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Bill C-13

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C-13
First Session, Forty-first Parliament,
60 Elizabeth II, 2011
HOUSE OF COMMONS OF CANADA
BILL C-13
An Act to implement certain provisions of the 2011 budget as updated on June 6, 2011 and other measures

first reading, October 4, 2011

MINISTER OF FINANCE

90621

RECOMMENDATION
His 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 2011 budget as updated on June 6, 2011 and other measures”.
SUMMARY
Part 1 of this enactment implements income tax measures and related measures proposed in the 2011 budget. Most notably, it
(a) introduces the family caregiver tax credit for caregivers of infirm dependent relatives;
(b) introduces the children’s arts tax credit on up to $500 per child of eligible fees associated with children’s artistic, cultural, recreational and developmental activities;
(c) introduces a volunteer firefighters tax credit to allow eligible volunteer firefighters to claim a 15% non-refundable tax credit based on an amount of $3,000;
(d) eliminates the rule that limits the number of claimants for the child tax credit to one per domestic establishment;
(e) removes the $10,000 limit on eligible expenses that can be claimed under the medical expense tax credit in respect of a dependent relative;
(f) increases the advance payment threshold for the Canada child tax benefit to $20 per month and for the GST/HST credit to $50 per quarter;
(g) aligns the notification requirements related to marital status changes for an individual who receives the Canada child tax benefit with the notification requirements for the GST/HST credit;
(h) reduces the minimum course-duration requirements for the tuition, education and textbook tax credits, and for educational assistance payments from registered education savings plans, that apply to students enrolled at foreign universities;
(i) allows the tuition tax credit to be claimed for eligible occupational, trade and professional examination fees;
(j) allows the reallocation of assets in registered education savings plans for siblings without incurring tax penalties;
(k) extends to the end of 2013 the temporary accelerated capital cost allowance treatment for investment in machinery and equipment in the manufacturing and processing sector;
(l) expands eligibility for the accelerated capital cost allowance for clean energy generation and conservation equipment;
(m) extends eligibility for the mineral exploration tax credit by one year to flow-through share agreements entered into before March 31, 2012;
(n) expands the eligibility rules for qualifying environmental trusts;
(o) amends the deduction rates for intangible capital costs in the oil sands sector;
(p) aligns the tax treatment to investments made under the Agri-Québec program with that of investments under AgriInvest;
(q) introduces rules to strengthen the tax regime for charitable donations;
(r) introduces anti-avoidance rules for registered retirement savings plans and registered retirement income funds;
(s) introduces rules to limit tax deferral opportunities for individual pension plans;
(t) introduces rules to limit tax deferral opportunities for corporations with significant interests in partnerships;
(u) extends the tax on split income to capital gains realized by a minor child; and
(v) extends the dividend stop-loss rules to dividends deemed to be received on the redemption of shares held by certain corporations.
Part 1 also implements other selected income tax measures and related measures. Most of these measures were referred to in the 2011 budget as previously announced measures. Most notably, it
(a) accommodates an increase in the annual contribution limit to the Saskatchewan Pension Plan and aligns its tax treatment with that of other tax-assisted retirement vehicles;
(b) clarifies that the “financially dependent” test applies for the purposes of provisions that permit rollovers of the assets of a deceased taxpayer’s registered retirement savings plan or registered retirement income fund to an infirm child or grandchild’s registered disability savings plan;
(c) ensures that the alternative minimum tax does not apply in respect of securities that are subject to the election under section 180.01 of the Income Tax Act;
(d) clarifies the rules applicable to the scholarship exemption for post-secondary scholarships, fellowships and bursaries; and
(e) amends the pension-to-registered retirement savings plan transfer limits in situations where the accrued pension amount was reduced due to the insolvency of the employer and underfunding of the employer’s registered pension plan.
Part 2 amends the Softwood Lumber Products Export Charge Act, 2006 to implement the softwood lumber ruling rendered by the London Court of International Arbitration on January 21, 2011.
Part 3 amends the Customs Tariff in order to simplify it and reduce the customs processing burden for Canadians by consolidating similar tariff items that have the same tariff rates and removing end-use provisions where appropriate. The amendments also simplify the structure of some provisions and remove obsolete provisions.
Part 4 amends the Customs Tariff to introduce new tariff items to facilitate the processing of low value non-commercial imports arriving by post or by courier.
Part 5 amends the Canada Education Savings Act to make the additional amount of a Canada Education Savings grant that is available under subsection 5(4) of that Act available to more than one of the beneficiary’s parents, if they share custody of the beneficiary, they are eligible individuals as defined in section 122.6 of the Income Tax Act and the beneficiary is a qualified dependant of each of them.
Part 6 amends the Children’s Special Allowances Act and a regulation made under that Act respecting payments relating to children under care.
Part 7 amends the Canada Student Financial Assistance Act to provide that the maximum aggregate amount of outstanding student loans is to be determined by regulation, to remove the power of the Minister of Human Resources and Skills Development to deny certificates of eligibility, and to change the limitation period for the Minister to take administrative measures. It also authorizes the Minister to forgive portions of family physicians’, nurses’ and nurse practitioners’ student loans if they begin to work in under-served rural or remote communities.
Part 7 also amends the Canada Student Loans Act to authorize the Minister to forgive portions of family physicians’, nurses’ and nurse practitioners’ guaranteed student loans if they begin to work in under-served rural or remote communities.
Part 8 amends Part IV of the Employment Insurance Act to provide a temporary measure to refund a portion of employer premiums for small business. An employer whose premiums were $10,000 or less in 2010 will be refunded the increase in 2011 premiums over those paid in 2010, to a maximum of $1,000.
Part 9 provides for payments to be made to provinces, territories, municipalities, First Nations and other entities for municipal infrastructure improvements.
Part 10 amends the Canadian Securities Regulation Regime Transition Office Act so that funding for the Canadian Securities Regulation Regime Transition Office may be fixed through an appropriation Act.
Part 11 amends the Wage Earner Protection Program Act to extend in certain circumstances the period during which wages earned by individuals but not paid to them by their employers who are bankrupt or subject to receivership may be the subject of a payment under that Act.
Part 12 amends the Canadian Human Rights Act to repeal certain provisions that provide for mandatory retirement. It also amends the Canada Labour Code to repeal a provision that denies employees the right to severance pay for involuntary termination if they are entitled to a pension. Finally, it amends the Conflict of Interest Act.
Part 13 amends the Judges Act to permit the appointment of two additional judges to the Nunavut Court of Justice.
Part 14 provides for the retroactive coming into force of section 9 of the Nordion and Theratronics Divestiture Authorization Act in order to ensure the validity of pension regulations made under that section.
Part 15 amends the Canada Pension Plan to include amounts received by an employee under an employer-funded disability plan in contributory salary and wages.
Part 16 amends the Jobs and Economic Growth Act to replace the reference to the Treasury Board Secretariat with a reference to the Chief Human Resources Officer in subsections 10(4) and 38.1(1) of the Public Servants Disclosure Protection Act.
Part 17 amends the Department of Veterans Affairs Act to include a definition of dependant and to provide express regulation-making authority for the provision of certain benefits in non-institutional locations.
Part 18 amends the Canada Elections Act to phase out quarterly allowances to registered parties.
Part 19 amends the Special Retirement Arrangements Act to permit the reservation of pension contributions from any benefit that is or becomes payable to a person. It also deems certain provisions of An Act to amend certain Acts in relation to pensions and to enact the Special Retirement Arrangements Act and the Pension Benefits Division Act to have come into force on December 14 or 15, 1994, as the case may be.
Part 20 amends the Motor Vehicle Safety Act to allow residents of Canada to temporarily import a rental vehicle from the United States for up to 30 days, or for any other prescribed period, for non-commercial use. It also authorizes the Governor in Council to make regulations respecting imported rental vehicles, as well as their importation into and removal from Canada, and makes other changes to the Act.
Part 21 amends the Federal-Provincial Fiscal Arrangements Act to clarify the legislative framework pertaining to payments under tax agreements entered into with provinces under Part III.1 of that Act.
Part 22 amends the Department of Human Resources and Skills Development Act to change the residency requirements of certain commissioners.

Also available on the Parliament of Canada Web Site at the following address:
http://www.parl.gc.ca

TABLE OF PROVISIONS
AN ACT TO IMPLEMENT CERTAIN PROVISIONS OF THE 2011 BUDGET AS UPDATED ON JUNE 6, 2011 AND OTHER MEASURES
SHORT TITLE
1.       Keeping Canada’s Economy and Jobs Growing Act
PART 1
AMENDMENTS TO THE INCOME TAX ACT AND RELATED REGULATIONS
2-75.       Income Tax Act
76-101.       Income Tax Regulations
102.       Canada Education Savings Regulations
103.       Coordinating Amendment — Bill C-10
PART 2
SOFTWOOD LUMBER PRODUCTS EXPORT CHARGE ACT, 2006
Amendments to the Act
104-109.       Amendments
Coming into Force
110.       March 1, 2011
PART 3
CUSTOMS TARIFF SIMPLIFICATION
Customs Tariff
111–144.       Amendments
Coming into Force
145.       January 1, 2012
PART 4
FACILITATING LOW VALUE IMPORTS
Customs Tariff
146.       Amendments
Coming into Force
147.       January 1, 2012
PART 5
CANADA EDUCATION SAVINGS ACT
Amendments to the Act
148.       Amendments
Coming into Force
149.       July 1, 2011
PART 6
CHILDREN’S SPECIAL ALLOWANCES
Children’s Special Allowances Act
150.       Amendments
Children’s Special Allowance Regulations
151.       Amendments
PART 7
FEDERAL FINANCIAL ASSISTANCE FOR STUDENTS
Canada Student Financial Assistance Act
152-156.       Amendments
Canada Student Loans Act
157-158.       Amendments
Coming into Force
159.       Order in council
PART 8
EMPLOYMENT INSURANCE ACT
160.       Amendments
PART 9
GAS TAX FUND — FINANCING MUNICIPAL INFRASTRUCTURE
161.       Maximum payment of $2,000,000,000
PART 10
CANADIAN SECURITIES REGULATION REGIME TRANSITION OFFICE ACT
162.       Amendment
PART 11
WAGE EARNER PROTECTION PROGRAM ACT
Amendment to the Act
163.       Amendment
Transitional Provision
164.       Transitional
PART 12
AMENDMENTS RELATING TO EMPLOYMENT
Canadian Human Rights Act
165-166.       Amendments
Canada Labour Code
167.       Amendment
Conflict of Interest Act
168.       Amendment
Coming into Force
169.       One year after royal assent
PART 13
JUDGES ACT
170.       Amendment
PART 14
NORDION AND THERATRONICS DIVESTITURE AUTHORIZATION ACT
171.       Amendment
PART 15
CANADA PENSION PLAN
Amendments to the Act
172-175.       Amendments
Coming into Force
176.       January 1, 2006
PART 16
JOBS AND ECONOMIC GROWTH ACT
177-178.       Amendments
PART 17
DEPARTMENT OF VETERANS AFFAIRS ACT
179-180.       Amendments
PART 18
CANADA ELECTIONS ACT
Amendment to the Act
181.       Amendment
Coming into Force
182.       April 1, 2012
PART 19
SPECIAL RETIREMENT ARRANGEMENTS
Special retirement arrangements Act
183.       Amendment
An act to amend certain acts in relation to pensions and to enact the Special Retirement Arrangements Act and the Pension Benefits Division Act
184.       Retroactive coming into force
PART 20
MOTOR VEHICLE SAFETY ACT
185-186.       Amendments
PART 21
FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS ACT
187-188       Amendments
PART 22
DEPARTMENT OF HUMAN RESOURCES AND SKILLS DEVELOPMENT ACT
189.       Amendment
SCHEDULE 1
SCHEDULE 2
SCHEDULE 3

1st Session, 41st Parliament,
60 Elizabeth II, 2011
house of commons of canada
BILL C-13
An Act to implement certain provisions of the 2011 budget as updated on June 6, 2011 and other measures
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
SHORT TITLE
Short title
1. This Act may be cited as the Keeping Canada’s Economy and Jobs Growing Act.
PART 1
AMENDMENTS TO THE INCOME TAX ACT AND RELATED REGULATIONS
R.S., c. 1 (5th Supp.)
Income Tax Act
2. (1) Paragraph 18(11)(g) of the Income Tax Act is repealed.
(2) Subsection (1) applies after 2009.
3. (1) Section 34.2 of the Act is replaced by the following:
Definitions
34.2 (1) The definitions in this subsection apply in this section.
“adjusted stub period accrual”
« montant comptabilisé ajusté pour la période tampon »
“adjusted stub period accrual” of a corporation in respect of a partnership — in which the corporation has a significant interest at the end of the last fiscal period of the partnership that ends in the corporation’s taxation year in circumstances where another fiscal period (in this definition referred to as the “particular period”) of the partnership begins in the year and ends after the year — means
(a) if paragraph (b) does not apply, the amount determined by the formula
[(A – B) × C/D] – (E + F)
where
A      is the total of all amounts each of which is the corporation’s share of an income or taxable capital gain of the partnership for a fiscal period of the partnership that ends in the year (other than any amount for which a deduction is available under section 112 or 113),
B      is the total of all amounts each of which is the corporation’s share of a loss or allowable capital loss — to the extent that the total of all allowable capital losses does not exceed the total of all taxable capital gains included in the description of A — of the partnership for a fiscal period of the partnership that ends in the year,
C      is the number of days that are in both the year and the particular period,
D      is the number of days in fiscal periods of the partnership that end in the year,
E      is the amount of the qualified resource expense in respect of the particular period of the partnership that is designated by the corporation for the year under subsection (6) in its return of income for the year filed with the Minister on or before its filing-due date for the year, and
F      is an amount designated by the corporation in its return of income for the year (other than an amount included in the description of E) and filed with the Minister on or before its filing-due date for the year; and
(b) if a fiscal period of the partnership ends in the corporation’s taxation year and the year is the first taxation year in which the fiscal period of the partnership is aligned with the fiscal period of one or more other partnerships under a multi-tier alignment (in this paragraph referred to as the “eligible fiscal period”),
(i) where a fiscal period of the partnership ends in the year and before the eligible fiscal period, the amount determined by the formula
[(A – B) × C/D] – (E + F)
where
A      is the total of all amounts each of which is the corporation’s share of an income or taxable capital gain of the partnership for the first fiscal period of the partnership that ends in the year (other than any amount for which a deduction is available under section 112 or 113),
B      is the total of all amounts each of which is the corporation’s share of a loss or allowable capital loss — to the extent that the total of all allowable capital losses does not exceed the total of all taxable capital gains included in the description of A — of the partnership for the first fiscal period of the partnership that ends in the year,
C      is the number of days that are in both the year and the particular period,
D      is the number of days in the first fiscal period of the partnership that ends in the year,
E      is the amount of the qualified resource expense in respect of the particular period of the partnership that is designated by the corporation for the year under subsection (6) in its return of income for the year filed with the Minister on or before its filing-due date for the year, and
F      is an amount designated by the corporation in its return of income for the year (other than an amount included in the description of E) and filed with the Minister on or before its filing-due date for the year, and
(ii) where the eligible fiscal period of the partnership is the first fiscal period of the partnership that ends in the corporation’s taxation year, the amount determined by the formula
(A – B – C) × D/E – (F + G)
where
A      is the total of all amounts each of which is the corporation’s share of an income or taxable capital gain of the partnership for the eligible fiscal period (other than any amount for which a deduction is available under section 112 or 113),
B      is the total of all amounts each of which is the corporation’s share of a loss or allowable capital loss — to the extent that the total of all allowable capital losses does not exceed the total of all taxable capital gains included in the description of A — of the partnership for the eligible fiscal period,
C      is the corporation’s eligible alignment income for the eligible fiscal period,
D      is the number of days that are in both the year and the particular period,
E      is the number of days that are in the eligible fiscal period that ends in the year,
F      is the amount of the qualified resource expense in respect of the particular period of the partnership that is designated by the corporation for the year under subsection (6) in its return of income for the year filed with the Minister on or before its filing-due date for the year, and
G      is an amount designated by the corporation in its return of income for the year (other than an amount included in the description of F) and filed with the Minister on or before its filing-due date for the year.
“eligible alignment income”
« revenu d’alignement admissible »
“eligible alignment income”, of a corporation, means
(a) if a partnership is subject to a single-tier alignment, the first aligned fiscal period of the partnership ends in the first taxation year of the corporation ending after March 22, 2011 (in this paragraph referred to as the “eligible fiscal period”) and the corporation is a member of the partnership at the end of the eligible fiscal period,
(i) where the eligible fiscal period is preceded by another fiscal period of the partnership that ends in the corporation’s first taxation year that ends after March 22, 2011 and the corporation is a member of the partnership at the end of that preceding fiscal period, the amount determined by the formula
A – B – C
where
A      is the total of all amounts each of which is the corporation’s share of an income or taxable capital gain of the partnership for the eligible fiscal period (other than any amount for which a deduction is available under section 112 or 113),
B      is the total of all amounts each of which is the corporation’s share of a loss or allowable capital loss — to the extent that the total of all allowable capital losses does not exceed the total of all taxable capital gains included in the description of A — of the partnership for the eligible fiscal period, and
C      is, where an outlay or expense of the partnership is deemed by subsection 66(18) to be made or incurred by the corporation at the end of the eligible fiscal period, the total of all amounts each of which is an amount that would be deductible by the corporation for the taxation year under any of sections 66.1, 66.2, 66.21 and 66.4 determined as if each such outlay or expense were the only amount relevant in determining the amount deductible, or
(ii) where the eligible fiscal period is the first fiscal period of the partnership that ends in the corporation’s first taxation year ending after March 22, 2011, nil; and
(b) if a partnership is subject to a multi-tier alignment, the first aligned fiscal period of the partnership ends in the taxation year of the corporation (in this paragraph referred to as the “eligible fiscal period”) and the corporation is a member of the partnership at the end of the eligible fiscal period, the amount determined by the formula
A – B – C
where
A      is the total of all amounts each of which is the corporation’s share of an income or taxable capital gain of the partnership for the eligible fiscal period, other than any amount
(i) for which a deduction is available under section 112 or 113, or
(ii) that would be included in computing the income of the corporation for the year if there were no multi-tier alignment,
B      is the total of all amounts each of which is the corporation’s share of a loss or allowable capital loss — to the extent that the total of all allowable capital losses does not exceed the total of all taxable capital gains included in the description of A — of a partnership for the eligible fiscal period, and
C      is, where an outlay or expense of the partnership is deemed by subsection 66(18) to be made or incurred by the corporation at the end of the eligible fiscal period, the total of all amounts each of which is an amount that would be deductible by the corporation for the taxation year under any of sections 66.1, 66.2, 66.21 and 66.4 determined as if each such outlay or expense were the only amount relevant in determining the amount deductible.
“multi-tier alignment”
« alignement pour paliers multiples »
“multi-tier alignment”, in respect of a partnership, means the alignment under subsection 249.1(9) or (11) of the fiscal period of the partnership and the fiscal period of one or more other partnerships.
“qualified resource expense”
« dépense admissible relative à des ressources »
“qualified resource expense”, of a corporation for a taxation year in respect of a fiscal period of a partnership that begins in the year and ends after the year, means an expense incurred by the partnership in the portion of the fiscal period that is in the year and that is described in any of the following definitions:
(a) “Canadian exploration expense” in subsection 66.1(6);
(b) “Canadian development expense” in subsection 66.2(5);
(c) “foreign resource expense” in subsection 66.21(1); and
(d) “Canadian oil and gas property expense” in subsection 66.4(5).
“qualifying transitional income”
« revenu admissible à l’allègement »
“qualifying transitional income”, of a corporation that is a member of a partnership on March 22, 2011, means the amount that is the total of the following amounts, computed in accordance with subsection (15),
(a) the corporation’s eligible alignment income in respect of the partnership, and
(b) the corporation’s adjusted stub period accrual in respect of the partnership for
(i) if there is a multi-tier alignment in respect of the partnership, the corporation’s taxation year during which ends the fiscal period of the partnership that is aligned with the fiscal period of one or more other partnerships under the multi-tier alignment, or
(ii) in any other case, the corporation’s first taxation year that ends after March 22, 2011.
“significant interest”
« participation importante »
“significant interest”, of a corporation in a partnership at any time, means a membership interest of the corporation in the partnership if the corporation, or the corporation together with one or more persons or partnerships related to or affiliated with the corporation, is entitled at that time to more than 10% of
(a) the income or loss of the partnership; or
(b) the assets (net of liabilities) of the partnership if it were to cease to exist.
“single-tier alignment”
« alignement pour palier unique »
“single-tier alignment”, in respect of a partnership, means the ending of a fiscal period of the partnership under subsection 249.1(8).
“specified percentage”
« pourcentage déterminé »
“specified percentage”, of a corporation for a particular taxation year in respect of a partnership, means
(a) if the first taxation year for which the corporation has qualifying transitional income ends in 2011 and the particular year ends in
(i) 2011, 100%,
(ii) 2012, 85%,
(iii) 2013, 65%,
(iv) 2014, 45%,
(v) 2015, 25%, and
(vi) 2016, 0%;
(b) if the first taxation year for which the corporation has qualifying transitional income ends in 2012 and the particular year ends in
(i) 2012, 100%,
(ii) 2013, 85%,
(iii) 2014, 65%,
(iv) 2015, 45%,
(v) 2016, 25%, and
(vi) 2017, 0%; and
(c) if the first taxation year for which the corporation has qualifying transitional income ends in 2013 and the particular year ends in
(i) 2013, 85%,
(ii) 2014, 65%,
(iii) 2015, 45%,
(iv) 2016, 25%, and
(v) 2017, 0%.
Income inclusion — adjusted stub period accrual
(2) Subject to subsections (5) and (9), a corporation (other than a professional corporation) shall include in computing its income for a taxation year its adjusted stub period accrual in respect of a partnership if
(a) the corporation has a significant interest in the partnership at the end of the last fiscal period of the partnership that ends in the year;
(b) another fiscal period of the partnership begins in the year and ends after the year; and
(c) at the end of the year, the corporation is entitled to a share of an income, loss, taxable capital gain or allowable capital loss of the partnership for the fiscal period referred to in paragraph (b).
Income inclusion — new partner designation
(3) Subject to subsection (5), if a corporation (other than a professional corporation) becomes a member of a partnership during a fiscal period of the partnership (in this subsection referred to as the “particular period”) that begins in the corporation’s taxation year and ends after the taxation year but on or before the filing-due date for the taxation year and the corporation has a significant interest in the partnership at the end of the particular period, the corporation may include in computing its income for the taxation year the lesser of
(a) the amount, if any, designated by the corporation in its return of income for the taxation year, and
(b) the amount determined by the formula
A × B/C
where
A      is the corporation’s income from the partnership for the particular period (other than any amount for which a deduction is available under section 112 or 113),
B      is the number of days that are both in the corporation’s taxation year and the partic-ular period, and
C      is the number of days in the particular period.
Deduction in following year
(4) A corporation may deduct in computing its income for a taxation year each amount that was included in computing its income in respect of a partnership for the immediately preceding taxation year under subsection (2) or (3).
Character of amounts
(5) For the purposes of this Act, the following rules apply:
(a) in computing the income of a corporation for a taxation year,
(i) an adjusted stub period accrual included under subsection (2) in respect of a partnership for the year is deemed to be income and taxable capital gains having the same character and to be in the same proportions as any income and taxable capital gains that were allocated by the partnership to the corporation for all fiscal periods of the partnership ending in the year,
(ii) an amount included under subsection (3) in respect of a partnership for the year is deemed to be income and taxable capital gains having the same character and to be in the same proportions as any income and taxable capital gains that were allocated by the partnership to the corporation for the particular period referred to in that subsection,
(iii) an amount deductible under subsection (4) in respect of a partnership for the year is deemed to have the same character and to be in the same proportions as the income and taxable capital gains included in the corporation’s income for the immediately preceding taxation year under subsection (2) or (3) in respect of the partnership,
(iv) an amount deductible as a reserve under subsection (11) in respect of a partnership for the year is deemed to have the same character and to be in the same proportions as the qualifying transitional income in respect of the partnership for the year, and
(v) an amount included in income under subsection (12) in respect of the partnership for the year is deemed to have the same character and to be in the same proportions as the amount deducted under subsection (11) for the immediately preceding taxation year; and
(b) a corporation is deemed to have realized at the end of a taxation year an allowable capital loss equal to the amount determined by the formula
A – (B – C)
where
A      is the amount deductible by the corporation under subsection (4) for the year in respect of taxable capital gains of a partnership,
B      is the amount that is the total of
(i) all taxable capital gains allocated by the partnership to the corporation for the year,
(ii) the amount included in the corporation’s income under subsection (2) for the year in respect of taxable capital gains of the partnership, and
(iii) the amount included in the corporation’s income under subsection (12) for the year in respect of taxable capital gains of the partnership, and
C      is the amount, if any, that is the lesser of
(i) the amount that is the total of all allowable capital losses allocated by the partnership to the corporation for the year, and
(ii) the amount determined under subparagraph (i) of the description of B.
Designation — qualified resource expense
(6) A corporation may designate an amount for a taxation year in respect of a qualified resource expense under the definition “adjusted stub period accrual” in subsection (1) subject to the following rules:
(a) the corporation cannot designate an amount for the year in respect of a qualified resource expense in respect of a partnership except to the extent the corporation obtains from the partnership, before the corporation’s filing-due date for the year, information in writing identifying the corporation’s qualified resource expenses described
(i) in paragraph (h) of the definition “Canadian exploration expense” in subsection 66.1(6), determined as if those expenses had been incurred by the partnership in its last fiscal period that ended in the year,
(ii) in paragraph (f) of the definition “Canadian development expense” in subsection 66.2(5), determined as if those expenses had been incurred by the partnership in its last fiscal period that ended in the year,
(iii) in paragraph (e) of the definition “foreign resource expense” in subsection 66.21(1), determined as if those expenses had been incurred by the partnership in its last fiscal period that ended in the year, and
(iv) in paragraph (b) of the definition “Canadian oil and gas property expense” in subsection 66.4(5), determined as if those expenses had been incurred by the partnership in its last fiscal period that ended in the year; and
(b) the amount designated for the year by the corporation is not to exceed the maximum amount that would be deductible by the corporation under any of sections 66.1, 66.2, 66.21 and 66.4 in computing its income for the year if
(i) the amounts referred to in paragraph (a) in respect of the partnership were the only amounts relevant in determining the maximum amount, and
(ii) the fiscal period of the partnership that begins in the year and ends after the year had ended at the end of the year and each qualified resource expense were deemed under subsection 66(18) to be incurred by the corporation at the end of the year.
No additional income — bankrupt
(7) Subsections (2) and (3) do not apply in computing a corporation’s income for a taxation year in respect of a partnership if the corporation becomes a bankrupt in the year.
Foreign affiliates
(8) This section does not apply for the purposes of computing, for a taxation year of a foreign affiliate of a corporation resident in Canada,
(a) the foreign accrual property income of the affiliate in respect of the corporation; and
(b) except to the extent that the context otherwise requires, the exempt surplus or exempt deficit and the taxable surplus or taxable deficit (as those terms are defined in subsection 5907(1) of the Income Tax Regulations) of the affiliate in respect of the corporation.
Special case — multi-tier alignment
(9) If a corporation is a member of a partnership subject to a multi-tier alignment, subsection (2) does not apply to the corporation in respect of the partnership for taxation years preceding the taxation year that includes the end of the first aligned fiscal period of the partnership under the multi-tier alignment.
Designations
(10) Once a corporation makes a designation in calculating its adjusted stub period accrual in respect of a partnership for a taxation year under any of the description of E or F of paragraph (a), the description of E or F of subparagraph (b)(i) and the description of F or G of subparagraph (b)(ii) of the definition “adjusted stub period accrual” in subsection (1), the designation cannot be amended or revoked.
Transitional reserve
(11) A corporation that has qualifying transitional income in respect of a partnership for a particular taxation year may deduct in computing its income, as a reserve, for the particular year such amount as the corporation claims not exceeding the least of
(a) the specified percentage for the particular year of the corporation’s qualifying transitional income in respect of the partnership,
(b) if, for the immediately preceding taxation year, an amount was deductible under this subsection in computing the corporation’s income in respect of the partnership, the amount that is the total of
(i) the amount included under subsection (12) in computing the corporation’s income for the particular year in respect of the partnership, and
(ii) the amount by which the corporation’s qualifying transitional income in respect of the partnership is increased in the particular year because of the application of subsections (16) and (17), and
(c) the corporation’s income for the particular year computed before deducting any amount under this subsection in respect of the partnership or under sections 61.3 and 61.4.
Inclusion of prior year reserve
(12) A corporation shall include in computing its income in respect of a partnership for a taxation year the amount, if any, deducted by it under subsection (11) in respect of the partnership for its immediately preceding taxation year.
No reserve
(13) No deduction shall be made under subsection (11) in computing a corporation’s income for a taxation year in respect of a partnership
(a) unless,
(i) in the case of a corporation that is a member of a partnership in respect of which there is a multi-tier alignment, the corporation has been a member of the partnership continuously since before March 22, 2011 to the end of the year,
(ii) in the case of a corporation that is a member of a partnership in respect of which there is no multi-tier alignment, the corporation is a member of the partnership
(A) at the end of the partnership’s fiscal period that begins before March 22, 2011 and ends in the year of the corporation that includes March 22, 2011,
(B) at the end of the partnership’s fiscal period commencing immediately after the fiscal period referred to in clause (A) and continues to be a member until after the end of the year of the corporation that includes March 22, 2011, and
(C) continuously since before March 22, 2011 until the end of the year;
(b) if at the end of the year or at any time in the following taxation year,
(i) the corporation’s income is exempt from tax under this Part, or
(ii) the corporation is non-resident and the partnership does not carry on business through a permanent establishment (as defined for the purpose of subsection 16.1(1)) in Canada; or
(c) if the year ends immediately before another taxation year
(i) at the beginning of which the partnership no longer principally carries on the activities to which the reserve relates,
(ii) in which the corporation becomes a bankrupt, or
(iii) in which the corporation is dissolved or wound up (other than in circumstances to which subsection 88(1) applies).
Deemed partner
(14) A corporation that cannot deduct an amount under subsection (11) for a taxation year in respect of a partnership solely because it has disposed of its interest in the partnership is deemed for the purposes of paragraph (13)(a) to be a member of the partnership continuously until the end of the taxation year if
(a) the corporation disposed of its interest to another corporation related to, or affiliated with, the corporation at the time of the disposition; and
(b) a corporation related to, or affiliated with, the corporation has the partnership interest referred to in paragraph (a) at the end of the taxation year.
Computing qualifying transitional income — special rules
(15) For the purposes of determining a corporation’s qualifying transitional income, the income or loss, as the case may be, of a partnership for a fiscal period shall be computed as if
(a) the partnership had deducted for the period the maximum amount deductible in respect of any expense, reserve, allowance or other amount;
(b) this Act were read without reference to paragraph 28(1)(b); and
(c) the partnership had made an election under paragraph 34(a).
Qualifying transition income adjustment — conditions for application
(16) Subsection (17) applies for a particular taxation year of a corporation and for each subsequent taxation year for which the corporation may deduct an amount under subsection (11) in respect of a partnership if the particular year is the first taxation year
(a) that is after the taxation year in which the corporation has, or would have if the partnership had income, an adjusted stub period accrual that is included in the corporation’s qualifying transitional income in respect of the partnership by reason of paragraph (b) of the definition “qualifying transitional income” in subsection (1); and
(b) in which ends the fiscal period of the partnership that began in the taxation year referred to in paragraph (a).
Adjustment of qualifying transitional income
(17) If this subsection applies in respect of a partnership for a taxation year of a corporation, the adjusted stub period accrual included in the corporation’s qualifying transitional income in respect of the partnership for the year is computed as if
(a) the descriptions in paragraph (a) and subparagraph (b)(i) of the definition “adjusted stub period accrual” in subsection (1) read as follows:
A      is the total of all amounts each of which is the corporation’s share of an income or taxable capital gain of the partnership for the particular period (other than any amount for which a deduction is available under section 112 or 113),
B      is the total of all amounts each of which is the corporation’s share of a loss or allowable capital loss — to the extent that the total of all allowable losses does not exceed the total of all taxable capital gains included in the description of A — of the partnership for the particular period,
C      is the number of days that are in both the year and the particular period,
D      is the number of days in the particular period,
E      is the amount of the qualified resource expense in respect of the particular period of the partnership that is designated by the corporation for the year under subsection (6) in its return of income for the year filed with the Minister on or before its filing-due date for the year, and
F      is nil; and
(b) the descriptions in subparagraph (b)(ii) of the definition “adjusted stub period accrual” in subsection (1) read as follows:
A      is the total of all amounts each of which is the corporation’s share of an income or taxable capital gain of the partnership for the particular period (other than any amount for which a deduction is available under section 112 or 113),
B      the total of all amounts each of which is the corporation’s share of a loss or allowable capital loss — to the extent that the total of all allowable capital losses does not exceed the total of all taxable capital gains included in the description of A — of the partnership for the particular period,
C      is the corporation’s eligible alignment income for the eligible fiscal period,
D      is the number of days that are in both the year and the particular period,
E      is the number of days in the particular period,
F      is the amount of the qualified resource expense in respect of the particular period of the partnership that is designated by the corporation for the year under subsection (6) in its return of income for the year filed with the Minister on or before its filing-due date for the year, and
G      is nil.
Anti-avoidance
(18) If it is reasonable to conclude that one of the main reasons a corporation is a member of a partnership in a taxation year is to avoid the application of subsection (13), the corporation is deemed not to be a member of the partnership for the purposes of that subsection.
