNon-application of amended provisions to certain comprehensive studies
2162. Any comprehensive study of a project commenced under the Canadian Environmental Assessment Act before the day on which this section comes into force must be continued and completed as if this Act had not come into force if, before that day, the Minister referred the project to the responsible authority to continue the comprehensive study.Period calculation
2163. With respect to a comprehensive study of a project commenced under the Canadian Environmental Assessment Act before the day on which this section comes into force and in relation to which section 2162 does not apply, the period referred to in section 21.1 of that Act, as enacted by section 2156, is deemed to commence on that day.SOR/2007-108
Exclusion List Regulations, 20072164. The definitions “Building Canada Plan”, “environmentally sensitive area” and “intelligent transportation system” in subsection 1(1) of the Exclusion List Regulations, 2007 are repealed.2165. Section 5 of the Regulations is repealed.2166. Schedule 4 to the Regulations is repealed.SOR/2009-88
Regulations Amending the Exclusion List Regulations, 20072167. Section 2 of the Regulations Amending the Exclusion List Regulations, 2007 is repealed.2168. Section 4 of the Regulations is repealed.2169. Section 6 of the Regulations is repealed.2170. Subsection 7(2) of the Regulations is repealed.SOR/2009-89
Infrastructure Projects Environmental Assessment Adaptation Regulations2171. The Infrastructure Projects Environmental Assessment Adaptation Regulations are repealed.PART 21R.S., c. L-2
CANADA LABOUR CODEAmendments to the Act2000, c. 20, s. 2(5)
2172. The definition “appeals officer” in subsection 122(1) of the Canada Labour Code is replaced by the following:“appeals officer”
« agent d’appel »
“appeals officer” means a person who is appointed as an appeals officer under section 145.1;2000, c. 20, s. 10
2173. Subsection 129(7) of the Act is replaced by the following:Appeal
(7) If a health and safety officer decides that the danger does not exist, the employee is not entitled under section 128 or this section to continue to refuse to use or operate the machine or thing, work in that place or perform that activity, but the employee, or a person designated by the employee for the purpose, may appeal the decision by filing a notice of appeal with the Minister within 10 days after the day on which the employee receives notice of the decision.2000, c. 20, s. 14
2174. Subsection 145.1(1) of the Act is replaced by the following:Appointment
145.1 (1) On receipt of a notice of appeal, the Minister shall appoint as an appeals officer to inquire into and make a decision on the appeal any person who is qualified to perform the duties of such an officer.2000, c. 20, s. 14
2175. Subsection 146(1) of the Act is replaced by the following:Appeal of direction
146. (1) An employer, employee or trade union that feels aggrieved by a direction issued by a health and safety officer under this Part may appeal the direction by filing a notice of appeal with the Minister within 30 days after the day on which the direction is issued or confirmed in writing.2000, c. 20, s. 14
2176. (1) The portion of subsection 146.1(1) of the Act before paragraph (a) is replaced by the following:Inquiry
146.1 (1) If an appeal is brought under subsection 129(7) or section 146, the appeals officer shall, in a summary way and without delay, inquire into the circumstances of the decision or direction, as the case may be, and may2000, c. 20, s. 14
(2) Subsection 146.1(2) of the Act is replaced by the following:Decision and reasons
(2) The appeals officer shall provide a written decision, with reasons, and a copy of any direction to the employer, employee or trade union concerned within 90 days after completing their inquiry under subsection (1). The employer shall, without delay, give a copy of it to the work place committee or health and safety representative.2000, c. 20, s. 14
2177. (1) The portion of section 146.2 of the Act before paragraph (a) is replaced by the following:Powers
146.2 (1) For the purposes of a proceeding under subsection 146.1(1), an appeals officer may, subject to any regulations made under subsection (2),(2) Section 146.2 of the Act is amended by adding the following after subsection (1):Regulations
(2) The Governor in Council may make regulations, for the purpose of proceedings under subsection 146.1(1), respecting(a) the rules of practice and procedure to be followed, and the duration of the proceedings;(b) the setting of limits on the exercise of the powers of appeals officers under subsection (1); and(c) any matter related to the efficient and effective operation of the proceedings.Transitional ProvisionDeemed appointment
2178. Any appeals officer, as defined in subsection 122(1) of the Canada Labour Code, who is seized of an appeal under that Act immediately before the day on which section 2174 comes into force is deemed, on that day, to have been appointed as an appeals officer under subsection 145.1(1) of that Act, as enacted by section 2174, solely for the purpose of performing their duties under section 146.1 of that Act in respect of the appeal.Coming into ForceOrder in council
2179. Sections 2172 to 2177 come into force on a day or days to be fixed by order of the Governor in Council.PART 22PAYMENTS TO CERTAIN ENTITIESCanadian Youth Business FoundationMaximum payment of $10,000,000
2180. There may be paid out of the Consolidated Revenue Fund, on the requisition of the Minister of Industry, a sum not exceeding ten million dollars to the Canadian Youth Business Foundation for its useGenome CanadaMaximum payment of $75,000,000
2181. There may be paid out of the Consolidated Revenue Fund, on the requisition of the Minister of Industry, a sum not exceeding seventy-five million dollars to Genome Canada for its use.Pathways to Education CanadaMaximum payment of $20,000,000
2182. There may be paid out of the Consolidated Revenue Fund, on the requisition of the Minister of Human Resources and Skills Development, a sum not exceeding twenty million dollars to Pathways to Education Canada for its use.Rick Hansen FoundationMaximum payment of $13,500,000
2183. There may be paid out of the Consolidated Revenue Fund, on the requisition of the Minister of Western Economic Diversification, a sum not exceeding thirteen million, five hundred thousand dollars to the Rick Hansen Foundation for its use.PART 231993, c. 38
TELECOMMUNICATIONS ACT2184. (1) Subsection 16(1) of the Telecommunications Act is replaced by the following:Eligibility
16. (1) A Canadian carrier is eligible to operate as a telecommunications common carrier if(a) it is a Canadian-owned and controlled corporation incorporated or continued under the laws of Canada or a province; or(b) it owns or operates only a transmission facility that is referred to in subsection (5).1998, c. 8, s. 2
(2) Subsection 16(5) of the Act is replaced by the following:Exemption
(5) Paragraph (1)(a) and subsections (2) and (4) do not apply in respect of the ownership or operation of(a) international submarine cables;(b) earth stations that provide telecommunications services by means of satellites; or(c) satellites.PART 24EMPLOYMENT INSURANCE FINANCING1996, c. 23
Employment Insurance ActAmendments to the Act2185. The Employment Insurance Act is amended by adding the following before the heading before section 71:Employment Insurance Operating AccountEmployment Insurance Operating Account established
70.2 There is established in the accounts of Canada an account to be known as the Employment Insurance Operating Account.2186. Section 71 of the Act and the heading before it are repealed.2187. Section 76 of the Act is repealed.2188. Section 80 of the Act is repealed.2005, c. 30, s. 131
2189. The portion of paragraph 153.2(2)(a) of the Act before subparagraph (i) is replaced by the following:(a) the making of any financial adjustments and for the crediting or charging of the amount of any of those adjustments to the Employment Insurance Operating Account, including2190. Section 158 of the Act is repealed.2191. Subsection 159(5) of the Act is repealed.2192. Section 162 of the Act is repealed.2193. Section 166 of the Act and the heading before it are repealed.Terminology
2194. The Act is amended by replacing “Employment Insurance Account” with “Employment Insurance Operating Account” in the following provisions:(a) subsection 42(2);(b) the portion of section 73 before paragraph (a);(c) section 73.1;(d) section 74;(e) the portion of section 75 before paragraph (a);(f) the portion of subsection 77(1) before paragraph (a); and(g) section 78.Transitional ProvisionsAccount closed
2195. The account in the accounts of Canada known as the Employment Insurance Account is deemed to have been closed at the beginning of January 1, 2009 and removed from the accounts of Canada at that time.Section 76
2196. For greater certainty, any amount purporting to have been credited to the Employment Insurance Account on or after January 1, 2009 and charged to the Consolidated Revenue Fund under section 76 of the Employment Insurance Act is deemed to have never been credited to that Account and charged to that Fund.Amounts credited and charged
2197. For greater certainty, all amounts credited or charged to the Employment Insurance Account on or after January 1, 2009 are deemed to have been credited or charged, as the case may be, to the Employment Insurance Operating Account established by section 70.2 of the Employment Insurance Act, as enacted by section 2185.Appropriation Acts
2198. Every authority in any appropriation Act to make recoverable expenditures on behalf of the Employment Insurance Account in respect of the fiscal year 2010–2011 is deemed to be an authority to make recoverable expenditures on behalf of the Employment Insurance Operating Account established by section 70.2 of the Employment Insurance Act, as enacted by section 2185.Employment Insurance Operating Account — audit for fiscal year 2008–2009
2199. The Auditor General of Canada shall audit the Employment Insurance Operating Account, established by section 70.2 of the Employment Insurance Act, as enacted by section 2185, in respect of the fiscal year 2008–2009, and a report of that audit shall be made to the Minister of Human Resources and Skills Development.Employment Insurance Account — re-audit
2200. Despite sections 2186 and 2195, and as a consequence of the establishment of the Employment Insurance Operating Account by section 70.2 of the Employment Insurance Act, as enacted by section 2185, the Auditor General of Canada may re-audit the Employment Insurance Account in respect of any fiscal year if he or she considers it necessary to do so, and a report of that audit is to be made to the Minister of Human Resources and Skills Development.Consequential Amendments2005, c. 34
Department of Human Resources and Skills Development Act2201. Section 29 of the Department of Human Resources and Skills Development Act is replaced by the following:Audit by Auditor General
29. The Auditor General of Canada shall annually audit the accounts and financial transactions of the Commission for the previous fiscal year. The Auditor General shall also audit the Employment Insurance Operating Account established by section 70.2 of the Employment Insurance Act, and a report of that audit shall be made to the Minister.SOR/96-332
Employment Insurance Regulations2202. Section 76.08 of the Employment Insurance Regulations is replaced by the following:76.08 The reimbursement amount paid by the Province of Quebec in accordance with section 4.5 of the Entente finale Canada-Québec sur le régime québécois d’assurance parentale, signed on March 1, 2005, shall be paid to the Receiver General and shall be considered as if it were an amount required to be paid into the Consolidated Revenue Fund under section 72 of the Act and shall be paid into that Fund.Terminology
2203. The Regulations are amended by replacing “Employment Insurance Account” with “Employment Insurance Operating Account” in the following provisions:(a) paragraph 76.27(1)(b); and(b) subsection 76.27(2).2008, c. 28
Budget Implementation Act, 20082204. (1) Section 127 of the Budget Implementation Act, 2008 is amended by replacing the subsections 66(1) to (3) that it enacts with the following:Premium rate setting
66. (1) Subject to subsection (7) and section 66.3, the Board shall set the premium rate for each year in order to generate just enough premium revenue during that year to ensure that at the end of that year(a) the total of the amounts credited to the Employment Insurance Operating Account after December 31, 2008 is equal to the total of the amounts charged to that Account after that date; and(b) the forecast fair market value of the Board’s reserve is equal to the amount determined under subsection (5).Factors
(2) Subject to any regulations made under subsections 66.1(2) and 66.2(2), the Board shall set the premium rate based on(a) the information provided under sections 66.1 and 66.2;(b) the investment income earned by the Board;(c) the Board’s obligation to manage a reserve, the amount of which is referred to in subsection (5);(d) any regulations made under section 69;(e) any changes, announced by the Minister on or before September 30 in a year, to payments to be made under paragraph 77(1)(a), (b) or (c) during the following year; and(f) any other information that the Board considers relevant.(2) Section 127 of the Act is amended by replacing the subsection 66(5) that it enacts with the following:Indexation
(5) The amount referred to in paragraph (1)(b) is equal to the amount of the payment made under section 70.1, indexed annually, on a compound basis, beginning in the year in which that payment is made, in accordance with the regulations.(3) Section 127 of the Act is amended by replacing the subsection 66.1(1) that it enacts with the following:Information provided
66.1 (1) The Minister shall, on or before September 30 in a year, provide the Board with the following information:(a) if the Minister has made an announcement referred to in paragraph 66(2)(e), the forecast change in the amount of the payments to be made during the following year under paragraph 77(1)(a), (b) or (c), as the case may be;(b) the forecast costs to be paid under paragraphs 77(1)(d) and (f) during the following year, including any forecast change in those costs resulting from any change to the payments referred to in paragraph (a);(c) the total of the amounts charged to the Employment Insurance Operating Account as of the last day of the most recent month for which that total is known by the Minister; and(d) any prescribed information.(4) Section 127 of the Act is amended by replacing the paragraph 66.1(2)(a) that it enacts with the following:(a) prescribing information referred to in paragraph (1)(d); and(5) Section 127 of the Act is amended by replacing the paragraphs 66.2(1)(b) to (f) that it enacts with the following:(b) the amounts forecast under subparagraphs 77.1(1)(a)(i) and (ii) and the total estimated under subparagraph 77.1(1)(a)(iii);(c) the amount of any payment to be made under subsection 77.1(2) or (4) during the year; and(d) any prescribed information.(6) Section 127 of the Act is amended by replacing the paragraph 66.2(2)(a) that it enacts with the following:(a) prescribing information referred to in paragraph (1)(d); and2205. Section 130 of the Act is amended by replacing the section 77.1 that it enacts with the following:Forecasts and estimates
77.1 (1) On or before September 30 in a year,(a) the Minister of Finance shall(i) forecast the amount to be credited to the Employment Insurance Operating Account under sections 73 to 75 during the year,(ii) forecast the amount to be charged, during the year, to that Account under subsection 77(1) based on, among other things, information provided by the Minister, and(iii) estimate the total, at December 31 of the immediately preceding year, of the amounts credited to that Account; and(b) the Minister shall estimate the total, at December 31 of the immediately preceding year, of the amounts charged to that Account.Payment to Board
(2) A payment in the amount determined under subsection (3) is to be made on or before October 31 in a year to the Board out of the Consolidated Revenue Fund, on the requisition of the Minister of Finance, and charged to the Employment Insurance Operating Account if(A + C) > (B + D)whereAis the amount forecast under subparagraph (1)(a)(i);Bis the amount forecast under subparagraph (1)(a)(ii);Cis the total estimated under subparagraph (1)(a)(iii); andDis the total estimated under paragraph (1)(b).Amount of payment to Board
(3) For the purpose of subsection (2), the amount of the payment is an amount equal to the amount calculated in accordance with the following formula:(A + C) – (B + D)where Ais the amount forecast under subparagraph (1)(a)(i);Bis the amount forecast under subparagraph (1)(a)(ii);Cis the total estimated under subparagraph (1)(a)(iii); andDis the total estimated under paragraph (1)(b).Payment by Board
(4) A payment in the amount determined under subsection (5) is to be made on or before October 31 in a year, or at any later date that the Minister of Finance may specify, by the Board to the Consolidated Revenue Fund and credited to the Employment Insurance Operating Account if(A + C) < (B + D)whereAis the amount forecast under subparagraph (1)(a)(i);Bis the amount forecast under subparagraph (1)(a)(ii);Cis the total estimated under subparagraph (1)(a)(iii); andDis the total estimated under paragraph (1)(b).Amount of payment by Board
(5) For the purpose of subsection (4), the amount of the payment is an amount equal to the lesser of the amount of the Board’s reserve referred to in subsection 66(4) and the amount calculated in accordance with the following formula:(B + D) – (A + C)where Ais the amount forecast under subparagraph (1)(a)(i);Bis the amount forecast under subparagraph (1)(a)(ii);Cis the total estimated under subparagraph (1)(a)(iii); andDis the total estimated under paragraph (1)(b).Terms and conditions
(6) Payments under this section must be made in the manner and on the terms and conditions that the Minister of Finance may establish after consulting with the Minister and the Board.2206. Section 131 of the Act is repealed.2008, c. 28, s. 121
Canada Employment Insurance Financing Board Act2207. Paragraph 14(3)(c) of the Canada Employment Insurance Financing Board Act is replaced by the following:(c) a determination and analysis of any difference between the premium rate set by the Board for the year that is two years before the current year and what that rate should have been for that year in order to meet the objective of subsection 66(1) of the Employment Insurance Act; andComing into ForceJanuary 1, 2009
2208. (1) Sections 2185 to 2187 and 2190 to 2194 are deemed to have come into force on January 1, 2009.2008, c. 28
(2) Section 2188 comes into force on the day on which section 127 of the Budget Implementation Act, 2008 comes into force.„SCHEDULE 1 (Section 1642) Most-Favoured-Nation Tariff Preferential TariffTariff ItemDescription of GoodsInitial RateFinal RateInitial RateFinal Rate 1513.19--Other 1513.19.10---For use in the manufacture of animal feedsFreeFree (A)UST: FreeMT: FreeMUST: N/ACT: FreeCIAT: N/ACRT: FreeIT: FreeNT: N/ASLT: N/APT: FreeGPT: FreeLDCT: FreeCCCT: FreeAUT: N/ANZT: N/AUST: Free (A)MT: Free (A)MUST: N/ACT: Free (A)CIAT: N/ACRT: Free (A)IT: Free (A)NT: N/ASLT: N/APT: Free (A)GPT: Free (A)LDCT: Free (A)CCCT: Free (A)AUT: N/A NZT: N/A 1513.19.90---Other11%11% (A)UST: FreeMT: FreeMUST: N/ACT: FreeCIAT: N/ACRT: FreeIT: FreeNT: N/ASLT: N/APT: FreeGPT: FreeLDCT: FreeCCCT: FreeAUT: N/ANZT: N/AUST: Free (A)MT: Free (A)MUST: N/ACT: Free (A)CIAT: N/ACRT: Free (A)IT: Free (A)NT: N/ASLT: N/APT: Free (A)GPT: Free (A)LDCT: Free (A)CCCT: Free (A)AUT: N/A NZT: N/A 5402.34.20---Multifilament single yarn, solely of polypropylene, textured, measuring 715 decitex or more but not exceeding 2?290 decitex, for use in the manufacture of woven fabricsFreeFree (A)UST: FreeMT: FreeMUST: N/ACT: FreeCIAT: FreeCRT: FreeIT: FreeNT: FreeSLT: FreePT: FreeGPT: FreeLDCT: FreeCCCT: N/AAUT: N/ANZT: N/AUST: Free (A)MT: Free (A)MUST: N/ACT: Free (A)CIAT: Free (A)CRT: Free (A)IT: Free (A)NT: Free (A)SLT: Free (A)PT: Free (A)GPT: Free (A)LDCT: Free (A)CCCT: N/AAUT: N/A NZT: N/A 5407.93.50---3-thread twill weave fabrics, of polyester filaments in the warp and viscose rayon filaments in the weft, of a weight not exceeding 100 g/m², for use in the manufacture of apparelFreeFree (A)UST: FreeMT: FreeMUST: N/ACT: FreeCIAT: FreeCRT: FreeIT: FreeNT: FreeSLT: FreePT: FreeGPT: N/ALDCT: FreeCCCT: N/AAUT: N/ANZT: N/AUST: Free (A)MT: Free (A)MUST: N/ACT: Free (A)CIAT: Free (A)CRT: Free (A)IT: Free (A)NT: Free (A)SLT: Free (A)PT: Free (A)GPT: N/ALDCT: Free (A)CCCT: N/AAUT: N/A NZT: N/A 5515.12.40---Plain woven fabric, from yarns of different colours, containing 70% or more by weight of polyester staple fibres in the weft, and 20% or more by weight of polyester filament yarns in the warp, of a weight not exceeding 140 g/m², for use in the manufacture of men’s and boys’ suit jackets, blazers or sports jacketsFreeFree (A)UST: FreeMT: FreeMUST: N/ACT: FreeCIAT: FreeCRT: FreeIT: FreeNT: FreeSLT: FreePT: FreeGPT: N/ALDCT: FreeCCCT: N/AAUT: N/ANZT: N/AUST: Free (A)MT: Free (A)MUST: N/ACT: Free (A)CIAT: Free (A)CRT: Free (A)IT: Free (A)NT: Free (A)SLT: Free (A)PT: Free (A)GPT: N/ALDCT: Free (A)CCCT: N/AAUT: N/A NZT: N/A 5516.115516.11.10--Unbleached or bleached---Solely of rayon, bleached, of a width exceeding 280 cm, having a sum of yarns per 10 cm in the warp and the weft of 1,060 or more, for use in the manufacture of bed linen, duvet covers, pillow shams, cushions and cushion covers
Free
Free (A)
UST: FreeMT: FreeMUST: N/ACT: FreeCIAT: FreeCRT: FreeIT: FreeNT: FreeSLT: FreePT: FreeGPT: N/ALDCT: FreeCCCT: N/AAUT: N/ANZT: N/A
UST: Free (A)MT: Free (A)MUST: N/ACT: Free (A)CIAT: Free (A)CRT: Free (A)IT: Free (A)NT: Free (A)SLT: Free (A)PT: Free (A)GPT: N/ALDCT: Free (A)CCCT: N/AAUT: N/A NZT: N/A 5516.11.90---Other14%Free (F)UST: FreeMT: FreeMUST: N/ACT: FreeCIAT: FreeCRT: 14%IT: FreeNT: FreeSLT: FreePT: FreeGPT: N/ALDCT: FreeCCCT: N/AAUT: N/ANZT: N/AUST: Free (A)MT: Free (A)MUST: N/ACT: Free (A)CIAT: Free (A)CRT: Free (F)IT: Free (A)NT: Free (A)SLT: Free (A)PT: Free (A)GPT: N/ALDCT: Free (A)CCCT: N/AAUT: N/A NZT: N/A
5516.12.91---Other:----Solely of rayon, of a width exceeding 280 cm, having a sum of yarns per 10 cm in the warp and the weft of 1,085 or more, for use in the manufacture of bed linen, duvet covers, pillow shams, cushions and cushion covers
Free
Free (A)
UST: FreeMT: FreeMUST: N/ACT: FreeCIAT: FreeCRT: FreeIT: FreeNT: FreeSLT: FreePT: FreeGPT: N/ALDCT: FreeCCCT: N/AAUT: N/ANZT: N/A
UST: Free (A)MT: Free (A)MUST: N/ACT: Free (A)CIAT: Free (A)CRT: Free (A)IT: Free (A)NT: Free (A)SLT: Free (A)PT: Free (A)GPT: N/ALDCT: Free (A)CCCT: N/AAUT: N/A NZT: N/A 5516.12.99----Other14%Free (F)UST: FreeMT: FreeMUST: N/ACT: FreeCIAT: FreeCRT: 14%IT: FreeNT: FreeSLT: FreePT: FreeGPT: N/ALDCT: FreeCCCT: N/AAUT: N/ANZT: N/AUST: Free (A)MT: Free (A)MUST: N/ACT: Free (A)CIAT: Free (A)CRT: Free (F)IT: Free (A)NT: Free (A)SLT: Free (A)PT: Free (A)GPT: N/ALDCT: Free (A)CCCT: N/AAUT: N/A NZT: N/A 5516.91.92----Plain weave fabric, of unbleached yarns, composed predominately of viscose rayon staple fibres, mixed mainly with horsehair, cotton and polyester staple fibres, of a weight not exceeding 225 g/m², for use in the manufacture of apparelFreeFree (A)UST: FreeMT: FreeMUST: N/ACT: FreeCIAT: FreeCRT: FreeIT: FreeNT: FreeSLT: FreePT: FreeGPT: N/ALDCT: FreeCCCT: N/AAUT: N/ANZT: N/AUST: Free (A)MT: Free (A)MUST: N/ACT: Free (A)CIAT: Free (A)CRT: Free (A)IT: Free (A)NT: Free (A)SLT: Free (A)PT: Free (A)GPT: N/ALDCT: Free (A)CCCT: N/AAUT: N/A NZT: N/A 5909.00Textile hosepiping and similar textile tubing, with or without lining, armour or accessories of other materials.



