Bill C-2
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42-43 ELIZABETH II |
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CHAPTER 13 |
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An Act to amend the Department of National
Revenue Act and to amend certain other
Acts in consequence thereof
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[Assented to 12th May, 1994]
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| R.S., c. N-16;
1992, c. 1
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DEPARTMENT OF NATIONAL REVENUE ACT |
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1. Section 3 of the Department of National
Revenue Act is replaced by the following:
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| Deputy head
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3. The Governor in Council may appoint an
officer called the Deputy Minister of National
Revenue to hold office during pleasure and to
be the deputy head of the Department.
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REFERENCES |
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| References
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3.1 Either or both of the expressions
``Revenue Canada'' and ``Revenu Canada''
may be used to refer to the Department of
National Revenue.
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2. Section 5 of the English version of the
Act is replaced by the following:
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temporary or
acting officers
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5. The Minister may, subject to the Public
Service Employment Act, authorize the
employment of such temporary or acting
officers as are required to carry on the work of
the Department of National Revenue.
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| 1992, c. 1,
s. 105
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3. Section 6 of the Act and the heading
before it are repealed.
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TRANSITIONAL PROVISIONS |
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| Positions
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4. (1) Nothing in this Act shall be
construed to affect the status of an
employee who, immediately before the
coming into force of this Act, occupied a
position under the authority of the Deputy
Minister of National Revenue for Taxation
or the Deputy Minister of National Revenue
for Customs and Excise except that each of
those persons shall, on the coming into force
of this Act, occupy their position under the
authority of the Deputy Minister of
National Revenue.
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| Definition of
``employee''
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(2) In this section, ``employee'' has the
meaning assigned to that expression by
subsection 2(1) of the Public Service
Employment Act.
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| Appropria- tions
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5. Any amounts that are appropriated,
for the fiscal year in which this Act comes
into force, by an appropriation Act based on
the Estimates for that year for defraying the
charges and expenses of the taxation
portion and the customs and excise portion
of the Department of National Revenue are
deemed, on April 1 of that fiscal year, to be
amounts appropriated for defraying the
charges and expenses of the Department of
National Revenue.
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| Powers, duties
or functions
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6. Any power, duty or function that,
immediately before the day on which this
Act comes into force, was vested in or
exercisable by the Deputy Minister of
National Revenue for Taxation, the Deputy
Minister of National Revenue for Customs
and Excise or any officer under the
authority of either of those deputy ministers
by virtue of any Act of Parliament or any
instrument made under an Act of
Parliament, or under a contract, lease,
licence or other document, is transferred to
the Deputy Minister of National Revenue,
vested in and exercisable by the same
officer or transferred to an appropriate
officer of the Department of National
Revenue, as the case may be.
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CONSEQUENTIAL AMENDMENTS |
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New Terminology |
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| References to
Deputy
Minister
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7. (1) The following provisions are
amended by replacing the expressions
``Deputy Minister of National Revenue for
Taxation'' and ``Deputy Minister of
National Revenue for Customs and Excise''
with the expression ``Deputy Minister of
National Revenue'':
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| Idem
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(2) Subsection 28(2) of the English
version of the Canadian International Trade
Tribunal Act is amended by replacing the
expression ``Deputy Minister of National
Revenue for Customs and Excise'' with the
expression ``Deputy Minister of National
Revenue''.
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| Idem
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(3) Any expression referring to the
Deputy Minister of National Revenue for
Taxation or the Deputy Minister of
National Revenue for Customs and Excise
in any provision of an Act of Parliament,
other than a provision referred to in
subsection (1) or (2), any instrument made
under an Act of Parliament or any other
document shall, unless the context
otherwise requires, be read as a reference to
the Deputy Minister of National Revenue.
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| References to
Department
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8. (1) The following provisions are
amended by replacing the expressions
``Department of National Revenue,
Taxation'' and ``Department of National
Revenue for Taxation'' with the expression
``Department of National Revenue'':
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| Idem
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(2) Any expression referring to the
Department of National Revenue, Taxation,
the Department of National Revenue,
Customs and Excise or the department as a
whole, in any provision of an Act of
Parliament, other than a provision referred
to in subsection (1), any instrument made
under an Act of Parliament or any other
document shall, unless the context
otherwise requires, be read as a reference to
the Department of National Revenue.
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| R.S., c. E-15
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Excise Tax Act |
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| 1990, c. 45,
s. 12(1)
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9. Subsection 335(9) of the Excise Tax Act
is repealed.
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| R.S.C. 1952,
c. 148;
1970-71-72,
c. 63
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Income Tax Act |
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| 1980-81-82-8
3, c. 140, s.
127(1)
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10. Subsection 244(13.1) of the Income
Tax Act is repealed.
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| R.S., c. P-36
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Public Service Superannuation Act |
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11. Part II of Schedule I to the Public
Service Superannuation Act is amended by
striking out the following under the heading
``Portions of the public service of Canada
declared for greater certainty to be part of the
Public Service'':
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Taxation Division, Department of National
Revenue
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