Definitions
34.3 (1) The definitions in this subsection and in subsection 34.2(1) apply in this section.
“actual stub period accrual”
« montant comptabilisé réel pour la période tampon »
“actual stub period accrual”, of a corporation in respect of a qualifying partnership for a taxation year, means the positive or negative amount determined by the formula
(A – B) × C/D – E
where
A      is the total of all amounts each of which is the corporation’s share of an income or taxable capital gain of the qualifying partnership for the last fiscal period of the partnership that began in the base year (other than any amount for which a deduction was available under section 112 or 113);
B      is the total of all amounts each of which is the corporation’s share of a loss or allowable capital loss of the qualifying partnership for the last fiscal period of the partnership that began in the base year (to the extent that the total of all allowable capital losses included under this description in respect of all qualifying partnerships for the taxation year does not exceed the corporation’s share of all taxable capital gains of all qualifying partnerships for the taxation year);
C      is the number of days that are in both the base year and the fiscal period;
D      is the number of days in the fiscal period; and
E      is the amount of the qualified resource expense in respect of the qualifying partnership that was designated by the corporation for the base year under subsection 34.2(6) in its return of income for the base year filed with the Minister on or before its filing-due date for the base year.
“base year”
« année de base »
“base year”, of a corporation in respect of a qualifying partnership for a taxation year, means the preceding taxation year of the corporation in which began a fiscal period of the partnership that ends in the corporation’s taxation year.
“income shortfall adjustment”
« rajustement pour revenu insuffisant »
“income shortfall adjustment”, of a corporation in respect of a qualifying partnership for a taxation year, means the positive or negative amount determined by the formula
(A – B) × C × D
where
A      is the amount that is the lesser of
(a) the actual stub period accrual in respect of the qualifying partnership, and
(b) the amount that would be the corporation’s adjusted stub period accrual for the base year in respect of the qualifying partnership if the value of F in paragraph (a) of the definition “adjusted stub period accrual” in subsection 34.2(1) were nil;
B      is the amount included under subsection 34.2(2) in computing the corporation’s income for the base year in respect of the qualifying partnership;
C      is the number of days in the period that
(a) begins on the day after the day on which the base year ends, and
(b) ends on the day on which the taxation year ends; and
D      is the average daily rate of interest determined by reference to the rate of interest prescribed under paragraph 4301(a) of the Income Tax Regulations for the period referred to in the description of C.
“qualifying partnership”
« société de personnes admissible »
“qualifying partnership”, in respect of a corporation for a particular taxation year, means a partnership
(a) a fiscal period of which began in a preceding taxation year and ends in the particular taxation year; and
(b) in respect of which the corporation was required to calculate an adjusted stub period accrual for the preceding taxation year.
Application of subsection (3)
(2) Subsection (3) applies to a corporation for a taxation year if
(a) the corporation has designated an amount for the purpose of the description of F in paragraph (a) of the definition “adjusted stub period accrual” in subsection 34.2(1) in calculating its adjusted stub period accrual for the base year in respect of a qualifying partnership for the taxation year; and
(b) where the corporation has qualifying transitional income, the taxation year is after the first taxation year of the corporation to which subsection 34.2(17) applies.
Income shortfall adjustment — inclusion
(3) If this subsection applies to a corporation for a taxation year, the corporation shall include in computing its income for the taxation year the amount determined by the formula
A + 0.50 × (A – B)
where
A      is the amount that is the total of all amounts each of which is the corporation’s income shortfall adjustment in respect of a qualifying partnership for the year; and
B      is the amount that is the lesser of A and the total of all amounts each of which is 25% of the positive amount, if any, that would be the income shortfall adjustment in respect of a qualifying partnership for the year if the value of the description of B in the definition “income shortfall adjustment” in subsection (1) were nil.
(2) Subsection (1) applies to taxation years ending after March 22, 2011.
4. (1) The Act is amended by adding the following after section 38:
Tax-deferred transaction — flow-through shares
38.1 If a taxpayer acquires a property (in this section referred to as the “acquired property”) that is included in a flow-through share class of property in the course of a transaction or series of transactions to which any of section 51, subsections 73(1), 85(1) and (2) and 85.1(1), sections 86 and 87 and subsections 88(1) and 98(3) apply
(a) if the transfer of the acquired property is part of a gifting arrangement (within the meaning assigned by section 237.1) or of a transaction or series of transactions to which subsection 98(3) applies, or the transferor is a person with whom the taxpayer was, at the time of the acquisition, not dealing at arm’s length, there shall be added, at the time of the transfer, to the taxpayer’s exemption threshold in respect of the flow-through share class of property, and deducted from the transferor’s exemption threshold in respect of the flow-through share class of property, the amount determined by the formula
A × B
where
A      is the amount by which the transferor’s exemption threshold in respect of the flow-through share class of property immediately before that time exceeds the capital gain, if any, of the transferor as a result of the transfer, and
B      is the proportion that the fair market value of the acquired property immediately before the transfer is of the fair market value of all property of the transferor immediately before the transfer that is included in the flow-through share class of property; and
(b) if the transferor receives particular shares of the capital stock of the taxpayer as consideration for the acquired property and those particular shares are listed on a designated stock exchange or are shares of a mutual fund corporation, then for the purposes of this section and subsection 40(12)
(i) the particular shares are deemed to be flow-through shares of the transferor, and
(ii) there shall be added to the transferor’s exemption threshold in respect of the flow-through share class of property that includes the particular shares the amount that is determined under paragraph (a) or that would be so determined if paragraph (a) applied to the taxpayer.
(2) Subsection (1) is deemed to have come into force on March 22, 2011.
5. (1) Section 40 of the Act is amended by adding the following after subsection (11):
Donated flow-through shares
(12) If at any time a taxpayer disposes of one or more capital properties that are included in a flow-through share class of property and subparagraph 38(a.1)(i) or (iii) applies to the disposition (in this subsection referred to as the “actual disposition”), then the taxpayer is deemed to have a capital gain from a disposition at that time of another capital property equal to the lesser of
(a) the taxpayer’s exemption threshold at that time in respect of the flow-through share class of property, and
(b) the total of all amounts each of which is a capital gain from the actual disposition (for greater certainty, calculated without reference to this subsection).
(2) Subsection (1) applies to dispositions made on or after March 22, 2011.
6. (1) The portion of subsection 43.1(1) of the Act before paragraph (a) is replaced by the following:
Life estates in real property
43.1 (1) Notwithstanding any other provision of this Act, if at any time a taxpayer disposes of a remainder interest in real property (except as a result of a transaction to which subsection 73(3) would otherwise apply or by way of a gift to a donee described in the definition “total charitable gifts”, “total Crown gifts” or “total ecological gifts” in subsection 118.1(1)) to a person or partnership and retains a life estate or an estate pur autre vie (in this section referred to as the “life estate”) in the property, the taxpayer is deemed
(2) The portion of subsection 43.1(1) of the Act before paragraph (a), as enacted by subsection (1), is replaced by the following:
Life estates in real property
43.1 (1) Notwithstanding any other provision of this Act, if at any time a taxpayer disposes of a remainder interest in real property (except as a result of a transaction to which subsection 73(3) would otherwise apply or by way of a gift to a qualified donee) to a person or partnership and retains a life estate or an estate pur autre vie (in this section referred to as the “life estate”) in the property, the taxpayer is deemed
(3) Subsection (1) applies to dispositions that occur after February 27, 1995.
(4) Subsection (2) comes into force on the later of the day on which this Act receives royal assent and January 1, 2012.
7. (1) The portion of subsection 48.1(1) of the Act after paragraph (b) and before paragraph (c) is replaced by the following:
the individual is deemed, except for the purposes of sections 7 and 35, paragraph 110(1)(d.1) and subsections 120.4(4) and (5),
(2) Subsection (1) applies to dispositions that occur on or after March 22, 2011.
8. (1) Subparagraph 53(2)(c)(i.4) of the Act is replaced by the following:
(i.4) unless that time is immediately before a disposition of the interest, if the taxpayer is a member of the partnership and the taxpayer has been a specified member of the partnership at all times since becoming a member of the partnership, or the taxpayer is at that time a limited partner of the partnership for the purposes of subsection 40(3.1),
(A) where that time is in the taxpayer’s first taxation year for which the taxpayer is eligible to deduct an amount in respect of the partnership under subsection 34.2(11), the portion of the amount deducted in computing the taxpayer’s income for the taxation year under subsection 34.2(11) in respect of the partnership that would have been deductible if the definition “qualifying transitional income” in subsection 34.2(1) were read without reference to paragraph (b), and
(B) where that time is in any other taxation year, the portion of the amount deducted in computing the taxpayer’s income for the taxation year immediately preceding that other year under subsection 34.2(11) in respect of the partnership that would have been deductible if the definition “qualifying transitional income” in subsection 34.2(1) were read without reference to paragraph (b),
(2) Subsection (1) applies to the 2011 and subsequent taxation years.
9. (1) Section 54 of the Act is amended by adding the following in alphabetical order:
“exemption threshold”
« seuil d’exonération »
“exemption threshold”, of a taxpayer at a particular time in respect of a flow-through share class of property, means the amount determined by the formula
A – B
where
A      is the total of
(a) the total of all amounts, each of which is an amount that would be the cost to the taxpayer, computed without reference to subsection 66.3(3), of a flow-through share that was included at any time before the particular time in the flow-through share class of property and that was issued by a corporation to the taxpayer on or after the taxpayer’s fresh-start date in respect of the flow-through share class of property at that time, other than a flow-through share that the taxpayer was obligated, before March 22, 2011, to acquire pursuant to the terms of a flow-through share agreement entered into between the corporation and the taxpayer, and
(b) the total of all amounts, each of which is an amount that would be the adjusted cost base to the taxpayer of an interest in a partnership — computed as if subparagraph 53(1)(e)(vii.1) and clauses 53(2)(c)(ii)(C) and (D) did not apply to any amount incurred by the partnership in respect of a flow-through share held by the partnership, either directly or indi-rectly through another partnership — that was included at any time before the particular time in the flow-through share class of property, if
(i) the taxpayer
(A) acquired the interest on or after the taxpayer’s fresh-start date in respect of the flow-through share class of property at the particular time (other than an interest that the taxpayer was obligated, before August 16, 2011, to acquire pursuant to the terms of an agreement in writing entered into by the taxpayer), or
(B) made a contribution of capital to the partnership on or after August 16, 2011,
(ii) at any time after the taxpayer acquired the interest or made the contribution of capital, the taxpayer is deemed by subsection 66(18) to have made or incurred an outlay or expense in respect of a flow-through share held by the partnership, either directly or indirectly through another partnership, and
(iii) at any time between the time that the taxpayer acquired the interest or made the contribution of capital and the particular time, more than 50% of the fair market value of the assets of the partnership is attributable to property included in a flow-through share class of property, and
B      is the total, if any, of all amounts, each of which is the lesser of
(a) the total of all amounts, each of which is a capital gain from a disposition of a property included in the flow-through share class of property, other than a capital gain referred to in paragraph 38.1(a), at an earlier time that is
(i) before the particular time, and
(ii) after the first time that the taxpayer acquired a flow-through share referred to in paragraph (a) of the description of A or acquired a partnership interest referred to in paragraph (b) of the description of A, and
(b) the exemption threshold of the taxpayer in respect of the flow-though share class of property immediately before that earlier time;
“flow-through share class of property”
« catégorie de biens constituée d’actions accréditives »
“flow-through share class of property” means a group of properties,
(a) in respect of a class of shares of the capital stock of a corporation, each of which is
(i) a share of the class, if any share of the class or any right described in subparagraph (ii) is, at any time, a flow-through share to any person,
(ii) a right to acquire a share of the class, if any share of that class or any right described in this subparagraph is, at any time, a flow-through share to any person, or
(iii) a property that is an identical property of a property described in subparagraph (i) or (ii), or
(b) each of which is an interest in a partnership, if at any time more than 50% of the fair market value of the partnership’s assets is attributable to property included in a flow-through share class of property;
“fresh-start date”
« date de nouveau départ »
“fresh-start date”, of a taxpayer at a particular time in respect of a flow-through share class of property, means
(a) in the case of a partnership interest that is included in the flow-through share class of property, the day that is the later of
(i) August 16, 2011, and
(ii) the last day, if any, before the partic-ular time, on which the taxpayer held an interest in the partnership, and
(b) in the case of any other property that is included in the flow-though share class of property, the day that is the later of
(i) March 22, 2011, and
(ii) the last day, if any, before the partic-ular time, on which the taxpayer disposed of all property included in the flow-through share class of property;
(2) Subsection (1) is deemed to have come into force on March 22, 2011.
10. (1) Clause 56(1)(a)(i)(C) of the Act is replaced by the following:
(C) the amount of any payment out of or under a specified pension plan, and
(2) Subsection 56(2) of the Act is replaced by the following:
Indirect payments
(2) A payment or transfer of property made pursuant to the direction of, or with the concurrence of, a taxpayer to another person for the benefit of the taxpayer or as a benefit that the taxpayer desired to have conferred on the other person (other than by an assignment of any portion of a retirement pension under section 65.1 of the Canada Pension Plan or a comparable provision of a provincial pension plan as defined in section 3 of that Act) shall be included in computing the taxpayer’s income to the extent that it would be if the payment or transfer had been made to the taxpayer.
(3) Section 56 of the Act is amended by adding the following after subsection (3):
Limitations of scholarship exemption
(3.1) For the purpose of determining the total in paragraph (3)(a) for a taxation year,
(a) a scholarship, fellowship or bursary (in this subsection referred to as an “award”) is not considered to be received in connection with the taxpayer’s enrolment in an educational program described in subparagraph (3)(a)(i) except to the extent that it is reasonable to conclude that the award is intended to support the taxpayer’s enrolment in the program, having regard to all the circumstances, including the terms and conditions that apply in respect of the award, the duration of the program and the period for which support is intended to be provided; and
(b) if an award is received in connection with an educational program in respect of which the taxpayer may deduct an amount by reason of paragraph (b) of the description of B in subsection 118.6(2) for the taxation year, for the immediately preceding taxation year or for the following taxation year (in this paragraph referred to as the “claim year”), the amount included under subparagraph (1)(n)(i) in computing the taxpayer’s income for the taxation year in respect of the award may not exceed the amount that is the total of amounts, each of which is the cost of materials related to the program or a fee paid to a designated educational institution in respect of the program, as defined in subsection 118.6(1), in respect of the claim year.
(4) Subsection (1) applies to payments made after 2009.
(5) Subsection (2) applies to payments and transfers made after 2010.
(6) Subsection (3) applies to the 2010 and subsequent taxation years.
11. (1) Clause 60(l)(v)(B.01) of the Act is replaced by the following:
(B.01) the amount included in computing the taxpayer’s income for the year as a payment (other than a payment that is part of a series of periodic payments or that relates to an actuarial surplus) received by the taxpayer out of or under a registered pension plan or a specified pension plan as a consequence of the death of an individual of whom the taxpayer was a child or grandchild, if the taxpayer was, immediately before the death, financially dependent on the individual for support because of mental or physical infirmity,
(2) Sub-subclause 60(l)(v)(B.1)(II)1 of the Act is replaced by the following:
1. a payment (other than a payment that is part of a series of periodic payments or that relates to an actuarial surplus) received by the taxpayer out of or under a registered pension plan or a specified pension plan,
(3) Paragraph 60(v) of the Act is repealed.
(4) Subsections (1) to (3) apply to taxation years that begin after 2009.
12. (1) The definition “eligible individual” in subsection 60.02(1) of the Act is replaced by the following:
“eligible individual”
« particulier admissible »
“eligible individual” means a child or grandchild of a deceased annuitant under a registered retirement savings plan or registered retirement income fund, or of a deceased member of a registered pension plan or a specified pension plan, who was financially dependent on the deceased for support, at the time of the deceased’s death, by reason of mental or physical infirmity.
(2) Paragraph (c) of the definition “eligible proceeds” in subsection 60.02(1) of the Act is replaced by the following:
(c) a payment (other than a payment that is part of a series of periodic payments or that relates to an actuarial surplus) out of or under a registered pension plan or a specified pension plan.
(3) Subsections (1) and (2) are deemed to have come into force on March 4, 2010.
13. (1) Subparagraph (b)(ii) of the definition “Canadian resource property” in subsection 66(15) of the Act is replaced by the following:
(ii) prospect, explore, drill or mine for minerals in a mineral resource in Canada other than a bituminous sands deposit or an oil shale deposit,
(2) Paragraph (c) of the definition “Canadian resource property” in subsection 66(15) of the Act is replaced by the following:
(c) any oil or gas well in Canada or any real property or immovable in Canada the principal value of which depends on its petroleum, natural gas or related hydrocarbon content (not including any depreciable property),
(3) Paragraphs (d) and (e) of the definition “Canadian resource property” in subsection 66(15) of the Act are replaced by the following:
(d) any right to a rental or royalty computed by reference to the amount or value of production from an oil or a gas well in Canada, or from a natural accumulation of petroleum, natural gas or a related hydrocarbon in Canada, if the payer of the rental or royalty has an interest in, or for civil law a right in, the well or accumulation, as the case may be, and 90% or more of the rental or royalty is payable out of, or from the proceeds of, the production from the well or accumulation,
(e) any right to a rental or royalty computed by reference to the amount or value of production from a mineral resource in Canada, other than a bituminous sands deposit or an oil shale deposit, if the payer of the rental or royalty has an interest in, or for civil law a right in, the mineral resource and 90% or more of the rental or royalty is payable out of, or from the proceeds of, the production from the mineral resource,
(4) Paragraphs (f) and (g) of the definition “Canadian resource property” in subsection 66(15) of the Act are replaced by the following:
(f) any real property or immovable in Canada (not including any depreciable property) the principal value of which depends on its mineral resource content other than where the mineral resource is a bituminous sands deposit or an oil shale deposit,
(g) any right to or interest in — or, for civil law, any right to or in — any property described in any of paragraphs (a) to (e), other than a right or an interest that the taxpayer has because the taxpayer is a beneficiary under a trust or a member of a partnership, or
(h) an interest in real property described in paragraph (f) or a real right in an immovable described in that paragraph, other than an interest or a right that the taxpayer has because the taxpayer is a beneficiary under a trust or a member of a partnership;
(5) Subsections (1), (2) and (4) apply in respect of properties and rights acquired after March 21, 2011 except that, in respect of a property or right acquired by a person or partnership before 2012 if the person or partnership was obligated to acquire the property or right pursuant to an agreement in writing entered into by the person or partnership before March 22, 2011,
(a) subparagraph (b)(ii) of the definition “Canadian resource property” in subsection 66(15) of the Act, as enacted by subsection (1), is to be read without reference to “other than a bituminous sands deposit or an oil shale deposit”;
(b) the reference to “petroleum, natural gas or related hydrocarbon content” in paragraph (c) of the definition “Canadian resource property” in subsection 66(15) of the Act, as enacted by subsection (2), is to be read as a reference to “petroleum or natural gas content”; and
(c) paragraph (f) of the definition “Canadian resource property” in subsection 66(15) of the Act, as enacted by subsection (4), is to be read without reference to “other than where the mineral resource is a bituminous sands deposit or an oil shale deposit”.
(6) Subsection (3) applies in respect of rights acquired after December 20, 2002 except that, in respect of a right acquired before March 22, 2011 or in respect of a right that is acquired by a person or partnership after March 21, 2011 and before 2012 and that the person or partnership is obligated to acquire pursuant to an agreement in writing entered into by the person or partnership before March 22, 2011,
(a) the reference to “petroleum, natural gas or a related hydrocarbon” in paragraph (d) of the definition “Canadian resource property” in subsection 66(15) of the Act, as enacted by subsection (3), is to be read as a reference to “petroleum or natural gas”; and
(b) paragraph (e) of the definition “Canadian resource property” in subsection 66(15) of the Act, as enacted by subsection (3), is to be read without reference to “, other than a bituminous sands deposit or an oil shale deposit,”.
14. (1) Paragraph (f) of the definition “Canadian exploration expense” in subsection 66.1(6) of the Act is amended by striking out “or” at the end of subparagraph (v) and by replacing subparagraph (vi) with the following:
(v.1) any expense described in subparagraph (i), (iii) or (iv) in respect of the mineral resource, incurred before a new mine in the mineral resource comes into production in reasonable commercial quantities, that results in revenue or can reasonably be expected to result in revenue earned before the new mine comes into production in reasonable commercial quantities, except to the extent that the total of all such expenses exceeds the total of those revenues, or
(vi) any expense that may reasonably be considered to be related to a mine in the mineral resource that has come into production in reasonable commercial quantities or to be related to a potential or actual extension of the mine,
(2) Paragraph (g) of the definition “Canadian exploration expense” in subsection 66.1(6) of the Act is replaced by the following:
(g) any expense incurred by the taxpayer after November 16, 1978 for the purpose of bringing a new mine in a mineral resource in Canada, other than a bituminous sands deposit or an oil shale deposit, into production, in reasonable commercial quantities and incurred before the new mine comes into production in such quantities, including an expense for clearing, removing overburden, stripping, sinking a mine shaft or constructing an adit or other underground entry, but not including any expense that results in revenue or can reasonably be expected to result in revenue earned before the new mine comes into production in reasonable commercial quantities, except to the extent that the total of all such expenses exceeds the total of those revenues,
(3) The definition “Canadian exploration expense” in subsection 66.1(6) of the Act is amended by adding the following after paragraph (g.1):
(g.2) any expense incurred by the taxpayer after March 21, 2011, that is
(i) a specified oil sands mine development expense, or
(ii) an eligible oil sands mine development expense,
(4) Paragraph (k.2) of the definition “Canadian exploration expense” in subsection 66.1(6) of the Act is repealed.
(5) Subsection 66.1(6) of the Act is amended by adding the following in alphabetical order:
“bitumen mine development project”
« projet de mise en valeur d’une mine de bitume »
“bitumen mine development project”, of a taxpayer, means an undertaking for the sole purpose of developing a new mine to extract and process tar sands from a mineral resource of the taxpayer to produce bitumen or a similar product;
“bitumen upgrading development project”
« projet de valorisation du bitume »
“bitumen upgrading development project”, of a taxpayer, means an undertaking for the sole purpose of constructing an upgrading facility to process bitumen or a similar feedstock (all or substantially all of which is from a mineral resource of the taxpayer) from a new mine to the crude oil stage or its equivalent;
“completion”
« achèvement »
“completion”, of a specified oil sands mine development project, means the first attainment of a level of average output, measured over a 60-day period, equal to at least 60% of the planned level of average daily output (as determined in paragraph (b) of the definition “specified oil sands mine development project”) for the specified oil sands mine development project;
“designated asset”
« bien désigné »
“designated asset”, in respect of an oil sands mine development project of a taxpayer, means a property that is a building, a structure, machinery or equipment and is, or is an integral and substantial part of,
(a) in the case of a bitumen mine development project,
(i) a crusher,
(ii) a froth treatment plant,
(iii) a primary separation unit,
(iv) a steam generation plant,
(v) a cogeneration plant, or
(vi) a water treatment plant, or
(b) in the case of a bitumen upgrading development project,
(i) a gasifier unit,
(ii) a vacuum distillation unit,
(iii) a hydrocracker unit,
(iv) a hydrotreater unit,
(v) a hydroprocessor unit, or
(vi) a coker;
“eligible oil sands mine development expense”
« frais d’aménagement admissibles relatifs à une mine de sables bitumineux »
“eligible oil sands mine development expense”, of a taxpayer, means an expense incurred by the taxpayer after March 21, 2011 and before 2016, the amount of which is determined by the formula
A × B
where
A      is an expense that would be a Canadian exploration expense of the taxpayer described in paragraph (g) of the definition “Canadian exploration expense” if that paragraph were read without reference to “other than a bituminous sands deposit or an oil shale deposit”, but does not include an expense that is a specified oil sands mine development expense, and
B      is
(a) 100% if the expense is incurred before 2013,
(b) 80% if the expense is incurred in 2013,
(c) 60% if the expense is incurred in 2014, and
(d) 30% if the expense is incurred in 2015;
“oil sands mine development project”
« projet de mise en valeur d’une mine de sables bitumineux »
“oil sands mine development project”, of a taxpayer, means a bitumen mine development project or a bitumen upgrading development project of the taxpayer;
“preliminary work activity”
« travaux préliminaires »
“preliminary work activity”, in respect of an oil sands mine development project, means activity that is preliminary to the acquisition, construction, fabrication or installation by or on behalf of a taxpayer of designated assets in respect of the taxpayer’s oil sands mine development project including, without limiting the generality of the foregoing, the following activities:
(a) obtaining permits or regulatory approvals,
(b) performing design or engineering work,
(c) conducting feasibility studies,
(d) conducting environmental assessments, and
(e) entering into contracts;
“specified oil sands mine development expense”
« frais d’aménagement déterminés relatifs à une mine de sables bitumineux »
“specified oil sands mine development expense”, of a taxpayer, means an expense that
(a) would be a Canadian exploration expense described in paragraph (g) of the definition “Canadian exploration expense” if that paragraph were read without reference to “other than a bituminous sands deposit or an oil shale deposit”,
(b) is incurred by the taxpayer after March 21, 2011 and before 2015, and
(c) is incurred by the taxpayer to achieve completion of a specified oil sands mine development project of the taxpayer;
“specified oil sands mine development project”
« projet déterminé de mise en valeur d’une mine de sables bitumineux »
“specified oil sands mine development project”, of a taxpayer, means an oil sands mine development project (not including any preliminary work activity) in respect of which
(a) one or more designated assets was, before March 22, 2011,
(i) acquired by the taxpayer, or
(ii) in the process of being constructed, fabricated or installed, by or on behalf of the taxpayer, and
(b) the planned level of average daily output (where that output is bitumen or a similar product in the case of a bitumen mine development project, or synthetic crude oil or a similar product in the case of a bitumen upgrading development project) that can reasonably be expected, is the lesser of
(i) the level that was the demonstrated intention of the taxpayer as of March 21, 2011 to produce from the oil sands mine development project, and
(ii) the maximum level of output associated with the design capacity, as of March 21, 2011, of the designated asset referred to in paragraph (a);
(6) Subsections (1), (2) and (4) apply to expenses incurred after November 5, 2010 except that in respect of expenses incurred before March 22, 2011 paragraph (g) of the definition “Canadian exploration expense” in subsection 66.1(6) of the Act, as enacted by subsection (2), is to be be read without reference to “, other than a bituminous sands deposit or an oil shale deposit,”.
(7) Subsection (3) applies to expenses incurred after March 21, 2011.
(8) Subsection (5) is deemed to have come into force on March 22, 2011.
15. (1) The definition “Canadian development expense” in subsection 66.2(5) of the Act is amended by adding the following after paragraph (c):
(c.1) any expense, or portion of any expense, that is not a Canadian exploration expense, incurred by the taxpayer for the purpose of bringing a new mine in a mineral resource in Canada that is a bituminous sands deposit or an oil shale deposit into production and incurred before the new mine comes into production in reasonable commercial quantities, including an expense for clearing the land, removing overburden and stripping, or building an entry ramp,
(2) The portion of the description of F in the definition “cumulative Canadian development expense” in subsection 66.2(5) of the Act before paragraph (a) is replaced by the following:
F      is the total of all amounts each of which is an amount in respect of property described in paragraph (b), (e) or (f) of the definition “Canadian resource property” in subsection 66(15) or property disposed of after March 21, 2011 which was described in any of those paragraphs and the cost of which when acquired by the taxpayer was included in the Canadian development expense of the taxpayer, or any right to or interest in — or, for civil law, any right in or to — such a property, other than such a right or an interest that the taxpayer has by reason of being a beneficiary under a trust or a member of a partnership, (in this description referred to as “the particular property”) disposed of by the taxpayer before that time equal to the amount, if any, by which
(3) Subsection (1) applies to expenses incurred after March 21, 2011.
(4) Subsection (2) is deemed to have come into force on March 22, 2011.
16. (1) Subsection 74.1(1) of the Act is replaced by the following:
Transfers and loans to spouse or common-law partner
74.1 (1) If an individual has transferred or lent property (otherwise than by an assignment of any portion of a retirement pension under section 65.1 of the Canada Pension Plan or a comparable provision of a provincial pension plan as defined in section 3 of that Act), either directly or indirectly, by means of a trust or by any other means whatever, to or for the benefit of a person who is the individual’s spouse or common-law partner or who has since become the individual’s spouse or common-law partner, any income or loss, as the case may be, of that person for a taxation year from the property or from property substituted therefor, that relates to the period in the year throughout which the individual is resident in Canada and that person is the individual’s spouse or common-law partner, is deemed to be income or a loss, as the case may be, of the individual for the year and not of that person.
(2) Subsection (1) applies to transfers and loans made after 2010.
17. (1) Paragraph 74.5(12)(a.1) of the Act is repealed.
(2) Subsection (1) applies to transfers made after 2010.
18. (1) The portion of subsection 81(4) of the Act after paragraph (b) is replaced by the following:
there shall not be included in computing the individual’s income derived from the perform-ance of those duties the lesser of $1,000 and the total of those amounts, other than, if the individual makes a claim under section 118.06 for the year, amounts received in respect of duties as a firefighter.
(2) Subsection (1) applies to the 2011 and subsequent taxation years.
19. (1) Clause (a)(i)(A) of the definition “capital dividend account” in subsection 89(1) of the Act is replaced by the following:
(A) the amount of the corporation’s capital gain from the disposition (other than a disposition under subsection 40(12) or that is the making of a gift after December 8, 1997 that is not a gift described in subsection 110.1(1)) of a property in the period beginning at the beginning of its first taxation year (that began after the corporation last became a private corporation and that ended after 1971) and ending immediately before the particular time (in this definition referred to as “the period”)
(2) Subparagraph (a)(i) of the definition “capital dividend account” in subsection 89(1) of the Act is amended by striking out “and” at the end of clause (B) and by adding the following after that clause:
(B.1) the corporation’s taxable capital gain from a disposition in the period under subsection 40(12), and
(3) Subsections (1) and (2) apply to dispositions that occur on or after March 22, 2011.
20. (1) Subparagraphs 96(1)(d)(i) and (ii) of the Act are replaced by the following:
(i) this Act were read without reference to sections 34.1 and 34.2, subsection 59(1), paragraph 59(3.2)(c.1) and subsections 66.1(1), 66.2(1) and 66.4(1), and
(ii) no deduction were permitted under any of section 29 of the Income Tax Application Rules, subsection 65(1) and sections 66, 66.1, 66.2, 66.21 and 66.4;
(2) Subsection (1) applies to the 2011 and subsequent taxation years.
21. (1) Paragraph 110.1(1)(a) of the Act is amended by adding the following after subparagraph (iv):
(iv.1) a municipal or public body performing a function of government in Canada,
(2) The portion of paragraph 110.1(1)(a) of the Act, as amended by subsection (1), before the formula is replaced by the following:
Charitable gifts
(a) the total of all amounts each of which is the fair market value of a gift (other than a gift described in paragraph (b), (c) or (d)) made by the corporation in the year or in any of the five preceding taxation years to a qualified donee, not exceeding the lesser of the corporation’s income for the year and the amount determined by the formula
(3) Subparagraph 110.1(3)(a)(i) of the Act is replaced by the following:
(i) capital property to a qualified donee, or
(4) Subsection 110.1(6) of the Act is replaced by the following:
Non-qualifying securities
(6) Subsections 118.1(13) to (14) and (16) to (20) apply to a corporation as if the references in those subsections to an individual were read as references to a corporation and as if a non-qualifying security of a corporation included a share (other than a share listed on a designated stock exchange) of the capital stock of the corporation.
(5) Section 110.1 of the Act is amended by adding the following after subsection (9):
Options
(10) Subject to subsections (12) and (13), if a corporation has granted an option to a qualified donee in a taxation year, no amount in respect of the option is to be included in computing an amount under any of paragraphs (1)(a) to (d) in respect of the corporation for any year.
Application of subsection (12)
(11) Subsection (12) applies if
(a) an option to acquire a property of a corporation is granted to a qualified donee;
(b) the option is exercised so that the property is disposed of by the corporation and acquired by the qualified donee at a particular time; and
(c) either
(i) the amount that is 80% of the fair market value of the property at the particular time is greater than or equal to the total of
(A) the consideration received by the corporation from the qualified donee for the property, and
(B) the consideration received by the corporation from the qualified donee for the option, or
(ii) the corporation establishes to the satisfaction of the Minister that the granting of the option or the disposition of the property was made by the corporation with the intention to make a gift to the qualified donee.
Granting of an option
(12) If this subsection applies, notwithstanding subsection 49(3),
(a) the corporation is deemed to have received proceeds of disposition of the property equal to the property’s fair market value at the particular time; and
(b) there shall be included in the total referred to in paragraph (1)(a), for the corporation’s taxation year that includes the particular time, the amount by which the property’s fair market value exceeds the total described in subparagraph (11)(c)(i).
Disposition of an option
(13) If an option to acquire a particular property of a corporation is granted to a qualified donee and the option is disposed of by the qualified donee (otherwise than by the exercise of the option) at a particular time
(a) the corporation is deemed to have disposed of a property at the particular time
(i) the adjusted cost base of which to the corporation immediately before the partic-ular time is equal to the consideration, if any, paid by the qualified donee for the option, and
(ii) the proceeds of disposition of which are equal to the lesser of the fair market value of the particular property at the particular time and the fair market value of any consideration (other than a non-qualifying security of any person) received by the qualified donee for the option; and
(b) there shall be included in the total referred to in paragraph (1)(a) for the corporation’s taxation year that includes the particular time the amount, if any, by which the proceeds of disposition as determined by paragraph (a) exceed the consideration, if any, paid by the qualified donee for the option.