5909.00.10---Fire hose12%12% (A)UST: FreeMT: FreeMUST: N/ACT: FreeCIAT: FreeCRT: FreeIT: FreeNT: FreeSLT: FreePT: FreeGPT: 10%LDCT: FreeCCCT: N/AAUT: N/ANZT: N/AUST: Free (A)MT: Free (A)MUST: N/ACT: Free (A)CIAT: Free (A)CRT: Free (A)IT: Free (A)NT: Free (A)SLT: Free (A)PT: Free (A)GPT: 10% (A)LDCT: Free (A)CCCT: N/AAUT: N/A NZT: N/A 5909.00.90---Other12%Free (F)UST: FreeMT: FreeMUST: N/ACT: FreeCIAT: FreeCRT: FreeIT: FreeNT: FreeSLT: FreePT: FreeGPT: 10%LDCT: FreeCCCT: N/AAUT: N/ANZT: N/AUST: Free (A)MT: Free (A)MUST: N/ACT: Free (A)CIAT: Free (A)CRT: Free (A)IT: Free (A)NT: Free (A)SLT: Free (A)PT: Free (A)GPT: Free (F)LDCT: Free (A)CCCT: N/AAUT: N/A NZT: N/A 6001.226001.22.10--Of man-made fibres---Weft knit fabrics, solely of brushed polyester fibres, of a width exceeding 175 cm, not impregnated, coated, covered or laminated, of a weight exceeding 260 g/m² but not exceeding 290 g/m², for use in the manufacture of yarn
Free
Free (A)
UST: FreeMT: FreeMUST: N/ACT: FreeCIAT: FreeCRT: FreeIT: FreeNT: FreeSLT: FreePT: FreeGPT: N/ALDCT: FreeCCCT: N/AAUT: N/ANZT: N/A
UST: Free (A)MT: Free (A)MUST: N/ACT: Free (A)CIAT: Free (A)CRT: Free (A)IT: Free (A)NT: Free (A)SLT: Free (A)PT: Free (A)GPT: N/ALDCT: Free (A)CCCT: N/AAUT: N/A NZT: N/A 6001.22.90---Other14%Free (F)UST: FreeMT: FreeMUST: N/ACT: FreeCIAT: FreeCRT: FreeIT: FreeNT: FreeSLT: FreePT: FreeGPT: N/ALDCT: FreeCCCT: N/AAUT: N/ANZT: N/AUST: Free (A)MT: Free (A)MUST: N/ACT: Free (A)CIAT: Free (A)CRT: Free (A)IT: Free (A)NT: Free (A)SLT: Free (A)PT: Free (A)GPT: N/ALDCT: Free (A)CCCT: N/AAUT: N/A NZT: N/A 6001.92.40---Warp pile fabric, cut, solely of polyester, including the ground fabric, brushed, for use in the manufacture of coffin interiorsFreeFree (A)UST: FreeMT: FreeMUST: N/ACT: FreeCIAT: FreeCRT: FreeIT: FreeNT: FreeSLT: FreePT: FreeGPT: N/ALDCT: FreeCCCT: N/AAUT: N/ANZT: N/A
UST: Free (A)MT: Free (A)MUST: N/ACT: Free (A)CIAT: Free (A)CRT: Free (A)IT: Free (A)NT: Free (A)SLT: Free (A)PT: Free (A)GPT: N/ALDCT: Free (A)CCCT: N/AAUT: N/A NZT: N/A
„SCHEDULE 2 (Section 1644)Tariff



ItemMost-Favoured-Nation Tariff
Preferential Tariff










2511.10.00Effective on March 5, 2010Free


2514.00.10Effective on March 5, 2010Free


2515.20.20Effective on March 5, 2010Free


2516.12.10Effective on March 5, 2010Free


2516.20.20Effective on March 5, 2010Free


2516.90.20Effective on March 5, 2010Free


2517.30.00Effective on March 5, 2010Free


2518.20.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2530.90.10Effective on March 5, 2010Free


2705.00.00Effective on March 5, 2010Free


2707.40.90Effective on March 5, 2010Free


2707.99.10Effective on March 5, 2010Free


2710.11.19Effective on March 5, 2010Free


2710.19.20Effective on March 5, 2010Free


2710.91.10Effective on March 5, 2010Free


2710.91.91Effective on March 5, 2010Free


2710.99.20Effective on March 5, 2010Free


2710.99.91Effective on March 5, 2010Free


2711.11.00Effective on March 5, 2010Free


2712.90.10Effective on March 5, 2010Free


2713.20.90Effective on March 5, 2010Free


2714.10.00Effective on March 5, 2010Free


2715.00.10Effective on March 5, 2010Free


2804.10.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2804.21.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2804.29.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2804.30.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2804.40.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2804.69.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2805.12.00Effective on March 5, 2010Free


2805.19.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2805.30.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2811.19.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2811.21.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2811.29.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2811.29.99Effective on March 5, 2010Free


2812.10.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2812.90.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2817.00.90Effective on March 5, 2010Free


2819.90.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2821.10.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2821.20.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2823.00.90Effective on March 5, 2010Free


2824.10.00Effective on March 5, 2010Free


2824.90.10Effective on March 5, 2010Free


2824.90.90Effective on March 5, 2010Free


2825.70.00Effective on March 5, 2010Free


2825.90.10Effective on March 5, 2010Free


2826.19.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2826.90.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2826.90.90Effective on March 5, 2010Free


2827.10.90Effective on March 5, 2010Free


2827.20.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2827.35.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2827.39.20Effective on March 5, 2010Free


2827.39.30Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2827.39.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2827.41.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2827.49.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2827.60.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2827.60.99Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2829.19.90Effective on March 5, 2010Free


2829.90.20Effective on March 5, 2010Free


2830.10.00Effective on March 5, 20103%



Effective on January 1, 20112.5%



Effective on January 1, 20122%



Effective on January 1, 2013Free


2833.21.90Effective on March 5, 20103%



Effective on January 1, 20112.5%
Effective on January 1, 2011GPT: 2.5%

Effective on January 1, 20122%
Effective on January 1, 2012GPT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013GPT: Free
2833.24.00Effective on March 5, 2010Free


2833.25.90Effective on March 5, 2010Free


2833.40.90Effective on March 5, 2010Free


2834.10.00Effective on March 5, 2010Free


2834.29.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2835.10.00Effective on March 5, 2010Free


2835.22.10Effective on March 5, 2010Free


2835.22.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010AUT: Free



Effective on March 5, 2010NZT: Free
2835.24.00Effective on March 5, 2010Free
Effective on March 5, 2010AUT: Free



Effective on March 5, 2010NZT: Free
2835.26.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010AUT: Free



Effective on March 5, 2010NZT: Free
2835.29.21Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010AUT: Free



Effective on March 5, 2010NZT: Free
2835.29.29Effective on March 5, 2010Free
Effective on March 5, 2010AUT: Free



Effective on March 5, 2010NZT: Free
2835.29.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010AUT: Free



Effective on March 5, 2010NZT: Free
2835.31.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010AUT: Free



Effective on March 5, 2010NZT: Free
2835.39.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010AUT: Free



Effective on March 5, 2010NZT: Free
2836.20.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2836.91.90Effective on March 5, 2010Free


2836.92.00Effective on March 5, 2010Free


2836.99.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2839.19.00Effective on March 5, 20105%



Effective on January 1, 20114%



Effective on January 1, 20123%



Effective on January 1, 20132%



Effective on January 1, 2014Free


2839.90.10Effective on March 5, 20102.5%



Effective on January 1, 20112%



Effective on January 1, 2012Free


2841.50.20Effective on March 5, 2010Free


2841.50.90Effective on March 5, 2010Free


2841.61.00Effective on March 5, 2010Free


2841.69.00Effective on March 5, 2010Free


2841.70.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2841.80.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2841.90.20Effective on March 5, 2010Free


2841.90.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2842.10.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2842.90.20Effective on March 5, 2010Free


2842.90.91Effective on March 5, 2010Free


2843.10.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2843.21.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2843.29.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2843.30.91Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2843.30.99Effective on March 5, 2010Free


2843.90.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2846.10.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2846.90.00Effective on March 5, 2010Free


2847.00.00Effective on March 5, 20105%



Effective on January 1, 20114%



Effective on January 1, 20123%



Effective on January 1, 20132%



Effective on January 1, 2014Free


2850.00.19Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2852.00.20Effective on March 5, 2010Free


2852.00.30Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2852.00.40Effective on March 5, 2010Free


2852.00.50Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2852.00.60Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2852.00.70Effective on March 5, 2010Free


2852.00.80Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2852.00.90Effective on March 5, 2010Free


2853.00.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2903.15.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2903.21.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2903.39.00Effective on March 5, 2010Free


2903.41.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2903.42.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2903.43.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2903.44.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2903.45.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2903.46.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2903.47.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2903.49.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2903.61.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2903.69.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2904.10.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2904.10.99Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2904.20.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2904.90.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2905.11.00Effective on March 5, 20103%



Effective on January 1, 20112.5%
Effective on January 1, 2011GPT: 2.5%

Effective on January 1, 20122%
Effective on January 1, 2012GPT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013GPT: Free
2905.12.00Effective on March 5, 20105%