Returned property
(14) Subsection (15) applies if a qualified donee has issued to a corporation a receipt referred to in subsection (2) in respect of a transfer of a property (in this subsection and subsection (15) referred to as the “original property”) and a particular property that is
(a) the original property is later transferred to the corporation (unless that later transfer is reasonable consideration or remuneration for property acquired by or services rendered to a person); or
(b) any other property that may reasonably be considered compensation for or a substitute for, in whole or in part, the original property, is later transferred to the corporation.
Returned property
(15) If this subsection applies, then
(a) irrespective of whether the transfer of the original property by the corporation to the qualified donee referred to in subsection (14) was a gift, the corporation is deemed not to have disposed of the original property at the time of that transfer nor to have made a gift;
(b) if the particular property is identical to the original property, the particular property is deemed to be the original property; and
(c) if the particular property is not the original property, then
(i) the corporation is deemed to have disposed of the original property at the time that the particular property is transferred to the corporation for proceeds of disposition equal to the greater of the fair market value of the particular property at that time and the fair market value of the original property at the time that it was transferred by the corporation to the donee, and
(ii) if the transfer of the original property by the corporation would be a gift if this section were read without reference to paragraph (a), the corporation is deemed to have, at the time of that transfer, transferred to the donee a property that is the subject of a gift having a fair market value equal to the amount, if any, by which the fair market value of the original property at the time of that transfer exceeds the fair market value of the particular property at the time that it is transferred to the corporation.
Information return
(16) If subsection (15) applies in respect of a transfer of property to a corporation and that property has a fair market value greater than $50, the transferor must file an information return containing prescribed information with the Minister not later than 90 days after the day on which the property was transferred and provide a copy of the return to the corporation.
Reassessment
(17) If subsection (15) applies in respect of a transfer of property to a corporation, the Minister may reassess a return of income of any person to the extent that the reassessment can reasonably be regarded as relating to the transfer.
(6) Subsection (1) applies to gifts made after May 8, 2000.
(7) Subsections (2) and (3) come into force on the later of the day on which this Act receives royal assent and January 1, 2012.
(8) Subsection (4) is deemed to have come into force on March 22, 2011.
(9) Subsections 110.1(10) to (13) of the Act, as enacted by subsection (5), apply to options granted on or after March 22, 2011.
(10) Subsections 110.1(14) to (17) of the Act, as enacted by subsection (5), apply to transfers of property made on or after March 22, 2011, except that an information return required to be filed under subsection 110.1(16) of the Act, as enacted by subsection (5), that is filed before November 16, 2011 is deemed to have been filed on time.
22. (1) The portion of subsection 112(3.01) of the Act before paragraph (a) is replaced by the following:
Loss on share that is capital property — excluded dividends
(3.01) A qualified dividend shall not be included in the total determined under subparagraph (3)(a)(i) or paragraph (3)(b) if the taxpayer establishes that
(2) The portion of subsection 112(3.11) of the Act before paragraph (a) is replaced by the following:
Loss on share held by partnership — excluded dividends
(3.11) A qualified dividend shall not be included in the total determined under subparagraph (3.1)(a)(i) or paragraph (3.1)(b) or (c) if the taxpayer establishes that
(3) The portion of clause 112(3.2)(a)(ii)(C) of the Act before subclause (I) is replaced by the following:
(C) that is a qualified dividend received on the share and designated under subsection 104(19) by the trust in respect of a beneficiary that was a corporation, partnership or another trust where the trust establishes that
(4) The portion of clause 112(3.3)(a)(ii)(C) of the Act before subclause (I) is replaced by the following:
(C) that is a qualified dividend received on the share after that time and designated under subsection 104(19) by the trust in respect of a beneficiary that was a corporation, partnership or another trust where the trust establishes that
(5) The portion of subsection 112(3.31) of the Act before paragraph (a) is replaced by the following:
Loss on share held by trust — excluded dividends
(3.31) A qualified dividend received by a trust shall not be included under subparagraph (3.2)(a)(i) or (b)(ii) or (3.3)(a)(i) if the trust establishes that the dividend
(6) The portion of subsection 112(3.32) of the Act before paragraph (a) is replaced by the following:
Loss on share held by trust — excluded dividends
(3.32) A qualified dividend that is a taxable dividend received on the share and that is designated under subsection 104(19) by the trust in respect of a beneficiary that was a corporation, partnership or trust, shall not be included under paragraph (3.2)(b) or (3.3)(b) if the trust establishes that the dividend was received by an individual (other than a trust), or
(7) The portion of subsection 112(4.01) of the Act before paragraph (a) is replaced by the following:
Loss on share that is not capital property — excluded dividends
(4.01) A qualified dividend shall not be included in the total determined under paragraph (4)(a), (b) or (c) if the taxpayer establishes that
(8) The portion of subsection 112(4.11) of the Act before paragraph (a) is replaced by the following:
Fair market value of shares held as inventory — excluded dividends
(4.11) A qualified dividend shall not be included in the total determined under paragraph (4.1)(a), (b) or (c) if the shareholder establishes that
(9) The portion of subsection 112(4.21) of the Act before paragraph (a) is replaced by the following:
Loss on share held by trust — excluded dividends
(4.21) A qualified dividend shall not be included in the total determined under paragraph (4.2)(a) if the taxpayer establishes that
(10) The portion of subsection 112(4.22) of the Act before paragraph (a) is replaced by the following:
Loss on share held by trust — excluded dividends
(4.22) A qualified dividend shall not be included in the total determined under paragraph (4.2)(b) if the taxpayer establishes that
(11) Paragraph 112(5)(c) of the Act is replaced by the following:
(c) the taxpayer received
(i) a dividend on the share at a time when the taxpayer and persons with whom the taxpayer was not dealing at arm’s length held in total more than 5% of the issued shares of any class of the capital stock of the corporation from which the dividend was received, or
(ii) a dividend on the share under subsection 84(3).
(12) The portion of subsection 112(5.21) of the Act before paragraph (a) is replaced by the following:
Subsection (5.2) — excluded dividends
(5.21) A dividend, other than a dividend received under subsection 84(3), shall not be included in the total determined under paragraph (b) of the description of B in subsection (5.2) unless
(13) Subsection 112 of the Act is amended by adding the following after subsection (6):
Interpretation — qualified dividend
(6.1) For the purposes of this section, a dividend on a share is a qualified dividend to the extent that
(a) it is a dividend other than a dividend received under subsection 84(3); or
(b) it is received under subsection 84(3) and,
(i) if the share is held by an individual other than a trust, the dividend is received by the individual,
(ii) if the share is held by a corporation, the dividend is received by the corporation while it is a private corporation, and is paid by another private corporation,
(iii) if the share is held by a trust,
(A) the dividend is received by the trust,
(B) the dividend is designated under subsection 104(19) by the trust in respect of a beneficiary and
(I) the beneficiary is an individual other than a trust,
(II) the beneficiary is a private corporation when the dividend is received by it and the dividend is paid by another private corporation,
(III) the beneficiary is another trust that does not designate the dividend under subsection 104(19), or
(IV) the beneficiary is a partnership all of the members of which are, when the dividend is received, a person described by any of subclauses (I) to (III), or
(C) the dividend is designated by the trust under subsection 104(19) in respect of a beneficiary that is another trust or a partnership and the trust establishes that the dividend is received by a person described by any of subclauses (B)(I) to (III), and
(iv) if the share is held by a partnership,
(A) the dividend is included in the income of a member of a partnership and
(I) the member is an individual, or
(II) the member is a private corporation when the dividend is received by it and the dividend is paid by another private corporation, or
(B) the dividend is designated under subsection 104(19) by a member of a partnership that is a trust in respect of a beneficiary described by any of subclauses (iii)(B)(I) to (IV) or is described by clause (iii)(C).
(14) Subsections (1) to (13) apply to dispositions occurring on or after March 22, 2011.
23. (1) Subparagraphs (a)(i) and (ii) of the description of B in subsection 118(1) of the Act are replaced by the following:
(i) $10,527, and
(ii) the amount determined by the formula
$10,527 + C – C.1
where
C       is
(A) $2,000 if the spouse or common-law partner is dependent on the individual by reason of mental or physical infirmity, and
(B) in any other case, nil, and
C.1      is the income of the individual’s spouse or common-law partner for the year or, if the individual and the individual’s spouse or common-law partner are living separate and apart at the end of the year because of a breakdown of their marriage or common-law partnership, the spouse’s or common-law partner’s income for the year while married to, or in a common-law partnership with, the individual and not so separated,
(2) Subparagraphs (b)(iii) and (iv) of the description of B in subsection 118(1) of the Act are replaced by the following:
(iii) $10,527, and
(iv) the amount determined by the formula
$10,527 + D – D.1
where
D       is
(A) $2,000 if
(I) the dependent person is, at the end of the taxation year, 18 years of age or older and is, at any time in the year, dependent on the individual by reason of mental or physical infirmity, or
(II) the dependent person is a person, other than a child of the individual in respect of whom paragraph (b.1) applies, who, at the end of the taxation year, is under the age of 18 years and who, by reason of mental or physical infirmity, is likely to be, for a long and continuous period of indefinite duration, dependent on others for significantly more assistance in attending to the dependent person’s personal needs and care, when compared to persons of the same age, and is so dependent on the individual at any time in the year, and
(B) in any other case, nil, and
D.1 is the dependent person’s income for the year,
(3) Paragraph (b.1) of the description of B in subsection 118(1) of the Act is replaced by the following:
Child amount
(b.1) if
(i) a child, who is under the age of 18 years at the end of the taxation year, of the individual ordinarily resides throughout the taxation year with the individual together with another parent of the child, the total of
(A) $2,131 for each such child, and
(B) $2,000 for each such child who, by reason of mental or physical infirmity, is likely to be, for a long and continuous period of indefinite duration, dependent on others for significantly more assist-ance in attending to the child’s personal needs and care, when compared to children of the same age, or
(ii) except where subparagraph (i) applies, the individual may deduct an amount under paragraph (b) in respect of the individual’s child who is under the age of 18 years at the end of the taxation year, or could deduct such an amount in respect of that child if paragraph (4)(a) and the reference in paragraph (4)(b) to “or the same domestic establishment” did not apply to the individual for the taxation year and if the child had no income for the year, the total of
(A) $2,131 for each such child, and
(B) $2,000 for each such child who, by reason of mental or physical infirmity, is likely to be, for a long and continuous period of indefinite duration, dependent on others for significantly more assist-ance in attending to the child’s personal needs and care, when compared to children of the same age,
(4) The portion of paragraph (c.1) of the description of B in subsection 118(1) of the Act after subparagraph (iii) is replaced by the following:
the amount determined by the formula
$18,906 + E – E.1
where
E      is
(I) $2,000 if the particular person is dependent on the individual by reason of mental or physical infirmity, and
(II) in any other case, nil, and
E.1      is the greater of $14,624 and the particular person’s income for the year,
(5) The portion of paragraph (d) of the description of B in subsection 118(1) of the Act after subparagraph (ii) is replaced by the following:
the amount determined by the formula
$10,358 + $2,000 – F
where
F is the greater of $6,076 and the dependant’s income for the year, and
(6) Paragraph 118(4)(b) of the Act is replaced by the following:
(b) not more than one individual is entitled to a deduction under subsection (1) because of paragraph (b) of the description of B in that subsection for a taxation year in respect of the same person or the same domestic establishment and where two or more individuals otherwise entitled to such a deduction fail to agree as to the individual by whom the deduction may be made, no such deduction for the year shall be allowed to either or any of them;
(b.1) not more than one individual is entitled to a deduction under subsection (1) because of paragraph (b.1) of the description of B in that subsection for a taxation year in respect of the same child and where two or more individuals otherwise entitled to such a deduction fail to agree as to the individual by whom the deduction may be made, no such deduction for the year shall be allowed to either or any of them;
(7) Subparagraph (a)(i) of the definition “pension income” in subsection 118(7) of the Act is replaced by the following:
(i) a payment in respect of a life annuity out of or under a superannuation plan, a pension plan or a specified pension plan,
(8) Paragraph 118(8)(e) of the Act is replaced by the following:
(e) a payment received out of or under a salary deferral arrangement, a retirement compensation arrangement, an employee benefit plan or an employee trust; or
(9) Subsections (1) to (6) apply to the 2011 and subsequent taxation years, except that
(a) for the 2011 taxation year, the reference to “$2,000” in paragraphs (a), (b), (b.1), (c.1) and (d) of the description of B in subsection 118(1) of the Act, as amended by subsections (1) to (5) respectively, is to be read as a reference to “nil”;
(b) for the 2011 taxation year, subsection 117.1(1) of the Act does not apply for the purposes of computing the amounts to be used under paragraphs (a), (b), (b.1), (c.1) and (d) of the description of B in subsection 118(1) of the Act, as amended by subsections (1) to (5) respectively;
(c) for the 2012 taxation year, for the purpose of making the adjustment provided under subsection 117.1(1) of the Act as it applies to paragraph (d) of the description of B in subsection 118(1) of the Act, as amended by subsection (5), in lieu of the amounts of $10,358 and $6,076, the amounts to be used for the preceding year are $10,527 and $6,245, respectively; and
(d) for the 2012 taxation year, subsection 117.1(1) of the Act does not apply in respect of the amount of $2,000 referred to in paragraphs (a), (b), (b.1), (c.1) and (d) of the description of B in subsection 118(1) of the Act, as amended by subsections (1) to (5) respectively.
(10) Subsections (7) and (8) apply after 2009.
24. (1) The Act is amended by adding the following after section 118.03:
Definitions
118.031 (1) The following definitions apply in this section.
“eligible expense”
« dépense admissible »
“eligible expense” in respect of a qualifying child of an individual for a taxation year means the amount of a fee paid to a qualifying entity (other than an amount paid to a person who is, at the time the amount is paid, the individual’s spouse or common-law partner or another individual who is under 18 years of age) to the extent that the fee is attributable to the cost of registration or membership of the qualifying child in a prescribed program of artistic, cultural, recreational or developmental activity and, for the purposes of this section, that cost
(a) includes the cost to the qualifying entity of the program in respect of its administration, instruction, rental of required facilities, and uniforms and equipment that are not available to be acquired by a participant in the program for an amount less than their fair market value at the time, if any, they are so acquired; and
(b) does not include
(i) the cost of accommodation, travel, food or beverages,
(ii) any amount deductible in computing any person’s income for any taxation year, or
(iii) any amount included in computing a deduction from any person’s tax payable under any Part of this Act, for any taxation year.
“qualifying child”
« enfant admissible »
“qualifying child” of an individual has the meaning assigned by subsection 118.03(1).
“qualifying entity”
« entité admissible »
“qualifying entity” means a person or partnership that offers one or more programs of artistic, cultural, recreational or developmental activity prescribed for the purposes of the definition “eligible expense”.
Children’s arts tax credit
(2) For the purpose of computing the tax payable under this Part by an individual for a taxation year, there may be deducted the amount determined by the formula
A × B
where
A      is the appropriate percentage for the taxation year; and
B      is the total of all amounts each of which is, in respect of a qualifying child of the individual for the taxation year, the lesser of $500 and the amount determined by the formula
C – D
where
C      is total of all amounts each of which is an amount paid in the taxation year by the individual, or by the individual’s spouse or common-law partner, that is an eligible expense in respect of the qualifying child of the individual, and
D      is the total of all amounts that any person is or was entitled to receive, each of which relates to an amount included in computing the value determined for C in respect of the qualifying child that is the amount of a reimbursement, allowance or any other form of assistance (other than an amount that is included in computing the income for any taxation year of that person and that is not deductible in computing the taxable income of that person).
Children’s arts tax credit — child with disability
(3) For the purpose of computing the tax payable under this Part by an individual for a taxation year there may be deducted in respect of a qualifying child of the individual an amount equal to $500 multiplied by the appropriate percentage for the taxation year if
(a) the amount referred to in the description of B in subsection (2) is $100 or more; and
(b) an amount is deductible in respect of the qualifying child under section 118.3 in computing any person’s tax payable under this Part for the taxation year.
Apportionment of credit
(4) If more than one individual is entitled to a deduction under this section for a taxation year in respect of a qualifying child, the total of all amounts so deductible shall not exceed the maximum amount that would be so deductible for the year by any one of those individuals in respect of that qualifying child if that individual were the only individual entitled to deduct an amount for the year under this section in respect of that qualifying child, and if the individuals cannot agree as to what portion of the amount each can so deduct, the Minister may fix the portions.
(2) Subsection (1) applies to the 2011 and subsequent taxation years.
25. (1) The Act is amended by adding the following after section 118.05:
Definition of “eligible volunteer firefighting services”
118.06 (1) In this section, “eligible volunteer firefighting services” means services provided by an individual in the individual’s capacity as a volunteer firefighter to a fire department that consist primarily of responding to and being on call for firefighting and related emergency calls, attending meetings held by the fire department and participating in required training related to the prevention or suppression of fires, but does not include services provided to a particular fire department if the individual provides firefighting services to the department otherwise than as a volunteer.
Volunteer firefighter tax credit
(2) For the purpose of computing the tax payable under this Part for a taxation year by an individual, there may be deducted the amount determined by multiplying $3,000 by the appropriate percentage for the taxation year if the individual
(a) performs not less than 200 hours of eligible volunteer firefighting services in the taxation year for one or more fire departments; and
(b) provides the certificates referred to in subsection (3) as and when requested by the Minister.
Certificate
(3) If the Minister so demands, an individual making a claim under this section in respect of a taxation year shall provide to the Minister a written certificate from the fire chief or a delegated official of each fire department to which the individual provided eligible volunteer firefighting services for the year, attesting to the number of hours of eligible volunteer firefighting services performed in the year by the individual for the particular fire department.
(2) Subsection (1) applies to the 2011 and subsequent taxation years.
26. (1) Paragraph (d) of the definition “total charitable gifts” in subsection 118.1(1) of the English version of the Act is replaced by the following:
(d) a municipality in Canada,
(2) The definition “total charitable gifts” in subsection 118.1(1) of the Act is amended by adding the following after paragraph (d):
(d.1) a municipal or public body performing a function of government in Canada,
(3) The definition “total charitable gifts” in subsection 118.1(1) of the Act, as amended by subsections (1) and (2), is replaced by the following:
“total charitable gifts”
« total des dons de bienfaisance »
“total charitable gifts”, of an individual for a taxation year, means the total of all amounts each of which is the fair market value of a gift (other than a gift the fair market value of which is included in the total Crown gifts, the total cultural gifts or the total ecological gifts of the individual for the year) made by the individual in the year or in any of the five preceding taxation years (other than in a year for which a deduction under subsection 110(2) was claimed in computing the individual’s taxable income) to a qualified donee, to the extent that the amount was not included in determining an amount that was deducted under this section in computing the individual’s tax payable under this Part for a preceding taxation year;
(4) Paragraph 118.1(6)(a) of the Act is replaced by the following:
(a) capital property to a qualified donee, or
(5) Paragraph 118.1(13)(c) of the Act is replaced by the following:
(c) if the security is disposed of by the donee within 60 months after the particular time and paragraph (b) does not apply to the security, the individual is deemed to have made a gift to the donee of property at the time of the disposition and the fair market value of that gift is deemed to be the lesser of the fair market value of any consideration (other than a non-qualifying security of any person) received by the donee for the disposition and the amount of the gift made at the particular time that would, but for this subsection, have been included in the individual’s total charitable gifts or total Crown gifts for a taxation year; and
(6) Section 118.1 of the Act is amended by adding the following after subsection (13):
Application of subsection (13.2)
(13.1) Subsection (13.2) applies if, as part of a series of transactions,
(a) an individual makes, at a particular time, a gift of a particular property to a qualified donee;
(b) a particular person holds a non-qualifying security of the individual; and
(c) the qualified donee acquires, directly or indirectly, a non-qualifying security of the individual or of the particular person.
Non-qualifying securities — third-party accommodation
(13.2) If this subsection applies,
(a) for the purposes of this section, the fair market value of the particular property is deemed to be reduced by an amount equal to the fair market value of the non-qualifying security acquired by the qualified donee; and
(b) for the purposes of subsection (13),
(i) if the non-qualifying security acquired by the qualified donee is a non-qualifying security of the particular person, it is deemed to be a non-qualifying security of the individual,
(ii) the individual is deemed to have made, at the particular time referred to in subsection (13.1), a gift of the non-qualifying security acquired by the qualified donee, the fair market value of which does not exceed the amount, if any, by which
(A) the fair market value of the partic-ular property determined without reference to paragraph (a)
exceeds
(B) the fair market value of the partic-ular property determined under paragraph (a), and
(iii) paragraph (13)(b) does not apply in respect of the gift.
Non-qualifying securities — anti-avoidance
(13.3) For the purposes of subsections (13.1) and (13.2), if, as part of a series of transactions, an individual makes a gift to a qualified donee and the qualified donee acquires a non-qualifying security of a person (other than the individual or particular person referred to in subsection (13.1)) and it may reasonably be considered, having regard to all the circumstances, that one of the purposes or results of the acquisition of the non-qualifying security by the qualified donee was to facilitate, directly or indirectly, the making of the gift by the individual, then the non-qualifying security acquired by the qualified donee is deemed to be a non-qualifying security of the individual.
(7) Section 118.1 of the Act is amended by adding the following after subsection (20):
Options
(21) Subject to subsections (23) and (24), if an individual has granted an option to a qualified donee in a taxation year, no amount in respect of the option is to be included in computing the total charitable gifts, total Crown gifts, total cultural gifts or total ecological gifts in respect of the individual for any year.
Application of subsection (23)
(22) Subsection (23) applies if
(a) an option to acquire a property of an individual is granted to a qualified donee;
(b) the option is exercised so that the property is disposed of by the individual and acquired by the qualified donee at a particular time; and
(c) either
(i) the amount that is 80% of the fair market value of the property at the particular time is greater than or equal to the total of
(A) the consideration received by the individual from the qualified donee for the property, and
(B) the consideration received by the individual from the qualified donee for the option, or
(ii) the individual establishes to the satisfaction of the Minister that the granting of the option or the disposition of the property was made by the individual with the intention to make a gift to the qualified donee.
Granting of an option
(23) If this subsection applies, notwithstanding subsection 49(3),
(a) the individual is deemed to have received proceeds of disposition of the property equal to the property’s fair market value at the particular time; and
(b) there shall be included in the individual’s total charitable gifts, for the taxation year that includes the particular time, the amount by which the property’s fair market value exceeds the total described in subparagraph (22)(c)(i).
Disposition of an option
(24) If an option to acquire a particular property of an individual is granted to a qualified donee and the option is disposed of by the qualified donee (otherwise than by the exercise of the option) at a particular time
(a) the individual is deemed to have disposed of a property at the particular time
(i) the adjusted cost base of which to the individual immediately before the particular time is equal to the consideration, if any, paid by the qualified donee for the option, and
(ii) the proceeds of disposition of which are equal to the lesser of the fair market value of the particular property at the particular time and the fair market value of any consideration (other than a non-qualifying security of any person) received by the qualified donee for the option; and
(b) there shall be included in the total charitable gifts of the individual for the individual’s taxation year that includes the particular time the amount, if any, by which the proceeds of disposition as determined by paragraph (a) exceed the consideration, if any, paid by the donee for the option.
Returned property
(25) Subsection (26) applies if a qualified donee has issued to an individual a receipt referred to in subsection (2) in respect of a transfer of a property (in this subsection and subsection (26) referred to as the “original property”) and a particular property that is
(a) the original property is later transferred to the individual (unless that later transfer is reasonable consideration or remuneration for property acquired by or services rendered to a person); or
(b) any other property that may reasonably be considered compensation for or a substitute for, in whole or in part, the original property, is later transferred to the individual.
Returned property
(26) If this subsection applies, then
(a) irrespective of whether the transfer of the original property by the individual to the qualified donee referred to in subsection (25) was a gift, the individual is deemed not to have disposed of the original property at the time of that transfer nor to have made a gift;
(b) if the particular property is identical to the original property, the particular property is deemed to be the original property; and
(c) if the particular property is not the original property, then
(i) the individual is deemed to have disposed of the original property at the time that the particular property is transferred to the individual for proceeds of disposition equal to the greater of the fair market value of the particular property at that time and the fair market value of the original property at the time that it was transferred by the individual to the donee, and
(ii) if the transfer of the original property by the individual would be a gift if this section were read without reference to paragraph (a), the individual is deemed to have, at the time of that transfer, transferred to the donee a property that is the subject of a gift having a fair market value equal to the amount, if any, by which the fair market value of the original property at the time of that transfer exceeds the fair market value of the particular property at the time that it is transferred to the individual.
Information return
(27) If subsection (26) applies in respect of a transfer of property to an individual and that property has a fair market value greater than $50, the transferor must file an information return containing prescribed information with the Minister not later than 90 days after the day on which the property was transferred and provide a copy of the return to the individual.
Reassessment
(28) If subsection (26) applies in respect of a transfer of property to an individual, the Minister may reassess a return of income of any person to the extent that the reassessment can reasonably be regarded as relating to the transfer.
(8) Subsections (1) and (2) apply to gifts made after May 8, 2000.
(9) Subsections (3) and (4) come into force on the later of the day on which this Act receives royal assent and January 1, 2012.
(10) Subsections (5) and (6) are deemed to have come into force on March 22, 2011.
(11) Subsections 118.1(21) to (24) of the Act, as enacted by subsection (7), apply in respect of options granted on or after March 22, 2011.
(12) Subsections 118.1(25) to (28) of the Act, as enacted by subsection (7), apply to transfers of property made on or after March 22, 2011, except that an information return required to be filed under subsection 118.1(27) of the Act, as enacted by subsection (7), that is filed before November 16, 2011 is deemed to have been filed on time.
27. (1) The portion of the description of D in subsection 118.2(1) of the Act before the formula is replaced by the following:
D      is the total of all amounts each of which is, in respect of a dependant of the individual (within the meaning assigned by subsection 118(6), other than a child of the individual who has not attained the age of 18 years before the end of the taxation year), the amount determined by the formula
(2) Subsection (1) applies to the 2011 and subsequent taxation years.
28. (1) Paragraph 118.3(2)(d) of the Act is replaced by the following:
(d) the amount of that person’s tax payable under this Part for the year computed before any deductions under this Division (other than under sections 118 to 118.06 and 118.7).
(2) Subsection (1) applies to the 2011 and subsequent taxation years.
29. (1) The portion of paragraph 118.5(1)(a) of the Act before subparagraph (ii.1) is replaced by the following:
(a) subject to subsection (1.1), where the individual was during the year a student enrolled at an educational institution in Canada that is
(i) a university, college or other educational institution providing courses at a post-secondary school level, or
(ii) certified by the Minister of Human Resources and Skills Development to be an educational institution providing courses, other than courses designed for university credit, that furnish a person with skills for, or improve a person’s skills in, an occupation,
an amount equal to the product obtained when the appropriate percentage for the year is multiplied by the amount of any fees for the individual’s tuition paid in respect of the year to the educational institution, except to the extent that those fees
(2) Subparagraph 118.5(1)(b)(i) of the Act is replaced by the following:
(i) paid in respect of a course of less than three consecutive weeks duration,
(3) Subsection 118.5(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) subject to subsection (1.1), if the individ-ual has taken an examination (in this section referred to as an “occupational, trade or professional examination”) in the year that is required to obtain a professional status recognized under a federal or provincial statute, or to be licensed or certified as a tradesperson, where that status, licence or certification allows the individual to practise the profession or trade in Canada, an amount equal to the product obtained when the appropriate percentage for the year is multiplied by the amount of any fees paid in respect of the occupational, trade or professional examination to an educational institution referred to in paragraph (a), a professional association, a provincial ministry or other similar institution, except to the extent that the occupational, trade or professional examination fees
(i) are paid on behalf of, or reimbursed to, the individual by the individual’s employer and the amount paid or reimbursed is not included in the individual’s income, or
(ii) are fees in respect of which the individual is or was entitled to receive a reimbursement or any form of assistance under a program of Her Majesty in right of Canada or a province designed to facilitate the entry or re-entry of workers into the labour force, where the amount of the reimbursement or assistance is not included in computing the individual’s income.
(4) Section 118.5 of the Act is amended by adding the following after subsection (1):
Minimum amount
(1.1) No amount may be deducted for a taxation year by an individual under paragraph (1)(a) or (d) in respect of any fees paid to a particular institution unless the total of the fees described in those paragraphs and paid to the particular institution in the year by the individ-ual exceeds $100.
(5) Section 118.5 of the Act is amended by adding the following after subsection (3):
Ancillary fees and charges for examinations
(4) For the purpose of this section, “fees paid in respect of the occupational, trade or professional examination” of an individual includes ancillary fees and charges, other than fees and charges included in subsection (3), that are paid to an educational institution referred to in subparagraph (1)(a)(i), a professional association, a provincial ministry or other similar institution, in respect of an occupation, trade or professional examination taken by the individual, but does not include any fee or charge to the extent that it is levied in respect of
(a) property to be acquired by an individual;
(b) the provision of financial assistance to an individual, except to the extent that, if this Act were read without reference to subsection 56(3), the financial assistance would be required to be included in computing the income, and would not be deductible in computing the taxable income, of the individual;
(c) the construction, renovation or maintenance of any building or facility; or
(d) any fee or charge for a taxation year that, but for this paragraph, would be included because of this subsection in the fees for the individual’s occupational, trade or professional examination and that is not required to be paid by all the individuals taking the occupational, trade or professional examination to the extent that the total for the year of all such fees and charges paid in respect of the individual’s fees for the occupational, trade or professional examination exceeds $250.
(6) Subsections (1) and (3) to (5) apply to the 2011 and subsequent taxation years.
(7) Subsection (2) applies to tuition fees paid for the 2011 and subsequent taxation years.
30. (1) Paragraph (b) of the definition “designated educational institution” in subsection 118.6(1) of the Act is replaced by the following:
(b) a university outside Canada at which the individual referred to in subsection (2) was enrolled in a course, of not less than three consecutive weeks duration, leading to a degree, or
(2) The portion of the definition “qualifying educational program” in subsection 118.6(1) of the Act before paragraph (a) is replaced by the following:
“qualifying educational program”
« programme de formation admissible »
“qualifying educational program” means a program of not less than three consecutive weeks duration that provides that each student taking the program spend not less than ten hours per week on courses or work in the program and, in respect of a program at an institution described in the definition “designated educational institution” (other than an institution described in subparagraph (a)(ii) of that definition), that is a program at a post-secondary school level that does not consist primarily of research (unless the program leads to a diploma from a college or a Collège d’enseignement général et professionnel, or a bachelor, masters, doctoral or equivalent degree) but, in relation to any particular student, does not include a program if the student receives, from a person with whom the student is dealing at arm’s length, any allowance, benefit, grant or reimbursement for expenses in respect of the program other than
(3) Subsection (1) applies to tuition fees paid for the 2011 and subsequent taxation years.
(4) Subsection (2) applies to the 2010 and subsequent taxation years.
31. (1) The description of C in subsection 118.61(1) of the Act is replaced by the following:
C      is the lesser of the value of B and the amount that would be the individual’s tax payable under this Part for the year if no amount were deductible under this Division (other than an amount deductible under this section and any of sections 118 to 118.06, 118.3 and 118.7);
(2) Paragraph 118.61(2)(b) of the Act is replaced by the following:
(b) the amount that would be the individual’s tax payable under this Part for the year if no amount were deductible under this Division (other than an amount deductible under this section and any of sections 118 to 118.06, 118.3 and 118.7).
(3) Subsections (1) and (2) apply to the 2011 and subsequent taxation years.
32. (1) Paragraph (a) of the description of C in section 118.8 of the Act is replaced by the following:
(a) the amount that would be the spouse’s or common-law partner’s tax payable under this Part for the year if no amount were deductible under this Division (other than an amount deductible under subsection 118(1) because of paragraph (c) of the description of B in that subsection, under subsection 118(10) or under any of sections 118.01 to 118.06, 118.3, 118.61 and 118.7)
(2) Subparagraph (b)(ii) of the description of C in section 118.8 of the Act is replaced by the following:
(ii) the amount that would be the spouse’s or common-law partner’s tax payable under this Part for the year if no amount were deductible under this Division (other than an amount deductible under any of sections 118 to 118.06, 118.3, 118.61 and 118.7).
(3) Subsections (1) and (2) apply to the 2011 and subsequent taxation years.
33. (1) The description of B in paragraph 118.81(a) of the Act is replaced by the following:
B      is the amount that would be the person’s tax payable under this Part for the year if no amount were deductible under this Division (other than an amount deductible under any of sections 118 to 118.06, 118.3, 118.61 and 118.7), and
(2) Subsection (1) applies to the 2011 and subsequent taxation years.
34. (1) Section 118.92 of the Act is replaced by the following:
Ordering of credits
118.92 In computing an individual’s tax payable under this Part, the following provisions shall be applied in the following order: subsections 118(1) and (2), section 118.7, subsections 118(3) and (10) and sections 118.01, 118.02, 118.03, 118.031, 118.04, 118.05, 118.06, 118.3, 118.61, 118.5, 118.6, 118.9, 118.8, 118.2, 118.1, 118.62 and 121.
(2) Subsection (1) applies to the 2011 and subsequent taxation years.
35. (1) Section 118.94 of the Act is replaced by the following:
Tax payable by non-residents (credits restricted)
118.94 Sections 118 to 118.06 and 118.2, subsections 118.3(2) and (3) and sections 118.6, 118.8 and 118.9 do not apply for the purpose of computing the tax payable under this Part for a taxation year by an individual who at no time in the year is resident in Canada unless all or substantially all the individual’s income for the year is included in computing the individual’s taxable income earned in Canada for the year.
(2) Subsection (1) applies to the 2011 and subsequent taxation years.
36. (1) The portion of the definition “excluded amount” in subsection 120.4(1) of the Act before paragraph (a) is replaced by the following:
“excluded amount”
« montant exclu »
“excluded amount”, in respect of an individual for a taxation year, means an amount that is the income from, or the taxable capital gain from the disposition of, a property acquired by or for the benefit of the individual as a consequence of the death of
(2) Section 120.4 of the Act is amended by adding the following after subsection (3):
Taxable capital gain
(4) If a specified individual would have for a taxation year, if this Act were read without reference to this section, a taxable capital gain (other than an excluded amount) from a disposition of shares (other than shares of a class listed on a designated stock exchange or shares of a mutual fund corporation) that are transferred, either directly or indirectly, in any manner whatever, to a person with whom the specified individual does not deal at arm’s length, then the amount of that taxable capital gain is deemed not to be a taxable capital gain and twice the amount is deemed to be received by the specified individual in the year as a taxable dividend that is not an eligible dividend.
Taxable capital gain of trust
(5) If a specified individual would be, if this Act were read without reference to this section, required under paragraph 104(13)(a) or subsection 105(2) to include an amount in computing the specified individual’s income for a taxation year, then to the extent that the amount can reasonably be considered to be attributable to a taxable capital gain (other than an excluded amount) of a trust from a disposition of shares (other than shares of a class listed on a designated stock exchange or shares of a mutual fund corporation) that are transferred, either directly or indirectly, in any manner whatever, to a person with whom the specified individual does not deal at arm’s length, paragraph 104(13)(a) and subsection 105(2) do not apply in respect of the amount and twice the amount is deemed to be received by the specified individual in the year as a taxable dividend that is not an eligible dividend.
(3) Subsections (1) and (2) apply to dispositions that occur on or after March 22, 2011.
37. (1) Paragraphs 122.5(3.1)(a) and (b) of the Act are replaced by the following:
(a) the amount deemed by that subsection to have been paid by the eligible individual during the particular month specified for the taxation year is less than $50; and
(b) it is reasonable to conclude that the amount deemed by that subsection to have been paid by the eligible individual during each subsequent month specified for the taxation year will be less than $50.
(2) Subsection (1) applies to amounts deemed to be paid during months specified for the 2010 and subsequent taxation years.
38. (1) Subsection 122.61(2) of the Act is replaced by the following:
Exceptions
(2) Notwithstanding subsection (1), if a particular month is the first month during which an overpayment that is less than $20 (or such other amount as is prescribed) is deemed under that subsection to have arisen on account of a person’s liability under this Part for the base taxation year in relation to the particular month, any such overpayment that would, but for this subsection, reasonably be expected at the end of the particular month to arise during another month in relation to which the year is the base taxation year is deemed to arise under that subsection during the particular month and not during the other month.
(2) Subsection (1) applies with respect to overpayments deemed to arise during months that are after June 2011.
39. (1) Subsections 122.62(5) to (7) of the Act are replaced by the following:
Death of cohabiting spouse
(5) If the cohabiting spouse or common-law partner of an eligible individual in respect of a qualified dependant dies,
(a) the eligible individual shall notify the Minister in prescribed form of that event before the end of the first calendar month that begins after that event; and
(b) subject to subsection (8), for the purpose of determining the amount deemed under subsection 122.61(1) to be an overpayment arising in that first month and any subsequent month on account of the eligible individual’s liability under this Part for the base taxation year in relation to that first month, the eligible individual’s adjusted income for the year is deemed to be equal to the eligible individ-ual’s income for the year.
Separation from cohabiting spouse
(6) If a person ceases to be an eligible individual’s cohabiting spouse or common-law partner,
(a) the eligible individual shall notify the Minister in prescribed form of that event before the end of the first calendar month that begins after that event; and
(b) subject to subsection (8), for the purpose of determining the amount deemed under subsection 122.61(1) to be an overpayment arising in that first month and any subsequent month on account of the eligible individual’s liability under this Part for the base taxation year in relation to that first month, the eligible individual’s adjusted income for the year is deemed to be equal to the eligible individ-ual’s income for the year.
Person becoming a cohabiting spouse
(7) If a taxpayer becomes the cohabiting spouse or common-law partner of an eligible individual,
(a) the eligible individual shall notify the Minister in prescribed form of that event before the end of the first calendar month that begins after that event; and
(b) subject to subsection (8), for the purpose of determining the amount deemed under subsection 122.61(1) to be an overpayment arising in that first month and any subsequent month on account of the eligible individual’s liability under this Part for the base taxation year in relation to that first month, the taxpayer is deemed to have been the eligible individual’s cohabiting spouse or common-law partner at the end of the base taxation year in relation to that month.
Ordering of events
(8) If more than one event referred to in subsections (5) to (7) occur in a calendar month, only the subsection relating to the last of those events to have occurred applies.
(2) Subsection (1) applies in respect of events that occur after June 2011.
40. (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 2011 and before 2013 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2013) 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 2011 and before April 2012, 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 2011 and before April 2012;
(3) Subsections (1) and (2) apply to expenses renounced under a flow-through share agreement made after March 2011.
41. (1) Section 127.531 of the Act is replaced by the following:
Basic minimum tax credit determined
127.531 An individual’s basic minimum tax credit for a taxation year is the total of all amounts that may be deducted in computing the individual’s tax payable for the year under this Part under any of subsections 118(1) and (2), sections 118.1 and 118.2, subsection 118.3(1) and sections 118.5 to 118.7 and 119.
(2) Section 127.531 of the Act, as enacted by subsection (1), is replaced by the following:
Basic minimum tax credit determined
127.531 An individual’s basic minimum tax credit for a taxation year is the total of all amounts each of which is
(a) an amount deducted under any of subsections 118(1) and (2) and 118.3(1) and sections 118.5 to 118.7 and 119 in computing the individual’s tax payable for the year under this Part; or
(b) the amount that was claimed under section 118.1 or 118.2 in computing the individual’s tax payable for the year under this Part, determined without reference to this Division, to the extent that the amount claimed does not exceed the maximum amount deductible under that section in computing the individual’s tax payable for the year under this Part, determined without reference to this Division.
(3) Paragraph 127.531(a) of the Act, as enacted by subsection (2), is replaced by the following:
(a) an amount deducted under any of subsections 118(1) and (2), 118.01(2) and 118.3(1) and sections 118.5 to 118.7 and 119 in computing the individual’s tax payable for the year under this Part; or
(4) Paragraph 127.531(a) of the Act, as enacted by subsection (3), is replaced by the following:
(a) an amount deducted under any of subsections 118(1), (2) and (10), 118.01(2), 118.02(2) and 118.3(1) and sections 118.5 to 118.7 and 119 in computing the individ-ual’s tax payable for the year under this Part; or
(5) Paragraph 127.531(a) of the Act, as enacted by subsection (4), is replaced by the following:
(a) an amount deducted under any of subsections 118(1), (2) and (10), 118.01(2), 118.02(2), 118.03(2) and 118.3(1) and sections 118.5 to 118.7 and 119 in computing the individual’s tax payable for the year under this Part; or
(6) Paragraph 127.531(a) of the Act, as enacted by subsection (5), is replaced by the following:
(a) an amount deducted under any of subsections 118(1), (2) and (10), sections 118.01 to 118.05, subsection 118.3(1), sections 118.5 to 118.7 and 119 and subsection 127(1) in computing the individual’s tax payable for the year under this Part; or
(7) Paragraph 127.531(a) of the Act, as enacted by subsection (6), is replaced by the following:
(a) an amount deducted under any of subsections 118(1), (2) and (10), sections 118.01 to 118.06, subsection 118.3(1), sections 118.5 to 118.7 and 119 and subsection 127(1) in computing the individual’s tax payable for the year under this Part; or
(8) Subsection (1) applies to dispositions after December 23, 1998 for individuals who ceased to be resident in Canada after October 1, 1996.
(9) Subsection (2) applies to the 2002 and subsequent taxation years.
(10) Subsection (3) applies to the 2005 and subsequent taxation years.
(11) Subsection (4) applies to the 2006 and subsequent taxation years.
(12) Subsection (5) applies to the 2007 and subsequent taxation years.
(13) Subsection (6) applies to the 2009 and subsequent taxation years.
(14) Subsection (7) applies to the 2011 and subsequent taxation years.
42. (1) Clause 128(2)(e)(iii)(A) of the Act is replaced by the following:
(A) under any of sections 118 to 118.06, 118.2, 118.3, 118.5, 118.6, 118.8 and 118.9,
(2) Subsection (1) applies to the 2011 and subsequent taxation years.
43. (1) Paragraph (g) of the definition “excluded right or interest” in subsection 128.1(10) of the Act is amended by adding “or” at the end of subparagraph (ii) and by repealing subparagraph (iii).
(2) Subsection (1) applies to taxation years that begin after 2009.
44. (1) The description of G in the definition “surplus funds derived from operations” in subsection 138(12) of the Act is replaced by the following:
G      is the total of all gifts made in the period by the insurer to a qualified donee, and
(2) Subsection (1) comes into force on the later of the day on which this Act receives royal assent and January 1, 2012.
45. (1) The definition “non-qualified investment” in subsection 146(1) of the Act is replaced by the following:
“non-qualified investment”
« placement non admissible »
“non-qualified investment” has the same meaning as in subsection 207.01(1);
(2) The definition “benefit” in subsection 146(1) of the Act is amended by adding the following after paragraph (b):
(b.1) an amount in respect of which the annuitant pays a tax under Part XI.01, unless the tax is waived, cancelled or refunded,
(3) The portion of subsection 146(1.1) of the Act before the formula is replaced by the following:
Restriction — financially dependent
(1.1) For the purpose of paragraph (b) of the definition “refund of premiums” in subsection (1), clause 60(l)(v)(B.01), the definition “eligible individual” in subsection 60.02(1) and subparagraph 104(27)(e)(i), it is assumed, unless the contrary is established, that an individ-ual’s child or grandchild was not financially dependent on the individual for support immediately before the individual’s death if the income of the child or grandchild for the taxation year preceding the taxation year in which the individual died exceeded the amount determined by the formula
(4) Subsection 146(2) of the Act is amended by adding “and” at the end of paragraph (c.3) and by repealing paragraph (c.4).
(5) Section 146 of the Act is amended by adding the following after subsection (5.1):
RRSP premium
(5.2) If a taxpayer’s entitlement to benefits under a defined benefit provision of a registered pension plan is transferred in accordance with subsection 147.3(4) after February 2009 and before 2011, there may be deducted in computing the taxpayer’s income for a taxation year that ends on or after the day on which the transfer was made, the amount claimed by the taxpayer in respect of premiums paid by the taxpayer in the year to a registered retirement savings plan under which the taxpayer is the annuitant, not exceeding the amount, if any, determined by the formula
A – B – C
where
A      is the amount, if any, that is the lesser of
(a) the prescribed amount that would have been determined for the purpose of paragraph 147.3(4)(c) if subsection 8517(3.01) of the Regulations had applied in respect of the transfer, and
(b) the amount of the taxpayer’s entitlement to benefits under the provision commuted in connection with the transfer;
B      is the prescribed amount for the purpose of paragraph 147.3(4)(c) that applied in respect of the transfer; and
C      is the total of all amounts deducted by the taxpayer under this subsection for a preceding taxation year.
Transitional rule
(5.201) For the purpose of subsection (5.2), a premium paid by a taxpayer before 2013 is deemed to have been paid in the taxation year in which the transfer referred to in that subsection was made and not in the year in which it was actually paid, if the taxpayer so elects in prescribed form.
(6) Subsection 146(6) of the Act is repealed.
(7) Subparagraph 146(8.2)(b)(iii) of the Act is replaced by the following:
(iii) was not paid by way of a transfer of an amount from a specified pension plan to a registered retirement savings plan in circumstances to which subsection (21) applied,
(8) Subsection 146(10) of the Act is replaced by the following:
Property used as security for loan
(10) If at any time in a taxation year a trust governed by a registered retirement savings plan uses or permits to be used any property of the trust as security for a loan, the fair market value of the property at the time it commenced to be so used shall be included in computing the income for the year of the taxpayer who is the annuitant under the plan at that time.
(9) Subsections 146(11) and (11.1) of the Act are repealed.
(10) Subsection 146(13.1) of the Act is repealed.
(11) The portion of subsection 146(21) of the Act before subparagraph (a)(i) is replaced by the following:
Specified pension plan
(21) Where
(a) an amount (other than an amount that is part of a series of periodic payments) is transferred directly from an individual’s account under a specified pension plan
(12) Section 146 of the Act is amended by adding the following after subsection (21):
Specified pension plan — contribution
(21.1) For the purposes of this section, paragraphs 18(11)(b), 60(j), (j.1) and (l), 74.5(12)(a), 146.01(3)(a) and 146.02(3)(a) and Parts X.1 and X.5, and for the purposes of section 214.1 of the Income Tax Regulations, a contribution made by an individual to an account of the individual, or of the individual’s spouse or common-law partner, under a specified pension plan is deemed to be a premium paid by the individual to a registered retirement savings plan under which the individual, or the individual’s spouse or common-law partner, as the case may be, is the annuitant.
Specified pension plan — account
(21.2) For the purposes of paragraph (8.2)(b), subsection (8.21), paragraphs (16)(a) and (b) and 18(1)(u), subparagraph (a)(i) of the definition “excluded right or interest” in subsection 128.1(10), paragraph (b) of the definition “excluded premium” in subsection 146.01(1), paragraph (c) of the definition “excluded premium” in subsection 146.02(1), subsections 146.3(14) and 147(19) and section 147.3, and for the purposes of any regulations made under subsection 147.1(18), an individual’s account under a specified pension plan is deemed to be a registered retirement savings plan under which the individual is the annuitant.
Specified pension plan — payment
(21.3) For the purposes of subsections (8.3) to (8.7), a payment received by an individual from a specified pension plan is deemed to be a payment received by the individual from a registered retirement savings plan.
(13) The portion of subsection 146(22) of the Act before paragraph (b) is replaced by the following:
Deemed payment of RRSP premiums
(22) If the Minister so directs,
(a) except for the purposes of subparagraphs (5)(a)(iv.1) and (5.1)(a)(iv), an amount paid by an individual in a taxation year (other than an amount paid in the first 60 days of the year) as a premium is deemed to have been paid at the beginning of the year and not at the time it was actually paid;
(14) Subsections (1), (6), (8) and (9) apply in respect of investments acquired after March 22, 2011.
(15) Subsections (2) and (10) apply to transactions occurring, income earned, capital gains accruing and investments acquired after March 22, 2011.
(16) Subsection (3) is deemed to have come into force on March 4, 2010.
(17) Subsection (4) is deemed to have come into force on March 23, 2011.
(18) Subsection (5) applies in respect of transfers made after February 2009.
(19) Subsections (7), (11) and (13) apply to taxation years that begin after 2009.
(20) Subsections 146(21.1) and (21.2) of the Act, as enacted by subsection (12), apply to taxation years that begin after 2009, except that, for taxation years that begin before 2011, subsection 146(21.1) of the Act, as enacted by subsection (12), is to be read without reference to “, and for the purposes of section 214.1 of the Income Tax Regulations,”.
(21) Subsection 146(21.3) of the Act, as enacted by subsection (12), applies to taxation years that begin after 2010.
46. (1) Paragraph (b) of the definition “excluded premium” in subsection 146.01(1) of the Act is replaced by the following:
(b) was an amount transferred directly from a registered retirement savings plan, registered pension plan, registered retirement income fund or deferred profit sharing plan,
(2) Subsection (1) applies to taxation years that begin after 2009.
47. (1) Paragraph (c) of the definition “excluded premium” in subsection 146.02(1) of the Act is replaced by the following:
(c) was an amount transferred directly from a registered retirement savings plan, registered pension plan, registered retirement income fund or deferred profit sharing plan; or
(2) Subsection (1) applies to taxation years that begin after 2009.
48. (1) Paragraph (b) of the definition “post-secondary educational institution” in subsection 146.1(1) of the Act is replaced by the following:
(b) an educational institution outside Canada that provides courses at a post-secondary school level and that is
(i) a university, college or other educational institution at which a beneficiary was enrolled in a course of not less than 13 consecutive weeks, or
(ii) a university at which a beneficiary was enrolled on a full-time basis in a course of not less than three consecutive weeks;
(2) Subsection (1) applies to educational assistance payments made after 2010.
49. (1) Subparagraph 146.3(2)(f)(vii) of the Act is replaced by the following:
(vii) a specified pension plan in circumstances to which subsection 146(21) applies;
(2) Subsection 146.3(2) of the Act is amended by adding “and” at the end of paragraph (f) and by repealing paragraph (g).
(3) Subsection 146.3(5) 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) an amount in respect of which the annuitant pays a tax under Part XI.01, unless the tax is waived, cancelled or refunded.
(4) Subsections 146.3(7) and (8) of the Act are replaced by the following:
Property used as security for loan
(7) If at any time in a taxation year a trust governed by a registered retirement income fund uses or permits to be used any property of the trust as security for a loan, the fair market value of the property at the time it commenced to be so used shall be included in computing the income for the year of the taxpayer who is the annuitant under the fund at that time.
(5) Subsection 146.3(13) of the Act is repealed.
(6) Subsection (1) applies to taxation years that begin after 2009.
(7) Subsection (2) is deemed to have come into force on March 23, 2011.
(8) Subsections (3) and (5) apply to transactions occurring, income earned, capital gains accruing and investments acquired after March 22, 2011.
(9) Subsection (4) applies in respect of investments acquired after March 22, 2011.
50. (1) Subsection 149(1) of the Act is amended by adding the following after paragraph (f):
Registered Canadian amateur athletic association
(g) a registered Canadian amateur athletic association;
(2) Subsection 149(1) of the Act is amended by striking out “or” at the end of paragraph (y) and by adding the following after paragraph (z):
Environmental Quality Act trust
(z.1) a trust
(i) that was created because of a requirement imposed by section 56 of the Environment Quality Act, R.S.Q., c. Q-2,
(ii) that is resident in Canada, and
(iii) in which the only persons that are beneficially interested are
(A) Her Majesty in right of Canada,
(B) Her Majesty in right of a province, or
(C) a municipality (as defined in section 1 of that Act) that is exempt because of this subsection from tax under this Part on all of its taxable income; or
Nuclear Fuel Waste Act trust
(z.2) a trust
(i) that was created because of a requirement imposed by subsection 9(1) of the Nuclear Fuel Waste Act, S.C. 2002, c. 23,
(ii) that is resident in Canada, and
(iii) in which the only persons that are beneficially interested are
(A) Her Majesty in right of Canada,
(B) Her Majesty in right of a province,
(C) a nuclear energy corporation (as defined in section 2 of that Act) all the shares of the capital stock of which are owned by one or more persons described in clause (A) or (B),
(D) the waste management organization established under section 6 of that Act if all the shares of its capital stock are owned by one or more nuclear energy corporations described in clause (C), or
(E) Atomic Energy of Canada Limited, being the company incorporated or acquired in accordance with subsection 10(2) of the Atomic Energy Control Act, R.S.C. 1970, c. A-19.
(3) Subsection (1) comes into force on the later of the day on which this Act receives royal assent and January 1, 2012.
(4) Subsection (2) applies to the 1997 and subsequent taxation years.
51. (1) The heading before section 149.1 of the Act is replaced by the following:
Qualified Donees
(2) Subsection (1) comes into force on the later of the day on which this Act receives royal assent and January 1, 2012.
52. (1) The definitions “qualified donee”, “related business” and “taxation year” in subsection 149.1(1) of the Act are replaced by the following:
“qualified donee”
« donataire reconnu »
“qualified donee”, at any time, means a person that is
(a) registered by the Minister and that is
(i) a housing corporation resident in Can-ada and exempt from tax under this Part because of paragraph 149(1)(i) that has applied for registration,
(ii) a municipality in Canada,
(iii) a municipal or public body performing a function of government in Canada that has applied for registration,
(iv) a university outside Canada that is prescribed to be a university the student body of which ordinarily includes students from Canada, or
(v) a charitable organization outside Can-ada to which Her Majesty in right of Canada has made a gift in the 36-month period that begins 24 months before that time,
(b) a registered charity,
(c) a registered Canadian amateur athletic association, or
(d) Her Majesty in right of Canada or a province, the United Nations or an agency of the United Nations;
“related business”
« activité commerciale complémentaire »
“related business”, in relation to a charity or Canadian amateur athletic association, includes a business that is unrelated to the purposes of the charity or association if substantially all persons employed by the charity or association in the carrying on of that business are not remunerated for that employment;
“taxation year”
« année d’imposition »
“taxation year” means, in the case of a registered charity or registered Canadian amateur athletic association, a fiscal period;
(2) Subsection 149.1(1) of the Act is amended by adding the following in alphabetical order:
“Canadian amateur athletic association”
« association canadienne de sport amateur »
“Canadian amateur athletic association” means an association that
(a) was created under any law in force in Canada,
(b) is resident in Canada,
(c) has no part of its income payable to, or otherwise available for the personal benefit of, any proprietor, member or shareholder of the association unless the proprietor, member or shareholder was a club, society or association the primary purpose and primary function of which was the promotion of amateur athletics in Canada,
(d) has the promotion of amateur athletics in Canada on a nationwide basis as its exclusive purpose and exclusive function, and
(e) devotes all its resources to that purpose and function;
“ineligible individual”
« particulier non admissible »
“ineligible individual”, at any time, means an individual who has been
(a) convicted of a relevant criminal offence unless it is a conviction for which a pardon has been granted or issued and the pardon has not been revoked or ceased to have effect,
(b) convicted of a relevant offence in the five-year period preceding that time,
(c) a director, trustee, officer or like official of a registered charity or a registered Canadian amateur athletic association during a period in which the charity or association engaged in conduct that can reasonably be considered to have constituted a serious breach of the requirements for registration under this Act and for which the registration of the charity or association was revoked in the five-year period preceding that time,
(d) an individual who controlled or managed, directly or indirectly, in any manner whatever, a registered charity or a registered Canadian amateur athletic association during a period in which the charity or association engaged in conduct that can reasonably be considered to have constituted a serious breach of the requirements for registration under this Act and for which its registration was revoked in the five-year period preceding that time, or
(e) a promoter in respect of a tax shelter that involved a registered charity or a registered Canadian amateur athletic association, the registration of which was revoked in the five-year period preceding that time for reasons that included or were related to participation in the tax shelter;
“promoter”
« promoteur »
“promoter” has the meaning assigned by section 237.1;
“relevant criminal offence”
« infraction criminelle pertinente »
“relevant criminal offence” means a criminal offence under the laws of Canada, and an offence that would be a criminal offence if it were committed in Canada, that
(a) relates to financial dishonesty, including tax evasion, theft and fraud, or
(b) in respect of a charity or Canadian amateur athletic association, is relevant to the operation of the charity or association;
“relevant offence”
« infraction pertinente »
“relevant offence” means an offence, other than a relevant criminal offence, under the laws of Canada or a province, and an offence that would be such an offence if it took place in Canada, that
(a) relates to financial dishonesty, including an offence under charitable fundraising legislation, consumer protection legislation and securities legislation, or
(b) in respect of a charity or Canadian amateur athletic association, is relevant to the operation of the charity or association;
(3) Subsection 149.1(4.1) 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) of a registered charity, if an ineligible individual is a director, trustee, officer or like official of the charity, or controls or manages the charity, directly or indirectly, in any manner whatever.
(4) Section 149.1 of the Act is amended by adding the following after subsection (4.1):
Revocation of registration of Canadian amateur athletic association
(4.2) The Minister may, in the manner described in section 168, revoke the registration of a registered Canadian amateur athletic association
(a) for any reason described in subsection 168(1);
(b) if the association carries on a business that is not a related business of that association; or
(c) if an ineligible individual is a director, trustee, officer or like official of the association, or controls or manages the association, directly or indirectly, in any manner whatever.
Revocation of a qualified donee
(4.3) The Minister may, in the manner described in section 168, revoke the registration of a qualified donee referred to in paragraph (a) of the definition “qualified donee” in subsection (1) for any reason described in subsection 168(1).
(5) Section 149.1 of the Act is amended by adding the following after subsection (6):
Devoting resources to purpose and function
(6.01) A Canadian amateur athletic association is considered to devote its resources to its exclusive purpose and exclusive function to the extent that it carries on
(a) a related business; or
(b) activities involving the participation of professional athletes, if those activities are ancillary and incidental to its exclusive purpose and exclusive function.
(6) Section 149.1 of the Act is amended by adding the following after subsection (6.2):
Political activities of Canadian amateur athletic association
(6.201) For the purpose of the definition “Canadian amateur athletic association” in subsection (1), an association that devotes part of its resources to political activities is considered to devote those resources to its exclusive purpose and exclusive function if
(a) it devotes substantially all its resources to its purpose and function; and
(b) those political activities
(i) are ancillary and incidental to its purpose and function, and
(ii) do not include the direct or indirect support of, or opposition to, any political party or candidate for public office.
(7) Subsection 149.1(14) of the Act is replaced by the following:
Information returns
(14) Every registered charity and registered Canadian amateur athletic association shall, within six months from the end of each taxation year of the charity or association and without notice or demand, file with the Minister both an information return and a public information return for the year in prescribed form and containing prescribed information.
(8) Paragraph 149.1(15)(b) of the Act is replaced by the following:
(b) the Minister may make available to the public in any manner that the Minister considers appropriate, in respect of each registered, or previously registered, charity, Canadian amateur athletic association and qualified donee referred to in paragraph (a) of the definition “qualified donee” in subsection (1),
(i) its name, address and date of registration,
(ii) in the case of a registered, or previously registered, charity or Canadian amateur athletic association, its registration number, and
(iii) the effective date of any revocation, annulment or termination of registration;
(9) Subsection 149.1(22) of the Act is replaced by the following:
Refusal to register
(22) The Minister may, by registered mail, give notice to a person that the application of the person for registration as a registered charity, registered Canadian amateur athletic association or qualified donee referred to in subparagraph (a)(i) or (iii) of the definition “qualified donee” in subsection (1) is refused.
(10) Section 149.1 of the Act is amended by adding the following after subsection (24):
Refusal to register — ineligible individual
(25) The Minister may refuse to register a charity or Canadian amateur athletic association that has applied for registration as a registered charity or registered Canadian amateur athletic association if
(a) the application for registration is made on its behalf by an ineligible individual; or
(b) an ineligible individual is a director, trustee, officer or like official of the charity or association, or controls or manages the charity or association, directly or indirectly, in any manner whatever.
(11) Subsections (1) to (6) and (8) to (10) come into force on the later of the day on which this Act receives royal assent and January 1, 2012.
(12) Subsection (7) applies to fiscal periods that begin on or after the later of the day on which this Act receives royal assent and January 1, 2012.
53. (1) Subsection 168(1) of the Act is replaced by the following:
Notice of intention to revoke registration
168. (1) The Minister may, by registered mail, give notice to a person described in any of paragraphs (a) to (c) of the definition “qualified donee” in subsection 149.1(1) that the Minister proposes to revoke its registration if the person
(a) applies to the Minister in writing for revocation of its registration;
(b) ceases to comply with the requirements of this Act for its registration;
(c) in the case of a registered charity or registered Canadian amateur athletic association, fails to file an information return as and when required under this Act or a regulation;
(d) issues a receipt for a gift otherwise than in accordance with this Act and the regulations or that contains false information;
(e) fails to comply with or contravenes any of sections 230 to 231.5; or
(f) in the case of a registered Canadian amateur athletic association, accepts a gift the granting of which was expressly or implicitly conditional on the association making a gift to another person, club, society or association.
(2) Subsection 168(4) of the Act is replaced by the following:
Objection to proposal or designation
(4) A person may, on or before the day that is 90 days after the day on which the notice was mailed, serve on the Minister a written notice of objection in the manner authorized by the Minister, setting out the reasons for the objection and all the relevant facts, and the provisions of subsections 165(1), (1.1) and (3) to (7) and sections 166, 166.1 and 166.2 apply, with any modifications that the circumstances require, as if the notice were a notice of assessment made under section 152, if
(a) in the case of a person that is or was registered as a registered charity or is an applicant for such registration, it objects to a notice under any of subsections (1) and 149.1(2) to (4.1), (6.3), (22) and (23);
(b) in the case of a person that is or was registered as a registered Canadian amateur athletic association or is an applicant for such registration, it objects to a notice under any of subsections (1) and 149.1(4.2) and (22); or
(c) in the case of a person described in any of subparagraphs (a)(i) to (v) of the definition “qualified donee” in subsection 149.1(1), that is or was registered by the Minister as a qualified donee or is an applicant for such registration, it objects to a notice under any of subsections (1) and 149.1(4.3) and (22).
(3) Subsections (1) and (2) come into force on the later of the day on which this Act receives royal assent and January 1, 2012.
54. (1) Paragraph 172(3)(a) of the Act is replaced by the following:
(a) confirms a proposal or decision in respect of which a notice was issued under any of subsections 149.1(4.2) and (22) and 168(1) by the Minister, to a person that is or was registered as a registered Canadian amateur athletic association or is an applicant for registration as a registered Canadian amateur athletic association, or does not confirm or vacate that proposal or decision within 90 days after service of a notice of objection by the person under subsection 168(4) in respect of that proposal or decision,
(2) Subsection 172(3) of the Act is amended by adding the following after paragraph (a.1):
(a.2) confirms a proposal or decision in respect of which a notice was issued under any of subsections 149.1(4.3), (22) and 168(1) by the Minister, to a person that is a person described in any of subparagraphs (a)(i) to (v) of the definition “qualified donee” in subsection 149.1(1) that is or was registered by the Minister as a qualified donee or is an applicant for such registration, or does not confirm or vacate that proposal or decision within 90 days after service of a notice of objection by the person under subsection 168(4) in respect of that proposal or decision,
(3) Paragraph 172(3)(d) of the Act is repealed.
(4) The portion of subsection 172(3) of the Act after paragraph (g) is replaced by the following:
the person in a case described in paragraph (a), (a.1) or (a.2), the applicant in a case described in paragraph (b), (e) or (g), a trustee under the plan or an employer of employees who are beneficiaries under the plan, in a case described in paragraph (c), the promoter in a case described in paragraph (e.1), or the administrator of the plan or an employer who participates in the plan, in a case described in paragraph (f) or (f.1), may appeal from the Minister’s decision, or from the giving of the notice by the Minister, to the Federal Court of Appeal.
(5) Paragraph 172(4)(c) of the Act is repealed.
(6) Subsections (1) to (5) come into force on the later of the day on which this Act receives royal assent and January 1, 2012.
55. (1) Paragraph 180(1)(b) of the Act is repealed.
(2) Subsection (1) comes into force on the later of the day on which this Act receives royal assent and January 1, 2012.
56. (1) Subsection 180.01(2) of the Act is amended by striking out “and” at the end of paragraph (d) and by adding the following after paragraph (e):
(f) subparagraph 127.52(1)(h)(ii) is to be read as “the amount deducted under paragraph 110(1)(d)” for the year in respect of the particular securities; and
(g) notwithstanding subsection 152(4) and as the circumstances require, the Minister shall re-determine the taxpayer’s additional tax under subsection 120.2(3) for the taxation year and reassess any taxation year in which an amount has been deducted under subsection 120.2(1).
(2) Subsection (1) is deemed to have come into force on March 4, 2010.
57. (1) The heading of Part V of the Act is replaced by the following:
TAX AND PENALTIES IN RESPECT OF QUALIFIED DONEES
(2) Subsection (1) comes into force on the later of the day on which this Act receives royal assent and January 1, 2012.
58. (1) Section 188 of the Act is amended by adding the following after subsection (1.3):
Eligible donee
(1.4) In this Part, an eligible donee in respect of a particular Canadian amateur athletic association is a registered Canadian amateur athletic association
(a) of which more than 50% of the members of the board of directors or trustees of the registered Canadian amateur athletic association deal at arm’s length with each member of the board of directors or trustees of the particular Canadian amateur athletic association;
(b) that is not the subject of a suspension under subsection 188.2(1);
(c) that has no unpaid liabilities under this Act or under the Excise Tax Act; and
(d) that has filed all information returns required by subsection 149.1(14).
(2) Subsection (1) comes into force on the later of the day on which this Act receives royal assent and January 1, 2012.
59. (1) Subsections 188.1(1) and (2) of the Act are replaced by the following:
Penalty — carrying on business
188.1 (1) Subject to subsection (2), a person is liable to a penalty under this Part equal to 5% of its gross revenue for a taxation year from any business that it carries on in the taxation year, if
(a) the person is a registered charity that is a private foundation;
(b) the person is a registered charity that is not a private foundation and the business is not a related business in relation to the charity; or
(c) the person is a registered Canadian amateur athletic association and the business is not a related business in relation to the association.
Increased penalty for subsequent assessment
(2) A person that, less than five years before a particular time, was assessed a liability under subsection (1) or this subsection, for a taxation year, is liable to a penalty under this Part equal to its gross revenue for a subsequent taxation year from any business that, after that assessment and in the subsequent taxation year, it carries on at the particular time if
(a) the person is a registered charity that is a private foundation;
(b) the person is a registered charity that is not a private foundation and the business is not a related business in relation to the charity; or
(c) the person is a registered Canadian amateur athletic association and the business is not a related business in relation to the association.