Effective on January 1, 20114%



Effective on January 1, 20123%



Effective on January 1, 20132%
Effective on January 1, 2013GPT: 2%

Effective on January 1, 2014Free
Effective on January 1, 2014GPT: Free
2905.16.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2905.17.00Effective on March 5, 2010Free


2905.19.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2905.19.99Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2905.22.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2905.31.00Effective on March 5, 20105%



Effective on January 1, 20114%



Effective on January 1, 20123%



Effective on January 1, 20132%
Effective on January 1, 2013GPT: 2%

Effective on January 1, 2014Free
Effective on January 1, 2014GPT: Free
2905.32.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2905.39.00Effective on March 5, 20105%



Effective on January 1, 20114%



Effective on January 1, 20123%



Effective on January 1, 20132%
Effective on January 1, 2013GPT: 2%

Effective on January 1, 2014Free
Effective on January 1, 2014GPT: Free
2905.42.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2905.43.00Effective on March 5, 2010Free


2905.45.00Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


2905.49.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2905.49.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2905.51.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2905.59.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2906.12.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2906.13.00Effective on March 5, 2010Free


2906.19.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2906.21.90Effective on March 5, 2010Free


2906.29.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2907.12.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2907.13.00Effective on March 5, 20105%



Effective on January 1, 20114%



Effective on January 1, 20123%



Effective on January 1, 20132%
Effective on January 1, 2013GPT: 2%

Effective on January 1, 2014Free
Effective on January 1, 2014GPT: Free
2907.15.90Effective on March 5, 2010Free


2907.19.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2907.19.99Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2907.21.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2907.22.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2907.29.20Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2907.29.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2908.11.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2908.19.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2908.91.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2908.99.19Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2908.99.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2909.30.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2909.41.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2909.43.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2909.44.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2909.49.91Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2909.49.92Effective on March 5, 2010Free


2909.49.99Effective on March 5, 2010Free


2909.50.90Effective on March 5, 2010Free
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2909.60.20Effective on March 5, 2010Free
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2909.60.99Effective on March 5, 2010Free
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2910.10.00Effective on March 5, 2010Free
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2910.20.00Effective on March 5, 2010Free
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2910.40.90Effective on March 5, 2010Free
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2910.90.90Effective on March 5, 2010Free
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2911.00.00Effective on March 5, 2010Free
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2912.19.10Effective on March 5, 2010Free
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2912.19.99Effective on March 5, 2010Free
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2912.29.00Effective on March 5, 2010Free
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2912.30.00Effective on March 5, 2010Free
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2912.50.00Effective on March 5, 2010Free
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2913.00.00Effective on March 5, 2010Free


2914.11.00Effective on March 5, 2010Free
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2914.19.00Effective on March 5, 2010Free
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2914.22.00Effective on March 5, 2010Free
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2914.23.00Effective on March 5, 2010Free
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2914.31.00Effective on March 5, 2010Free
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2914.39.00Effective on March 5, 2010Free
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2914.40.90Effective on March 5, 2010Free
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2914.50.90Effective on March 5, 2010Free
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2914.61.00Effective on March 5, 2010Free


2914.69.90Effective on March 5, 2010Free
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2914.70.00Effective on March 5, 2010Free
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2915.13.90Effective on March 5, 2010Free
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2915.24.00Effective on March 5, 2010Free
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2915.29.90Effective on March 5, 2010Free
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2915.32.00Effective on March 5, 2010Free
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2915.33.00Effective on March 5, 2010Free
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2915.36.00Effective on March 5, 2010Free
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2915.39.90Effective on March 5, 2010Free
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2915.50.10Effective on March 5, 2010Free
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2915.50.99Effective on March 5, 2010Free
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2915.70.10Effective on March 5, 20104%



Effective on January 1, 20113%



Effective on January 1, 20122%
Effective on January 1, 2012GPT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013GPT: Free
2915.70.99Effective on March 5, 20104%



Effective on January 1, 20113%



Effective on January 1, 20122%
Effective on January 1, 2012GPT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013GPT: Free
2915.90.10Effective on March 5, 20103%



Effective on January 1, 20112.5%
Effective on January 1, 2011GPT: 2.5%

Effective on January 1, 20122%
Effective on January 1, 2012GPT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013GPT: Free
2915.90.92Effective on March 5, 2010Free


2915.90.99Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2916.12.20Effective on March 5, 2010Free


2916.12.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2916.15.00Effective on March 5, 20104%



Effective on January 1, 20113%



Effective on January 1, 20122%
Effective on January 1, 2012GPT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013GPT: Free
2916.19.00Effective on March 5, 2010Free


2916.20.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2916.20.99Effective on March 5, 2010Free
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2916.31.00Effective on March 5, 2010Free


2916.32.00Effective on March 5, 2010Free
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2916.34.00Effective on March 5, 2010Free
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2916.35.00Effective on March 5, 2010Free
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2917.11.19Effective on March 5, 2010Free


2917.11.90Effective on March 5, 2010Free


2917.12.10Effective on March 5, 20105%



Effective on January 1, 20114%



Effective on January 1, 20123%



Effective on January 1, 20132%
Effective on January 1, 2013GPT: 2%

Effective on January 1, 2014Free
Effective on January 1, 2014GPT: Free
2917.12.99Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2917.13.10Effective on March 5, 20104%



Effective on January 1, 20113%



Effective on January 1, 20122%
Effective on January 1, 2012GPT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013GPT: Free
2917.13.99Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2917.14.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2917.19.10Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
2917.19.99Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2917.20.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2917.32.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2917.33.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2917.34.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2917.34.99Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2917.39.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2918.18.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2918.19.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2918.19.99Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2918.23.00Effective on March 5, 2010Free


2918.29.90Effective on March 5, 2010Free


2918.91.00Effective on March 5, 2010Free


2918.99.90Effective on March 5, 2010Free


2919.90.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2919.90.99Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2920.11.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2920.19.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2920.90.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2920.90.99Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2921.11.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2921.19.20Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2921.19.91Effective on March 5, 2010Free


2921.19.99Effective on March 5, 2010Free


2921.22.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2921.29.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2921.30.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2921.42.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2921.43.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2921.44.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2921.45.91Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2921.45.99Effective on March 5, 2010Free


2921.46.00Effective on March 5, 2010Free


2921.49.00Effective on March 5, 2010Free


2921.51.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2921.59.90Effective on March 5, 2010Free


2922.11.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2922.12.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2922.13.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2922.14.00Effective on March 5, 2010Free


2922.19.91Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2922.19.99Effective on March 5, 2010Free


2922.21.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2922.29.29Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2922.29.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2922.31.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2922.39.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2922.41.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2922.44.00Effective on March 5, 2010Free


2922.49.90Effective on March 5, 2010Free


2922.50.90Effective on March 5, 2010Free


2923.10.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2923.20.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2923.90.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2923.90.99Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2924.11.00Effective on March 5, 2010Free


2924.12.90Effective on March 5, 2010Free


2924.19.10Effective on March 5, 2010Free


2924.19.99Effective on March 5, 2010Free


2924.21.00Effective on March 5, 2010Free


2924.23.19Effective on March 5, 2010Free


2924.23.99Effective on March 5, 2010Free


2924.24.00Effective on March 5, 2010Free


2924.29.91Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2924.29.99Effective on March 5, 2010Free


2925.11.00Effective on March 5, 2010Free


2925.12.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2925.19.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2925.21.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2925.29.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2926.30.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2926.90.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2929.90.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2929.90.90Effective on March 5, 2010Free


2930.20.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2930.20.99Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2930.30.20Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2930.30.99Effective on March 5, 2010Free


2930.50.90Effective on March 5, 2010Free


2930.90.21Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2930.90.29Effective on March 5, 2010Free


2930.90.99Effective on March 5, 2010Free


2931.00.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2931.00.99Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2932.19.00Effective on March 5, 2010Free


2932.29.90Effective on March 5, 2010Free


2932.91.00Effective on March 5, 2010Free


2932.92.00Effective on March 5, 2010Free


2932.93.00Effective on March 5, 2010Free


2932.94.00Effective on March 5, 2010Free


2932.95.00Effective on March 5, 2010Free


2932.99.00Effective on March 5, 2010Free


2933.19.90Effective on March 5, 2010Free


2933.29.90Effective on March 5, 2010Free


2933.32.90Effective on March 5, 2010Free


2933.33.00Effective on March 5, 2010Free


2933.39.90Effective on March 5, 2010Free


2933.41.00Effective on March 5, 2010Free


2933.49.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2933.49.90Effective on March 5, 2010Free


2933.55.00Effective on March 5, 2010Free


2933.59.91Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2933.59.99Effective on March 5, 2010Free


2933.69.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2933.69.99Effective on March 5, 2010Free


2933.71.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2933.72.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2933.79.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2933.91.90Effective on March 5, 2010Free


2933.99.22Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2933.99.90Effective on March 5, 2010Free


2934.10.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2934.20.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2934.30.90Effective on March 5, 2010Free


2934.91.00Effective on March 5, 2010Free


2934.99.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2934.99.99Effective on March 5, 2010Free


2935.00.20Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2935.00.99Effective on March 5, 2010Free


2937.19.19Effective on March 5, 2010Free


2937.29.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2937.39.19Effective on March 5, 2010Free


2937.50.10Effective on March 5, 2010Free


2937.50.29Effective on March 5, 2010Free


2937.50.39Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
2937.90.19Effective on March 5, 2010Free


2938.90.00Effective on March 5, 2010Free


2940.00.00Effective on March 5, 2010Free


2942.00.90Effective on March 5, 2010Free


3202.10.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3203.00.10Effective on March 5, 2010Free


3204.17.91Effective on March 5, 20104%



Effective on January 1, 20113%



Effective on January 1, 20122.5%



Effective on January 1, 20132%



Effective on January 1, 2014Free


3204.17.99Effective on March 5, 20105%



Effective on January 1, 20114%



Effective on January 1, 20123%



Effective on January 1, 20132%
Effective on January 1, 2013GPT: 2%

Effective on January 1, 2014Free
Effective on January 1, 2014GPT: Free
3205.00.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3206.19.90Effective on March 5, 20104%



Effective on January 1, 20113%



Effective on January 1, 20122%



Effective on January 1, 2013Free


3206.20.00Effective on March 5, 20105%
Effective on March 5, 2010GPT: 5%

Effective on January 1, 20114%
Effective on January 1, 2011GPT: 4%

Effective on January 1, 20123%
Effective on January 1, 2012GPT: 3%

Effective on January 1, 20132%
Effective on January 1, 2013GPT: 2%

Effective on January 1, 2014Free
Effective on January 1, 2014GPT: Free
3206.42.90Effective on March 5, 2010Free


3206.49.29Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3206.49.30Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3206.49.89Effective on March 5, 20104%



Effective on January 1, 20113%



Effective on January 1, 20122%
Effective on January 1, 2012GPT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013GPT: Free
3206.49.90Effective on March 5, 2010Free


3207.10.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3207.20.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3207.30.90Effective on March 5, 2010Free


3207.40.90Effective on March 5, 2010Free
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3212.10.00Effective on March 5, 2010Free


3212.90.90Effective on March 5, 2010Free


3215.11.00Effective on March 5, 2010Free
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3215.19.90Effective on March 5, 2010Free
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3215.90.90Effective on March 5, 2010Free
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3801.30.90Effective on March 5, 2010Free
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3801.90.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3806.30.90Effective on March 5, 2010Free
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3807.00.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3809.91.20Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010AUT: Free



Effective on March 5, 2010NZT: Free
3809.91.90Effective on March 5, 2010Free
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3809.92.10Effective on March 5, 2010Free
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Effective on March 5, 2010AUT: Free



Effective on March 5, 2010NZT: Free
3809.92.90Effective on March 5, 2010Free
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3809.93.00Effective on March 5, 2010Free
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3810.10.90Effective on March 5, 2010Free
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3810.90.00Effective on March 5, 2010Free
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3811.11.00Effective on March 5, 2010Free
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3811.19.00Effective on March 5, 2010Free
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3811.21.90Effective on March 5, 2010Free
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Effective on March 5, 2010AUT: Free



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3811.29.00Effective on March 5, 2010Free
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Effective on March 5, 2010AUT: Free



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3811.90.00Effective on March 5, 2010Free
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Effective on March 5, 2010AUT: Free



Effective on March 5, 2010NZT: Free
3812.10.00Effective on March 5, 2010Free
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3812.20.90Effective on March 5, 2010Free
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3812.30.90Effective on March 5, 2010Free
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3813.00.00Effective on March 5, 2010Free
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3814.00.00Effective on March 5, 2010Free
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3815.19.10Effective on March 5, 2010Free
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3815.90.10Effective on March 5, 2010Free
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3816.00.90Effective on March 5, 2010Free
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3817.00.90Effective on March 5, 2010Free
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3821.00.90Effective on March 5, 2010Free
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3823.11.00Effective on March 5, 2010Free
Effective on March 5, 2010AUT: Free



Effective on March 5, 2010NZT: Free
3823.12.00Effective on March 5, 2010Free
Effective on March 5, 2010AUT: Free



Effective on March 5, 2010NZT: Free
3823.19.00Effective on March 5, 2010Free
Effective on March 5, 2010AUT: Free



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3823.70.90Effective on March 5, 2010Free
Effective on March 5, 2010AUT: Free



Effective on March 5, 2010NZT: Free
3824.10.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3824.30.00Effective on March 5, 2010Free
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3824.40.00Effective on March 5, 2010Free
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3824.50.90Effective on March 5, 2010Free
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3824.60.00Effective on March 5, 2010Free
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3824.71.00Effective on March 5, 2010Free
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3824.72.00Effective on March 5, 2010Free
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3824.73.00Effective on March 5, 2010Free
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3824.74.00Effective on March 5, 2010Free
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3824.75.00Effective on March 5, 2010Free
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3824.76.00Effective on March 5, 2010Free
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3824.77.00Effective on March 5, 2010Free
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3824.78.00Effective on March 5, 2010Free
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3824.79.00Effective on March 5, 2010Free
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3824.81.00Effective on March 5, 2010Free
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3824.82.00Effective on March 5, 2010Free
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3824.83.00Effective on March 5, 2010Free
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3824.90.20Effective on March 5, 2010Free


3824.90.30Effective on March 5, 2010Free
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3824.90.49Effective on March 5, 2010Free
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3824.90.90Effective on March 5, 2010Free
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3901.10.90Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
3901.20.90Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
3901.30.00Effective on March 5, 20104%



Effective on January 1, 20113%



Effective on January 1, 20122%
Effective on January 1, 2012GPT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013GPT: Free
3901.90.00Effective on March 5, 20104%



Effective on January 1, 20113%



Effective on January 1, 20122%
Effective on January 1, 2012GPT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013GPT: Free
3902.10.00Effective on March 5, 20104%



Effective on January 1, 20113%



Effective on January 1, 20122%
Effective on January 1, 2012GPT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013GPT: Free
3902.30.00Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
3902.90.10Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
3903.11.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3903.19.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3903.19.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3903.20.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3903.20.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3903.30.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3903.30.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3903.90.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3904.10.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3904.21.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3904.22.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3904.30.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3904.40.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3904.50.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3904.90.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3905.12.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3905.19.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3905.21.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3905.29.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3905.91.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3905.99.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3906.10.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3906.90.91Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3907.20.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3907.30.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3907.40.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3907.50.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3907.60.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3907.70.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3907.91.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3907.99.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3908.10.00Effective on March 5, 20103%



Effective on January 1, 20112%
Effective on January 1, 2011GPT: 2%

Effective on January 1, 2012Free
Effective on January 1, 2012GPT: Free
3908.90.00Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
3909.10.10Effective on March 5, 20104%



Effective on January 1, 20113%



Effective on January 1, 20122%
Effective on January 1, 2012GPT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013GPT: Free
3909.20.90Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
3909.30.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3909.40.91Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3909.50.90Effective on March 5, 2010Free


3910.00.90Effective on March 5, 2010Free


3911.10.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3911.90.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3912.11.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3912.12.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3912.20.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3912.39.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3912.90.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3913.10.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3913.90.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3914.00.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3916.10.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3916.20.00Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
3916.90.11Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3916.90.99Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3917.10.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3917.21.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3917.22.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3917.23.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3917.29.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3917.31.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3917.40.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3919.10.10Effective on March 5, 20105%



Effective on January 1, 20114%



Effective on January 1, 20123%



Effective on January 1, 20132%
Effective on January 1, 2013GPT: 2%

Effective on January 1, 2014Free
Effective on January 1, 2014GPT: Free
3919.90.10Effective on March 5, 20105%