(2) Subsections 188.1(4) to (9) of the Act are replaced by the following:
Undue benefits
(4) A registered charity or registered Canadian amateur athletic association that, at a particular time in a taxation year, confers on a person an undue benefit is liable to a penalty under this Part for the taxation year equal to
(a) 105% of the amount of the benefit, except if the charity or association is liable under paragraph (b) for a penalty in respect of the benefit; or
(b) if the Minister has, less than five years before the particular time, assessed a liability under paragraph (a) or this paragraph for a preceding taxation year of the charity or association and the undue benefit was conferred after that assessment, 110% of the amount of the benefit.
Meaning of undue benefits
(5) For the purposes of this Part, an undue benefit conferred on a person (referred to in this Part as the “beneficiary”) by a registered charity or registered Canadian amateur athletic association includes a disbursement by way of a gift or the amount of any part of the income, rights, property or resources of the charity or association that is paid, payable, assigned or otherwise made available for the personal benefit of any person who is a proprietor, member, shareholder, trustee or settlor of the charity or association, who has contributed or otherwise paid into the charity or association more than 50% of the capital of the charity or association, or who deals not at arm’s length with such a person or with the charity or association, as well as any benefit conferred on a beneficiary by another person, at the direction or with the consent of the charity or association, that would, if it were not conferred on the beneficiary, be an amount in respect of which the charity or association would have a right, but does not include a disbursement or benefit to the extent that it is
(a) an amount that is reasonable consideration or remuneration for property acquired by or services rendered to the charity or association;
(b) a gift made, or a benefit conferred,
(i) in the case of a registered charity, in the course of a charitable act in the ordinary course of the charitable activities carried on by the charity, unless it can reasonably be considered that the eligibility of the beneficiary for the benefit relates solely to the relationship of the beneficiary to the charity, and
(ii) in the case of a registered Canadian amateur athletic association, in the ordi-nary course of promoting amateur athletics in Canada on a nationwide basis; or
(c) a gift to a qualified donee.
Failure to file information returns
(6) Every registered charity and registered Canadian amateur athletic association that fails to file a return for a taxation year as and when required by subsection 149.1(14) is liable to a penalty equal to $500.
Incorrect information
(7) Except where subsection (8) or (9) applies, every registered charity and registered Canadian amateur athletic association that issues, in a taxation year, a receipt for a gift otherwise than in accordance with this Act and the regulations is liable for the taxation year to a penalty equal to 5% of the amount reported on the receipt as representing the amount in respect of which a taxpayer may claim a deduction under subsection 110.1(1) or a credit under subsection 118.1(3).
Increased penalty for subsequent assessment
(8) Except where subsection (9) applies, if the Minister has, less than five years before a particular time, assessed a penalty under subsection (7) or this subsection for a taxation year of a registered charity or registered Canadian amateur athletic association and, after that assessment and in a subsequent taxation year, the charity or association issues, at the particular time, a receipt for a gift otherwise than in accordance with this Act and the regulations, the charity or association is liable for the subsequent taxation year to a penalty equal to 10% of the amount reported on the receipt as representing the amount in respect of which a taxpayer may claim a deduction under subsection 110.1(1) or a credit under subsection 118.1(3).
False information
(9) If at any time a person makes or furnishes, participates in the making of or causes another person to make or furnish a statement that the person knows, or would reasonably be expected to know but for circumstances amounting to culpable conduct (within the meaning assigned by subsection 163.2(1)), is a false statement (within the meaning assigned by subsection 163.2(1)) on a receipt issued by, on behalf of or in the name of another person for the purposes of subsection 110.1(2) or 118.1(2), the person (or, where the person is an officer, employee, official or agent of a registered charity or registered Canadian amateur athletic association, the charity or association) is liable for their taxation year that includes that time to a penalty equal to 125% of the amount reported on the receipt as representing the amount in respect of which a taxpayer may claim a deduction under subsection 110.1(1) or a credit under subsection 118.1(3).
(3) Subsections (1) and (2) apply to taxation years that begin on or after the later of the day on which this Act receives royal assent and January 1, 2012.
60. (1) Subsections 188.2(1) to (4) of the Act are replaced by the following:
Notice of suspension with assessment
188.2 (1) The Minister shall, with an assessment referred to in this subsection, give notice by registered mail to a registered charity or registered Canadian amateur athletic association that the authority of the charity or association to issue an official receipt referred to in Part XXXV of the Income Tax Regulations is suspended for one year from the day that is seven days after the day on which the notice is mailed, if the Minister has assessed the charity or association for a taxation year for
(a) a penalty under subsection 188.1(2);
(b) a penalty under paragraph 188.1(4)(b) in respect of an undue benefit, other than an undue benefit conferred by the charity or association by way of a gift; or
(c) a penalty under subsection 188.1(9) if the total of all such penalties for the taxation year exceeds $25,000.
Notice of suspension — general
(2) The Minister may give notice by registered mail to a person referred to in any of paragraphs (a) to (c) of the definition “qualified donee” in subsection 149.1(1) that the authority of the person to issue an official receipt referred to in Part XXXV of the Income Tax Regulations is suspended for one year from the day that is seven days after the day on which the notice is mailed
(a) if the person contravenes any of sections 230 to 231.5;
(b) if it may reasonably be considered that the person has acted, in concert with another person that is the subject of a suspension under this section, to accept a gift or transfer of property on behalf of that other person;
(c) in the case of a person referred to in paragraph (a) of the definition “qualified donee” in subsection 149.1(1), if the person has issued a receipt for a gift otherwise than in accordance with this Act and the regulations; or
(d) in the case of a person that is a registered charity or registered Canadian amateur athletic association, if an ineligible individual is a director, trustee, officer or like official of the person, or controls or manages the person, directly or indirectly, in any manner whatever.
Effect of suspension
(3) If the Minister has issued a notice to a qualified donee under subsection (1) or (2), subject to subsection (4),
(a) the qualified donee is deemed, in respect of gifts made and property transferred to the qualified donee within the one-year period that begins on the day that is seven days after the day on which the notice is mailed, not to be a qualified donee for the purposes of subsections 110.1(1) and 118.1(1) and Part XXXV of the Income Tax Regulations; and
(b) if the qualified donee is, during that period, offered a gift from any person, the qualified donee shall, before accepting the gift, inform that person that
(i) it has received the notice,
(ii) no deduction under subsection 110.1(1) or credit under subsection 118.1(3) may be claimed in respect of a gift made to it in the period, and
(iii) a gift made to it in the period is not a gift to a qualified donee.
Application for postponement
(4) If a notice of objection to a suspension under subsection (1) or (2) has been filed by a qualified donee, the qualified donee may file an application to the Tax Court of Canada for a postponement of that portion of the period of suspension that has not elapsed until the time determined by the Court.
(2) Subsection (1) applies to taxation years that begin on or after the later of the day on which this Act receives royal assent and January 1, 2012.
61. (1) The portion of subsection 189(6.3) of the Act before paragraph (b) is replaced by the following:
Reduction of liability for penalties
(6.3) If the Minister has assessed a particular person in respect of the particular person’s liability for penalties under section 188.1 for a taxation year, and that liability exceeds $1,000, that liability is, at any particular time, reduced by the total of all amounts, each of which is an amount, in respect of a property transferred by the particular person after the day on which the Minister first assessed that liability and before the particular time to another person that was at the time of the transfer an eligible donee in respect of the particular person, equal to the amount, if any, by which the fair market value of the property, when transferred, exceeds the total of
(a) the consideration given by the other person for the transfer, and
(2) Subsection 189(7) of the Act is replaced by the following:
Minister may assess
(7) Without limiting the authority of the Minister to revoke the registration of a registered charity or registered Canadian amateur athletic association, the Minister may also at any time assess a taxpayer in respect of any amount that a taxpayer is liable to pay under this Part.
(3) Subsections (1) and (2) apply to taxation years that begin on or after the later of the day on which this Act receives royal assent and January 1, 2012.
62. (1) Subparagraph 204.9(5)(c)(ii) of the Act is replaced by the following:
(ii) a parent of a beneficiary under the transferee plan was a parent of an individ-ual who was, immediately before the particular time, a beneficiary under the transferor plan and
(A) the transferee plan is a plan that allows more than one beneficiary under the plan at any one time, or
(B) in any other case, the beneficiary under the transferee plan had not attained 21 years of age at the time the transferee plan was entered into;
(2) Subsection (1) applies in respect of property transferred after 2010.
63. (1) The heading of Part XI.01 of the Act is replaced by the following:
TAXES IN RESPECT OF RRIFs, RRSPs and TFSAs
(2) Subsection (1) is deemed to have come into force on March 23, 2011.
64. (1) The portion of subsection 207.01(1) of the Act before the definition “advantage” is replaced by the following:
Definitions
207.01 (1) The following definitions and the definitions in subsections 146(1) (other than the definition “benefit”), 146.2(1) and 146.3(1) apply in this Part and in Parts XLIX and L of the Income Tax Regulations.
(2) The definitions “advantage”, “non-qualified investment”, “specified non-qualified investment income” and “swap transaction” in subsection 207.01(1) of the Act are replaced by the following:
“advantage”
« avantage »
“advantage”, in relation to a registered plan, means
(a) any benefit, loan or indebtedness that is conditional in any way on the existence of the registered plan, other than
(i) a benefit derived from the provision of administrative or investment services in respect of the registered plan,
(ii) a loan or an indebtedness (including, in the case of a TFSA, the use of the TFSA as security for a loan or an indebtedness) the terms and conditions of which are terms and conditions that persons dealing at arm’s length with each other would have entered into,
(iii) a payment out of or under the registered plan in satisfaction of all or part of the controlling individual’s interest in the registered plan, and
(iv) the payment or allocation of any amount to the registered plan by the issuer or carrier;
(b) a benefit that is an increase in the total fair market value of the property held in connection with the registered plan if it is reasonable to consider, having regard to all the circumstances, that the increase is attributable, directly or indirectly, to
(i) a transaction or event or a series of transactions or events that
(A) would not have occurred in an open market in which parties deal with each other at arm’s length and act prudently, knowledgeably and willingly, and
(B) had as one of its main purposes to enable a person or a partnership to benefit from the exemption from tax under Part I of any amount in respect of the registered plan,
(ii) a payment received as, on account or in lieu of, or in satisfaction of, a payment
(A) for services provided by a person who is, or who does not deal at arm’s length with, the controlling individual of the registered plan, or
(B) of interest, of a dividend, of rent, of a royalty or of any other return on investment, or of proceeds of disposition, in respect of property (other than property held in connection with the registered plan) held by a person who is, or who does not deal at arm’s length with, the controlling individual of the registered plan,
(iii) a swap transaction, or
(iv) specified non-qualified investment income that has not been paid from the registered plan to its controlling individual within 90 days of receipt by the controlling individual of a notice issued by the Minister under subsection 207.06(4);
(c) a benefit that is income (including a capital gain) that is reasonably attributable, directly or indirectly, to
(i) a prohibited investment in respect of the registered plan or any other registered plan of the controlling individual,
(ii) in the case of a RRIF or RRSP, an amount received by the controlling individ-ual of the registered plan, or by a person who does not deal at arm’s length with the controlling individual (if it is reasonable to consider, having regard to all the circumstances, that the amount was paid in relation to, or would not have been paid but for, property held in connection with the registered plan) and the amount was paid as, on account or in lieu of, or in satisfaction of, a payment
(A) for services provided by a person who is, or who does not deal at arm’s length with, the controlling individual of the registered plan, or
(B) of interest, of a dividend, of rent, of a royalty or of any other return on investment, or of proceeds of disposition, or
(iii) a deliberate over-contribution;
(d) an RRSP strip in respect of the registered plan; and
(e) a prescribed benefit.
“non-qualified investment”
« placement non admissible »
“non-qualified investment” for a trust governed by a registered plan means property that is not a qualified investment for the trust.
“specified non-qualified investment income”
« revenu de placement non admissible déterminé »
“specified non-qualified investment income”, in respect of a registered plan and its controlling individual, means income (including a capital gain) that is reasonably attributable, directly or indirectly, to an amount in respect of which tax was payable under Part I by a trust governed by the registered plan or by any other registered plan of the controlling individual.
“swap transaction”
« opération de swap »
“swap transaction”, in respect of a registered plan, means a transfer of property between the registered plan and its controlling individual or a person with whom the controlling individual does not deal at arm’s length, but does not include
(a) a payment out of or under the registered plan in satisfaction of all or part of the controlling individual’s interest in the registered plan;
(b) a payment into the registered plan that is a contribution, a premium, or an amount transferred in accordance with paragraph 146.3(2)(f);
(c) a transfer of a prohibited investment or a non-qualified investment from the registered plan, in circumstances where the controlling individual is entitled to a refund under subsection 207.04(4) on the transfer; or
(d) a transfer of property from one registered plan of a controlling individual to another registered plan of the controlling individual if
(i) both registered plans are RRIFs or RRSPs, or
(ii) both registered plans are TFSAs.
(3) The portion of the definition “prohibited investment” in subsection 207.01(1) of the Act before paragraph (c) is replaced by the following:
“prohibited investment”
« placement interdit »
“prohibited investment”, at any time, for a trust governed by a registered plan, means property (other than prescribed excluded property) that is at that time
(a) a debt of the controlling individual of the registered plan;
(b) a share of the capital stock of, an interest in, or a debt of
(i) a corporation, partnership or trust in which the controlling individual has a significant interest, or
(ii) a person or partnership that does not deal at arm’s length with the controlling individual or with a person or partnership described in subparagraph (i);
(4) Subsection 207.01(1) of the Act is amended by adding the following in alphabetical order:
“controlling individual”
« particulier contrôlant »
“controlling individual”, of a registered plan, means the holder of a TFSA or the annuitant of a RRIF or RRSP, as the case may be.
“registered plan”
« régime enregistré »
“registered plan” means a RRIF, RRSP or TFSA.
“RRSP strip”
« somme découlant d’un dépouillement de REER »
“RRSP strip”, in respect of a RRIF or RRSP, means an amount used or obtained by the controlling individual of the RRIF or RRSP, or a person who does not deal at arm’s length with the controlling individual, as part of a transaction or event or a series of transactions or events one of the main purposes of which is to enable the controlling individual, or a person who does not deal at arm’s length with the controlling individual, to use or obtain the benefit of property held in connection with the RRIF or RRSP, but does not include an amount that is
(a) included in the income of the controlling individual or their spouse or common-law partner under section 146 or 146.3;
(b) an excluded withdrawal under section 146.01 or 146.02;
(c) described in subsection 146(16) or 146.3(14.2); or
(d) the principal amount of a debt obligation that is a prescribed excluded property.
“transitional prohibited investment benefit”
« bénéfice transitoire provenant d’un placement interdit »
“transitional prohibited investment benefit”, of a controlling individual for a taxation year, means the amount determined by the formula
A – B
where
A      is the total of all amounts each of which is income earned, or a capital gain realized, in the taxation year by a trust governed by a RRIF or RRSP of the controlling individual that
(a) is attributable to a property that was, on March 23, 2011, a prohibited investment for a trust governed by a RRIF or RRSP of the controlling individual, and
(b) in the case of income, is earned after March 22, 2011 and before 2022 and, in the case of a capital gain, accrues after March 22, 2011 and is realized before 2022; and
B      is the total of all amounts each of which is a capital loss, determined without reference to subparagraph 40(2)(g)(i) and subsection 40(3.4), realized in the taxation year by a trust governed by a RRIF or RRSP of the controlling individual that
(a) is attributable to a property that was, on March 23, 2011, a prohibited investment for a trust governed by a RRIF or RRSP of the controlling individual, and
(b) accrues after March 22, 2011 and is realized before 2022.
(5) Subsection 207.01(5) of the Act is replaced by the following:
Obligation of issuer
(5) The issuer or carrier of a registered plan shall exercise the care, diligence and skill of a reasonably prudent person to minimize the possibility that a trust governed by the registered plan holds a non-qualified investment.
(6) Subsections (1) and (2) apply to transactions occurring, income earned, capital gains accruing and investments acquired, after March 22, 2011, except that the definition “swap transaction” in subsection 207.01(1) of the Act, as enacted by subsection (2), applies
(a) after 2021 in relation to a swap transaction undertaken to remove a property from a RRIF or RRSP if it is reasonable to conclude that the retention of the property in the RRIF or RRSP would result in a tax being payable under Part XI.01 of the Act, and
(b) in any other case, after June 2011.
(7) Subsection (3) applies after March 22, 2011 in respect of investments acquired at any time.
(8) Subsections (4) and (5) are deemed to have come into force on March 23, 2011.
65. (1) The portion of subsection 207.04(1) of the Act before paragraph (a) is replaced by the following:
Tax payable on prohibited or non-qualified investment
207.04 (1) The controlling individual of a registered plan that governs a trust shall pay a tax under this Part for a calendar year if, at any time in the year,
(2) Subsection 207.04(3) of the Act is replaced by the following:
Both prohibited and non-qualified investment
(3) For the purposes of this section and subsections 146(10.1), 146.2(6) and 146.3(9), if a trust governed by a registered plan holds property at any time that is, for the trust, both a prohibited investment and a non-qualified investment, the property is deemed at that time not to be a non-qualified investment, but remains a prohibited investment, for the trust.
(3) The portion of subsection 207.04(4) of the Act before paragraph (a) is replaced by the following:
Refund of tax on disposition of investment
(4) If in a calendar year a trust governed by a registered plan disposes of a property in respect of which a tax is imposed under subsection (1) on the controlling individual of the registered plan, the controlling individual is entitled to a refund for the year of an amount equal to
(4) Subparagraph 207.04(4)(b)(i) of the Act is replaced by the following:
(i) if it is reasonable to consider that the controlling individual knew, or ought to have known, at the time the property was acquired by the trust, that it was, or would become, a property described in subsection (1), or
(5) Subsections (1) to (4) apply
(a) in respect of any investment acquired after March 22, 2011, except that those subsections do not apply in the case of a prohibited investment acquired after that date by a RRIF or RRSP of an annuitant if the investment was a prohibited investment for another RRIF or RRSP of the same annuitant on March 23, 2011; and
(b) in respect of any investment acquired before March 23, 2011 that first becomes
(i) a prohibited investment after the day on which this Act has been tabled in Parliament, or
(ii) a non-qualified investment after March 22, 2011.
66. (1) Subsection 207.05(1) of the Act is replaced by the following:
Tax payable in respect of advantage
207.05 (1) A tax is payable under this Part for a calendar year if, in the year, an advantage in relation to a registered plan is extended to, or is received or receivable by, the controlling individual of the registered plan, a trust governed by the registered plan, or any other person who does not deal at arm’s length with the controlling individual.
(2) Subsection 207.05(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) in the case of an RRSP strip, the amount of the RRSP strip.
(3) Subsection 207.05(3) of the Act is replaced by the following:
Liability for tax
(3) The controlling individual of a registered plan in connection with which a tax is imposed under subsection (1) is liable to pay the tax except that, if the advantage is extended by the issuer or carrier of the registered plan or by a person with whom the issuer or carrier is not dealing at arm’s length, the issuer or carrier, and not the controlling individual, is liable to pay the tax.
Transitional rule
(4) If an individual so elects before July 2012 in prescribed form, subsection (1) does not apply in respect of any advantage that is an amount included in the calculation of the transitional prohibited investment benefit of the individual for a taxation year provided that the transitional prohibited investment benefit
(a) is paid to the individual, from a RRIF or RRSP of the individual, within 90 days after the end of the taxation year; and
(b) is not paid by way of transfer to another RRIF or RRSP of the individual.
(4) Subsections (1) to (3) are deemed to have come into force on March 23, 2011.
67. (1) Paragraph 207.06(2)(b) of the Act is replaced by the following:
(b) the extent to which the transaction or series of transactions that gave rise to the tax also gave rise to another tax under this Act.
(2) Subsections 207.06(3) and (4) of the Act are replaced by the following:
Waiver of tax payable — advantage
(3) The Minister shall not waive or cancel a liability imposed under subsection 207.05(3) on an individual in respect of a registered plan unless one or more payments are made without delay from the registered plan to the individual, the total amount of which is not less than the amount of the liability waived or cancelled.
Other powers of Minister
(4) The Minister may notify the controlling individual of a registered plan that the controlling individual must cause a payment to be made from the registered plan to the controlling individual within 90 days of receipt of the notice, the amount of which is not less than the amount of specified non-qualified investment income in respect of the registered plan.
(3) Subsections (1) and (2) are deemed to have come into force on March 23, 2011.
68. (1) Subsection 207.1(1) of the Act is repealed.
(2) Subsection 207.1(4) of the Act is repealed.
(3) Subsections (1) and (2) apply in respect of
(a) any investment acquired after March 22, 2011; and
(b) any investment acquired before March 23, 2011 that first becomes a non-qualified investment after March 22, 2011.
69. (1) Subsection 211.6(1) of the Act is replaced by the following:
Charging provision
211.6 (1) Every trust that is a qualifying environmental trust at the end of a taxation year (other than a trust that is at that time described in paragraph 149(1)(z.1) or (z.2)) shall pay a tax under this Part for the year equal to 28% of its income under Part I for the year.
(2) Subsection 211.6(1) of the Act, as enacted by subsection (1), is replaced by the following:
Definitions
211.6 (1) The definitions in this section apply for the purposes of this Part.
“excluded trust”
« fiducie exclue »
“excluded trust”, at any time, means a trust that
(a) relates at that time to the reclamation of a well;
(b) is not maintained at that time to secure the reclamation obligations of one or more persons or partnerships that are beneficiaries under the trust;
(c) borrows money at that time;
(d) if the trust is not a trust to which paragraph (e) applies, acquires at that time any property that is not described by any of paragraphs (a), (b) and (f) of the definition “qualified investment” in section 204;
(e) if the trust is created after 2011 (or if the trust was created before 2012, it elects in writing filed with the Minister on or before its filing-due date for a particular taxation year to have subparagraphs (i) and (ii) apply to it for the particular taxation year and all subsequent taxation years, and that election is made jointly with Her Majesty in right of Canada or a particular province, depending upon the qualifying law or qualifying contract in respect of the trust),
(i) acquires at that time any property that is not described by any of paragraphs (a), (b), (c), (c.1), (d) and (f) of the definition “qualified investment” in section 204, or
(ii) holds at that time a prohibited investment;
(f) elected in writing filed with the Minister, before 1998 or before April of the year following the year in which the first contribution to the trust was made, never to have been a qualifying environmental trust; or
(g) was at any previous time during its existence not a qualifying environmental trust (as determined under the definition “qualifying environmental trust” in subsection 248(1) as it applied at that previous time).
“prohibited investment”
« placement interdit »
“prohibited investment”, of a trust at any time, means a property that
(a) at the time it was acquired by the trust, was described by any of paragraphs (c), (c.1) or (d) of the definition “qualified investment” in section 204; and
(b) was issued by
(i) a person or partnership that has contributed property to, or that is a beneficiary under, the trust,
(ii) a person that is related to, or a partnership that is affiliated with, a person or partnership that has contributed property to, or that is a beneficiary under, the trust, or
(iii) a particular person or partnership if
(A) another person or partnership holds a significant interest (within the meaning assigned by subsection 207.01(4) with any modifications that the circumstances require) in the particular person or partnership, and
(B) the holder of that significant interest has contributed property to, or is a beneficiary under, the trust.
“QET income tax rate”
« taux d’impôt sur le revenu des FEA »
“QET income tax rate”, for a trust’s taxation year, means the amount, expressed as a decimal fraction, by which
(a) the percentage rate of tax provided under paragraph 123(1)(a) for the taxation year
exceeds
(b) the total of
(i) the percentage that would, if the trust were a corporation, be its general rate reduction percentage, within the meaning assigned by subsection 123.4(1), for the taxation year, and
(ii) the percentage deduction from tax provided under subsection 124(1) for the taxation year.
“qualifying contract”
« contrat admissible »
“qualifying contract”, in respect of a trust, means a contract entered into with Her Majesty in right of Canada or a province on or before the later of January 1, 1996 and the day that is one year after the day on which the trust was created.
“qualifying environmental trust”
« fiducie pour l’environnement admissible »
“qualifying environmental trust” means a trust
(a) each trustee of which is
(i) Her Majesty in right of Canada or a province, or
(ii) a corporation resident in Canada that is licensed or otherwise authorized under the laws of Canada or a province to carry on in Canada the business of offering to the public its services as trustee;
(b) that is maintained for the sole purpose of funding the reclamation of a qualifying site;
(c) that is, or may become, required to be maintained under
(i) the terms of a qualifying contract, or
(ii) a qualifying law; and
(d) that is not an excluded trust.
“qualifying law”
« loi admissible »
“qualifying law”, in respect of a trust, means
(a) a law of Canada or a province that was enacted on or before the later of January 1, 1996 and the day that is one year after the day on which the trust was created; and
(b) if the trust was created after 2011, an order made
(i) by a tribunal constituted under a law described by paragraph (a), and
(ii) on or before the day that is one year after the day on which the trust was created.
“qualifying site”
« site admissible »
“qualifying site”, in respect of a trust, means a site in Canada that is or has been used primarily for, or for any combination of,
(a) the operation of a mine,
(b) the extraction of clay, peat, sand, shale or aggregates (including dimension stone and gravel),
(c) the deposit of waste, or
(d) if the trust was created after 2011, the operation of a pipeline.
(3) Subsection 211.6(2) of the Act is replaced by the following:
Charging provision
(2) Every trust that is a qualifying environmental trust at the end of a taxation year (other than a trust that is at that time described by paragraph 149(1)(z.1) or (z.2)) shall pay a tax under this Part for the year equal to the amount determined by the formula
A × B
where
A      is the trust’s income (computed as if this Act were read without reference to subsections 104(4) to (31) and sections 105 to 107) under Part I for the year; and
B      is the QET income tax rate for the year.
(4) Subsection (1) applies to the 1997 to 2011 taxation years.
(5) Subsections (2) and (3) apply to the 2012 and subsequent taxation years.
70. (1) The portion of subsection 230(2) of the Act before paragraph (a) is replaced by the following:
Records and books
(2) Every qualified donee referred to in paragraphs (a) to (c) of the definition “qualified donee” in subsection 149.1(1) shall keep records and books of account — in the case of a qualified donee referred to in any of subparagraphs (a)(i) and (iii) and paragraphs (b) and (c) of that definition, at an address in Canada recorded with the Minister or designated by the Minister — containing
(2) Subsection (1) comes into force on the later of the day on which this Act receives royal assent and January 1, 2012.
71. (1) Paragraph 241(3.2)(h) of the Act is replaced by the following:
(h) an application by the charity, and information filed in support of the application, for a designation, determination or decision by the Minister under subsection 149.1(5), (6.3), (7), (8) or (13).
(2) Subsection 241(3.2) of the Act, as amended by subsection (1), is replaced by the following:
Registered charities and registered Canadian amateur athletic associations
(3.2) An official may provide to any person the following taxpayer information relating to another person (in this subsection referred to as the “registrant”) that was at any time a registered charity or registered Canadian amateur athletic association:
(a) a copy of the registrant’s governing documents, including its statement of purpose, and function in the case of a Canadian amateur athletic association;
(b) any information provided in prescribed form to the Minister by the registrant on applying for registration under this Act;
(c) the names of the persons who at any time were the registrant’s directors and the periods during which they were its directors;
(d) a copy of the notification of the registrant’s registration, including any conditions and warnings;
(e) if the registration of the registrant has been revoked or annulled, a copy of the entirety of or any part of any letter sent by or on behalf of the Minister to the registrant relating to the grounds for the revocation or annulment;
(f) financial statements required to be filed with an information return referred to in subsection 149.1(14);
(g) a copy of the entirety of or any part of any letter or notice by the Minister to the registrant relating to a suspension under section 188.2 or an assessment of tax or penalty under this Act (other than the amount of a liability under subsection 188(1.1)); and
(h) in the case of a registrant that is a charity, an application by the registrant, and information filed in support of the application, for a designation, determination or decision by the Minister under any of subsections 149.1(5), (6.3), (7), (8) and (13).
(3) Subsection (1) applies in respect of documents that, after May 13, 2005,
(a) are sent by the Minister of National Revenue; or
(b) are filed or required to be filed with that Minister.
(4) Subsection (2) comes into force on the later of the day on which this Act receives royal assent and January 1, 2012.
72. (1) The definitions “net income stabilization account”, “qualifying environmental trust”, “registered Canadian amateur athletic association”, “registered retirement income fund” and “registered retirement savings plan” in subsection 248(1) of the Act are replaced by the following:
“net income stabilization account”
« compte de stabilisation du revenu net »
“net income stabilization account” means an account of a taxpayer
(a) under the net income stabilization account program under the Farm Income Protection Act, or
(b) that is a prescribed account;
“qualifying environmental trust”
« fiducie pour l’environnement admissible »
“qualifying environmental trust” has the meaning assigned by subsection 211.6(1);
“registered Canadian amateur athletic association”
« association canadienne enregistrée de sport amateur »
“registered Canadian amateur athletic association” means a Canadian amateur athletic association within the meaning assigned by subsection 149.1(1) that has applied to the Minister in prescribed form for registration, that has been registered and whose registration has not been revoked;
“registered retirement income fund” or “RRIF”
« fonds enregistré de revenu de retraite » ou « FERR »
“registered retirement income fund” or “RRIF” have the same meaning as “registered retirement income fund” in subsection 146.3(1);
“registered retirement savings plan” or “RRSP”
« régime enregistré d’épargne-retraite » ou « REER »
“registered retirement savings plan” or “RRSP” have the same meaning as “registered retirement savings plan” in subsection 146(1);
(2) The definition “compte d’épargne libre d’impôt” in subsection 248(1) of the French version of the Act is replaced by the following:
« compte d’épargne libre d’impôt » ou « CELI »
TFSA
« compte d’épargne libre d’impôt » ou « CELI » S’entend au sens du paragraphe 146.2(5).
(3) Paragraph (a) of the definition “NISA Fund No. 2” in subsection 248(1) of the Act is replaced by the following:
(a) that is described in paragraph 8(2)(b) of the Farm Income Protection Act or is a prescribed fund, and
(4) Subsection 248(1) of the Act is amended by adding the following in alphabetical order:
“foreign accrual property income”
« revenu étranger accumulé, tiré de biens »
“foreign accrual property income” has the meaning assigned by section 95;
“specified pension plan”
« régime de pension déterminé »
“specified pension plan” means a prescribed arrangement;
(5) Subsection 248(3.1) of the Act is replaced by the following:
Gift of bare ownership of immovables
(3.1) Subsection (3) does not apply in respect of a usufruct or a right of use of an immovable in circumstances where a taxpayer disposes of the bare ownership of the immovable by way of a gift to a qualified donee and retains, for life, the usufruct or the right of use.
(6) The definition “net income stabilization account” in subsection 248(1) of the Act, as enacted by subsection (1), and subsection (3) apply to the 2011 and subsequent taxation years.
(7) The definition “qualifying environmental trust” in subsection 248(1) of the Act, as enacted by subsection (1), applies to the 2012 and subsequent taxation years.
(8) The definition “registered Canadian amateur athletic association” in subsection 248(1) of the Act, as enacted by subsection (1), and subsection (5) come into force on the later of the day on which this Act receives royal assent and January 1, 2012.
(9) The definitions “registered retirement income fund” or “RRIF” and “registered retirement savings plan” or “RRSP” in subsection 248(1) of the Act, as enacted by subsection (1), and subsection (2) are deemed to have come into force on March 23, 2011.
(10) The definition “foreign accrual property income” in subsection 248(1) of the Act, as enacted by subsection (4), applies to taxation years that begin after 2006.
(11) The definition “specified pension plan” in subsection 248(1) of the Act, as enacted by subsection (4), applies after 2009.
73. (1) Paragraph 249.1(1)(c) of the Act is replaced by the following:
(c) in the case of a partnership (other than a partnership to which subparagraph (b)(ii) or subsection (9) applies) that is a member of a partnership or has a member that is a partnership, after the end of the calendar year in which it began, if at the end of the calendar year
(i) a corporation has a significant interest, as defined in section 34.2, in the partnership,
(ii) the partnership is a member of another partnership in which a corporation has a significant interest as defined in section 34.2,
(iii) a membership interest in the partnership is held directly, or indirectly through one or more partnerships, by a partnership described in subparagraph (i) or (ii), or
(iv) the partnership holds directly, or indirectly through one or more partnerships, a membership interest in a partnership described in any of subparagraphs (i) to (iii), or
(d) in any other case, more than 12 months after the period began,
(2) Section 249.1 of the Act is amended by adding the following after subsection (7):
Single-tier fiscal period alignment
(8) The members of a partnership that has a fiscal period that begins before March 22, 2011 and that would, if this Act were read without reference to this subsection and subsection (10), end on a day after March 22, 2011, may elect to end that fiscal period on a particular day that is before the day on which the fiscal period would otherwise end (in this subsection and subsection (10) referred to as a “single-tier alignment election”) if
(a) each member of the partnership is, on the particular day, a corporation that is not a professional corporation;
(b) the partnership is not, on the particular day, a member of another partnership;
(c) at least one member of the partnership is, on the particular day, a corporation that has a significant interest, as defined in section 34.2, in the partnership;
(d) at least one member of the partnership referred to in paragraph (c) has a taxation year that ends on a day that differs from the day on which the fiscal period of the partnership would end if this Act were read without reference to this subsection and subsection (10);
(e) the particular day is after March 22, 2011 and no later than the latest day that is the last day of the first taxation year that ends after March 22, 2011 of any corporation that has been a member of the partnership continuously since March 21, 2011; and
(f) subsection (10) applies to the single-tier alignment election.
Multi-tier fiscal period alignment — one-time election
(9) The members of a partnership to which paragraph (1)(c) would apply if it were read without reference to this subsection may elect (in this subsection and subsections (10) and (11) referred to as a “multi-tier alignment election”) to end a fiscal period of the partnership on a particular day if
(a) as a consequence of the multi-tier alignment election, the fiscal period of the partnership, and of each other partnership described in relation to the partnership by any of subparagraphs (1)(c)(ii) to (iv), ends on the particular day;
(b) the particular day is before March 22, 2012; and
(c) subsection (10) applies to the multi-tier alignment election.
Conditions to align a partnership fiscal period
(10) This subsection applies to a single-tier alignment election or a multi-tier alignment election, as the case may be, for a partnership if
(a) the election is filed in writing and in prescribed form with the Minister
(i) in the case of a single-tier alignment election, by a corporation that is a member of the partnership on or before the day that is the earliest filing-due date of any corporation that is a member of the partnership for its first taxation year ending after March 22, 2011, and
(ii) in the case of a multi-tier alignment election,
(A) by a corporation that is a member of the partnership, or of a partnership described in relation to the partnership by any of subparagraphs (1)(c)(ii) to (iv), and
(B) on or before the day that is the earliest filing-due date of any corporation that is a member of a partnership referred to in clause (A) for the first taxation year of the corporation ending after March 22, 2011;
(b) as a consequence of the election, the fiscal period of each partnership to which the election applies is 12 months or less;
(c) the election was made by a corporation that has the authority to act for the members of the partnership and each member of any other partnership described in relation to the partnership in subparagraph (1)(c)(ii) to (iv); and
(d) no other election is filed with the Minister to end the fiscal period of the partnership, or of any other partnership described in relation to the partnership in subparagraph (1)(c)(ii) to (iv), on a day other than the particular day referred to in subsection (8) or (9), as the case may be.
Deemed multi-tier alignment election
(11) For the purposes of this Act, if paragraph (1)(c) applies to end the fiscal period of a partnership on December 31, 2011, a multi-tier alignment election under subsection (9) is deemed to have been made to end the fiscal period of the partnership on December 31, 2011.
(3) Subsections (1) and (2) apply to the 2011 and subsequent fiscal periods.
74. (1) Subsection 250(7) of the Act is repealed.
(2) Subsection (1) applies to the 2012 and subsequent taxation years.
75. (1) The portion of subsection 259(1) of the Act before paragraph (a) is replaced by the following:
Proportional holdings in trust property
259. (1) For the purposes of designated provisions, if at any time a specified taxpayer acquires, holds or disposes of a particular unit in a qualified trust and the qualified trust elects for any period that includes that time to have this subsection apply,
(2) Subsection 259(5) of the Act is amended by adding the following in alphabetical order:
“designated provisions”
« dispositions désignées »
“designated provisions” means sections 146 and 146.1 to 146.4 and Parts X and XI to XI.1, as they apply in respect of investments that are not qualified investments for a trust, and Part X.2;
“specified taxpayer”
« contribuable déterminé »
“specified taxpayer” means a taxpayer that is a registered investment or that is described in any of paragraphs 149(1)(r), (s), (u) to (u.2) and (x).
(3) Subsections (1) and (2) apply after 1999, except that
(a) the definition “designated provisions” in subsection 259(5) of the Act, as enacted by subsection (2),
(i) in its application to taxation years that begin before 2005, is to be read as follows:
“designated provisions” means subsections 146(6), (10) and (10.1), 146.1(2.1), 146.3(7), (8) and (9), and Parts X, X.2, XI and XI.1;
(ii) in its application to taxation years that begin after 2004 and before 2008, is to be read as follows:
“designated provisions” means subsections 146(6), (10) and (10.1), 146.1(2.1), 146.3(7), (8) and (9), and Parts X, X.2 and XI.1;
(iii) in its application to taxation years that begin after 2007 and before 2009, is to be read as follows:
“designated provisions” means subsections 146(6), (10) and (10.1), 146.1(2.1), 146.3(7), (8) and (9), and 146.4(5), and Parts X, X.2, XI and XI.1;
(iv) in its application to taxation years that begin after 2008 and end before March 23, 2011, is to be read as follows:
“designated provisions” means subsections 146(6), (10) and (10.1), 146.1(2.1), 146.2(6), 146.3(7), (8) and (9), and 146.4(5), and Parts X, X.2 and XI to XI.1;
(b) the definition “specified taxpayer” in subsection 259(5) of the Act, as enacted by subsection (2),
(i) in its application to taxation years that begin before 2005, is to be read as follows:
“specified taxpayer” means a taxpayer described in section 205.
(ii) in its application to taxation years that begin after 2004 and before 2008, is to be read as follows:
“specified taxpayer” means a taxpayer that is a registered investment or that is described in any of paragraphs 149(1)(r), (s), (u) and (x).
(iii) in its application to taxation years that begin after 2007 and before 2009, is to be read as follows:
“specified taxpayer” means a taxpayer that is a registered investment or that is described in any of paragraphs 149(1)(r), (s), (u), (u.1) and (x).
C.R.C., c. 945
Income Tax Regulations
76. (1) Subsection 214(2) of the Income Tax Regulations is replaced by the following:
(2) If, in a taxation year, subsection 146(7), (9) or (10) of the Act or, in relation to a non-qualified investment, subsection 207.04(1) or (4) of the Act applies in respect of a trust governed by a registered retirement savings plan, the trustee of the plan shall make an information return in prescribed form.
(2) Subsection (1) applies in respect of investments acquired after March 22, 2011.
77. (1) Subsection 215(3) of the Regulations is replaced by the following:
(3) If subsection 146.3(4), (7) or (10) of the Act or, in relation to a non-qualified investment, subsection 207.04(1) or (4) of the Act applies in respect of any transaction or event with respect to property of a registered retirement income fund, the carrier of the fund shall make an information return in prescribed form in respect of the transaction or event.
(2) Subsection (1) applies in respect of investments acquired after March 22, 2011.
78. (1) Section 216 of the Regulations and the heading before it are repealed.
(2) Subsection (1) applies to fiscal periods of registered Canadian amateur athletic associations that begin on or after the later of the day on which this Act receives royal assent and January 1, 2012.
79. (1) The definition “thermal waste” in subsection 1104(13) of the Regulations is replaced by the following:
“thermal waste” means waste heat energy extracted from a distinct point of rejection in an industrial process that would otherwise
(a) be vented to the atmosphere or transferred to a liquid; and
(b) not be used for a useful purpose. (déchets thermiques)
(2) Subsection (1) applies in respect of property acquired on or after March 22, 2011.
80. (1) The heading “RECEIPTS FOR DONATIONS AND GIFTS” before section 3500 of the Regulations is replaced by the following:
GIFTS
(2) Subsection (1) is deemed to have come into force on March 23, 2011.
81. (1) The definition “other recipient of a gift” in section 3500 of the Regulations is replaced by the following:
“other recipient of a gift” means a person, to whom a gift is made by a taxpayer, referred to in any of paragraphs (a) and (d) of the definition “qualified donee” in subsection 149.1(1), paragraph 110.1(1)(c) and subparagraph 110.1(3)(a)(ii) of the Act; (autre bénéficiaire d’un don)
(2) Subsection (1) comes into force on the later of the day on which this Act receives royal assent and January 1, 2012.
82. (1) The Regulations are amended by adding the following after section 3501:
Contents of Information Returns
3501.1 Every information return required to be filed under subsection 110.1(16) or 118.1(27) of the Act in respect of a transfer of property must contain
(a) a description of the transferred property;
(b) the fair market value of the transferred property at the time of the transfer;
(c) the date on which the property was transferred;
(d) the name and address of the transferee of the property including, in the case of an individual, their first name and initial; and
(e) if the transferor of the property, or a person not dealing at arm’s length with the transferor, issued the receipt referred to in subsection 110.1(14) or 118.1(25) of the Act, the information contained in that receipt.
(2) Subsection (1) is deemed to have come into force on March 23, 2011.
83. (1) Section 3503 of the Regulations is replaced by the following:
3503. For the purposes of subparagraph (a)(iv) of the definition “qualified donee” in subsection 149.1(1) of the Act, the universities outside Canada named in Schedule VIII are prescribed to be universities the student body of which ordinarily includes students from Canada.
(2) Subsection (1) comes into force on the later of the day on which this Act receives royal assent and January 1, 2012.
84. (1) The portion of subsection 4900(6) of the Regulations before paragraph (b) is replaced by the following:
(6) Subject to subsections (8) and (9), for the purposes of paragraph (d) of the definition “qualified investment” in subsection 146(1) of the Act, paragraph (e) of the definition “qualified investment” in subsection 146.1(1) of the Act and paragraph (c) of the definition “qualified investment” in subsection 146.3(1) of the Act, a property is prescribed as a qualified investment for a trust governed by a registered retirement savings plan, a registered education savings plan and a registered retirement income fund at any time if at that time the property is not a prohibited investment for the trust and is
(a) a share of the capital stock of an eligible corporation (as defined in subsection 5100(1)) unless, in the case of a registered education savings plan, a beneficiary or subscriber under the plan is a designated shareholder of the corporation;
(2) Subsection 4900(8) of the Regulations is replaced by the following:
(8) For the purposes of subsection (6), a property that is held by a trust governed by a registered education savings plan ceases to be a qualified investment for the trust immediately before an amount is received if
(a) the property is a share referred to in paragraph (6)(a), an interest in a small business investment limited partnership that holds a small business security, or an interest in a small business investment trust that holds a small business security;
(b) a person who is a beneficiary or subscriber under the plan provides services to or for the issuer of the share or small business security, or to or for a person related to that issuer;
(c) the amount is received in respect of the share or small business security; and
(d) it can reasonably be considered, having regard to all the circumstances (including the terms and conditions of the share or small business security or of any related agreement, and the rate of interest or the dividend provided on the share or small business security), that the amount is on account, in lieu or in satisfaction of payment for the services.
(3) Subsection 4900(10) of the Regulations is repealed.
(4) Subsection 4900(12) of the Regulations is replaced by the following:
(12) For the purposes of paragraph (e) of the definition “qualified investment” in subsection 146.1(1) of the Act, a property is prescribed as a qualified investment for a trust governed by a registered education savings plan at any time if
(a) at the time the property was acquired by the trust,
(i) the property was a share of the capital stock of a specified small business corporation,
(ii) the property was a share of the capital stock of a venture capital corporation described in any of sections 6700 to 6700.2, or
(iii) the property was a qualifying share in respect of a specified cooperative corporation and the plan; and
(b) immediately after the time the property was acquired by the trust, each person who is a beneficiary or a subscriber under the plan was not a connected shareholder of the corporation.
(5) Paragraph 4900(13)(a) of the Regulations is replaced by the following:
(a) a share that is otherwise a qualified investment for the purposes of paragraph (e) of the definition “qualified investment” in subsection 146.1(1) of the Act solely because of subsection (12) is held by a trust governed by a registered education savings plan,
(6) The portion of subsection 4900(14) of the Regulations before paragraph (a) is replaced by the following:
(14) For the purposes of paragraph (d) of the definition “qualified investment” in subsection 146(1) of the Act, paragraph (c) of the definition “qualified investment” in subsection 146.3(1) of the Act and paragraph (c) of the definition “qualified investment” in subsection 207.01(1) of the Act, a property is prescribed as a qualified investment for a trust governed by a RRIF, RRSP or TFSA at any time if, at the time the property was acquired by the trust, the property
(7) Subparagraph 4900(14)(a)(iii) of the Regulations is replaced by the following:
(iii) a qualifying share in respect of a specified cooperative corporation and the RRIF, RRSP or TFSA; and
(8) Subsections (1), (2) and (4) to (7) apply in respect of investments acquired after March 22, 2011.
85. (1) Sections 5000 and 5001 of the Regulations are replaced by the following:
Non-prohibited investment
5000. For the purpose of the definition “prohibited investment” in subsection 207.01(1) of the Act, an investment is prescribed excluded property at any time if it is
(a) property described in paragraph 4900(1)(j.1); or
(b) a share of a mutual fund corporation or a unit of a mutual fund trust where
(i) the corporation or trust is a mutual fund that is subject to, and substantially complies with, the requirements of National Instrument 81-102 Mutual Funds, as amended from time to time, of the Canadian Securities Administrators, and
(ii) the time is before the end of the second taxation year of the corporation or trust.
Prohibited investment
5001. For the purpose of the definition “prohibited investment” in subsection 207.01(1) of the Act, property that is a qualified investment for a trust governed by a RRIF, RRSP or TFSA solely because of subsection 4900(14) is prescribed property for the trust at any time if, at that time, it is not described in any of subparagraphs 4900(14)(a)(i) to (iii).
(2) Subsection (1) applies after March 22, 2011 in respect of investments acquired at any time.
86. (1) The Regulations are amended by adding the following after section 5502:
Stabilization of Farm Income
5503. (1) For the purposes of the definition “NISA Fund No. 2” in subsection 248(1) of the Act, a prescribed fund is Fonds 2 as defined under the Agri-Québec program established by La Financière agricole du Québec.
(2) For the purposes of the definition “net income stabilization account” in subsection 248(1) of the Act, a prescribed account is an account created under the Agri-Québec program established by La Financière agricole du Québec.
(2) Subsection (1) applies to the 2011 and subsequent taxation years.
87. (1) Paragraph 5800(1)(d) of the Regulations is amended by adding “and” at the end of subparagraph (ii), by striking out “and” at the end of subparagraph (iii) and by repealing subparagraph (iv).
(2) Paragraph 5800(1)(f) of the Regulations is replaced by the following:
(f) in respect of duplicates of receipts for gifts that are received by a qualified donee to which subsection 230(2) of the Act applies, the period ending on the day that is two years after the end of the last calendar year to which the receipts relate; and
(3) Subsections (1) and (2) come into force on the later of the day on which this Act receives royal assent and January 1, 2012.
88. (1) Section 7300 of the Regulations 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) an amount that is the portion of a student loan forgiven under section 9.2 of the Canada Student Financial Assistance Act or under section 11.1 of the Canada Student Loans Act.
(2) Subsection (1) comes into force on the day on which section 153 of this Act comes into force.
89. (1) Section 7800 of the Regulations and the heading “PRESCRIBED PROVINCIAL PENSION PLANS” before it are replaced by the following:
SPECIFIED PENSION PLANS
7800. For the purposes of the definition “specified pension plan” in subsection 248(1) of the Act, a prescribed arrangement is the Saskatchewan Pension Plan established under The Saskatchewan Pension Plan Act, chapter S-32.2 of the Statutes of Saskatchewan, 1986, as amended from time to time.
(2) Subsection (1) applies after 2009.
90. (1) Subsection 8300(1) of the Regulations is amended by adding the following in alphabetical order:
“designated savings arrangement” of an individ-ual means a RRIF or RRSP under which the individual is the annuitant, or the individual’s account under a money purchase provision of a registered pension plan; (mécanisme d’épargne désigné)
“individual pension plan”, in respect of a calendar year, means a registered pension plan that contains a defined benefit provision if, at any time in the year or a preceding year, the plan
(a) has fewer than four members and at least one of them is related to a participating employer in the plan, or
(b) is a designated plan and it is reasonable to conclude that the rights of one or more members to receive benefits under the plan exist primarily to avoid the application of paragraph (a); (régime de retraite individuel)
(2) Section 8300 of the Regulations is amended by adding the following after subsection (1):
(1.1) The Minister may waive in writing the application of the definition “individual pension plan” in subsection (1) if is just and equitable to do so having regard to all the circumstances.
(3) Subsections (1) and (2) are deemed to have come into force on March 23, 2011.
91. (1) The portion of subsection 8303(6) of the Regulations before paragraph (a) is replaced by the following:
(6) For the purposes of subsections (3) and 8304(5), (7) and (10), and subject to subsection (6.1) and paragraph 8304(2)(h), the amount of an individual’s qualifying transfers made in connection with a past service event is the total of all amounts each of which is
(2) Subsection (1) is deemed to have come into force on March 23, 2011.
92. (1) The portion of subsection 8304(5) of the Regulations before paragraph (a) is replaced by the following:
(5) Subject to subsection (10), if
(2) Section 8304 of the Regulations is amended by adding the following after subsection (9):
Individual Pension Plans
(10) If there is a past service event in relation to a defined benefit provision under an individual pension plan, the provisional PSPA of an individual with respect to an employer that is associated with the past service event is the amount, if any, determined by the formula
A – B
where
A      is the greater of
(a) the provisional PSPA that would be determined if
(i) this subsection did not apply,
(ii) the value of C in subsection 8303(3) were nil, and
(iii) the value of D in subsection 8304(5) were nil, and
(b) the lesser of
(i) the total of
(A) the proportion of the fair market value of all property held in connection with the individual’s designated savings arrangements at the time of the past service event, that
(I) the total of all amounts each of which is the duration (measured in years, including any fraction of a year) of a period that is pensionable service of the individual under the provision
is of
(II) the lesser of 35 and the number of years by which the individual’s age in whole years at the time of the past service event exceeds 18, and
(B) the individual’s unused RRSP deduction room at the end of the year immediately preceding the cal-endar year that includes the past service event, and
(ii) the actuarial liabilities of the retirement benefits associated with the past service event, determined on the basis of the funding assumptions specified under subsections 8515(6) and (7), at the same effective date as the actuarial valuation that forms the basis for the recommendation referred to in subsection 147.2(2) of the Act that is not earlier than the calendar year of the past service event; and
B      is the amount of the individual’s qualifying transfers made in connection with the past service event.
(11) Subsection (10) does not apply to a past service event in relation to an individual pension plan if the provisional PSPA of the member determined under subsections 8303(3) and 8304(5) would be nil if no qualifying transfers were made in connection with the past service event, unless it is a past service event that results from the establishment of the plan or from an amendment to the plan to provide additional retirement benefits.
(3) Subsections (1) and (2) apply to past service events occurring after March 22, 2011.
93. (1) Subsection 8500(1) of the Regulations is amended by adding the following in alphabetical order:
“IPP minimum amount”, for a year, for a person who is a member of an individual pension plan (or a beneficiary, in respect of the plan, who was, at the time of the member’s death, a spouse or common-law partner of the member) means
(a) if there is only one such person in respect of the plan, the minimum amount that would be determined under subsection 146.3(1) of the Act for the year in respect of the plan if the plan were a registered retirement income fund that held the same property as the property held by the plan and the person were the annuitant of the fund, and
(b) in any other case, the minimum amount that would be determined under subsection 146.3(1) of the Act if the person were the annuitant of a registered retirement income fund and the fair market value of the property held in connection with the fund at the beginning of the year were determined by the formula
A × B/C
where
A      is the fair market value of all property held in connection with the plan at the beginning of the year,
B      is the amount of the actuarial liabilities in respect of the benefits payable to the person under the terms of the plan at the beginning of the year, and
C      is the amount of the actuarial liabilities in respect of all benefits payable under the terms of the plan at the beginning of the year; (minimum RRI)
(2) Subsection (1) applies to the 2012 and subsequent taxation years.
94. (1) Paragraph 8501(1)(e) of the Regulations is replaced by the following:
(e) there is no reason to expect that the plan may become a revocable plan under subsection 147.1(8) or (9) of the Act or subsections 8503(15) or (26) or 8506(4).
(2) Subsection (1) applies to the 2012 and subsequent taxation years.
95. (1) Paragraph 8502(d) of the Regulations is amended by striking out “or” at the end of subparagraph (viii), by adding “or” at the end of subparagraph (ix) and by adding the following after subparagraph (ix):
(x) the portion of the IPP minimum amount for an individual that is not described in subparagraph (i).
(2) Subsection (1) applies to the 2012 and subsequent taxation years.
96. (1) Section 8503 of the Regulations is amended by adding the following after subsection (25):
IPP — Minimum Withdrawal
(26) An individual pension plan becomes a revocable plan at the end of a year if
(a) a person who is a member or a beneficiary, in respect of the plan, who was, at the time of the member’s death, a spouse or common-law partner of the member, is in receipt of retirement benefits under the terms of the plan;
(b) the person has attained 71 years of age before the year; and
(c) the plan has not paid in the year an amount to the person equal to the greater of the retirement benefits payable to the person for the year and the IPP minimum amount for the person for the year.
(2) Subsection (1) applies to the 2012 and subsequent taxation years.
97. (1) Subsection 8517(3) of the Regulations and the heading before it are replaced by the following:
Underfunded Pension
(3) Subsection (3.01) applies in respect of a transfer of an amount on behalf of an individual in full or partial satisfaction of the individual’s entitlement to benefits under a defined benefit provision of a registered pension plan if
(a) the individual is an employee or a former employee of an employer (or a predecessor employer of the employer);
(b) the employer
(i) was a participating employer under the provision,
(ii) is the subject of proceedings commenced under the Bankruptcy and Insolvency Act or the Companies’ Creditors Arrangement Act, and
(iii) has ceased making regular contributions under the provision;
(c) after the commencement of the proceedings, lifetime retirement benefits paid or payable to the individual under the provision have been reduced because the assets of the plan are insufficient to pay the benefits provided under the provision of the plan as registered;
(d) the plan is not a designated plan; and
(e) the Minister has approved the application of subsection (3.01) in respect of the transfer.
(3.01) If this subsection applies, the description of A in subsection (1) shall be read as follows in respect of the transfer:
A      is the amount of the individual’s lifetime retirement benefits under the provision commuted in connection with the transfer, as determined under subsection (4), but without reference to the benefit reduction referred to in paragraph (3)(c); and
(3.02) If a particular amount is transferred in full or partial satisfaction of an individual’s entitlement to benefits under a defined benefit provision of a registered pension plan and subsection (3.01) had applied in respect of a transfer (in this subsection referred to as the “initial transfer”) of an amount on behalf of the individual under the provision, for the purpose of paragraph 147.3(4)(c) of the Act the prescribed amount in respect of the transfer of the particular amount is the lesser of
(a) the particular amount, and
(b) the amount, if any, by which the prescribed amount in respect of the initial transfer exceeds the total of all amounts each of which is the amount of a previous transfer to which this subsection or subsection (3.01) applied in respect of the individual’s entitlement to benefits under the provision.
(2) Subsection (1) applies after 2010.
98. (1) The heading “PRESCRIBED PROGRAMS OF PHYSICAL ACTIVITY” before section 9400 of the Regulations is replaced by the following:
PRESCRIBED CHILDREN’S PROGRAMS
(2) Subsection (1) applies to the 2011 and subsequent taxation years.
99. (1) The Regulations are amended by adding the following after section 9400:
Program of Artistic, Cultural, Recreational or Developmental Activity
Definition of “artistic, cultural, recreational or developmental activity”
9401. (1) In this section, “artistic, cultural, recreational or developmental activity” means a supervised activity, including an activity adapted for children in respect of whom an amount is deductible under section 118.3 of the Act, suitable for children (other than a physical activity), that
(a) is intended to contribute to a child’s ability to develop creative skills or expertise, acquire and apply knowledge, or improve dexterity or coordination, in an artistic or cultural discipline including
(i) literary arts,
(ii) visual arts,
(iii) performing arts,
(iv) music,
(v) media,
(vi) languages,
(vii) customs, and
(viii) heritage;
(b) provides a substantial focus on wil-derness and the natural environment;
(c) assists with the development and use of intellectual skills;
(d) includes structured interaction among children where supervisors teach or assist children to develop interpersonal skills; or
(e) provides enrichment or tutoring in academic subjects.
Prescribed program of artistic, cultural, recreational or developmental activity
(2) For the purpose of the definition “eligible expense” in subsection 118.031(1) of the Act, a prescribed program of artistic, cultural, recreational or developmental activity is
(a) a weekly program, that is not part of a school’s curriculum, of a duration of eight or more consecutive weeks in which all or substantially all the activities include a significant amount of artistic, cultural, recreational or developmental activity;
(b) a program, that is not part of a school’s curriculum, of a duration of five or more consecutive days of which more than 50% of the daily activities include a significant amount of artistic, cultural, recreational or developmental activity;
(c) a program, that is not part of a school’s curriculum, of a duration of eight or more consecutive weeks, offered to children by a club, association or similar organization (in this section referred to as an “organization”) in circumstances where a participant in the program may select amongst a variety of activities if
(i) more than 50% of those activities offered to children by the organization are activities that include a significant amount of artistic, cultural, recreational or developmental activity, or
(ii) more than 50% of the time scheduled for activities offered to children in the program is scheduled for activities that include a significant amount of artistic, cultural, recreational or developmental activity; or
(d) a membership in an organization, that is not part of a school’s curriculum, of a duration of eight or more consecutive weeks if more than 50% of all the activities offered to children by the organization include a significant amount of artistic, cultural, recreational or developmental activity.
Mixed-use facility
(3) For the purpose of the definition “eligible expense” in subsection 118.031(1) of the Act, a prescribed program of artistic, cultural, recreational or developmental activity is that portion of a program, which program does not meet the requirements of paragraph (2)(c) and is not part of a school’s curriculum, of a duration of eight or more consecutive weeks, offered to children by an organization in circumstances where a participant in the program may select amongst a variety of activities
(a) that is the percentage of those activities offered to children by the organization that are activities that include a significant amount of artistic, cultural, recreational or developmental activity; or
(b) that is the percentage of the time scheduled for activities in the program that is scheduled for activities that include a significant amount of artistic, cultural, recreational or developmental activity.
Membership
(4) For the purpose of the definition “eligible expense” in subsection 118.031(1) of the Act, a prescribed program of artistic, cultural, recreational or developmental activity is that portion of a membership in an organization, which membership does not meet the requirements of paragraph (2)(d) and is not part of a school’s curriculum, of a duration of eight or more consecutive weeks that is the percentage of all the activities offered to children by the organization that are activities that include a significant amount of artistic, cultural, recreational or developmental activity.
(2) Subsection (1) applies to the 2011 and subsequent taxation years.
100. (1) The portion of subparagraph (c)(iii) of Class 29 in Schedule II to the Regulations before clause (A) is replaced by the following:
(iii) after March 18, 2007 and before 2014 if the property is machinery, or equipment,
(2) Subsection (1) applies after 2011.
101. (1) The portion of paragraph (c) of Class 43.1 in Schedule II to the French version of the Regulations before clause (i)(A) is replaced by the following:
c) qui, selon le cas :
(i) font partie d’un système, sauf un système à cycles combinés amélioré, qui, à la fois :
(2) Clause (c)(ii)(A) of Class 43.1 in Schedule II to the Regulations is replaced by the following:
(A) is used by the taxpayer, or by a lessee of the taxpayer, to generate electrical energy using only a combination of natural gas and thermal waste from one or more natural gas compressor systems located on a natural gas pipeline,
(3) Paragraph (c) of Class 43.1 in Schedule II to the Regulations is amended by striking out “or” at the end of subparagraph (i), by adding “or” at the end of subparagraph (ii) and by adding the following after subparagraph (ii):
(iii) equipment that is used by the taxpayer, or by a lessee of the taxpayer, to generate electrical energy in a process all or substantially all of the energy input of which is thermal waste, other than
(A) equipment that uses heat produced by a gas turbine that is part of the first stage of a combined cycle system, and
(B) equipment that, on the date of its acquisition, uses chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs), within the meaning assigned by the Ozone-Depleting Substances Regulations, 1998,
(4) Subsections (1) to (3) apply to property acquired on or after March 22, 2011.
SOR/2005–151
Canada Education Savings Regulations
102. (1) Subparagraph 16(1)(a)(ii) of the Canada Education Savings Regulations is replaced by the following:
(ii) a parent of a beneficiary under the receiving RESP was a parent of an individual who was, immediately before the transfer, a beneficiary under the transferring RESP and
(A) the receiving RESP is an RESP that allows more than one beneficiary at any one time, or
(B) in any other case, the beneficiary under the receiving RESP had not attained 21 years of age at the time the receiving RESP was entered into;
(2) Subsection (1) applies in respect of property transferred after 2010.
Coordinating Amendment
Bill C-10
103. If Bill C-10, introduced in the 1st session of the 41st Parliament and entitled the Safe Streets and Communities Act, receives royal assent, then, on the first day on which both section 116 of that Act and subsection 52(2) of this Act are in force,
(a) paragraph (a) of the definition “ineligible individual” in subsection 149.1(1) of the Income Tax Act is replaced by the following:
(a) convicted of a relevant criminal offence unless it is a conviction for which
(i) a pardon has been granted and the pardon has not been revoked or ceased to have effect, or
(ii) a record suspension has been ordered under the Criminal Records Act and the record suspension has not been revoked or ceased to have effect,
(b) section 149.1 of the Income Tax Act is amended by adding the following after subsection (1):
Deeming rule — Safe Streets and Communities Act
(1.01) In this section, a reference to a record suspension is deemed also to be a reference to a pardon that is granted or issued under the Criminal Records Act.
PART 2
2006, c. 13
SOFTWOOD LUMBER PRODUCTS EXPORT CHARGE ACT, 2006
Amendments to the Act
2010, c. 12, s. 99
104. Subsection 12(1) of the Softwood Lumber Products Export Charge Act, 2006 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 this Act to the export price of the product as determined in accordance with section 13.
105. The Act is amended by adding the following after section 12.1:
Higher rate — Ontario and Quebec
12.2 The rate of charge applicable in respect of an export of a softwood lumber product from Ontario or Quebec on or after the day on which this section comes into force is equal to the sum of the rate of charge otherwise applicable under this Act and
(a) 0.1%, in the case of an export from Ontario; or
(b) 2.6%, in the case of an export from Quebec.
2010, c. 12, s. 101
106. Subsection 14(1.1) of the Act is replaced by the following:
Surge mechanism if certain provisions apply
(1.1) If the rate of charge provided for by section 12.1 or 12.2 applies in respect of an export, the increase under subsection (1) in respect of that export is to be calculated as if the rate had not applied and the rate provided for by subsection 12(3) or (4) had applied.
107. Subsection 17(1) of the Act is replaced by the following:
Exempt exports
17. (1) The Governor in Council may, on the recommendation of the Minister for International Trade, by regulation, conditionally or unconditionally, exempt the export of softwood lumber products from a region from
(a) the charge referred to in section 10; or
(b) the application of any part of a rate of charge that is higher than the rate of charge provided for by subsection 12(3) or (4).
2010, c. 12, s. 102
108. (1) Subsection 40(3.1) of the Act is replaced by the following:
Refund calculated without regard to certain provisions
(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 sections 12.1 and 12.2.
(2) Subsection 40(5) of the Act is replaced by the following:
Application for refund
(5) A refund in respect of an amount shall not be paid under subsection (1) to a person unless the person files, in the prescribed manner, an application for the refund in the prescribed form and containing prescribed information within four years after the day on which the amount was paid by the person.
109. Section 41 of the Act is amended by adding the following after subsection (3):
Extension
(3.1) Despite subsection (3), the Minister may at any time extend, in writing, the time for filing an application for a refund for the payment of the increase of the amount of the charge referred to in subsection 14(1).
Coming into Force
March 1, 2011
110. This Part is deemed to have come into force on March 1, 2011.
PART 3
CUSTOMS TARIFF SIMPLIFICATION
1997, c. 36
Customs Tariff
2010, c. 4, s. 31
111. Section 5 of the Customs Tariff is replaced by the following:
Goods imported from certain countries
5. For the purposes of this Act, goods are imported from one of the following countries if they are shipped directly to Canada from that country:
a NAFTA country
Chile
Colombia
Costa Rica
Iceland
Liechtenstein
Norway
Peru
Switzerland
112. Section 13 of the Act is replaced by the following:
Amendment — List of Tariff Provisions
13. The Minister may, by order, amend the List of Tariff Provisions to change a tariff item number or a description of goods in a tariff item, or to add, repeal or replace a tariff item, if the amendment does not affect the rate of customs duty applicable to those goods.
113. (1) The portion of subsection 14(2) of the Act before paragraph (a) is replaced by the following:
Reciprocal reductions
(2) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to reduce a rate of customs duty on goods imported from a country, and to make consequential amendments,
2010, c. 4, s. 32
(2) Paragraph 14(2)(c) of the Act is replaced by the following:
(c) by way of compensation for any action taken under any of the following provisions:
(i) subsection 55(1),
(ii) section 60,
(iii) subsection 63(1),
(iv) subsection 69(2),
(v) subsection 70(2),
(vi) subsection 71(2),
(vii) subsection 71.01(1),
(viii) subsection 71.1(2),
(ix) subsection 71.5(1),
(x) subsection 5(3), (3.2) or (4.1) of the Export and Import Permits Act.
114. Subsection 15(1) of the Act is replaced by the following:
List of Countries
15. (1) The Minister may, by order, amend the List of Countries to reflect a change in the name of a country set out in that List.
2010, c. 4, s. 33
115. Paragraph 24(1)(b) of the Act is replaced by the following:
(b) the goods are entitled to that tariff treatment in accordance with regulations made under section 16 or an order made under any of the following provisions:
(i) paragraph 31(1)(a),
(ii) paragraph 34(1)(a),
(iii) paragraph 38(1)(a),
(iv) paragraph 42(1)(a),
(v) subsection 45(13),
(vi) section 48,
(vii) subsection 49.01(8),
(viii) section 49.2,
(ix) subsection 49.5(8).
2010, c. 4, s. 34
116. Section 27 of the Act is replaced by the following:
Abbreviations
27. The following abbreviations, as defined below, apply in the schedule.
“AUT”
« TAU »
“AUT” refers to the Australia Tariff.
“CCCT”
« TPAC »
“CCCT” refers to the Commonwealth Caribbean Countries Tariff.
“CIAT”
« TACI »
“CIAT” refers to the Canada–Israel Agreement Tariff.
“COLT”
« TCOL »
“COLT” refers to the Colombia Tariff.
“CRT”
« TCR »
“CRT” refers to the Costa Rica Tariff.