Effective on January 1, 20114%



Effective on January 1, 20123%



Effective on January 1, 20132%
Effective on January 1, 2013GPT: 2%

Effective on January 1, 2014Free
Effective on January 1, 2014GPT: Free
3919.90.99Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3920.10.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3920.10.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3920.20.20Effective on March 5, 2010Free


3920.20.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3920.30.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3920.43.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3920.49.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3920.51.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3920.59.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3920.61.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3920.62.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3920.63.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3920.71.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3920.73.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3920.79.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3920.79.29Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3920.92.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3920.93.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3920.94.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3920.99.91Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
3921.11.90Effective on March 5, 20103%



Effective on January 1, 20112.5%
Effective on January 1, 2011GPT: 2.5%

Effective on January 1, 20122%
Effective on January 1, 2012GPT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013GPT: Free
3921.12.91Effective on March 5, 20105%



Effective on January 1, 20114%



Effective on January 1, 20123%



Effective on January 1, 20132%
Effective on January 1, 2013GPT: 2%

Effective on January 1, 2014Free
Effective on January 1, 2014GPT: Free
3921.12.99Effective on March 5, 20105%



Effective on January 1, 20114%



Effective on January 1, 20123%



Effective on January 1, 20132%
Effective on January 1, 2013GPT: 2%

Effective on January 1, 2014Free
Effective on January 1, 2014GPT: Free
3921.13.91Effective on March 5, 20105%



Effective on January 1, 20114%



Effective on January 1, 20123%



Effective on January 1, 20132%
Effective on January 1, 2013GPT: 2%

Effective on January 1, 2014Free
Effective on January 1, 2014GPT: Free
3921.13.99Effective on March 5, 20103%



Effective on January 1, 20112.5%
Effective on January 1, 2011GPT: 2.5%

Effective on January 1, 20122%
Effective on January 1, 2012GPT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013GPT: Free
3921.14.90Effective on March 5, 20103%



Effective on January 1, 20112.5%
Effective on January 1, 2011GPT: 2.5%

Effective on January 1, 20122%
Effective on January 1, 2012GPT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013GPT: Free
3921.19.90Effective on March 5, 20103%



Effective on January 1, 20112.5%
Effective on January 1, 2011GPT: 2.5%

Effective on January 1, 20122%
Effective on January 1, 2012GPT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013GPT: Free
3921.90.12Effective on March 5, 20105%
Effective on March 5, 2010GPT: 5%

Effective on January 1, 20114%
Effective on January 1, 2011GPT: 4%

Effective on January 1, 20123%
Effective on January 1, 2012GPT: 3%

Effective on January 1, 20132%
Effective on January 1, 2013GPT: 2%

Effective on January 1, 2014Free
Effective on January 1, 2014GPT: Free
3921.90.19Effective on March 5, 20105%



Effective on January 1, 20114%



Effective on January 1, 20123%



Effective on January 1, 20132%
Effective on January 1, 2013GPT: 2%

Effective on January 1, 2014Free
Effective on January 1, 2014GPT: Free
3921.90.94Effective on March 5, 20105%



Effective on January 1, 20114%



Effective on January 1, 20123%



Effective on January 1, 20132%
Effective on January 1, 2013GPT: 2%

Effective on January 1, 2014Free
Effective on January 1, 2014GPT: Free
3921.90.99Effective on March 5, 20103%



Effective on January 1, 20112%
Effective on January 1, 2011GPT: 2%

Effective on January 1, 2012Free
Effective on January 1, 2012GPT: Free
4005.10.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010CRT: Free
4005.20.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010CRT: Free
4005.91.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010CRT: Free
4005.99.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010CRT: Free
4006.10.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010CRT: Free
4006.90.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010CRT: Free
4007.00.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010CRT: Free
4008.11.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010CRT: Free
4008.19.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010CRT: Free
4008.19.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010CRT: Free
4008.21.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010CRT: Free
4008.29.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010CRT: Free
4008.29.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010CRT: Free
4009.11.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010CRT: Free
4009.12.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010CRT: Free
4009.21.00Effective on March 5, 2010Free
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Effective on March 5, 2010CRT: Free
4009.22.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010CRT: Free
4009.31.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010CRT: Free
4009.32.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010CRT: Free
4009.41.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010CRT: Free
4009.42.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010CRT: Free
4010.11.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010CRT: Free
4010.11.20Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010CRT: Free
4010.12.19Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010CRT: Free
4010.12.29Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010CRT: Free
4010.19.19Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010CRT: Free
4010.19.29Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010CRT: Free
4104.11.22Effective on March 5, 2010Free


4104.11.29Effective on March 5, 2010Free


4104.11.31Effective on March 5, 2010Free


4104.11.39Effective on March 5, 2010Free


4104.11.41Effective on March 5, 2010Free


4104.11.49Effective on March 5, 2010Free


4104.11.91Effective on March 5, 2010Free


4104.11.99Effective on March 5, 2010Free


4104.19.22Effective on March 5, 2010Free


4104.19.29Effective on March 5, 2010Free


4104.19.31Effective on March 5, 2010Free


4104.19.39Effective on March 5, 2010Free


4104.19.41Effective on March 5, 2010Free


4104.19.49Effective on March 5, 2010Free


4104.19.91Effective on March 5, 2010Free


4104.19.99Effective on March 5, 2010Free


4104.41.12Effective on March 5, 2010Free


4104.41.19Effective on March 5, 2010Free


4104.41.92Effective on March 5, 2010Free


4104.41.99Effective on March 5, 2010Free


4104.49.12Effective on March 5, 2010Free


4104.49.19Effective on March 5, 2010Free


4104.49.22Effective on March 5, 2010Free


4104.49.29Effective on March 5, 2010Free


4104.49.92Effective on March 5, 2010Free


4104.49.93Effective on March 5, 2010Free


4104.49.99Effective on March 5, 2010Free


4105.10.12Effective on March 5, 2010Free


4105.10.19Effective on March 5, 2010Free
Effective on March 5, 2010AUT: Free



Effective on March 5, 2010NZT: Free
4105.10.29Effective on March 5, 2010Free


4105.10.99Effective on March 5, 2010Free


4105.30.12Effective on March 5, 2010Free


4105.30.19Effective on March 5, 2010Free
Effective on March 5, 2010AUT: Free



Effective on March 5, 2010NZT: Free
4105.30.99Effective on March 5, 2010Free


4106.21.29Effective on March 5, 2010Free


4106.21.99Effective on March 5, 2010Free


4106.22.22Effective on March 5, 2010Free


4106.22.29Effective on March 5, 2010Free


4106.22.92Effective on March 5, 2010Free


4106.22.99Effective on March 5, 2010Free


4106.31.10Effective on March 5, 2010Free


4106.31.92Effective on March 5, 2010Free


4106.31.99Effective on March 5, 2010Free


4106.32.20Effective on March 5, 2010Free


4106.32.90Effective on March 5, 2010Free


4106.91.20Effective on March 5, 2010Free


4106.91.90Effective on March 5, 2010Free
Effective on March 5, 2010AUT: Free



Effective on March 5, 2010NZT: Free
4106.92.20Effective on March 5, 2010Free


4106.92.90Effective on March 5, 2010Free
Effective on March 5, 2010AUT: Free



Effective on March 5, 2010NZT: Free
4107.11.12Effective on March 5, 2010Free


4107.11.19Effective on March 5, 2010Free


4107.11.92Effective on March 5, 2010Free


4107.11.99Effective on March 5, 2010Free


4107.12.12Effective on March 5, 2010Free


4107.12.19Effective on March 5, 2010Free


4107.12.92Effective on March 5, 2010Free


4107.12.99Effective on March 5, 2010Free


4107.19.12Effective on March 5, 2010Free


4107.19.19Effective on March 5, 2010Free


4107.19.92Effective on March 5, 2010Free


4107.19.93Effective on March 5, 2010Free


4107.19.99Effective on March 5, 2010Free


4107.91.20Effective on March 5, 2010Free


4107.91.90Effective on March 5, 2010Free


4107.92.20Effective on March 5, 2010Free


4107.92.90Effective on March 5, 2010Free


4107.99.20Effective on March 5, 2010Free


4107.99.30Effective on March 5, 2010Free


4107.99.90Effective on March 5, 2010Free


4112.00.90Effective on March 5, 2010Free


4113.10.20Effective on March 5, 2010Free


4113.10.90Effective on March 5, 2010Free


4113.20.20Effective on March 5, 2010Free


4113.20.90Effective on March 5, 2010Free


4113.90.20Effective on March 5, 2010Free


4113.90.90Effective on March 5, 2010Free
Effective on March 5, 2010AUT: Free



Effective on March 5, 2010NZT: Free
4114.10.00Effective on March 5, 2010Free
Effective on March 5, 2010AUT: Free



Effective on March 5, 2010NZT: Free
4114.20.90Effective on March 5, 2010Free


4302.11.00Effective on March 5, 2010Free


4302.19.22Effective on March 5, 2010Free


4302.19.29Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010AUT: Free



Effective on March 5, 2010NZT: Free
4302.19.30Effective on March 5, 2010Free


4302.19.90Effective on March 5, 2010Free


4302.20.00Effective on March 5, 2010Free


4408.10.10Effective on March 5, 20105.5%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
4408.31.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
4408.39.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
4408.90.10Effective on March 5, 20105.5%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
4410.11.10Effective on March 5, 20102%



Effective on January 1, 20112%



Effective on January 1, 2012Free


4410.12.00Effective on March 5, 20102%



Effective on January 1, 20112%



Effective on January 1, 2012Free


4410.19.10Effective on March 5, 20102%



Effective on January 1, 20112%



Effective on January 1, 2012Free


4412.10.10Effective on March 5, 20104.5%



Effective on January 1, 20114%



Effective on January 1, 20123.5%



Effective on January 1, 20133%



Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
4412.10.90Effective on March 5, 20105.5%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
4412.31.90Effective on March 5, 20104.5%



Effective on January 1, 20114%



Effective on January 1, 20123.5%



Effective on January 1, 20133%



Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
4412.32.90Effective on March 5, 20104.5%



Effective on January 1, 20114%



Effective on January 1, 20123.5%



Effective on January 1, 20133%



Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
4412.39.10Effective on March 5, 20105.5%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
4412.39.90Effective on March 5, 20108.5%



Effective on January 1, 20117.5%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
4412.94.90Effective on March 5, 20105.5%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
4412.99.90Effective on March 5, 20105.5%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
4413.00.00Effective on March 5, 2010Free


4415.20.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
4416.00.90Effective on March 5, 2010Free


5106.10.90Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%
Effective on January 1, 2012GPT: 4%

Effective on January 1, 20133%
Effective on January 1, 2013GPT: 3%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5106.20.00Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%
Effective on January 1, 2012GPT: 4%

Effective on January 1, 20133%
Effective on January 1, 2013GPT: 3%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5107.10.90Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%
Effective on January 1, 2012GPT: 4%

Effective on January 1, 20133%
Effective on January 1, 2013GPT: 3%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free



Effective on January 1, 2011AUT: 5%



Effective on January 1, 2012AUT: 4%



Effective on January 1, 2013AUT: 3%



Effective on January 1, 2014AUT: 2%



Effective on January 1, 2015AUT: Free



Effective on January 1, 2011NZT: 5%



Effective on January 1, 2012NZT: 4%



Effective on January 1, 2013NZT: 3%



Effective on January 1, 2014NZT: 2%



Effective on January 1, 2015NZT: Free
5107.20.90Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%
Effective on January 1, 2012GPT: 4%

Effective on January 1, 20133%
Effective on January 1, 2013GPT: 3%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5111.11.50Effective on March 5, 2010Free


5111.11.90Effective on March 5, 20107%



Effective on January 1, 20114.5%



Effective on January 1, 20122%



Effective on January 1, 2013Free


5111.19.31Effective on March 5, 2010Free


5111.19.32Effective on March 5, 2010Free


5111.19.39Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
5111.19.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
5111.20.19Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
5111.20.29Effective on March 5, 2010Free


5111.20.91Effective on March 5, 2010Free


5111.20.92Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
5111.30.12Effective on March 5, 2010Free


5111.30.13Effective on March 5, 2010Free


5111.30.18Effective on March 5, 2010Free


5111.30.19Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
5111.30.29Effective on March 5, 2010Free


5111.30.91Effective on March 5, 2010Free


5111.30.92Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
5111.90.50Effective on March 5, 2010Free


5111.90.91Effective on March 5, 2010Free


5111.90.92Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
5112.11.60Effective on March 5, 2010Free
Effective on March 5, 2010CRT: Free
5112.11.90Effective on March 5, 2010Free
Effective on March 5, 2010CRT: Free
5112.19.19Effective on March 5, 2010Free
Effective on March 5, 2010CRT: Free
5112.19.94Effective on March 5, 2010Free
Effective on March 5, 2010CRT: Free
5112.19.95Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010CRT: Free
5112.20.30Effective on March 5, 2010Free
Effective on March 5, 2010CRT: Free
5112.20.91Effective on March 5, 2010Free
Effective on March 5, 2010CRT: Free
5112.20.92Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010CRT: Free



Effective on March 5, 2010AUT: Free



Effective on March 5, 2010NZT: Free
5112.30.29Effective on March 5, 2010Free
Effective on March 5, 2010CRT: Free
5112.30.30Effective on March 5, 2010Free
Effective on March 5, 2010CRT: Free
5112.30.91Effective on March 5, 2010Free
Effective on March 5, 2010CRT: Free
5112.30.94Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010CRT: Free
5112.90.30Effective on March 5, 2010Free
Effective on March 5, 2010CRT: Free
5112.90.91Effective on March 5, 2010Free
Effective on March 5, 2010CRT: Free
5112.90.92Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010CRT: Free
5113.00.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
5203.00.90Effective on March 5, 2010Free


5204.11.10Effective on March 5, 20104%
Effective on March 5, 2010GPT: 4%

Effective on January 1, 20113.5%
Effective on January 1, 2011GPT: 3.5%

Effective on January 1, 20123%
Effective on January 1, 2012GPT: 3%

Effective on January 1, 20132.5%
Effective on January 1, 2013GPT: 2.5%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5204.11.90Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5205.11.90Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5205.12.90Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5205.13.90Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5205.14.90Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5205.21.90Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5205.22.90Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5205.23.90Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5205.24.90Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5205.31.90Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5205.32.90Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5205.41.90Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5205.42.90Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5206.11.00Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5206.12.00Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5206.13.00Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5206.22.00Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5206.31.00Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5206.32.00Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5206.34.00Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5206.35.00Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5206.41.00Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5206.42.00Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5206.43.00Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5206.44.00Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5208.12.90Effective on March 5, 2010Free


5208.13.90Effective on March 5, 2010Free


5208.19.90Effective on March 5, 2010Free


5208.21.99Effective on March 5, 2010Free


5208.22.90Effective on March 5, 2010Free


5208.23.99Effective on March 5, 2010Free


5208.29.99Effective on March 5, 2010Free


5208.31.99Effective on March 5, 2010Free


5208.32.90Effective on March 5, 2010Free


5208.33.99Effective on March 5, 2010Free


5208.39.90Effective on March 5, 2010Free


5208.41.90Effective on March 5, 2010Free


5208.42.99Effective on March 5, 2010Free


5208.43.90Effective on March 5, 2010Free


5208.49.99Effective on March 5, 2010Free


5208.51.90Effective on March 5, 2010Free


5208.52.90Effective on March 5, 2010Free


5208.59.99Effective on March 5, 2010Free


5209.11.90Effective on March 5, 2010Free


5209.12.90Effective on March 5, 2010Free


5209.19.90Effective on March 5, 2010Free


5209.21.90Effective on March 5, 2010Free
Effective on March 5, 2010AUT: Free



Effective on March 5, 2010NZT: Free
5209.22.90Effective on March 5, 2010Free


5209.29.90Effective on March 5, 2010Free


5209.31.90Effective on March 5, 2010Free


5209.32.90Effective on March 5, 2010Free


5209.39.90Effective on March 5, 2010Free


5209.41.90Effective on March 5, 2010Free


5209.42.90Effective on March 5, 2010Free
Effective on March 5, 2010AUT: Free



Effective on March 5, 2010NZT: Free
5209.43.99Effective on March 5, 2010Free


5209.49.90Effective on March 5, 2010Free


5209.51.00Effective on March 5, 2010Free


5209.52.90Effective on March 5, 20107%



Effective on January 1, 20114.5%



Effective on January 1, 20122%



Effective on January 1, 2013Free


5209.59.90Effective on March 5, 2010Free


5210.11.00Effective on March 5, 20107%



Effective on January 1, 20114.5%



Effective on January 1, 20122%



Effective on January 1, 2013Free


5210.19.00Effective on March 5, 20107%



Effective on January 1, 20114.5%



Effective on January 1, 20122%



Effective on January 1, 2013Free


5210.21.00Effective on March 5, 20107%



Effective on January 1, 20114.5%



Effective on January 1, 20122%



Effective on January 1, 2013Free


5210.29.00Effective on March 5, 20107%



Effective on January 1, 20114.5%



Effective on January 1, 20122%



Effective on January 1, 2013Free


5210.31.00Effective on March 5, 20107%



Effective on January 1, 20114.5%



Effective on January 1, 20122%



Effective on January 1, 2013Free


5210.32.00Effective on March 5, 20107%



Effective on January 1, 20114.5%



Effective on January 1, 20122%



Effective on January 1, 2013Free


5210.39.00Effective on March 5, 20107%



Effective on January 1, 20114.5%



Effective on January 1, 20122%



Effective on January 1, 2013Free


5210.41.00Effective on March 5, 20107%



Effective on January 1, 20114.5%



Effective on January 1, 20122%



Effective on January 1, 2013Free


5210.49.19Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5210.49.90Effective on March 5, 20107%