“CT”
« TC »
“CT” refers to the Chile Tariff.
“GPT”
« TPG »
“GPT” refers to the General Preferential Tariff.
“IT”
« TI »
“IT” refers to the Iceland Tariff.
“LDCT”
« TPMD »
“LDCT” refers to the Least Developed Country Tariff.
“MFN”
« NPF »
“MFN” refers to the Most-Favoured-Nation Tariff.
“MT”
« TM »
“MT” refers to the Mexico Tariff.
“MUST”
« TMÉU »
“MUST” refers to the Mexico–United States Tariff.
“NT”
« TN »
“NT” refers to the Norway Tariff.
“NZT”
« TNZ »
“NZT” refers to the New Zealand Tariff.
“PT”
« TP »
“PT” refers to the Peru Tariff.
“SLT”
« TSL »
“SLT” refers to the Switzerland–Liechtenstein Tariff.
“UST”
« TÉU »
“UST” refers to the United States Tariff.
117. (1) Paragraphs 31(1)(a) and (b) of the French version of the Act are replaced by the following:
a) accorder le bénéfice du tarif de la nation la plus favorisée à tout ou partie des marchandises originaires d’un pays assujetti au tarif général;
b) retirer le bénéfice du tarif de la nation la plus favorisée à tout ou partie des marchandises originaires d’un pays bénéficiaire de ce tarif et les assujettir au tarif général;
(2) Paragraph 31(1)(c) of the Act is replaced by the following:
(c) indicate, to the extent required, the tariff treatment of the country to which the order applies.
118. Subsection 34(1) of the Act is replaced by the following:
Extension and withdrawal of entitlement
34. (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to
(a) extend entitlement to the General Preferential Tariff to any goods that originate in a country that is a beneficiary of the Most-Favoured-Nation Tariff if, in the opinion of the Governor in Council, that country is a developing country;
(b) withdraw entitlement to the General Preferential Tariff from any goods that originate in a country that is a beneficiary of that Tariff; and
(c) reduce a rate of customs duty set out following the abbreviation “GPT” in the column entitled “Preferential Tariff” in the List of Tariff Provisions and the “F” Staging List.
119. Subsection 38(1) of the Act is replaced by the following:
Extension or withdrawal of entitlement
38. (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to
(a) extend entitlement to the Least Developed Country Tariff to any goods that originate in a country that is a beneficiary of the General Preferential Tariff, if, in the opinion of the Governor in Council, that country is a least developed country;
(b) withdraw entitlement to the Least Developed Country Tariff from any goods that originate in a country that is a beneficiary of that Tariff; and
(c) reduce a rate of customs duty set out following the abbreviation “LDCT” in the column entitled “Preferential Tariff” in the List of Tariff Provisions and the “F” Staging List.
120. Subsection 42(1) of the Act is replaced by the following:
Extension or withdrawal of entitlement
42. (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to
(a) extend entitlement to the Commonwealth Caribbean Countries Tariff to any goods that originate in a country that is a beneficiary of that Tariff;
(b) withdraw entitlement to the Commonwealth Caribbean Countries Tariff from any goods that originate in a country that is a beneficiary of that Tariff; and
(c) reduce a rate of customs duty set out following the abbreviation “CCCT” in the column entitled “Preferential Tariff” in the List of Tariff Provisions and the “F” Staging List.
121. Section 47 of the Act is repealed.
122. Section 49 of the Act is repealed.
2001, c. 28, s. 37; 2009, c. 16, s. 41
123. Section 49.3 of the Act is repealed.
2010, c. 4, s. 36
124. Section 54 of the Act is replaced by the following:
Definitions
54. The definitions in this section apply in sections 55 to 67.
“contribute importantly”
« contribuer de manière importante »
“contribute importantly”, in respect of goods imported from one of the following countries, means to be an important cause, but not necessarily the most important cause:
a NAFTA country
Chile
“principal cause”
« cause principale »
“principal cause”, in respect of goods imported from one of the following countries, means an important cause that is no less important than any other cause:
Colombia
Peru
“surge”
« augmentation subite »
“surge”, in respect of goods imported from
(a) a NAFTA country, has the meaning given that word by Article 805 of the North American Free Trade Agreement; or
(b) Chile, has the meaning given that word by Article F-05 of the Canada–Chile Free Trade Agreement.
125. Section 57 of the Act is replaced by the following:
Exception for certain agricultural goods
57. No order may be made under subsection 55(1), on the basis of a report of the Minister, with respect to any prescribed agricultural goods that may be subject to a surtax under subsection 68(1).
2010, c. 4, s. 37
126. Section 59.1 of the Act is replaced by the following:
Emergency measures — other FTA countries
59.1 An order made under subsection 55(1) may exclude goods of any kind imported from one of the following countries if it appears to the satisfaction of the Governor in Council, on the basis of a report under section 20 or 29 of the Canadian International Trade Tribunal Act, that the quantity of those goods being imported is not a principal cause of serious injury or threat of serious injury to domestic producers of like or directly competitive goods:
Colombia
Peru
2010, c. 4, s. 38
127. Subsection 63(4.1) of the Act is replaced by the following:
Exception for goods imported
(4.1) An order made under subsection (1) may exclude goods of any kind imported from one of the following countries if it appears to the satisfaction of the Governor in Council, on the basis of a report under the Canadian International Trade Tribunal Act, that the quantity of those goods being imported is not a principal cause of serious injury or threat of serious injury to domestic producers of like or directly competitive goods:
Colombia
Peru
2001, c. 28, s. 39
128. The heading before section 72 and sections 72 to 77 of the Act are repealed.
2010, c. 4, s. 40
129. Section 79 of the Act is replaced by the following:
Goods in transit
79. An order made under any of the following provisions may provide that goods that are in transit to Canada at the time the order comes into force are entitled to the tariff treatment that was applicable to those goods immediately before that time:
(a) subsection 53(2);
(b) subsection 55(1);
(c) section 60;
(d) subsection 63(1);
(e) subsection 69(2);
(f) subsection 70(2);
(g) subsection 71.01(1);
(h) subsection 71.1(2);
(i) subsection 71.5(1).
2002, c. 19, s. 19
130. The definition “customs duties” in section 80 of the Act is replaced by the following:
“customs duties”
« droits de douane »
“customs duties”, other than for the purposes of sections 95 and 96, means customs duties imposed under Part 2, other than surtaxes or temporary duties imposed under Division 4 of Part 2.
2002, c. 19, s. 21(4)
131. Paragraphs 94(1)(a) to (c) of the Act are replaced by the following:
(a) additional customs duties levied under sections 21.1 to 21.3; or
(b) surtaxes or temporary duties imposed under Division 4 of that Part.
2002, c. 19, s. 23(4)
132. Subparagraph 99(a)(iii) of the Act is replaced by the following:
(iii) the circumstances in which, and the classes of goods in respect of which, relief of duties levied under sections 21.1 to 21.3 or under the Special Import Measures Act, a surtax or temporary duty imposed under Division 4 of Part 2, a tax levied under the Excise Tax Act or a duty imposed under the Excise Act, 2001 may not be granted,
2002, c. 19, s. 25(4)
133. Paragraph 113(4)(a) of the Act is replaced by the following:
(a) the circumstances in which, and the classes of goods in respect of which, a refund or drawback of duties levied under sections 21.1 to 21.3 or under the Special Import Measures Act, a surtax or temporary duty imposed under Division 4 of Part 2, a tax levied under the Excise Tax Act or a duty levied under the Excise Act, 2001 may not be granted under subsection (1);
2010, c. 4, s. 41
134. Paragraphs 133(j) and (j.1) of the Act are replaced by the following:
(j) for the purpose of tariff item No. 9971.00.00, prescribing conditions under which goods that have been exported to one of the following countries for repair or alteration may be imported:
a NAFTA country
Chile
Colombia
Costa Rica
Iceland
Israel or another CIFTA beneficiary
Liechtenstein
Norway
Peru
Switzerland
(j.1) for the purpose of tariff item No. 9992.00.00, prescribing conditions under which goods that have been exported to one of the following countries for repair or alteration may be imported:
a NAFTA country
Chile
Colombia
Costa Rica
Israel or another CIFTA beneficiary
Peru
135. Sections 137 to 139 of the Act are replaced by the following:
Definition of “former Act”
137. In sections 140 and 143 to 146, “former Act” means the Customs Tariff as it read immediately before the coming into force of section 214.
136. Sections 141 and 142 of the Act are repealed.
137. The List of Countries and Applicable Tariff Treatments set out in the schedule to the Act is replaced by the List of Countries and Applicable Tariff Treatments set out in Schedule 1 to this Act.
138. (1) The Description of Goods of tariff item No. 9971.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by
(a) replacing the reference beginning with “All the foregoing,” and ending with “in that country.” with a reference to “All the foregoing, regardless of the country of origin or tariff treatment, returned to Canada after having been exported to one of the countries listed below for repair or alteration in that country.”; and
(b) adding the following before Note 1:
Countries:
Chile
Colombia
Costa Rica
Iceland
Israel or another CIFTA beneficiary
Liechtenstein
Mexico
Norway
Peru
Switzerland
United States
(2) The Description of Goods of tariff item No. 9990.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by
(a) replacing the reference to “Commercial samples imported from the United States, Mexico, Chile, Costa Rica, Peru or Colombia,” with a reference to “Commercial samples imported from one of the countries listed below,”;
(b) replacing, in paragraph (i), the reference to “in Canadian, Chilean, Mexican, Costa Rican, Peruvian or Colombian currency,” with a reference to “in Canadian currency or the currency of the country from which it was imported”; and
(c) adding, at the end of that Description of Goods, the following:
Countries:
Chile
Colombia
Costa Rica
Mexico
Peru
United States
(3) The Description of Goods of tariff item No. 9992.00.00 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:
Goods, regardless of the country of origin or tariff treatment, other than the goods of tariff item No. 9971.00.00, returned to Canada after having been exported to one of the countries listed below for repair or alteration in that country.
Countries:
Chile
Colombia
Costa Rica
Israel or another CIFTA beneficiary
Mexico
Peru
United States
139. The Description of Goods of tariff item 9897.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “mattresses imported under tariff item No. 9806.00.00, 9807.00.00, 9808.00.00, 9809.00.00 or 9810.00.00” with a reference to “mattresses imported under tariff item No. 9805.00.00, 9806.00.00, 9807.00.00, 9808.00.00, 9809.00.00 or 9810.00.00”.
140. Tariff item Nos. 9916.00.00, 9923.00.00, 9925.00.00, 9928.00.00, 9929.00.00, 9930.00.00 and 9946.00.00 in the List of Tariff Provisions set out in the schedule to the Act are repealed.
141. The Description of Goods of Tariff item No. 9969.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by striking out the reference to “, other than fixed pitch solid propellers of a diameter exceeding 23 cm but not exceeding 6.5 m and controllable pitch propeller blades,”.
142. The following tariff provisions of the List of Tariff Provisions set out in the schedule to the Act are repealed:
Subheading 2514.00, tariff item Nos. 2514.00.10, 2514.00.90, subheading 2515.20, tariff item Nos. 2515.20.10, 2515.20.20, subheading 2516.12, tariff item Nos. 2516.12.10, 2516.12.90, subheading 2516.20, tariff item Nos. 2516.20.10, 2516.20.20, subheading 2516.90, tariff item Nos. 2516.90.10, 2516.90.20, subheading 2530.90, tariff item Nos. 2530.90.10, 2530.90.90, subheading 2707.40, tariff item Nos. 2707.40.10, 2707.40.90, subheading 2707.99, tariff item Nos. 2707.99.10, 2707.99.90, the preamble preceding subheading 2710.91, subheading 2710.91, tariff item No. 2710.91.10, the preamble preceding tariff item No. 2710.91.91, tariff item Nos. 2710.91.91, 2710.91.99, subheading 2710.99, tariff item Nos. 2710.99.10, 2710.99.20, the preamble preceding tariff item No. 2710.99.91, tariff item Nos. 2710.99.91, 2710.99.99, subheading 2712.90, tariff item Nos. 2712.90.10, 2712.90.90, subheading2713.20, tariff item Nos. 2713.20.10, 2713.20.90, subheading 2715.00, tariff item Nos. 2715.00.10, 2715.00.90, subheading 2804.29, tariff item Nos. 2804.29.10, 2804.29.90, subheading 2805.19, tariff item Nos. 2805.19.10, 2805.19.90, subheading 2811.19, tariff item Nos. 2811.19.10, 2811.19.90, subheading 2811.21, tariff item Nos. 2811.21.10, 2811.21.90, subheading 2811.29, tariff item No. 2811.29.10, the preamble preceding tariff item No. 2811.29.91, tariff item Nos. 2811.29.91, 2811.29.99, subheading 2812.10, tariff item Nos. 2812.10.10, 2812.10.90, subheading 2812.90, tariff item Nos. 2812.90.10, 2812.90.90, subheading 2817.00, tariff item Nos. 2817.00.10, 2817.00.90, subheading 2819.90, tariff item Nos. 2819.90.10, 2819.90.90, subheading 2823.00, tariff item Nos. 2823.00.10, 2823.00.90, subheading 2824.90, tariff item Nos. 2824.90.10, 2824.90.90, subheading 2825.90, tariff item Nos. 2825.90.10, 2825.90.90, subheading 2826.90, tariff item Nos. 2826.90.10, 2826.90.90, subheading 2827.10, tariff item Nos. 2827.10.10, 2827.10.90, subheading 2827.39, tariff item Nos. 2827.39.10, 2827.39.20, 2827.39.30, 2827.39.40, 2827.39.90, subheading 2827.60, tariff item No. 2827.60.10, the preamble preceding tariff item No. 2827.60.91, tariff item Nos. 2827.60.91, 2827.60.99, subheading 2829.19, tariff item Nos. 2829.19.10, 2829.19.90, subheading 2829.90, tariff item Nos. 2829.90.10, 2829.90.20, 2829.90.90, subheading 2833.25, tariff item Nos. 2833.25.10, 2833.25.90, subheading 2833.40, tariff item Nos. 2833.40.10, 2833.40.90, subheading 2834.29, tariff item Nos. 2834.29.10, 2834.29.90, subheading 2835.22, tariff item Nos. 2835.22.10, 2835.22.90, subheading 2835.26, tariff item Nos. 2835.26.10, 2835.26.90, subheading 2835.29, tariff item No. 2835.29.10, the preamble preceding tariff item No. 2835.29.21, tariff item Nos. 2835.29.21, 2835.29.29, 2835.29.90, the preamble preceding subheading 2835.31, subheading 2835.31, tariff item Nos. 2835.31.10, 2835.31.90, subheading 2835.39, tariff item Nos. 2835.39.10, 2835.39.90, subheading 2836.20, tariff item Nos. 2836.20.10, 2836.20.90, subheading 2836.91, tariff item Nos. 2836.91.10, 2836.91.90, subheading 2836.99, tariff item Nos. 2836.99.10, 2836.99.90, subheading 2841.50, tariff item Nos. 2841.50.10, 2841.50.20, 2841.50.90, subheading 2841.70, tariff item Nos. 2841.70.10, 2841.70.90, subheading 2841.90, tariff item Nos. 2841.90.10, 2841.90.20, 2841.90.90, subheading 2842.10, tariff item Nos. 2842.10.10, 2842.10.90, subheading 2842.90, tariff item Nos. 2842.90.10, 2842.90.20, the preamble preceding tariff item No. 2842.90.91, tariff item Nos. 2842.90.91, 2842.90.99, subheading 2843.30, tariff item No. 2843.30.10, the preamble preceding tariff item No. 2843.30.91, tariff item Nos. 2843.30.91, 2843.30.99, subheading 2843.90, tariff item Nos. 2843.90.10, 2843.90.90, subheading 2846.10, tariff item Nos. 2846.10.10, 2846.10.90, subheading 2850.00, the preamble preceding tariff item No. 2850.00.11, tariff item Nos. 2850.00.11, 2850.00.19, 2850.00.90, subheading 2904.10, tariff item No. 2904.10.10, the preamble preceding tariff item No. 2904.10.91, tariff item Nos. 2904.10.91, 2904.10.99, subheading 2905.16, tariff item Nos. 2905.16.10, 2905.16.90, subheading 2905.19, tariff item No. 2905.19.10, the preamble preceding tariff item No. 2905.19.91, tariff item Nos. 2905.19.91, 2905.19.99, subheading 2905.49, tariff item Nos. 2905.49.10, 2905.49.90, subheading 2906.19, tariff item Nos. 2906.19.10, 2906.19.90, subheading 2906.21, tariff item Nos. 2906.21.10, 2906.21.90, subheading 2907.15, tariff item Nos. 2907.15.10, 2907.15.90, subheading 2907.19, tariff item No. 2907.19.10, the preamble preceding tariff item No. 2907.19.91, tariff item Nos. 2907.19.91, 2907.19.99, subheading 2907.21, tariff item Nos. 2907.21.10, 2907.21.90, subheading 2907.22, tariff item Nos. 2907.22.10, 2907.22.90, subheading 2907.29, tariff item Nos. 2907.29.10, 2907.29.20, 2907.29.90, the preamble preceding subheading 2908.11, subheading 2908.11, tariff item Nos. 2908.11.10, 2908.11.90, subheading 2908.19, tariff item Nos. 2908.19.10, 2908.19.90, subheading 2908.99, the preamble preceding tariff item No. 2908.99.11, tariff item Nos. 2908.99.11, 2908.99.19, 2908.99.90, subheading 2909.44, tariff item Nos. 2909.44.10, 2909.44.90, subheading 2909.49, tariff item No. 2909.49.10, the preamble preceding tariff item No. 2909.49.91, tariff item Nos. 2909.49.91, 2909.49.92, 2909.49.99, subheading 2909.50, tariff item Nos. 2909.50.10, 2909.50.90, subheading 2909.60, tariff item Nos. 2909.60.10, 2909.60.20, the preamble preceding tariff item No. 2909.60.91, tariff item Nos. 2909.60.91, 2909.60.99, subheading 2910.40, tariff item Nos. 2910.40.10, 2910.40.90, subheading 2910.90, tariff item Nos. 2910.90.10, 2910.90.90, subheading 2912.19, tariff item No. 2912.19.10, the preamble preceding tariff item No. 2912.19.91, tariff item Nos. 2912.19.91, 2912.19.99, subheading 2914.40, tariff item Nos. 2914.40.10, 2914.40.90, subheading 2914.50, tariff item Nos. 2914.50.10, 2914.50.90, subheading 2914.69, tariff item Nos. 2914.69.10, 2914.69.90, subheading 2915.13, tariff item Nos. 2915.13.10, 2915.13.90, subheading 2915.29, tariff item Nos. 2915.29.10, 2915.29.90, subheading 2915.39, tariff item Nos. 2915.39.20, 2915.39.90, subheading 2915.50, tariff item No. 2915.50.10, the preamble preceding tariff item No. 2915.50.91, tariff item Nos. 2915.50.91, 2915.50.99, subheading 2916.12, tariff item Nos. 2916.12.10, 2916.12.20, 2916.12.90, subheading 2916.20, tariff item No. 2916.20.10, the preamble preceding tariff item No. 2916.20.91, tariff item Nos. 2916.20.91, 2916.20.99, subheading 2917.11, the preamble preceding tariff item No. 2917.11.11, tariff item Nos. 2917.11.11, 2917.11.19, 2917.11.20, 2917.11.90, subheading 2917.14, tariff item Nos. 2917.14.10, 2917.14.90, subheading 2917.34, tariff item No. 2917.34.10, the preamble preceding tariff item No. 2917.34.91, tariff item Nos. 2917.34.91, 2917.34.99, subheading 2917.39, tariff item Nos. 2917.39.10, 2917.39.90, subheading 2918.18, tariff item Nos. 2918.18.10, 2918.18.90, subheading 2918.19, tariff item No. 2918.19.10, the preamble preceding tariff item No. 2918.19.91, tariff item Nos. 2918.19.91, 2918.19.99, subheading 2918.29, tariff item Nos. 2918.29.10, 2918.29.90, subheading 2918.99, tariff item Nos. 2918.99.10, 2918.99.90, subheading 2919.90, tariff item No. 2919.90.10, the preamble preceding tariff item No. 2919.90.91, tariff item Nos. 2919.90.91, 2919.90.99, subheading 2920.90, tariff item No. 2920.90.10, the preamble preceding tariff item No. 2920.90.91, tariff item Nos. 2920.90.91, 2920.90.99, the preamble preceding subheading 2921.11, subheading 2921.11, tariff item Nos. 2921.11.10, 2921.11.90, subheading 2921.19, tariff item Nos. 2921.19.20, 2921.19.30, the preamble preceding tariff item No. 2921.19.91, tariff item Nos. 2921.19.91, 2921.19.99, subheading 2921.29, tariff item Nos. 2921.29.10, 2921.29.90, subheading 2921.30, tariff item Nos. 2921.30.10, 2921.30.90, subheading 2921.42, tariff item Nos. 2921.42.10, 2921.42.90, subheading 2921.43, tariff item Nos. 2921.43.10, 2921.43.90, subheading 2921.44, tariff item Nos. 2921.44.10, 2921.44.90, subheading 2921.45, tariff item No. 2921.45.10, the preamble preceding tariff item No. 2921.45.91, tariff item Nos. 2921.45.91, 2921.45.99, the preamble preceding subheading 2921.51, subheading 2921.51, tariff item Nos. 2921.51.10, 2921.51.90, subheading 2921.59, 2921.59.10, 2921.59.90, subheading 2922.19, tariff item No. 2922.19.10, the preamble preceding tariff item No. 2922.19.91, tariff item Nos. 2922.19.91, 2922.19.99, subheading 2922.29, tariff item No. 2922.29.10, the preamble preceding tariff item No. 2922.29.21, tariff item Nos. 2922.29.21, 2922.29.29, 2922.29.90, subheading 2922.39, tariff item Nos. 2922.39.10, 2922.39.90, subheading 2922.41, tariff item Nos. 2922.41.10, 2922.41.90, subheading 2922.49, tariff item Nos. 2922.49.10, 2922.49.90, subheading 2922.50, tariff item Nos. 2922.50.10, 2922.50.90, subheading 2923.10, tariff item Nos. 2923.10.10, 2923.10.90, subheading 2923.20, tariff item Nos. 2923.20.10, 2923.20.90, subheading 2923.90, tariff item No. 2923.90.10, the preamble preceding tariff item No. 2923.90.91, tariff item Nos. 2923.90.91, 2923.90.99, subheading 2924.12, tariff item Nos. 2924.12.10, 2924.12.90, subheading 2924.19, tariff item No. 2924.19.10, the preamble preceding tariff item No. 2924.19.91, tariff item Nos. 2924.19.91, 2924.19.99, subheading 2924.23, the preamble preceding tariff item No. 2924.23.11, tariff item Nos. 2924.23.11, 2924.23.19, the preamble preceding tariff item No. 2924.23.91, tariff item Nos. 2924.23.91, 2924.23.99, subheading 2924.29, tariff item No. 2924.29.10, the preamble preceding tariff item No. 2924.29.91, tariff item Nos. 2924.29.91, 2924.29.99, the preamble preceding subheading 2925.21, subheading 2925.21, tariff item Nos. 2925.21.10, 2925.21.90, subheading 2925.29, tariff item Nos. 2925.29.10, 2925.29.90, subheading 2926.90, tariff item Nos. 2926.90.10, 2926.90.90, subheading 2929.90, tariff item Nos. 2929.90.10, 2929.90.90, subheading 2930.20, tariff item No. 2930.20.10, the preamble preceding tariff item No. 2930.20.91, tariff item Nos. 2930.20.91, 2930.20.99, subheading 2930.30, tariff item Nos. 2930.30.10, 2930.30.20, the preamble preceding tariff item No. 2930.30.91, tariff item Nos. 2930.30.91, 2930.30.99, subheading 2930.50, tariff item Nos. 2930.50.10, 2930.50.90, subheading 2930.90, tariff item No. 2930.90.10, the preamble preceding tariff item No. 2930.90.21, tariff item Nos. 2930.90.21, 2930.90.29, the preamble preceding tariff item No. 2930.90.91, tariff item Nos. 2930.90.91, 2930.90.99, subheading 2933.19, tariff item Nos. 2933.19.10, 2933.19.90, subheading 2933.29, tariff item Nos. 2933.29.10, 2933.29.90, subheading 2933.32, tariff item Nos. 2933.32.10, 2933.32.90, subheading 2933.39, tariff item Nos. 2933.39.10, 2933.39.20, 2933.39.90, subheading 2933.49, tariff item Nos. 2933.49.10, 2933.49.90, subheading 2933.59, tariff item No. 2933.59.10, the preamble preceding tariff item No. 2933.59.91, tariff item Nos. 2933.59.91, 2933.59.99, subheading 2933.69, tariff item No. 2933.69.10, the preamble preceding tariff item No. 2933.69.91, tariff item Nos. 2933.69.91, 2933.69.99, subheading 2933.71, tariff item Nos. 2933.71.10, 2933.71.90, the preamble preceding subheading 2933.91, subheading 2933.91, tariff item Nos. 2933.91.10, 2933.91.90, subheading 2933.99, tariff item No. 2933.99.10, the preamble preceding tariff item No. 2933.99.21, tariff item Nos. 2933.99.21, 2933.99.22, 2933.99.90, subheading 2934.20, tariff item Nos. 2934.20.10, 2934.20.90, subheading 2934.30, tariff item Nos. 2934.30.10, 2934.30.90, subheading 2934.99, tariff item No. 2934.99.10, the preamble preceding tariff item No. 2934.99.91, tariff item Nos. 2934.99.91, 2934.99.99, subheading 2935.00, tariff item Nos. 2935.00.10, 2935.00.20, the preamble preceding tariff item No. 2935.00.91, tariff item Nos. 2935.00.91, 2935.00.99, subheading 2937.19, the preamble preceding tariff item No. 2937.19.11, tariff item Nos. 2937.19.11, 2937.19.19, 2937.19.90, subheading 2937.29, tariff item Nos. 2937.29.10, 2937.29.90, subheading 2937.50, tariff item No. 2937.50.10, the preamble preceding tariff item No. 2937.50.21, tariff item Nos. 2937.50.21, 2937.50.29, the preamble preceding tariff item No. 2937.50.31, tariff item Nos. 2937.50.31, 2937.50.39, 2937.50.90, subheading 2937.90, the preamble preceding tariff item No. 2937.90.11, tariff item Nos. 2937.90.11, 2937.90.19, 2937.90.90, subheading 2942.00, tariff item Nos. 2942.00.10, 2942.00.90, subheading 3202.10, tariff item Nos. 3202.10.10, 3202.10.90, subheading 3203.00, tariff item Nos. 3203.00.10, 3203.00.90, subheading 3206.42, tariff item Nos. 3206.42.10, 3206.42.90, subheading 3207.10, tariff item Nos. 3207.10.10, 3207.10.90, subheading 3207.30, tariff item Nos. 3207.30.10, 3207.30.90, subheading 3207.40, tariff item Nos. 3207.40.10, 3207.40.90, subheading 3212.90, tariff item Nos. 3212.90.10, 3212.90.90, subheading 3215.19, tariff item Nos. 3215.19.10, 3215.19.90, subheading 3215.90, tariff item Nos. 3215.90.10, 3215.90.90, subheading 3501.10, tariff item Nos. 3501.10.10, 3501.10.90, subheading 3501.90, tariff item Nos. 3501.90.10, 3501.90.90, subheading 3801.30, tariff item Nos. 3801.30.10, 3801.30.90, subheading 3806.30, tariff item Nos. 3806.30.10, 3806.30.90, subheading 3807.00, tariff item Nos. 3807.00.10, 3807.00.90, subheading 3809.91, tariff item Nos. 3809.91.10, 3809.91.20, 3809.91.90, subheading 3809.92, tariff item Nos. 3809.92.10, 3809.92.20, 3809.92.90, subheading 3810.10, tariff item Nos. 3810.10.10, 3810.10.90, subheading 3811.21, tariff item Nos. 3811.21.10, 3811.21.90, subheading 3812.20, tariff item Nos. 3812.20.10, 3812.20.90, subheading 3812.30, tariff item Nos. 3812.30.10, 3812.30.90, subheading 3815.19, tariff item Nos. 3815.19.10, 3815.19.90, subheading 3815.90, tariff item Nos. 3815.90.10, 3815.90.90, subheading 3816.00, tariff item Nos. 3816.00.10, 3816.00.90, subheading 3817.00, tariff item Nos. 3817.00.10, 3817.00.90, subheading 3818.00, tariff item Nos. 3818.00.10, 3818.00.90, subheading 3821.00, tariff item Nos. 3821.00.10, 3821.00.90, subheading 3822.00, tariff item Nos. 3822.00.10, 3822.00.20, 3822.00.90, subheading 3823.70, tariff item Nos. 3823.70.10, 3823.70.90, subheading 3824.50, tariff item Nos. 3824.50.10, 3824.50.90, subheading 3824.90, tariff item Nos. 3824.90.10, 3824.90.20, 3824.90.30, the preamble preceding tariff item No. 3824.90.41, tariff item Nos. 3824.90.41, 3824.90.49, 3824.90.90, subheading 3903.19, tariff item Nos. 3903.19.10, 3903.19.90, subheading 3903.20, tariff item Nos. 3903.20.10, 3903.20.90, subheading 3903.30, tariff item Nos. 3903.30.10, 3903.30.90, subheading 3904.10, tariff item Nos. 3904.10.10, 3904.10.90, subheading 3904.30, tariff item Nos. 3904.30.10, 3904.30.90, subheading 3904.50, tariff item Nos. 3904.50.10, 3904.50.90, subheading 3905.19, tariff item Nos. 3905.19.10, 3905.19.90, subheading 3905.29, tariff item Nos. 3905.29.10, 3905.29.90, the preamble preceding subheading 3905.91, subheading 3905.91, tariff item Nos. 3905.91.10, 3905.91.90, subheading 3905.99, tariff item Nos. 3905.99.10, 3905.99.90, subheading 3906.10, tariff item Nos. 3906.10.10, 3906.10.90, subheading 3906.90, tariff item No. 3906.90.10, the preamble preceding tariff item No. 3906.90.91, tariff item Nos. 3906.90.91, 3906.90.99, subheading 3907.20, tariff item Nos. 3907.20.10, 3907.20.90, subheading 3907.30, tariff item Nos. 3907.30.10, 3907.30.90, subheading 3907.40, tariff item Nos. 3907.40.10, 3907.40.90, subheading 3907.60, tariff item Nos. 3907.60.10, 3907.60.90, subheading 3907.70, tariff item Nos. 3907.70.10, 3907.70.90, subheading 3907.99, tariff item Nos. 3907.99.10, 3907.99.90, subheading 3909.30, tariff item Nos. 3909.30.10, 3909.30.90, subheading 3907.40, tariff item No. 3909.40.10, the preamble preceding tariff item No. 3909.40.91, tariff item Nos. 3909.40.91, 3909.40.99, subheading 3909.50, tariff item Nos. 3909.50.10, 3909.50.90, subheading 3910.00, tariff item Nos. 3910.00.10, 3910.00.90, subheading 3911.10, tariff item Nos. 3911.10.10, 3911.10.90, subheading 3911.90, tariff item Nos. 3911.90.10, 3911.90.90, subheading 3912.11, tariff item Nos. 3912.11.10, 3912.11.90, subheading 3912.20, tariff item Nos. 3912.20.10, 3912.20.90, subheading 3912.39, tariff item Nos. 3912.39.10, 3912.39.90, subheading 3912.90, tariff item Nos. 3912.90.10, 3912.90.90, subheading 3913.90, tariff item Nos. 3913.90.10, 3913.90.90, subheading 3914.00, tariff item Nos. 3914.00.10, 3914.00.90, subheading 3916.90, the preamble preceding tariff item No. 3916.90.11, tariff item Nos. 3916.90.11, 3916.90.19, the preamble preceding tariff item No. 3916.90.91, tariff item Nos. 3916.90.91, 3916.90.99, subheading 3917.10, tariff item Nos. 3917.10.10, 3917.10.90, subheading 3917.23, tariff item Nos. 3917.23.10, 3917.23.90, subheading 3917.29, tariff item Nos. 3917.29.10, 3917.29.90, subheading 3917.31, tariff item Nos. 3917.31.10, 3917.31.90, subheading 3917.40, tariff item Nos. 3917.40.10, 3917.40.90, subheading 3920.10, tariff item Nos. 3920.10.10, 3920.10.90, subheading 3920.20, tariff item Nos. 3920.20.10, 3920.20.20, 3920.20.90, subheading 3920.30, tariff item Nos. 3920.30.10, 3920.30.90, the preamble preceding subheading 3920.43, subheading 3920.43, tariff item Nos. 3920.43.10, 3920.43.90, subheading 3920.49, tariff item Nos. 3920.49.10, 3920.49.90, the preamble preceding subheading 3920.51, subheading 3920.51, tariff item Nos. 3920.51.10, 3920.51.90, subheading 3920.59, tariff item Nos. 3920.59.10, 3920.59.90, subheading 3920.61, tariff item Nos. 3920.61.10, 3920.61.90, subheading 3920.62, tariff item Nos. 3920.62.10, 3920.62.90, subheading 3920.73, tariff item Nos. 3920.73.10, 3920.73.90, subheading 3920.79, tariff item No. 3920.79.10, the preamble preceding tariff item No. 3920.79.21, tariff item Nos. 3920.79.21, 3920.79.29, 3920.79.90, subhead- ing 3920.92, tariff item Nos. 3920.92.10, 3920.92.90, subheading 3920.94, tariff item Nos. 3920.94.10, 3920.94.90, subheading 3920.99, tariff item No. 3920.99.10, the preamble preceding tariff item No. 3920.99.91, tariff item Nos. 3920.99.91, 3920.99.99, subheading 4005.10, tariff item Nos. 4005.10.10, 4005.10.90, subheading 4005.91, tariff item Nos. 4005.91.10, 4005.91.90, subheading 4006.90, tariff item Nos. 4006.90.10, 4006.90.20, 4006.90.90, the preamble preceding subheading 4008.11, subheading 4008.11, tariff item Nos. 4008.11.10, 4008.11.20, 4008.11.30, 4008.11.40, 4008.11.90, subheading 4008.19, tariff item Nos. 4008.19.10, 4008.19.90, the preamble preceding subheading 4008.21, subheading 4008.21, tariff item Nos. 4008.21.10, 4008.21.20, 4008.21.90, subheading 4008.29, tariff item Nos. 4008.29.10, 4008.29.90, subheading 4009.22, tariff item Nos. 4009.22.10, 4009.22.90, the preamble preceding subheading 4009.31, subheading 4009.31, tariff item Nos. 4009.31.10, 4009.31.90, subheading 4009.32, tariff item Nos. 4009.32.10, 4009.32.90, the preamble preceding subheading 4009.41, subheading 4009.41, tariff item Nos. 4009.41.10, 4009.41.90, subheading 4009.42, tariff item Nos. 4009.42.10, 4009.42.90, the preamble preceding subheading 4010.11, subheading 4010.11, tariff item Nos. 4010.11.10, 4010.11.20, subheading 4010.12, the preamble preceding tariff item No. 4010.12.11, tariff item Nos. 4010.12.11, 4010.12.19, the preamble preceding tariff item No. 4010.12.21, tariff item Nos. 4010.12.21, 4010.12.29, subheading 4010.19, the preamble preceding tariff item No. 4010.19.11, tariff item Nos. 4010.19.11, 4010.19.19, the preamble preceding tariff item No. 4010.19.21, tariff item Nos. 4010.19.21, 4010.19.29, subheading 4103.90, tariff item Nos. 4103.90.10, 4103.90.90, the preamble preceding subheading 4104.11, subheading 4104.11, tariff item No. 4104.11.10, the preamble preceding tariff item No. 4104.11.21, tariff item Nos. 4104.11.21, 4104.11.22, 4104.11.29, the preamble preceding tariff item No. 4140.11.31, tariff item Nos. 4104.11.31, 4104.11.39, the preamble preceding tariff item No. 4104.11.41, tariff item Nos. 4104.11.41, 4104.11.49, the preamble preceding tariff item No. 4104.11.91, tariff item Nos. 4104.11.91, 4104.11.99, subheading 4104.19, tariff item No. 4104.19.10, the preamble preceding tariff item No. 4104.19.21, tariff item Nos. 4104.19.21, 4104.19.22. 