Effective on January 1, 20114.5%



Effective on January 1, 20122%



Effective on January 1, 2013Free


5210.51.90Effective on March 5, 20107%
Effective on March 5, 2010AUT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011AUT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012AUT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013AUT: Free



Effective on March 5, 2010NZT: 7%



Effective on January 1, 2011NZT: 4.5%



Effective on January 1, 2012NZT: 2%



Effective on January 1, 2013NZT: Free
5210.59.00Effective on March 5, 20107%



Effective on January 1, 20114.5%



Effective on January 1, 20122%



Effective on January 1, 2013Free


5211.11.00Effective on March 5, 20107%



Effective on January 1, 20114.5%



Effective on January 1, 20122%



Effective on January 1, 2013Free


5211.12.90Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5211.19.00Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5211.20.19Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5211.20.90Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5211.31.00Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5211.32.90Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5211.39.00Effective on March 5, 20107%



Effective on January 1, 20114.5%



Effective on January 1, 20122%



Effective on January 1, 2013Free


5211.41.90Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5211.42.90Effective on March 5, 2010Free


5211.43.90Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5211.51.00Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5211.52.90Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5211.59.00Effective on March 5, 20107%



Effective on January 1, 20114.5%



Effective on January 1, 20122%



Effective on January 1, 2013Free


5212.11.30Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%
Effective on January 1, 2012GPT: 4%

Effective on January 1, 20133%
Effective on January 1, 2013GPT: 3%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5212.11.90Effective on March 5, 201010%



Effective on January 1, 20118%
Effective on January 1, 2011GPT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012GPT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013GPT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5212.12.30Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%
Effective on January 1, 2012GPT: 4%

Effective on January 1, 20133%
Effective on January 1, 2013GPT: 3%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5212.12.90Effective on March 5, 201010%



Effective on January 1, 20118%
Effective on January 1, 2011GPT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012GPT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013GPT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5212.13.40Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%
Effective on January 1, 2012GPT: 4%

Effective on January 1, 20133%
Effective on January 1, 2013GPT: 3%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5212.13.90Effective on March 5, 201010%



Effective on January 1, 20118%
Effective on January 1, 2011GPT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012GPT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013GPT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5212.14.40Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%
Effective on January 1, 2012GPT: 4%

Effective on January 1, 20133%
Effective on January 1, 2013GPT: 3%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5212.14.90Effective on March 5, 201010%



Effective on January 1, 20118%
Effective on January 1, 2011GPT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012GPT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013GPT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5212.15.30Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%
Effective on January 1, 2012GPT: 4%

Effective on January 1, 20133%
Effective on January 1, 2013GPT: 3%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5212.15.90Effective on March 5, 20107%
Effective on March 5, 2010GPT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011GPT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012GPT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013GPT: Free
5212.21.30Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%
Effective on January 1, 2012GPT: 4%

Effective on January 1, 20133%
Effective on January 1, 2013GPT: 3%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5212.21.90Effective on March 5, 201010%



Effective on January 1, 20118%
Effective on January 1, 2011GPT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012GPT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013GPT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5212.22.30Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%
Effective on January 1, 2012GPT: 4%

Effective on January 1, 20133%
Effective on January 1, 2013GPT: 3%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5212.22.90Effective on March 5, 201010%



Effective on January 1, 20118%
Effective on January 1, 2011GPT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012GPT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013GPT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5212.23.30Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%
Effective on January 1, 2012GPT: 4%

Effective on January 1, 20133%
Effective on January 1, 2013GPT: 3%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5212.23.90Effective on March 5, 201010%



Effective on January 1, 20118%
Effective on January 1, 2011GPT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012GPT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013GPT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5212.24.30Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%
Effective on January 1, 2012GPT: 4%

Effective on January 1, 20133%
Effective on January 1, 2013GPT: 3%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5212.24.90Effective on March 5, 20107%
Effective on March 5, 2010GPT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011GPT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012GPT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013GPT: Free
5212.25.30Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%
Effective on January 1, 2012GPT: 4%

Effective on January 1, 20133%
Effective on January 1, 2013GPT: 3%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5212.25.90Effective on March 5, 201010%



Effective on January 1, 20118%
Effective on January 1, 2011GPT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012GPT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013GPT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5308.90.90Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%
Effective on January 1, 2012GPT: 4%

Effective on January 1, 20133%
Effective on January 1, 2013GPT: 3%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5309.11.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
5309.19.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
5309.21.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
5309.29.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
5310.90.99Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
5311.00.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
5401.10.00Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5402.11.90Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%
Effective on January 1, 2012GPT: 4%

Effective on January 1, 20133%
Effective on January 1, 2013GPT: 3%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5402.19.90Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%
Effective on January 1, 2012GPT: 4%

Effective on January 1, 20133%
Effective on January 1, 2013GPT: 3%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5402.20.90Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%
Effective on January 1, 2012GPT: 4%

Effective on January 1, 20133%
Effective on January 1, 2013GPT: 3%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5402.31.90Effective on March 5, 20106%
Effective on March 5, 2010GPT: 6%

Effective on January 1, 20115%
Effective on January 1, 2011GPT: 5%

Effective on January 1, 20124%
Effective on January 1, 2012GPT: 4%

Effective on January 1, 20133%
Effective on January 1, 2013GPT: 3%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5402.32.90Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%
Effective on January 1, 2012GPT: 4%

Effective on January 1, 20133%
Effective on January 1, 2013GPT: 3%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5402.33.90Effective on March 5, 20106%
Effective on March 5, 2010GPT: 6%

Effective on January 1, 20115%
Effective on January 1, 2011GPT: 5%

Effective on January 1, 20124%
Effective on January 1, 2012GPT: 4%

Effective on January 1, 20133%
Effective on January 1, 2013GPT: 3%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5402.34.90Effective on March 5, 20106%
Effective on March 5, 2010GPT: 6%

Effective on January 1, 20115%
Effective on January 1, 2011GPT: 5%

Effective on January 1, 20124%
Effective on January 1, 2012GPT: 4%

Effective on January 1, 20133%
Effective on January 1, 2013GPT: 3%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5402.39.00Effective on March 5, 20106%
Effective on March 5, 2010GPT: 6%

Effective on January 1, 20115%
Effective on January 1, 2011GPT: 5%

Effective on January 1, 20124%
Effective on January 1, 2012GPT: 4%

Effective on January 1, 20133%
Effective on January 1, 2013GPT: 3%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5402.51.90Effective on March 5, 20106%
Effective on March 5, 2010GPT: 6%

Effective on January 1, 20115%
Effective on January 1, 2011GPT: 5%

Effective on January 1, 20124%
Effective on January 1, 2012GPT: 4%

Effective on January 1, 20133%
Effective on January 1, 2013GPT: 3%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5402.52.99Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%
Effective on January 1, 2012GPT: 4%

Effective on January 1, 20133%
Effective on January 1, 2013GPT: 3%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5402.59.90Effective on March 5, 20106%
Effective on March 5, 2010GPT: 6%

Effective on January 1, 20115%
Effective on January 1, 2011GPT: 5%

Effective on January 1, 20124%
Effective on January 1, 2012GPT: 4%

Effective on January 1, 20133%
Effective on January 1, 2013GPT: 3%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5402.61.00Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%
Effective on January 1, 2012GPT: 4%

Effective on January 1, 20133%
Effective on January 1, 2013GPT: 3%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5402.62.90Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5402.69.90Effective on March 5, 20106%
Effective on March 5, 2010GPT: 6%

Effective on January 1, 20115%
Effective on January 1, 2011GPT: 5%

Effective on January 1, 20124%
Effective on January 1, 2012GPT: 4%

Effective on January 1, 20133%
Effective on January 1, 2013GPT: 3%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5407.10.20Effective on March 5, 20108%
Effective on March 5, 2010CRT: 8%

Effective on January 1, 20116.5%
Effective on January 1, 2011CRT: 6.5%

Effective on January 1, 20125%
Effective on January 1, 2012CRT: 5%

Effective on January 1, 20133.5%
Effective on January 1, 2013CRT: 3.5%

Effective on January 1, 20142%
Effective on January 1, 2014CRT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015CRT: Free
5407.10.90Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5407.20.99Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5407.30.90Effective on March 5, 201010%
Effective on March 5, 2010CRT: 10%

Effective on January 1, 20118%
Effective on January 1, 2011CRT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012CRT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013CRT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014CRT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015CRT: Free
5407.41.90Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5407.42.90Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5407.43.00Effective on March 5, 201010%
Effective on March 5, 2010CRT: 10%

Effective on January 1, 20118%
Effective on January 1, 2011CRT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012CRT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013CRT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014CRT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015CRT: Free
5407.44.00Effective on March 5, 201010%
Effective on March 5, 2010CRT: 10%

Effective on January 1, 20118%
Effective on January 1, 2011CRT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012CRT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013CRT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014CRT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015CRT: Free
5407.51.90Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5407.52.19Effective on March 5, 20108%



Effective on January 1, 20116.5%



Effective on January 1, 20125%
Effective on January 1, 2012GPT: 5%

Effective on January 1, 20133.5%
Effective on January 1, 2013GPT: 3.5%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free



Effective on March 5, 2010CRT: 8%



Effective on January 1, 2011CRT: 6.5%



Effective on January 1, 2012CRT: 5%



Effective on January 1, 2013CRT: 3.5%



Effective on January 1, 2014CRT: 2%



Effective on January 1, 2015CRT: Free
5407.52.90Effective on March 5, 2010Free
Effective on March 5, 2010CRT: Free
5407.53.00Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5407.54.90Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5407.61.11Effective on March 5, 2010Free
Effective on March 5, 2010CRT: Free
5407.61.19Effective on March 5, 201010%
Effective on March 5, 2010CRT: 10%

Effective on January 1, 20118%
Effective on January 1, 2011CRT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012CRT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013CRT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014CRT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015CRT: Free
5407.61.93Effective on March 5, 2010Free
Effective on March 5, 2010CRT: Free
5407.61.99Effective on March 5, 2010Free
Effective on March 5, 2010CRT: Free
5407.69.90Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5407.71.00Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5407.72.00Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5407.73.90Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5407.74.00Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5407.81.90Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5407.82.99Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5407.83.99Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5407.84.90Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5407.91.90Effective on March 5, 201010%
Effective on March 5, 2010CRT: 10%

Effective on January 1, 20118%
Effective on January 1, 2011CRT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012CRT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013CRT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014CRT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015CRT: Free
5407.92.90Effective on March 5, 2010Free
Effective on March 5, 2010CRT: Free
5407.93.90Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5407.94.90Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5408.10.90Effective on March 5, 2010Free
Effective on March 5, 2010CRT: Free
5408.21.90Effective on March 5, 2010Free
Effective on March 5, 2010CRT: Free
5408.22.29Effective on March 5, 2010Free
Effective on March 5, 2010CRT: Free
5408.22.99Effective on March 5, 2010Free
Effective on March 5, 2010CRT: Free
5408.23.19Effective on March 5, 2010Free
Effective on March 5, 2010CRT: Free
5408.23.99Effective on March 5, 2010Free
Effective on March 5, 2010CRT: Free
5408.24.19Effective on March 5, 2010Free
Effective on March 5, 2010CRT: Free
5408.24.99Effective on March 5, 2010Free
Effective on March 5, 2010CRT: Free
5408.31.90Effective on March 5, 2010Free
Effective on March 5, 2010CRT: Free
5408.32.90Effective on March 5, 2010Free
Effective on March 5, 2010CRT: Free
5408.33.90Effective on March 5, 2010Free
Effective on March 5, 2010CRT: Free
5408.34.90Effective on March 5, 2010Free
Effective on March 5, 2010CRT: Free
5508.10.10Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5509.11.00Effective on March 5, 20106%
Effective on March 5, 2010GPT: 6%

Effective on January 1, 20115%
Effective on January 1, 2011GPT: 5%

Effective on January 1, 20124%
Effective on January 1, 2012GPT: 4%

Effective on January 1, 20133%
Effective on January 1, 2013GPT: 3%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5509.12.90Effective on March 5, 20106%
Effective on March 5, 2010GPT: 6%

Effective on January 1, 20115%
Effective on January 1, 2011GPT: 5%

Effective on January 1, 20124%
Effective on January 1, 2012GPT: 4%

Effective on January 1, 20133%
Effective on January 1, 2013GPT: 3%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5509.21.90Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5509.22.30Effective on March 5, 20106%
Effective on March 5, 2010GPT: 6%

Effective on January 1, 20115%
Effective on January 1, 2011GPT: 5%

Effective on January 1, 20124%
Effective on January 1, 2012GPT: 4%

Effective on January 1, 20133%
Effective on January 1, 2013GPT: 3%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5509.22.90Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5509.31.00Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5509.32.90Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5509.41.90Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5509.42.00Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5509.52.90Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5509.53.90Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5509.61.00Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5509.62.00Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5509.91.00Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5509.92.00Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5509.99.00Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5510.11.90Effective on March 5, 20106%
Effective on March 5, 2010GPT: 6%

Effective on January 1, 20115%
Effective on January 1, 2011GPT: 5%

Effective on January 1, 20124%
Effective on January 1, 2012GPT: 4%

Effective on January 1, 20133%
Effective on January 1, 2013GPT: 3%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5510.12.90Effective on March 5, 20106%
Effective on March 5, 2010GPT: 6%

Effective on January 1, 20115%
Effective on January 1, 2011GPT: 5%

Effective on January 1, 20124%
Effective on January 1, 2012GPT: 4%

Effective on January 1, 20133%
Effective on January 1, 2013GPT: 3%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5510.20.90Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5510.30.90Effective on March 5, 20106%
Effective on March 5, 2010GPT: 6%

Effective on January 1, 20115%
Effective on January 1, 2011GPT: 5%

Effective on January 1, 20124%
Effective on January 1, 2012GPT: 4%

Effective on January 1, 20133%
Effective on January 1, 2013GPT: 3%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5510.90.00Effective on March 5, 20106%
Effective on March 5, 2010GPT: 6%

Effective on January 1, 20115%
Effective on January 1, 2011GPT: 5%

Effective on January 1, 20124%
Effective on January 1, 2012GPT: 4%

Effective on January 1, 20133%
Effective on January 1, 2013GPT: 3%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5512.11.99Effective on March 5, 201010%
Effective on March 5, 2010CRT: 10%

Effective on January 1, 20118%
Effective on January 1, 2011CRT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012CRT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013CRT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014CRT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015CRT: Free
5512.19.99Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5512.21.90Effective on March 5, 201010%
Effective on March 5, 2010CRT: 10%

Effective on January 1, 20118%
Effective on January 1, 2011CRT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012CRT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013CRT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014CRT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015CRT: Free
5512.29.99Effective on March 5, 201010%
Effective on March 5, 2010CRT: 10%

Effective on January 1, 20118%
Effective on January 1, 2011CRT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012CRT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013CRT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014CRT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015CRT: Free
5512.91.90Effective on March 5, 201010%
Effective on March 5, 2010CRT: 10%

Effective on January 1, 20118%
Effective on January 1, 2011CRT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012CRT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013CRT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014CRT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015CRT: Free
5512.99.99Effective on March 5, 201010%
Effective on March 5, 2010CRT: 10%

Effective on January 1, 20118%
Effective on January 1, 2011CRT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012CRT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013CRT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014CRT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015CRT: Free
5513.11.99Effective on March 5, 201010%
Effective on March 5, 2010CRT: 10%

Effective on January 1, 20118%
Effective on January 1, 2011CRT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012CRT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013CRT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014CRT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015CRT: Free
5513.12.99Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5513.13.99Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5513.19.00Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5513.21.00Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5513.23.19Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5513.23.99Effective on March 5, 201010%
Effective on March 5, 2010CRT: 10%

Effective on January 1, 20118%
Effective on January 1, 2011CRT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012CRT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013CRT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014CRT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015CRT: Free
5513.29.90Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5513.31.90Effective on March 5, 201010%
Effective on March 5, 2010CRT: 10%

Effective on January 1, 20118%
Effective on January 1, 2011CRT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012CRT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013CRT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014CRT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015CRT: Free
5513.39.19Effective on March 5, 201010%
Effective on March 5, 2010CRT: 10%

Effective on January 1, 20118%
Effective on January 1, 2011CRT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012CRT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013CRT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014CRT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015CRT: Free
5513.39.99Effective on March 5, 201010%
Effective on March 5, 2010CRT: 10%

Effective on January 1, 20118%
Effective on January 1, 2011CRT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012CRT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013CRT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014CRT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015CRT: Free
5513.41.90Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free



Effective on March 5, 2010AUT: 7%



Effective on January 1, 2011AUT: 4.5%



Effective on January 1, 2012AUT: 2%



Effective on January 1, 2013AUT: Free



Effective on March 5, 2010NZT: 7%



Effective on January 1, 2011NZT: 4.5%



Effective on January 1, 2012NZT: 2%



Effective on January 1, 2013NZT: Free
5513.49.90Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5514.11.99Effective on March 5, 20107%



Effective on January 1, 20114.5%



Effective on January 1, 20122%



Effective on January 1, 2013Free


5514.12.90Effective on March 5, 20107%



Effective on January 1, 20114.5%



Effective on January 1, 20122%



Effective on January 1, 2013Free


5514.19.90Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5514.21.00Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5514.22.90Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5514.23.90Effective on March 5, 201010%
Effective on March 5, 2010CRT: 10%

Effective on January 1, 20118%
Effective on January 1, 2011CRT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012CRT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013CRT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014CRT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015CRT: Free
5514.29.90Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5514.30.99Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5514.41.00Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5514.42.00Effective on March 5, 201010%
Effective on March 5, 2010CRT: 10%

Effective on January 1, 20118%
Effective on January 1, 2011CRT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012CRT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013CRT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014CRT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015CRT: Free
5514.43.90Effective on March 5, 201010%
Effective on March 5, 2010CRT: 10%

Effective on January 1, 20118%
Effective on January 1, 2011CRT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012CRT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013CRT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014CRT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015CRT: Free
5514.49.90Effective on March 5, 201010%
Effective on March 5, 2010CRT: 10%

Effective on January 1, 20118%
Effective on January 1, 2011CRT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012CRT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013CRT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014CRT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015CRT: Free
5515.11.90Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5515.12.90Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5515.13.99Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010CRT: Free
5515.19.90Effective on March 5, 201010%
Effective on March 5, 2010CRT: 10%

Effective on January 1, 20118%
Effective on January 1, 2011CRT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012CRT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013CRT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014CRT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015CRT: Free
5515.21.90Effective on March 5, 201010%
Effective on March 5, 2010CRT: 10%

Effective on January 1, 20118%
Effective on January 1, 2011CRT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012CRT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013CRT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014CRT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015CRT: Free
5515.22.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010CRT: Free
5515.29.90Effective on March 5, 201010%
Effective on March 5, 2010CRT: 10%

Effective on January 1, 20118%
Effective on January 1, 2011CRT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012CRT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013CRT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014CRT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015CRT: Free
5515.91.90Effective on March 5, 201010%
Effective on March 5, 2010CRT: 10%

Effective on January 1, 20118%
Effective on January 1, 2011CRT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012CRT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013CRT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014CRT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015CRT: Free
5515.99.19Effective on March 5, 201010%



Effective on January 1, 20118%
Effective on January 1, 2011GPT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012GPT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013GPT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free



Effective on March 5, 2010CRT: 10%



Effective on January 1, 2011CRT: 8%



Effective on January 1, 2012CRT: 6%



Effective on January 1, 2013CRT: 4%



Effective on January 1, 2014CRT: 2%



Effective on January 1, 2015CRT: Free
5515.99.99Effective on March 5, 201010%
Effective on March 5, 2010CRT: 10%

Effective on January 1, 20118%
Effective on January 1, 2011CRT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012CRT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013CRT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014CRT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015CRT: Free
5516.11.90Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5516.12.99Effective on March 5, 201010%
Effective on March 5, 2010CRT: 10%

Effective on January 1, 20118%
Effective on January 1, 2011CRT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012CRT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013CRT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014CRT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015CRT: Free
5516.13.90Effective on March 5, 201010%
Effective on March 5, 2010CRT: 10%

Effective on January 1, 20118%
Effective on January 1, 2011CRT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012CRT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013CRT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014CRT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015CRT: Free
5516.14.90Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5516.21.99Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5516.22.90Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5516.23.99Effective on March 5, 201010%
Effective on March 5, 2010CRT: 10%

Effective on January 1, 20118%
Effective on January 1, 2011CRT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012CRT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013CRT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014CRT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015CRT: Free
5516.24.90Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5516.31.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010CRT: Free
5516.32.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010CRT: Free
5516.33.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010CRT: Free
5516.34.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010CRT: Free
5516.41.00Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5516.42.00Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5516.43.00Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5516.44.00Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5516.91.99Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5516.92.90Effective on March 5, 20107%
Effective on March 5, 2010CRT: 7%

Effective on January 1, 20114.5%
Effective on January 1, 2011CRT: 4.5%

Effective on January 1, 20122%
Effective on January 1, 2012CRT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013CRT: Free
5516.94.90Effective on March 5, 201010%
Effective on March 5, 2010CRT: 10%

Effective on January 1, 20118%
Effective on January 1, 2011CRT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012CRT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013CRT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014CRT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015CRT: Free
5601.21.29Effective on March 5, 20103%



Effective on January 1, 20112%
Effective on January 1, 2011GPT: 2%

Effective on January 1, 2012Free
Effective on January 1, 2012GPT: Free
5601.29.90Effective on March 5, 20103%



Effective on January 1, 20112%
Effective on January 1, 2011GPT: 2%

Effective on January 1, 2012Free
Effective on January 1, 2012GPT: Free
5602.10.90Effective on March 5, 201010%



Effective on January 1, 20118%
Effective on January 1, 2011GPT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012GPT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013GPT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5602.21.99Effective on March 5, 201010%



Effective on January 1, 20118%
Effective on January 1, 2011GPT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012GPT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013GPT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5602.29.00Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5602.90.90Effective on March 5, 201010%



Effective on January 1, 20118%
Effective on January 1, 2011GPT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012GPT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013GPT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5603.11.30Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
5603.11.40Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
5603.11.50Effective on March 5, 2010Free


5603.11.99Effective on March 5, 2010Free


5603.12.30Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010PT: Free
5603.12.40Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010PT: Free
5603.12.50Effective on March 5, 2010Free
Effective on March 5, 2010PT: Free
5603.12.99Effective on March 5, 2010Free
Effective on March 5, 2010PT: Free
5603.13.30Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010PT: Free
5603.13.40Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010PT: Free
5603.13.50Effective on March 5, 2010Free
Effective on March 5, 2010PT: Free
5603.13.99Effective on March 5, 2010Free
Effective on March 5, 2010PT: Free
5603.14.30Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010PT: Free
5603.14.40Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010PT: Free
5603.14.50Effective on March 5, 2010Free
Effective on March 5, 2010PT: Free
5603.14.99Effective on March 5, 2010Free
Effective on March 5, 2010PT: Free
5603.91.50Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
5603.91.90Effective on March 5, 2010Free


5603.92.60Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010PT: Free
5603.92.99Effective on March 5, 2010Free
Effective on March 5, 2010PT: Free
5603.93.60Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010PT: Free
5603.93.90Effective on March 5, 2010Free
Effective on March 5, 2010PT: Free
5603.94.50Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010PT: Free
5603.94.90Effective on March 5, 2010Free
Effective on March 5, 2010PT: Free
5604.90.10Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5606.00.90Effective on March 5, 2010Free


5801.10.99Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
5801.22.29Effective on March 5, 2010Free


5801.22.99Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
5801.23.90Effective on March 5, 2010Free


5801.24.90Effective on March 5, 2010Free


5801.25.10Effective on March 5, 2010Free


5801.25.29Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
5801.26.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
5801.31.90Effective on March 5, 2010Free


5801.32.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
5801.33.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
5801.34.90Effective on March 5, 2010Free


5801.35.99Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
5801.36.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
5801.90.99Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
5802.11.90Effective on March 5, 2010Free


5802.19.90Effective on March 5, 2010Free


5802.20.90Effective on March 5, 2010Free


5802.30.90Effective on March 5, 2010Free


5803.00.19Effective on March 5, 2010Free


5803.00.22Effective on March 5, 2010Free


5803.00.29Effective on March 5, 2010Free


5803.00.99Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
5804.10.30Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
5804.10.90Effective on March 5, 2010Free


5804.21.90Effective on March 5, 2010Free


5804.29.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
5804.30.30Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
5804.30.90Effective on March 5, 2010Free


5806.10.19Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010AUT: Free



Effective on March 5, 2010NZT: Free
5806.10.99Effective on March 5, 2010Free


5806.20.90Effective on March 5, 2010Free


5806.31.40Effective on March 5, 2010Free


5806.31.50Effective on March 5, 2010Free


5806.31.90Effective on March 5, 2010Free


5806.32.99Effective on March 5, 2010Free


5806.39.99Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
5806.40.90Effective on March 5, 2010Free


5807.10.19Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010AUT: Free



Effective on March 5, 2010NZT: Free
5807.10.29Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
5807.90.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
5808.10.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
5808.90.90Effective on March 5, 2010Free


5809.00.90Effective on March 5, 2010Free


5810.10.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
5810.91.30Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
5810.91.90Effective on March 5, 2010Free


5810.92.90Effective on March 5, 2010Free


5810.99.90Effective on March 5, 2010Free


5811.00.10Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5811.00.29Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5811.00.90Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5901.10.90Effective on March 5, 201010%



Effective on January 1, 20118%
Effective on January 1, 2011GPT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012GPT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013GPT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5901.90.90Effective on March 5, 201010%



Effective on January 1, 20118%
Effective on January 1, 2011GPT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012GPT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013GPT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5902.10.00Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5902.20.00Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5902.90.00Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5903.10.19Effective on March 5, 201010%
Effective on March 5, 2010GPT: 10%

Effective on January 1, 20118%
Effective on January 1, 2011GPT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012GPT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013GPT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free



Effective on January 1, 2011PT: 8%



Effective on January 1, 2012PT: 6%



Effective on January 1, 2013PT: 4%



Effective on January 1, 2014PT: 2%



Effective on January 1, 2015PT: Free
5903.10.29Effective on March 5, 201010%
Effective on March 5, 2010GPT: 10%

Effective on January 1, 20118%
Effective on January 1, 2011GPT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012GPT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013GPT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free



Effective on January 1, 2011PT: 8%



Effective on January 1, 2012PT: 6%



Effective on January 1, 2013PT: 4%



Effective on January 1, 2014PT: 2%



Effective on January 1, 2015PT: Free
5903.20.19Effective on March 5, 201010%
Effective on March 5, 2010GPT: 10%

Effective on January 1, 20118%
Effective on January 1, 2011GPT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012GPT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013GPT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free



Effective on January 1, 2011PT: 8%



Effective on January 1, 2012PT: 6%



Effective on January 1, 2013PT: 4%



Effective on January 1, 2014PT: 2%



Effective on January 1, 2015PT: Free
5903.20.23Effective on March 5, 20108%



Effective on January 1, 20116.5%



Effective on January 1, 20125%



Effective on January 1, 20133.5%
Effective on January 1, 2013GPT: 3.5%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free



Effective on January 1, 2011PT: 6.5%



Effective on January 1, 2012PT: 5%



Effective on January 1, 2013PT: 3.5%



Effective on January 1, 2014PT: 2%



Effective on January 1, 2015PT: Free
5903.20.29Effective on March 5, 201010%
Effective on March 5, 2010GPT: 10%

Effective on January 1, 20118%
Effective on January 1, 2011GPT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012GPT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013GPT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free



Effective on January 1, 2011PT: 8%



Effective on January 1, 2012PT: 6%



Effective on January 1, 2013PT: 4%



Effective on January 1, 2014PT: 2%



Effective on January 1, 2015PT: Free
5903.90.10Effective on March 5, 201010%



Effective on January 1, 20118%
Effective on January 1, 2011GPT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012GPT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013GPT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free



Effective on January 1, 2011PT: 8%



Effective on January 1, 2012PT: 6%



Effective on January 1, 2013PT: 4%



Effective on January 1, 2014PT: 2%



Effective on January 1, 2015PT: Free
5903.90.29Effective on March 5, 201010%



Effective on January 1, 20118%
Effective on January 1, 2011GPT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012GPT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013GPT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free



Effective on January 1, 2011PT: 8%



Effective on January 1, 2012PT: 6%



Effective on January 1, 2013PT: 4%



Effective on January 1, 2014PT: 2%



Effective on January 1, 2015PT: Free
5906.10.90Effective on March 5, 201010%



Effective on January 1, 20118%
Effective on January 1, 2011GPT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012GPT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013GPT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5906.91.99Effective on March 5, 201010%



Effective on January 1, 20118%
Effective on January 1, 2011GPT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012GPT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013GPT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5906.99.19Effective on March 5, 201010%



Effective on January 1, 20118%
Effective on January 1, 2011GPT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012GPT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013GPT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5906.99.22Effective on March 5, 20108%



Effective on January 1, 20116.5%



Effective on January 1, 20125%



Effective on January 1, 20133.5%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5906.99.29Effective on March 5, 201010%



Effective on January 1, 20118%
Effective on January 1, 2011GPT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012GPT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013GPT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5907.00.13Effective on March 5, 20106%



Effective on January 1, 20115%



Effective on January 1, 20124%



Effective on January 1, 20133%



Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5907.00.18Effective on March 5, 201010%



Effective on January 1, 20118%
Effective on January 1, 2011GPT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012GPT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013GPT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5907.00.19Effective on March 5, 201010%
Effective on March 5, 2010GPT: 10%

Effective on January 1, 20118%
Effective on January 1, 2011GPT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012GPT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013GPT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5909.00.90Effective on March 5, 201010%



Effective on January 1, 20118%
Effective on January 1, 2011GPT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012GPT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013GPT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5910.00.19Effective on March 5, 20107%



Effective on January 1, 20115%



Effective on January 1, 20123%



Effective on January 1, 2013Free


5910.00.90Effective on March 5, 20107%
Effective on March 5, 2010GPT: 7%

Effective on January 1, 20115%
Effective on January 1, 2011GPT: 5%

Effective on January 1, 20123%
Effective on January 1, 2012GPT: 3%

Effective on January 1, 2013Free
Effective on January 1, 2013GPT: Free
5911.10.90Effective on March 5, 201010%



Effective on January 1, 20118%
Effective on January 1, 2011GPT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012GPT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013GPT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5911.20.90Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


5911.31.10Effective on March 5, 20105%



Effective on January 1, 20114%



Effective on January 1, 20123%



Effective on January 1, 20132%



Effective on January 1, 2014Free


5911.32.10Effective on March 5, 20105%



Effective on January 1, 20114%



Effective on January 1, 20123%



Effective on January 1, 20132%



Effective on January 1, 2014Free


5911.40.90Effective on March 5, 201010%



Effective on January 1, 20118%
Effective on January 1, 2011GPT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012GPT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013GPT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
5911.90.20Effective on March 5, 20107%



Effective on January 1, 20115%



Effective on January 1, 20123%



Effective on January 1, 20132%



Effective on January 1, 2014Free


5911.90.90Effective on March 5, 20108%



Effective on January 1, 20116%
Effective on January 1, 2011GPT: 6%

Effective on January 1, 20124%
Effective on January 1, 2012GPT: 4%

Effective on January 1, 20132%
Effective on January 1, 2013GPT: 2%

Effective on January 1, 2014Free
Effective on January 1, 2014GPT: Free
6001.10.90Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


6001.21.00Effective on March 5, 201010%
Effective on March 5, 2010GPT: 10%

Effective on January 1, 20118%
Effective on January 1, 2011GPT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012GPT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013GPT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
6001.22.90Effective on March 5, 20107%



Effective on January 1, 20114.5%



Effective on January 1, 20122%



Effective on January 1, 2013Free


6001.29.90Effective on March 5, 201010%
Effective on March 5, 2010GPT: 10%

Effective on January 1, 20118%
Effective on January 1, 2011GPT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012GPT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013GPT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
6001.91.00Effective on March 5, 201010%
Effective on March 5, 2010GPT: 10%

Effective on January 1, 20118%
Effective on January 1, 2011GPT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012GPT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013GPT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
6001.92.90Effective on March 5, 20107%



Effective on January 1, 20114.5%



Effective on January 1, 20122%



Effective on January 1, 2013Free


6001.99.90Effective on March 5, 201010%
Effective on March 5, 2010GPT: 10%

Effective on January 1, 20118%
Effective on January 1, 2011GPT: 8%

Effective on January 1, 20126%
Effective on January 1, 2012GPT: 6%

Effective on January 1, 20134%
Effective on January 1, 2013GPT: 4%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
6002.40.40Effective on March 5, 20108%



Effective on January 1, 20116.5%



Effective on January 1, 20125%



Effective on January 1, 20133.5%
Effective on January 1, 2013GPT: 3.5%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
6002.40.90Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


6002.90.19Effective on March 5, 20108%



Effective on January 1, 20116.5%



Effective on January 1, 20125%



Effective on January 1, 20133.5%
Effective on January 1, 2013GPT: 3.5%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
6002.90.90Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


6003.10.99Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


6003.20.40Effective on March 5, 20108%



Effective on January 1, 20116.5%



Effective on January 1, 20125%



Effective on January 1, 20133.5%
Effective on January 1, 2013GPT: 3.5%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
6003.20.90Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


6003.30.99Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


6003.40.99Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


6003.90.40Effective on March 5, 20108%



Effective on January 1, 20116.5%



Effective on January 1, 20125%



Effective on January 1, 20133.5%
Effective on January 1, 2013GPT: 3.5%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
6003.90.90Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


6004.10.19Effective on March 5, 20108%



Effective on January 1, 20116.5%



Effective on January 1, 20125%



Effective on January 1, 20133.5%
Effective on January 1, 2013GPT: 3.5%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
6004.10.90Effective on March 5, 20107%



Effective on January 1, 20114.5%



Effective on January 1, 20122%



Effective on January 1, 2013Free


6004.90.30Effective on March 5, 20108%



Effective on January 1, 20116.5%



Effective on January 1, 20125%



Effective on January 1, 20133.5%
Effective on January 1, 2013GPT: 3.5%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
6004.90.90Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


6005.21.30Effective on March 5, 20108%



Effective on January 1, 20116.5%



Effective on January 1, 20125%



Effective on January 1, 20133.5%
Effective on January 1, 2013GPT: 3.5%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
6005.21.90Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


6005.22.30Effective on March 5, 20108%



Effective on January 1, 20116.5%



Effective on January 1, 20125%



Effective on January 1, 20133.5%
Effective on January 1, 2013GPT: 3.5%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
6005.22.90Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


6005.23.30Effective on March 5, 20108%



Effective on January 1, 20116.5%



Effective on January 1, 20125%



Effective on January 1, 20133.5%
Effective on January 1, 2013GPT: 3.5%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
6005.23.90Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


6005.24.30Effective on March 5, 20108%



Effective on January 1, 20116.5%



Effective on January 1, 20125%



Effective on January 1, 20133.5%
Effective on January 1, 2013GPT: 3.5%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
6005.24.90Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


6005.31.90Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


6005.32.90Effective on March 5, 20107%



Effective on January 1, 20114.5%



Effective on January 1, 20122%



Effective on January 1, 2013Free


6005.33.99Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


6005.34.90Effective on March 5, 20107%



Effective on January 1, 20114.5%



Effective on January 1, 20122%



Effective on January 1, 2013Free


6005.41.90Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


6005.42.90Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


6005.43.99Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


6005.44.90Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


6005.90.29Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


6005.90.99Effective on March 5, 20108%



Effective on January 1, 20116.5%



Effective on January 1, 20125%



Effective on January 1, 20133.5%



Effective on January 1, 20142%



Effective on January 1, 2015Free


6006.21.10Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


6006.21.90Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


6006.22.10Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


6006.22.90Effective on March 5, 20107%



Effective on January 1, 20114.5%



Effective on January 1, 20122%



Effective on January 1, 2013Free


6006.23.29Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


6006.23.90Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


6006.24.10Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


6006.24.90Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


6006.31.90Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


6006.32.90Effective on March 5, 20107%



Effective on January 1, 20114.5%



Effective on January 1, 20122%



Effective on January 1, 2013Free


6006.33.90Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


6006.34.90Effective on March 5, 20107%



Effective on January 1, 20114.5%



Effective on January 1, 20122%



Effective on January 1, 2013Free


6006.41.90Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


6006.42.90Effective on March 5, 20107%



Effective on January 1, 20114.5%



Effective on January 1, 20122%



Effective on January 1, 2013Free


6006.43.90Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


6006.44.90Effective on March 5, 20107%



Effective on January 1, 20114.5%



Effective on January 1, 20122%



Effective on January 1, 2013Free


6006.90.90Effective on March 5, 201010%



Effective on January 1, 20118%



Effective on January 1, 20126%



Effective on January 1, 20134%



Effective on January 1, 20142%



Effective on January 1, 2015Free


6804.10.00Effective on March 5, 2010Free


6804.23.00Effective on March 5, 2010Free


6805.10.20Effective on March 5, 2010Free


6805.10.90Effective on March 5, 2010Free


6805.20.20Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
6805.20.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
6805.30.20Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
6805.30.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
6806.10.10Effective on March 5, 2010Free


6806.10.90Effective on March 5, 2010Free


6806.20.00Effective on March 5, 2010Free


6806.90.90Effective on March 5, 2010Free


6814.10.90Effective on March 5, 2010Free


6814.90.00Effective on March 5, 2010Free


6815.10.20Effective on March 5, 2010Free


6815.10.90Effective on March 5, 20103%



Effective on January 1, 20112%
Effective on January 1, 2011GPT: 2%

Effective on January 1, 2012Free
Effective on January 1, 2012GPT: Free
7019.31.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7019.32.20Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7019.32.90Effective on March 5, 2010Free
Effective on March 5, 2010PT: Free
7019.39.99Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7019.40.20Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7019.40.99Effective on March 5, 201013%



Effective on January 1, 201110.5%
Effective on January 1, 2011AUT: 10.5%

Effective on January 1, 20128%
Effective on January 1, 2012AUT: 8%

Effective on January 1, 20135.5%
Effective on January 1, 2013AUT: 5.5%

Effective on January 1, 20143%
Effective on January 1, 2014AUT: 3%

Effective on January 1, 2015Free
Effective on January 1, 2015AUT: Free



Effective on January 1, 2011NZT: 10.5%



Effective on January 1, 2012NZT: 8%



Effective on January 1, 2013NZT: 5.5%



Effective on January 1, 2014NZT: 3%



Effective on January 1, 2015NZT: Free
7019.51.20Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7019.51.99Effective on March 5, 2010Free
Effective on March 5, 2010AUT: Free



Effective on March 5, 2010NZT: Free
7019.52.20Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7019.52.99Effective on March 5, 2010Free
Effective on March 5, 2010AUT: Free



Effective on March 5, 2010NZT: Free
7019.59.20Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7019.59.99Effective on March 5, 2010Free
Effective on March 5, 2010AUT: Free



Effective on March 5, 2010NZT: Free
7019.90.40Effective on March 5, 2010Free
Effective on March 5, 2010PT: Free
7019.90.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7106.92.19Effective on March 5, 2010Free


7106.92.21Effective on March 5, 2010Free


7106.92.22Effective on March 5, 2010Free


7107.00.00Effective on March 5, 2010Free


7108.13.20Effective on March 5, 2010Free


7109.00.00Effective on March 5, 2010Free


7111.00.00Effective on March 5, 2010Free


7115.10.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7115.90.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7202.60.00Effective on March 5, 2010Free


7202.70.00Effective on March 5, 2010Free


7202.91.00Effective on March 5, 2010Free


7202.92.10Effective on March 5, 2010Free


7202.92.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7202.93.00Effective on March 5, 2010Free


7202.99.00Effective on March 5, 2010Free


7205.10.10Effective on March 5, 2010Free


7206.90.00Effective on March 5, 2010Free


7303.00.00Effective on March 5, 2010Free


7307.11.10Effective on March 5, 2010Free


7307.11.90Effective on March 5, 2010Free


7307.19.91Effective on March 5, 2010Free


7307.19.99Effective on March 5, 2010Free


7307.21.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7307.21.91Effective on March 5, 2010Free


7307.21.99Effective on March 5, 2010Free


7307.22.90Effective on March 5, 2010Free


7307.23.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7307.23.90Effective on March 5, 2010Free


7307.29.91Effective on March 5, 2010Free


7307.29.99Effective on March 5, 2010Free


7307.91.19Effective on March 5, 2010Free


7307.91.20Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7307.91.90Effective on March 5, 2010Free


7307.92.90Effective on March 5, 2010Free


7307.93.10Effective on March 5, 2010Free


7307.99.20Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7307.99.91Effective on March 5, 2010Free


7307.99.99Effective on March 5, 2010Free


7309.00.90Effective on March 5, 2010Free


7310.10.11Effective on March 5, 2010Free


7310.10.19Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7310.10.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7310.21.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7310.29.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7311.00.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7315.12.91Effective on March 5, 2010Free


7315.12.99Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7315.81.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7315.82.91Effective on March 5, 2010Free


7315.82.92Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7315.89.91Effective on March 5, 2010Free


7315.89.92Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7315.90.91Effective on March 5, 2010Free


7315.90.99Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7318.11.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7318.12.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7318.13.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7318.14.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7318.15.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010AUT: Free



Effective on March 5, 2010NZT: Free
7318.16.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010AUT: Free



Effective on March 5, 2010NZT: Free
7318.19.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7318.21.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010AUT: Free



Effective on March 5, 2010NZT: Free
7318.22.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010AUT: Free



Effective on March 5, 2010NZT: Free
7318.23.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7318.24.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7318.29.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7320.10.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010AUT: Free



Effective on March 5, 2010NZT: Free
7320.20.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010AUT: Free



Effective on March 5, 2010NZT: Free
7320.90.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7324.29.10Effective on March 5, 2010Free


7325.91.10Effective on March 5, 2010Free


7325.91.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7407.10.11Effective on March 5, 2010Free


7407.10.12Effective on March 5, 2010Free


7407.10.21Effective on March 5, 2010Free


7407.10.29Effective on March 5, 2010Free


7407.21.21Effective on March 5, 2010Free


7407.21.22Effective on March 5, 2010Free


7407.21.90Effective on March 5, 2010Free


7407.29.21Effective on March 5, 2010Free


7407.29.29Effective on March 5, 2010Free


7407.29.90Effective on March 5, 2010Free


7408.11.31Effective on March 5, 2010Free


7408.11.32Effective on March 5, 2010Free


7408.19.00Effective on March 5, 2010Free


7408.21.20Effective on March 5, 2010Free


7408.21.90Effective on March 5, 2010Free


7408.22.10Effective on March 5, 2010Free


7408.22.90Effective on March 5, 2010Free


7408.29.10Effective on March 5, 2010Free


7408.29.90Effective on March 5, 2010Free


7411.10.00Effective on March 5, 2010Free


7411.21.00Effective on March 5, 2010Free


7411.22.00Effective on March 5, 2010Free


7411.29.00Effective on March 5, 2010Free


7412.10.00Effective on March 5, 2010Free


7412.20.00Effective on March 5, 2010Free


7413.00.00Effective on March 5, 2010Free


7415.10.00Effective on March 5, 2010Free


7415.21.00Effective on March 5, 2010Free


7415.29.00Effective on March 5, 2010Free


7415.33.90Effective on March 5, 2010Free


7415.39.00Effective on March 5, 2010Free


7603.10.00Effective on March 5, 2010Free


7603.20.00Effective on March 5, 2010Free


7604.10.12Effective on March 5, 2010Free


7604.10.20Effective on March 5, 2010Free


7604.21.00Effective on March 5, 2010Free


7604.29.12Effective on March 5, 2010Free


7604.29.20Effective on March 5, 2010Free


7605.19.00Effective on March 5, 2010Free


7605.29.00Effective on March 5, 2010Free


7606.11.20Effective on March 5, 2010Free


7606.12.90Effective on March 5, 2010Free


7606.91.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7606.92.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7607.11.19Effective on March 5, 2010Free


7607.19.90Effective on March 5, 2010Free


7607.20.90Effective on March 5, 20105.5%



Effective on January 1, 20114.5%
Effective on January 1, 2011GPT: 4.5%

Effective on January 1, 20123.5%
Effective on January 1, 2012GPT: 3.5%

Effective on January 1, 20132.5%
Effective on January 1, 2013GPT: 2.5%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
7608.10.00Effective on March 5, 2010Free


7609.00.00Effective on March 5, 20103%



Effective on January 1, 20112%
Effective on January 1, 2011GPT: 2%

Effective on January 1, 2012Free
Effective on January 1, 2012GPT: Free
7611.00.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7613.00.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7614.10.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7614.90.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7616.10.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
7801.10.90Effective on March 5, 2010Free


7801.99.00Effective on March 5, 2010Free


7804.11.90Effective on March 5, 2010Free


7804.19.00Effective on March 5, 2010Free


7804.20.00Effective on March 5, 2010Free


7806.00.10Effective on March 5, 2010Free


7806.00.90Effective on March 5, 2010Free


8003.00.20Effective on March 5, 2010Free


8007.00.20Effective on March 5, 2010Free


8007.00.30Effective on March 5, 2010Free


8101.99.90Effective on March 5, 2010Free


8102.95.10Effective on March 5, 2010Free


8102.95.20Effective on March 5, 2010Free


8102.99.00Effective on March 5, 2010Free


8103.90.00Effective on March 5, 2010Free


8104.11.00Effective on March 5, 2010Free


8104.19.90Effective on March 5, 2010Free


8104.30.00Effective on March 5, 2010Free


8104.90.00Effective on March 5, 2010Free


8105.20.90Effective on March 5, 2010Free


8105.90.00Effective on March 5, 2010Free


8107.90.00Effective on March 5, 2010Free


8108.20.90Effective on March 5, 2010Free


8108.30.00Effective on March 5, 2010Free


8108.90.90Effective on March 5, 2010Free


8109.20.90Effective on March 5, 2010Free


8109.30.00Effective on March 5, 2010Free


8109.90.90Effective on March 5, 2010Free


8111.00.12Effective on March 5, 2010Free


8111.00.22Effective on March 5, 2010Free


8111.00.40Effective on March 5, 2010Free


8112.51.00Effective on March 5, 2010Free


8112.52.00Effective on March 5, 2010Free


8112.59.00Effective on March 5, 2010Free


8112.92.90Effective on March 5, 2010Free


8112.99.20Effective on March 5, 2010Free


8112.99.90Effective on March 5, 2010Free


8113.00.00Effective on March 5, 2010Free


8205.70.20Effective on March 5, 2010Free


8207.19.20Effective on March 5, 2010Free


8207.19.90Effective on March 5, 2010Free


8207.20.10Effective on March 5, 2010Free


8207.30.10Effective on March 5, 2010Free


8207.40.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8207.50.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free



Effective on March 5, 2010AUT: Free



Effective on March 5, 2010NZT: Free
8207.60.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8207.80.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8209.00.10Effective on March 5, 2010Free


8209.00.92Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8301.20.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8301.30.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8301.40.10Effective on March 5, 2010Free


8301.60.00Effective on March 5, 2010Free


8307.10.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8307.90.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8308.10.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8308.90.90Effective on March 5, 2010Free


8309.10.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8309.90.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8311.10.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8311.20.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8311.30.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8311.90.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8401.10.00Effective on March 5, 2010Free


8401.40.00Effective on March 5, 2010Free


8402.11.00Effective on March 5, 20106%



Effective on January 1, 20114%



Effective on January 1, 20122%



Effective on January 1, 2013Free


8402.12.00Effective on March 5, 20103%



Effective on January 1, 20112%



Effective on January 1, 2012Free


8402.19.00Effective on March 5, 20106%



Effective on January 1, 20114%



Effective on January 1, 20122%



Effective on January 1, 2013Free


8402.20.00Effective on March 5, 20102.5%



Effective on January 1, 20112%



Effective on January 1, 20122%



Effective on January 1, 20132%



Effective on January 1, 20142%



Effective on January 1, 2015Free


8402.90.00Effective on March 5, 20102.5%



Effective on January 1, 20112%



Effective on January 1, 2012Free


8403.10.00Effective on March 5, 2010Free


8404.10.10Effective on March 5, 20104%



Effective on January 1, 20112%



Effective on January 1, 2012Free


8407.33.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8407.34.10Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8407.34.21Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8407.34.29Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8409.91.20Effective on March 5, 2010Free


8409.91.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8410.11.10Effective on March 5, 20108%



Effective on January 1, 20116.5%



Effective on January 1, 20125%



Effective on January 1, 20133.5%



Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
8410.11.20Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8410.12.10Effective on March 5, 20108%



Effective on January 1, 20116.5%



Effective on January 1, 20125%



Effective on January 1, 20133.5%



Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
8410.12.20Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8410.13.10Effective on March 5, 20108%



Effective on January 1, 20116.5%



Effective on January 1, 20125%



Effective on January 1, 20133.5%



Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
8410.13.20Effective on March 5, 2010Free


8410.90.20Effective on March 5, 20108%



Effective on January 1, 20116.5%



Effective on January 1, 20125%



Effective on January 1, 20133.5%



Effective on January 1, 20142%



Effective on January 1, 2015Free


8410.90.30Effective on March 5, 2010Free


8411.81.20Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8411.81.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8411.82.20Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8411.82.90Effective on March 5, 20108%



Effective on January 1, 20116.5%



Effective on January 1, 20125%



Effective on January 1, 20133.5%



Effective on January 1, 20142.5%



Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
8411.99.20Effective on March 5, 2010Free


8413.70.99Effective on March 5, 20105%



Effective on January 1, 20114%



Effective on January 1, 20123%



Effective on January 1, 20132%



Effective on January 1, 20142%



Effective on January 1, 2015Free


8415.20.90Effective on March 5, 2010Free


8415.83.10Effective on March 5, 2010Free


8415.90.22Effective on March 5, 2010Free


8415.90.29Effective on March 5, 2010Free


8421.23.20Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8421.23.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8421.31.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8436.80.91Effective on March 5, 2010Free


8437.10.91Effective on March 5, 2010Free


8437.80.10Effective on March 5, 2010Free


8438.20.10Effective on March 5, 2010Free


8438.40.10Effective on March 5, 2010Free


8438.60.10Effective on March 5, 2010Free


8443.13.20Effective on March 5, 2010Free


8451.80.10Effective on March 5, 2010Free


8457.30.00Effective on March 5, 2010Free


8458.11.10Effective on March 5, 2010Free


8458.19.10Effective on March 5, 2010Free


8458.91.90Effective on March 5, 2010Free


8459.21.10Effective on March 5, 2010Free


8459.29.10Effective on March 5, 2010Free


8459.31.10Effective on March 5, 2010Free


8459.39.90Effective on March 5, 2010Free


8459.40.10Effective on March 5, 2010Free


8459.61.10Effective on March 5, 2010Free


8460.29.10Effective on March 5, 2010Free


8460.90.91Effective on March 5, 2010Free


8461.50.11Effective on March 5, 2010Free


8461.50.91Effective on March 5, 2010Free


8462.21.91Effective on March 5, 2010Free


8462.29.91Effective on March 5, 2010Free


8462.31.10Effective on March 5, 2010Free


8462.39.10Effective on March 5, 2010Free


8462.49.21Effective on March 5, 2010Free


8462.91.99Effective on March 5, 2010Free


8463.10.10Effective on March 5, 2010Free


8463.30.10Effective on March 5, 2010Free


8463.90.10Effective on March 5, 2010Free


8467.11.10Effective on March 5, 2010Free


8467.19.10Effective on March 5, 2010Free


8467.21.10Effective on March 5, 2010Free


8467.22.10Effective on March 5, 2010Free


8467.29.10Effective on March 5, 2010Free


8468.90.10Effective on March 5, 2010Free


8477.10.10Effective on March 5, 2010Free


8477.20.10Effective on March 5, 2010Free


8477.51.11Effective on March 5, 2010Free


8477.51.21Effective on March 5, 2010Free


8477.59.11Effective on March 5, 2010Free


8477.59.21Effective on March 5, 2010Free


8477.80.91Effective on March 5, 20108%



Effective on January 1, 20116.5%



Effective on January 1, 20125%



Effective on January 1, 20133.5%



Effective on January 1, 20142%



Effective on January 1, 2015Free


8480.20.00Effective on March 5, 2010Free


8480.30.00Effective on March 5, 2010Free


8480.71.10Effective on March 5, 2010Free


8480.79.00Effective on March 5, 2010Free


8482.10.10Effective on March 5, 2010Free


8482.80.10Effective on March 5, 2010Free


8483.20.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8483.30.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8483.40.91Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8501.10.12Effective on March 5, 2010Free


8501.10.99Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8501.20.90Effective on March 5, 2010Free


8501.31.20Effective on March 5, 2010Free


8501.31.30Effective on March 5, 2010Free


8501.32.20Effective on March 5, 2010Free


8501.32.90Effective on March 5, 2010Free


8501.33.20Effective on March 5, 2010Free


8501.33.30Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8501.34.20Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8501.34.30Effective on March 5, 2010Free


8501.40.22Effective on March 5, 2010Free


8501.40.29Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8501.40.39Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8501.51.90Effective on March 5, 2010Free


8501.52.20Effective on March 5, 2010Free


8501.53.91Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8501.53.99Effective on March 5, 2010Free


8501.61.90Effective on March 5, 2010Free


8501.62.90Effective on March 5, 2010Free


8501.63.90Effective on March 5, 2010Free


8501.64.91Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8501.64.99Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8502.11.90Effective on March 5, 2010Free


8502.12.00Effective on March 5, 2010Free


8502.13.00Effective on March 5, 2010Free


8502.20.90Effective on March 5, 2010Free


8502.39.10Effective on March 5, 20105%



Effective on January 1, 20114%



Effective on January 1, 20123%



Effective on January 1, 20132%
Effective on January 1, 2013GPT: 2%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
8502.40.00Effective on March 5, 2010Free


8506.90.90Effective on March 5, 2010Free


8507.10.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8507.20.10Effective on March 5, 2010Free


8507.30.20Effective on March 5, 2010Free


8507.40.10Effective on March 5, 2010Free


8507.80.20Effective on March 5, 2010Free


8507.90.90Effective on March 5, 2010Free


8511.10.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8511.20.00Effective on March 5, 2010Free


8511.30.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8511.40.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8511.50.00Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8511.80.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8511.90.90Effective on March 5, 2010Free


8516.10.20Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8516.80.90Effective on March 5, 2010Free


8528.49.11Effective on March 5, 2010Free


8528.49.19Effective on March 5, 2010Free


8528.59.11Effective on March 5, 2010Free


8528.59.19Effective on March 5, 2010Free


8528.71.40Effective on March 5, 2010Free


8528.72.34Effective on March 5, 2010Free


8528.72.97Effective on March 5, 2010Free


8536.20.90Effective on March 5, 20102%



Effective on January 1, 20112%



Effective on January 1, 2012Free


8536.70.10Effective on March 5, 2010Free


8536.70.20Effective on March 5, 2010Free
Effective on March 5, 2010CRT: Free
8536.70.30Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8536.90.91Effective on March 5, 20104%



Effective on January 1, 20112%



Effective on January 1, 2012Free


8536.90.92Effective on March 5, 20102%



Effective on January 1, 20112%



Effective on January 1, 2012Free


8537.10.21Effective on March 5, 20102%



Effective on January 1, 20112%



Effective on January 1, 2012Free


8537.10.31Effective on March 5, 20102%



Effective on January 1, 20112%



Effective on January 1, 2012Free


8537.10.93Effective on March 5, 20102%



Effective on January 1, 20112%



Effective on January 1, 2012Free


8542.31.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8542.32.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8542.33.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8542.39.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
8544.11.90Effective on March 5, 20103%



Effective on January 1, 20112%
Effective on January 1, 2011GPT: 2%

Effective on January 1, 2012Free
Effective on January 1, 2012GPT: Free
8544.19.90Effective on March 5, 20103%



Effective on January 1, 20112%
Effective on January 1, 2011GPT: 2%

Effective on January 1, 2012Free
Effective on January 1, 2012GPT: Free
8544.49.90Effective on March 5, 20103%



Effective on January 1, 20112.5%
Effective on January 1, 2011GPT: 2.5%

Effective on January 1, 20122%
Effective on January 1, 2012GPT: 2%

Effective on January 1, 2013Free
Effective on January 1, 2013GPT: Free
8544.60.91Effective on March 5, 20104%



Effective on January 1, 20113.5%



Effective on January 1, 20123%



Effective on January 1, 20132.5%
Effective on January 1, 2013GPT: 2.5%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
8544.60.99Effective on March 5, 20105%



Effective on January 1, 20114%



Effective on January 1, 20123%



Effective on January 1, 20132.5%
Effective on January 1, 2013GPT: 2.5%

Effective on January 1, 20142%
Effective on January 1, 2014GPT: 2%

Effective on January 1, 2015Free
Effective on January 1, 2015GPT: Free
8545.19.28Effective on March 5, 2010Free


8545.19.29Effective on March 5, 2010Free


8548.90.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
9001.10.90Effective on March 5, 2010Free
Effective on March 5, 2010GPT: Free
9001.20.00Effective on March 5, 2010Free


9013.10.00Effective on March 5, 2010Free


9013.20.00Effective on March 5, 2010Free


9013.80.90Effective on March 5, 2010Free


9013.90.30Effective on March 5, 2010Free


9015.90.10Effective on March 5, 2010Free


9016.00.10Effective on March 5, 2010Free


9016.00.90Effective on March 5, 2010Free


9017.90.10Effective on March 5, 2010Free


9017.90.90Effective on March 5, 2010Free


9024.10.90Effective on March 5, 2010Free


9024.80.90Effective on March 5, 2010Free


9025.90.90Effective on March 5, 2010Free


9028.10.00Effective on March 5, 2010Free


9028.20.90Effective on March 5, 2010Free


9028.30.00Effective on March 5, 2010Free


9029.20.90Effective on March 5, 2010Free


9029.90.20Effective on March 5, 2010Free


9030.10.90Effective on March 5, 2010Free


9030.31.10Effective on March 5, 2010Free


9030.33.10Effective on March 5, 2010Free


9030.84.10Effective on March 5, 2010Free


9030.89.10Effective on March 5, 2010Free


9031.20.90Effective on March 5, 2010Free


9031.49.90Effective on March 5, 2010Free


9031.80.90Effective on March 5, 2010Free


9032.89.90Effective on March 5, 2010Free


9033.00.90Effective on March 5, 2010Free


„SCHEDULE 3 (Section 2161)SCHEDULE (Section 7.1)PROJECTS AND CLASSES OF PROJECTS1. The proposed modification of a municipal or community building or facility for the purpose of improving energy efficiency.2. The proposed modification of a municipal or community building, structure or facility for the purpose of repairing or preventing damage to property as a result of a natural disaster or a severe weather event.3. The proposed installation of an intelligent transportation system and its supporting structures.4. The proposed modification of a municipal or community facility for the collection, processing, diversion, treatment or disposal of solid waste.5. (1) The proposed construction, installation, operation, expansion, modification or removal of a building that is only to be used for one or more of the purposes set out in subsection (2) if the project is not to be carried out within 250 m of an environmentally sensitive area.(2) The following uses are set out for the purpose of subsection (1):(a) providing residential, institutional or other accommodations;(b) providing offices, meeting rooms and related facilities;(c) providing medical or emergency facilities and services;(d) providing educational, financial or informational facilities and services;(e) providing cultural, heritage, artistic or tourism facilities and services;(f) providing recreational and sporting facilities and services;(g) providing municipal parking or maintenance facilities; and(h) presenting artistic, cultural, sporting and other community-related events.6. The proposed construction, installation, operation, expansion or modification of a public transit facility,(a) if the project is to be carried out within 300 m of a transportation or utility right of way or on land zoned for transportation or industrial use; and(b) if the project(i) is not to be carried out within 250 m of an environmentally sensitive area, or(ii) is to be carried out within 250 m of an environmentally sensitive area and(A) complies with any law and any management plan, in relation to the environmentally sensitive area, and(B) in the case of an environmentally sensitive area protected by a federal government body, measures are in place to protect the area and the project has a total cost, other than the cost of land, below $10 million.7. The proposed construction, installation, operation, expansion or modification of a bus rapid transit system,(a) if the project is to be carried out within 300 m of a transportation or utility right of way or on land zoned for transportation or industrial use; and(b) if the project(i) is not to be carried out within 250 m of an environmentally sensitive area, or(ii) is to be carried out within 250 m of an environmentally sensitive area and(A) complies with any law and any management plan, in relation to the environmentally sensitive area, and(B) in the case of an environmentally sensitive area protected by a federal government body, measures are in place to protect the area and the project has a total cost, other than the cost of land, below $10 million.8. The proposed expansion or modification of a public transit or railway system,(a) if the project is to be carried out within 300 m of a transportation or utility right of way or on land zoned for transportation or industrial use; and(b) if the project(i) is not to be carried out within 250 m of an environmentally sensitive area, or(ii) is to be carried out within 250 m of an environmentally sensitive area and(A) complies with any law and any management plan, in relation to the environmentally sensitive area, and(B) in the case of an environmentally sensitive area protected by a federal government body, measures are in place to protect the area and the project has a total cost, other than the cost of land, below $10 million.9. The proposed construction, installation, operation, expansion or modification of an overpass, a grade separation, a road intersection or a highway interchange(a) if the project is to be carried out within 300 m of a transportation or utility right of way or on land zoned for transportation or industrial use; and(b) if the project(i) is not to be carried out within 250 m of an environmentally sensitive area, or(ii) is to be carried out within 250 m of an environmentally sensitive area and(A) complies with any law and any management plan, in relation to the environmentally sensitive area, and(B) in the case of an environmentally sensitive area protected by a federal government body, measures are in place to protect the area and the project has a total cost, other than the cost of land, below $10 million.10. The proposed modification or widening of a road or public highway,(a) if the project does not involve the addition of more than two lanes;(b) if the project is to be carried out within 300 m of a transportation or utility right of way or on land zoned for transportation or industrial use; and(c) if the project(i) is not to be carried out within 250 m of an environmentally sensitive area, or(ii) is to be carried out within 250 m of an environmentally sensitive area and(A) complies with any law and any management plan, in relation to the environmentally sensitive area, and(B) in the case of an environmentally sensitive area protected by a federal government body, measures are in place to protect the area and the project has a total cost, other than the cost of land, below $10 million.11. The proposed modification or widening of a bridge, including the bridge approaches,(a) if the project does not involve the addition of more than two lanes;(b) if the project is not to be carried out in a water body; and(c) if the project(i) is not to be carried out within 250 m of an environmentally sensitive area, or(ii) is to be carried out within 250 m of an environmentally sensitive area and(A) complies with any law and any management plan, in relation to the environmentally sensitive area, and(B) in the case of an environmentally sensitive area protected by a federal government body, measures are in place to protect the area and the project has a total cost, other than the cost of land, below $10 million.12. The proposed construction, installation, operation, expansion, modification or removal of a facility for the treatment of potable water and related distribution systems,(a) if the project does not involve a dam, dyke or reservoir other than a reservoir for the storage of treated water;(b) if the project does not involve the extraction of ground water; and(c) if the project(i) is not to be carried out within 250 m of an environmentally sensitive area, or(ii) is to be carried out within 250 m of an environmentally sensitive area and(A) complies with any law and any management plan, in relation to the environmentally sensitive area, and(B) in the case of an environmentally sensitive area protected by a federal government body, measures are in place to protect the area and the project has a total cost, other than the cost of land, below $10 million.13. The proposed construction, installation, operation, expansion, modification or removal of a municipal or community facility for the collection or treatment of wastewater and stormwater(a) if the project is not to be carried out within 250 m of an environmentally sensitive area; or(b) if the project is to be carried out within 250 m of an environmentally sensitive area and(i) complies with any law and any management plan, in relation to the environmentally sensitive area, and(ii) in the case of an environmentally sensitive area protected by a federal government body, measures are in place to protect the area and the project has a total cost, other than the cost of land, below $10 million.14. The proposed construction, installation, operation, expansion or modification of an outdoor pool or rink, sports field or court, community park, recreational trail or bicycle path(a) if the project is not to be carried out within 250 m of an environmentally sensitive area; or(b) if the project is to be carried out within 250 m of an environmentally sensitive area and(i) complies with any law and any management plan, in relation to the environmentally sensitive area, and(ii) in the case of an environmentally sensitive area protected by a federal government body, measures are in place to protect the area and the project has a total cost, other than the cost of land, below $10 million.Published under authority of the Speaker of the House of Commons
Available from:
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