4104.19.29, the preamble preceding tariff item No. 4104.19.31, tariff item Nos. 4104.19.31, 4104.19.39, the preamble preceding tariff item No. 4104.19.41, tariff item Nos. 4104.19.41, 4104.19.49, the preamble preceding tariff item No. 4104.19.91, tariff item Nos. 4104.19.91, 4104.19.99, the preamble preceding subheading 4104.41, subheading 4104.41, the preamble preceding tariff item No. 4104.41.11, tariff item Nos. 4104.41.11, 4104.41.12, 4104.41.19, the preamble preceding tariff item No. 4104.41.91, tariff item Nos. 4104.41.91, 4104.41.92, 4104.41.99, subheading 4104.49, the preamble preceding tariff item No. 4104.49.11, tariff item Nos. 4104.49.11, 4104.49.12, 4104.49.19, the preamble preceding tariff item No. 4104.49.21, tariff item Nos. 4104.49.21, 4104.49.22, 4104.49.29, the preamble preceding tariff item No. 4104.49.91, tariff item Nos. 4104.49.91, 4104.49.92, 4104.49.93, 4104.49.99, subheading 4105.30, the preamble preceding tariff item No. 4105.30.11, tariff item Nos. 4105.30.11, 4105.30.12, 4105.30.19, the preamble preceding tariff item No. 4105.30.91, tariff item Nos. 4105.30.91, 4105.30.99, subheading 4106.22, tariff item No. 4106.22.10, the preamble preceding tariff item No. 4106.22.21, tariff item Nos. 4106.22.21, 4106.22.22, 4106.22.29, the preamble preceding tariff item No. 4106.22.91, tariff item Nos. 4106.22.91, 4106.22.92, 4106.22.99, subheading 4106.32, tariff item Nos. 4106.32.10, 4106.32.20, 4106.32.90, the preamble preceding subheading 4106.91, subheading 4106.91, tariff item Nos. 4106.91.10, 4106.91.20, 4106.91.90, subheading 4106.92, tariff item Nos. 4106.92.10, 4106.92.20, 4106.92.90, the preamble preceding subheading 4107.11, subheading 4107.11, the preamble preceding tariff item No. 4107.11.11, tariff item Nos. 4107.11.11, 4107.11.12, 4107.11.19, the preamble preceding tariff item No. 4107.11.91, tariff item Nos. 4107.11.91, 4107.11.92, 4107.11.99, subheading 4107.12, the preamble preceding tariff item No. 4107.12.11, tariff item Nos. 4107.12.11, 4107.12.12, 4107.12.19, the preamble preceding tariff item No. 4107.12.91, tariff item Nos. 4107.12.91, 4107.12.92, 4107.12.99, subheading 4107.19, the preamble preceding tariff item No. 4107.19.11, tariff item Nos. 4107.19.11, 4107.19.12, 4107.19.19, the preamble preceding tariff item No. 4107.19.91, tariff item Nos. 4107.19.91, 4107.19.92, 4107.19.93, 4107.19.99, the preamble preceding subheading 4107.91, subheading 4107.91, tariff item Nos. 4107.91.10, 4107.91.20, 4107.91.90, subheading 4107.92, tariff item Nos. 4107.92.10, 4107.92.20, 4107.92.90, subheading 4107.99, tariff item Nos. 4107.99.10, 4107.99.20, 4107.99.30, 4107.99.90, subheading 4112.00, tariff item Nos. 4112.00.10, 4112.00.90, subheading 4113.10, tariff item Nos. 4113.10.10, 4113.10.20, 4113.10.90, subheading 4113.20, tariff item Nos. 4113.20.10, 4113.20.20, 4113.20.90, subheading 4113.90, tariff item Nos. 4113.90.10, 4113.90.20, 4113.90.90, subheading 4114.20, tariff item Nos. 4114.20.10, 4114.20.90, subheading 4302.19, tariff item No. 4302.19.10, the preamble preceding tariff item No. 4302.19.21, tariff item Nos. 4302.19.21, 4302.19.22, 4302.19.29, 4302.19.30, 4302.19.90, the preamble preceding subheading 4408.31, subheading 4408.31, tariff item Nos. 4408.31.10, 4408.31.90, subheading 4408.39, tariff item Nos. 4408.39.10, 4408.39.90, subheading 4415.20, tariff item Nos. 4415.20.10, 4415.20.90, subheading 4416.00, tariff item Nos. 4416.00.10, 4416.00.90, subheading 4803.00, tariff item Nos. 4803.00.10, 4803.00.90, subheading 4809.20, tariff item Nos. 4809.20.10, 4809.20.90, the preamble preceding subheading 4810.13, subheading 4810.13, tariff item Nos. 4810.13.10, 4810.13.90, subheading 4810.14, tariff item Nos. 4810.14.10, 4810.14.90, subheading 4810.19, tariff item Nos. 4810.19.10, 4810.19.90, subheading 4810.29, tariff item Nos. 4810.29.10, 4810.29.90, the preamble preceding subheading 4810.31 subheading 4810.31, tariff item Nos. 4810.31.10, 4810.31.90, subheading 4810.32, tariff item Nos. 4810.32.10, 4810.32.90, subheading 4810.39, tariff item Nos. 4810.39.10, 4810.39.90, the preamble preceding subheading 4810.92, subheading 4810.92, tariff item Nos. 4810.92.10, 4810.92.90, subheading 4810.99, tariff item Nos. 4810.99.10, 4810.99.90, the preamble preceding subheading 4811.41, subheading 4811.41, tariff item Nos. 4811.41.10, 4811.41.90, subheading 4811.49, tariff item Nos. 4811.49.10, 4811.49.90, subheading 4814.20, tariff item Nos. 4814.20.10, 4814.20.90, subheading 4818.90, tariff item Nos. 4818.90.10, 4818.90.90, subheading 4819.40, tariff item No. 4819.40.10, the preamble preceding tariff item No. 4819.40.91, tariff item Nos. 4819.40.91, 4819.40.99, subheading 4820.50, tariff item Nos. 4820.50.10, 4820.50.90, subheading 4820.90, tariff item Nos. 4820.90.10, 4820.90.90, subheading 4823.20, tariff item Nos. 4823.20.10, 4823.20.90, subheading 4823.40, tariff item Nos. 4823.40.10, 4823.40.90, subheading 4903.00, tariff item Nos. 4903.00.10, 4903.00.20, subheading 4905.99, tariff item Nos. 4905.99.10, 4905.99.90, subheading 4907.00, tariff item Nos. 4907.00.10, 4907.00.90, subheading 4910.00, tariff item Nos. 4910.00.10, 4910.00.20, 4910.00.90, subheading 4911.10, tariff item Nos. 4911.10.10, 4911.10.20. 4911.10.90, the preamble preceding subheading 4911.91, subheading 4911.91, tariff item Nos. 4911.91.10, 4911.91.90, subheading 4911.99, tariff item Nos. 4911.99.10, 4911.99.20, 4911.99.90, subheading 5111.19, tariff item Nos. 5111.19.10, 5111.19.20, the preamble preceding tariff item No. 5111.91.31, tariff item Nos. 5111.19.31, 5111.19.32, 5111.19.39, 5111.19.90, subheading 5111.20, the preamble preceding tariff item No. 5111.20.11, tariff item Nos. 5111.20.11, 5111.20.12, 5111.20.13, 5111.20.19, the preamble preceding tariff item No. 5111.20.21, tariff item Nos. 5111.20.21, 5111.20.29, the preamble preceding tariff item No. 5111.20.91, tariff item Nos. 5111.20.91, 5111.20.92, subheading 5111.30, the preamble preceding tariff item No. 5111.30.11, tariff item Nos. 5111.30.11, 5111.30.12, 5111.30.13, 5111.30.18, 5111.30.19, the preamble preceding tariff item No. 5111.30.21, tariff item Nos. 5111.30.21, 5111.30.29, 5111.30.30, the preamble preceding tariff item No. 5111.30.91, tariff item Nos. 5111.30.91, 5111.30.92, sub-heading 5111.90, tariff item Nos. 5111.90.40, 5111.90.50, the preamble preceding tariff item No. 5111.90.91, tariff item Nos. 5111.90.91, 5111.90.92, the preamble preceding subheading 5112.11, subheading 5112.11, tariff item Nos. 5112.11.50, 5112.11.60, 5112.11.90, subheading 5112.19, the preamble preceding tariff item No. 5112.19.11, tariff item Nos. 5112.19.11, 5112.19.19, 5112.19.20, 5112.19.30, 5112.19.40, the preamble preceding tariff item No. 5112.19.93, tariff item Nos. 5112.19.93, 5112.19.94, 5112.19.95, subheading 5112.20, tariff item Nos. 5112.20.20, 5112.20.30, the preamble preceding tariff item No. 5112.20.91, tariff item Nos. 5112.20.91, 5112.20.92, subheading 5112.30, tariff item No. 5112.30.10, the preamble preceding tariff item No. 5112.30.21, tariff item Nos. 5112.30.21, 5112.30.29, 5112.30.30, the preamble preceding tariff item No. 5112.30.91, tariff item Nos. 5112.30.91, 5112.30.93, 5112.30.94, subheading 5112.90, tariff item Nos. 5112.90.20, 5112.90.30, the preamble preceding tariff item No. 5112.90.91, tariff item Nos. 5112.90.91, 5112.90.92, subheading 5113.00, tariff item Nos. 5113.00.10, 5113.00.90, subheading 5203.00, tariff item Nos. 5203.00.10, 5203.00.90, subheading 5208.12, tariff item Nos. 5208.12.10, 5208.12.20, 5208.12.30, 5208.12.40, 5208.12.90, subheading 5208.13, tariff item Nos. 5208.13.10, 5208.13.20, 5208.13.90, subheading 5208.19, tariff item Nos. 5208.19.10, 5208.19.20, 5208.19.30, 5208.19.90, the preamble preceding subheading 5208.21, subheading 5208.21, tariff item Nos. 5208.21.10, 5208.21.20, 5208.21.30, 5208.21.40, 5208.21.50, the preamble preceding tariff item No. 5208.21.91, tariff item Nos. 5208.21.91, 5208.21.99, subheading 5208.22, tariff item Nos. 5208.22.10, 5208.22.20, 5208.22.30, 5208.22.90, subheading 5208.23, tariff item No. 5208.23.10, the preamble preceding tariff item No. 5208.23.91, tariff item Nos. 5208.23.91, 5208.23.99, subheading 5208.29, tariff item Nos. 5208.29.10, 5208.29.20, the preamble preceding tariff item No. 5208.29.91, tariff item Nos. 5208.29.91, 5208.29.99, the preamble preceding subheading 5208.31, subheading 5208.31, tariff item Nos. 5208.31.10, 5208.31.20, the preamble preceding tariff item No. 5208.31.91, tariff item Nos. 5208.31.91, 5208.31.99, subheading 5208.32, tariff item Nos. 5208.32.10, 5208.32.90, subheading 5208.33, tariff item No. 5208.33.10, the preamble preceding tariff item No. 5208.33.91, tariff item Nos. 5208.33.91, 5208.33.99, subheading 5208.39, tariff item Nos. 5208.39.30, 5208.39.90, the preamble preceding subheading 5208.41, subheading 5208.41, tariff item Nos. 5208.41.20, 5208.41.90, subheading 5208.42, tariff item No. 5208.42.10, the preamble preceding tariff item No. 5208.42.91, tariff item Nos. 5208.42.91, 5208.42.99, subheading 5208.43, tariff item Nos. 5208.43.70, 5208.43.90, subheading 5208.49, tariff item No. 5208.49.10, the preamble preceding tariff item No. 5208.49.91, tariff item Nos. 5208.49.91, 5208.49.99, the preamble preceding subheading 5208.51, subheading 5208.51, tariff item Nos. 5208.51.10, 5208.51.90, subheading 5208.52, tariff item Nos. 5208.52.10, 5208.52.20, 5208.52.30, 5208.52.90, subheading 5208.59, tariff item No. 5208.59.10, the preamble preceding tariff item No. 5208.59.91, tariff item Nos. 5208.59.91, 5208.59.99, the preamble preceding subheading 5209.11, subheading 5209.11, tariff item Nos. 5209.11.10, 5209.11.20, 5209.11.30, 5209.11.90, subheading 5209.12, tariff item Nos. 5209.12.10, 5209.12.20, 5209.12.90, subheading 5209.19, tariff item Nos. 5209.19.10, 5209.19.20, 5209.19.30, 5209.19.90, the preamble preceding subheading 5209.21, subheading 5209.21, tariff item Nos. 5209.21.10, 5209.21.20, 5209.21.40, 5209.21.90, subheading 5209.22, tariff item Nos. 5209.22.10, 5209.22.40, 5209.22.90, subheading 5209.29, tariff item Nos. 5209.29.10, 5209.29.20, 5209.29.30, 5209.29.90, the preamble preceding subheading 5209.31, subheading 5209.31, tariff item Nos. 5209.31.10, 5209.31.20, 5209.31.30, 5209.31.40, 5209.31.90, subheading 5209.32, tariff item Nos. 5209.32.10, 5209.32.20, 5209.32.30, 5209.32.40, 5209.32.90, subheading 5209.39, tariff item Nos. 5209.39.10, 5209.39.20, 5209.39.90, the preamble preceding subheading 5209.41, subheading 5209.41, tariff item Nos. 5209.41.20, 5209.41.90, subheading 5209.42, tariff item Nos. 5209.42.10, 5209.42.90, subheading 5209.43, tariff item No. 5209.43.10, the preamble preceding tariff item No. 5209.43.91, tariff item Nos. 5209.43.91, 5209.43.99, subheading 5209.49, tariff item Nos. 5209.49.10, 5209.49.90, subheading 5209.59, tariff item Nos. 5209.59.10, 5209.59.90, subheading 5211.42, tariff item Nos. 5211.42.10, 5211.42.90, the preamble preceding subheading 5309.11, subheading 5309.11, tariff item Nos. 5309.11.10, 5309.11.90, subheading 5309.19, tariff item Nos. 5309.19.10, 5309.19.90, the preamble preceding subheading 5309.21, subheading 5309.21, tariff item Nos. 5309.21.10, 5309.21.90, subheading 5309.29, tariff item Nos. 5309.29.30, 5309.29.90, subheading 5310.90, tariff item No. 5310.90.10, the preamble preceding tariff item No. 5310.90.91, tariff item Nos. 5310.90.91, 5310.90.99, subheading 5311.00, tariff item Nos. 5311.00.20, 5311.00.90, subheading 5407.92, tariff item Nos. 5407.92.10, 5407.92.20, 5407.92.30, 5407.92.40, 5407.92.90, subheading 5408.10, tariff item Nos. 5408.10.10, 5408.10.90, subheading 5408.21, tariff item Nos. 5408.21.40, 5408.21.90, the preamble preceding subheading 5408.31, subheading 5408.31, tariff item Nos. 5408.31.40, 5408.31.90, subheading 5408.32, tariff item Nos. 5408.32.60, 5408.32.90, subheading 5408.33, tariff item Nos. 5408.33.30, 5408.33.90, subheading 5408.34, tariff item Nos. 5408.34.30, 5408.34.90, subheading 5515.13, tariff item Nos. 5515.13.10, 5515.13.20, the preamble preceding tariff item No. 5515.13.91, tariff item Nos. 5515.13.91, 5515.13.99, the preamble preceding subheading 5603.11, subheading 5603.11, tariff item Nos. 5603.11.10, 5603.11.20, 5603.11.30, 5603.11.40, 5603.11.50, the preamble preceding tariff item No. 5603.11.91, tariff item Nos. 5603.11.91, 5603.11.99, subheading 5603.12, tariff item Nos. 5603.12.10, 5603.12.20, 5603.12.30, 5603.12.40, 5603.12.50, the preamble preceding tariff item No. 5603.12.91, tariff item Nos. 5603.12.91, 5603.12.99, subheading 5603.13, tariff item Nos. 5603.13.10, 5603.13.20, 5603.13.30, 5603.13.40, 5603.13.50, the preamble preceding tariff item No. 5603.13.91, tariff item Nos. 5603.13.91, 5603.13.99, subheading 5603.14, tariff item Nos. 5603.14.10, 5603.14.20, 5603.14.30, 5603.14.40, 5603.14.50, the preamble preceding tariff item No. 5603.14.91, tariff item Nos. 5603.14.91, 5603.14.99, the preamble preceding subheading 5603.91, subheading 5603.91, tariff item Nos. 5603.91.10, 5603.91.20, 5603.91.40, 5603.91.50, 5603.91.90, subheading 5603.92, tariff item Nos. 5603.92.10, 5603.92.20, 5603.92.50, 5603.92.60, the preamble preceding tariff item No. 5603.92.91, tariff item Nos. 5603.92.91, 5603.92.99, subheading 5603.93, tariff item Nos. 5603.93.10, 5603.93.20, 5603.93.40, 5603.93.50, 5603.93.60, 5603.93.70, 5603.93.90, subheading 5603.94, tariff item Nos. 5603.94.10, 5603.94.20, 5603.94.40, 5603.94.50, 5603.94.60, 5603.94.90, subheading 5606.00, tariff item Nos. 5606.00.10, 5606.00.90, subheading 5801.10, tariff item Nos. 5801.10.10, the preamble preceding tariff item No. 5801.10.91, tariff item Nos. 5801.10.91, 5801.10.99, subheading 5801.22, the preamble preceding tariff item No. 5801.22.21, tariff item Nos. 5801.22.21, 5801.22.29, the preamble preceding tariff item No. 5801.22.91, tariff item Nos. 5801.22.91, 5801.22.99, subheading 5801.23, tariff item Nos. 5801.23.10, 5801.23.90, subheading 5801.26, tariff item Nos. 5801.26.10, 5801.26.90, subheading 5801.31, tariff item Nos. 5801.31.10, 5801.31.90, subheading 5801.32, tariff item Nos. 5801.32.20, 5801.32.90, subheading 5801.33, tariff item Nos. 5801.33.10, 5801.33.90, subheading 5801.36, tariff item Nos. 5801.36.10, 5801.36.90, subheading 5801.90, tariff item No. 5801.90.10, the preamble preceding tariff item No. 5801.90.91, tariff item Nos. 5801.90.91, 5801.90.99, the preamble preceding subheading 5802.11, subheading 5802.11, tariff item Nos. 5802.11.20, 5802.11.90, subheading 5802.19, tariff item Nos. 5802.19.40, 5802.19.90, subheading 5802.20, tariff item Nos. 5802.20.10, 5802.20.90, subheading 5802.30, tariff item Nos. 5802.30.10, 5802.30.90, subheading 5803.00, the preamble preceding tariff item No. 5803.00.11, tariff item Nos. 5803.00.11, 5803.00.12, 5803.00.19, the preamble preceding tariff item No. 5803.00.21, tariff item Nos. 5803.00.21, 5803.00.22, 5803.00.29, the preamble preceding tariff item No. 5803.00.91, tariff item Nos. 5803.00.91, 5803.00.92, 5803.00.99, subheading 5804.10, tariff item Nos. 5804.10.20, 5804.10.30, 5804.10.90, the preamble preceding subheading 5804.21, subheading 5804.21, tariff item Nos. 5804.21.10, 5804.21.90, subheading 5804.29, tariff item Nos. 5804.29.10, 5804.29.90, subheading 5804.30, tariff item Nos. 5804.30.20, 5804.30.30, 5804.30.90, subheading 5806.10, the preamble preceding tariff item No. 5806.10.11, tariff item Nos. 5806.10.11, 5806.10.19, 5806.10.20, the preamble preceding tariff item No. 5806.10.91, tariff item Nos. 5806.10.91, 5806.10.92, 5806.10.99, subheading 5806.20, tariff item Nos. 5806.20.10, 5806.20.20, 5806.20.90, the preamble preceding subheading 5806.31, subheading 5806.31, tariff item Nos. 5806.31.30, 5806.31.40, 5806.31.50, 5806.31.90, subheading 5806.32, tariff item No. 5806.32.10, the preamble preceding tariff item No. 5806.32.91, tariff item Nos. 5806.32.91, 5806.32.99, subheading 5806.39, tariff item No. 5806.39.10, the preamble preceding tariff item No. 5806.39.91, tariff item Nos. 5806.39.91, 5806.39.99, subheading 5806.40, tariff item Nos. 5806.40.10, 5806.40.90, subheading 5807.10, the preamble preceding tariff item No. 5807.10.11, tariff item Nos. 5807.10.11, 5807.10.19, the preamble preceding tariff item No. 5807.10.21, tariff item Nos. 5807.10.21, 5807.10.29, subheading 5807.90, tariff item Nos. 5807.90.10, 5807.90.90, subheading 5808.10, tariff item Nos. 5808.10.10, 5808.10.90, subheading 5808.90, tariff item Nos. 5808.90.10, 5808.90.90, subheading 5809.00, tariff item Nos. 5809.00.10, 5809.00.90, subheading 5810.10, tariff item Nos. 5810.10.10, 5810.10.90, the preamble preceding subheading 5810.91, subheading 5810.91, tariff item Nos. 5810.91.20, 5810.91.30, 5810.91.90, subheading 5810.92, tariff item Nos. 5810.92.10, 5810.92.90, subheading 5810.99, tariff item Nos. 5810.99.10, 5810.99.90, subheading 6805.10, tariff item Nos. 6805.10.10, 6805.10.20, 6805.10.90, subheading 6805.20, tariff item Nos. 6805.20.10, 6805.20.20, 6805.20.90, subheading 6805.30, tariff item Nos. 6805.30.10, 6805.30.20, 6805.30.90, subheading 6806.10, tariff item Nos. 6806.10.10, 6806.10.90, subheading 6806.90, tariff item Nos. 6806.90.10, 6806.90.90, subheading 6814.10, tariff item Nos. 6814.10.10, 6814.10.90, the preamble preceding subheading 7019.31, subheading 7019.31, tariff item Nos. 7019.31.10, 7019.31.90, subheading 7019.32, tariff item Nos. 7019.32.10, 7019.32.20, 7019.32.90, subheading 7019.39, tariff item No. 7019.39.10, the preamble preceding tariff item No. 7019.39.91, tariff item Nos. 7019.39.91, 7019.39.99, the preamble preceding subheading 7019.51, subheading 7019.51, tariff item Nos. 7019.51.10, 7019.51.20, the preamble preceding tariff item No. 7019.51.91, tariff item Nos. 7019.51.91, 7019.51.99, subheading 7019.52, tariff item Nos. 7019.52.10, 7019.52.20, the preamble preceding tariff item No. 7019.52.91, tariff item Nos. 7019.52.91, 7019.52.99, subheading 7019.59, tariff item Nos. 7019.59.10, 7019.59.20, the preamble preceding tariff item No. 7019.59.91, tariff item Nos. 7019.59.91, 7019.59.99, subheading 7019.90, tariff item Nos. 7019.90.10, 7019.90.30, 7019.90.40, 7019.90.90, subheading 7106.92, the preamble preceding tariff item No. 7106.92.11, tariff item Nos. 7106.92.11, 7106.92.19, the preamble preceding tariff item No. 7106.92.21, tariff item Nos. 7106.92.21, 7106.92.22, subheading 7108.13, tariff item Nos. 7108.13.10, 7108.13.20, subheading 7115.90, tariff item Nos. 7115.90.10, 7115.90.90, subheading 7202.92, tariff item Nos. 7202.92.10, 7202.92.90, subheading 7205.10, tariff item Nos. 7205.10.10, 7205.10.90, subheading 7207.11, tariff item Nos. 7207.11.10, 7207.11.90, subheading 7207.19, tariff item Nos. 7207.19.10, 7207.19.90, subheading 7207.20, the preamble preceding tariff item No. 7207.20.11, tariff item Nos. 7207.20.11, 7207.20.19, 7207.20.90, the preamble preceding subheading 7208.25, subheading 7208.25, tariff item Nos. 7208.25.10, 7208.25.90, subheading 7208.26, tariff item Nos. 7208.26.10, 7208.26.90, subheading 7208.27, tariff item Nos. 7208.27.10, 7208.27.90, subheading 7208.37, tariff item Nos. 7208.37.10, 7208.37.90, subheading 7208.38, tariff item Nos. 7208.38.10, 7208.38.90, subheading 7208.40, tariff item No. 7208.40.10, the preamble preceding tariff item No. 7208.40.91, tariff item Nos. 7208.40.91, 7208.40.99, subheading 7208.51, tariff item No. 7208.51.10, the preamble preceding tariff item No. 7208.51.91, tariff item Nos. 7208.51.91, 7208.51.99, subheading 7208.52, the preamble preceding tariff item No. 7208.52.11, tariff item Nos. 7208.52.11, 7208.52.19, 7208.52.90, subheading 7209.16, tariff item No. 7209.16.10, the preamble preceding tariff item No. 7209.16.91, tariff item Nos. 7209.16.91, 7209.16.99, subheading 7209.17, tariff item No. 7209.17.10, the preamble preceding tariff item No. 7209.17.91, tariff item Nos. 7209.17.91, 7209.17.99, subheading 7209.18, tariff item No. 7209.18.10, the preamble preceding tariff item No. 7209.18.91, tariff item Nos. 7209.18.91, 7209.18.99, subheading 7210.20, tariff item Nos. 7210.20.10, 7210.20.20, subheading 7211.19, tariff item Nos. 7211.19.10, 7211.19.90, the preamble preceding subheading 7211.23, subheading 7211.23, tariff item Nos. 7211.23.10, 7211.23.90, subheading 7211.29, tariff item Nos. 7211.29.10, 7211.29.90, subheading 7211.90, tariff item Nos. 7211.90.10, 7211.90.90, subheading 7212.50, tariff item Nos. 7212.50.10, 7212.50.90, subheading 7212.60, tariff item Nos. 7212.60.10, 7212.60.90, subheading 7213.20, tariff item Nos. 7213.20.10, 7213.20.90, the preamble preceding subheading 7213.91, subheading 7213.91, tariff item Nos. 7213.91.10, 7213.91.90, subheading 7213.99, tariff item No. 7213.99.10, the preamble preceding tariff item No. 7213.99.91, tariff item Nos. 7213.99.91, 7213.99.99, subheading 7214.30, tariff item Nos. 7214.30.10, 7214.30.90, the preamble preceding subheading 7214.91, subheading 7214.91, tariff item Nos. 7214.91.10, 7214.91.90, subheading 7214.99, tariff item Nos. 7214.99.10, 7214.99.90, subheading 7216.21, tariff item Nos. 7216.21.10, 7216.21.90, the preamble preceding subheading 7216.31, subheading 7216.31, tariff item Nos. 7216.31.10, 7216.31.90, subheading 7216.32, tariff item Nos. 7216.32.10, 7216.32.90, subheading 7216.33, tariff item Nos. 7216.33.10, 7216.33.90, subheading 7216.50, tariff item Nos. 7216.50.10, 7216.50.90, the preamble preceding subheading 7216.91, subheading 7216.91, tariff item Nos. 7216.91.10, 7216.91.90, subheading 7216.99, tariff item Nos. 7216.99.10, 7216.99.90, subheading 7217.10, tariff item Nos. 7217.10.10, 7217.10.90, subheading 7217.20, tariff item Nos. 7217.20.10, 7217.20.20, 7217.20.90, subheading 7217.30, tariff item Nos. 7217.30.10, 7217.30.90, subheading 7217.90, tariff item Nos. 7217.90.10, 7217.90.90, the preamble preceding subheading 7218.91, subheading 7218.91, tariff item Nos. 7218.91.10, 7218.91.90, subheading 7218.99, tariff item Nos. 7218.99.10, 7218.99.90, subheading 7219.12, tariff item Nos. 7219.12.10, 7219.12.90, subheading 7219.13, tariff item Nos. 7219.13.10, 7219.13.90, subheading 7219.14, tariff item Nos. 7219.14.10, 7219.14.90, the preamble preceding subheading 7219.21, subheading 7219.21, tariff item Nos. 7219.21.10, 7219.21.20, 7219.21.90, subheading 7219.22, tariff item Nos. 7219.22.10, 7219.22.20, 7219.22.90, subheading 7219.23, tariff item Nos. 7219.23.10, 7219.23.20, 7219.23.90, subheading 7219.24, tariff item Nos. 7219.24.10, 7219.24.90, the preamble preceding subheading 7219.31, subheading 7219.31, tariff item Nos. 7219.31.10, 7219.31.90, subheading 7219.32, tariff item Nos. 7219.32.10, 7219.32.90, subheading 7219.33, tariff item Nos. 7219.33.10, 7219.33.20, 7219.33.90, subheading 7219.34, tariff item Nos. 7219.34.10, 7219.34.90, subheading 7219.35, tariff item Nos. 7219.35.10, 7219.35.90, subheading 7219.90, tariff item Nos. 7219.90.10, 7219.90.90, the preamble preceding subheading 7220.11, subheading 7220.11, tariff item Nos. 7220.11.10, 7220.11.90, subheading 7220.12, tariff item Nos. 7220.12.10, 7220.12.90, subheading 7220.20, tariff item Nos. 7220.20.10, 7220.20.20, 7220.20.90, subheading 7220.90, tariff item Nos. 7220.90.10, 7220.90.90, subheading 7222.20, tariff item Nos. 7222.20.10, 7222.20.90, subheading 7223.00, the preamble preceding tariff item No. 7223.00.11, tariff item Nos. 7223.00.11, 7223.00.19, 7223.00.20, subheading 7224.90, tariff item Nos. 7224.90.10, 7224.90.90, subheading 7225.30, tariff item No. 7225.30.20, the preamble preceding tariff item No. 7225.30.91, tariff item Nos. 7225.30.91, 7225.30.99, subheading 7225.40, tariff item No. 7225.40.30, the preamble preceding tariff item No. 7225.40.91, tariff item Nos. 7225.40.91, 7225.40.99, subheading 7225.50, tariff item No. 7225.50.20, the preamble preceding tariff item No. 7225.50.91, tariff item Nos. 7225.50.91, 7225.50.99, the preamble preceding subheading 7226.91, subheading 7226.91, tariff item Nos. 7226.91.10, 7226.91.90, subheading 7226.92, tariff item Nos. 7226.92.10, 7226.92.90, subheading 7226.99, tariff item No. 7226.99.20, the preamble preceding tariff item No. 7226.99.91, tariff item Nos. 7226.99.91, 7226.99.99, subheading 7227.90, tariff item Nos. 7227.90.10, 7227.90.90, subheading 7228.10, tariff item No. 7228.10.10, the preamble preceding tariff item No. 7228.10.91, tariff item Nos. 7228.10.91, 7228.10.99, subheading 7228.20, tariff item Nos. 7228.20.10, 7228.20.90, subheading 7228.30, tariff item Nos. 7228.30.10, 7228.30.90, subheading 7228.50, tariff item Nos. 7228.50.10, 7228.50.90, subheading 7228.70, tariff item Nos. 7228.70.10, 7228.70.90, subheading 7229.90, tariff item No. 7229.90.20, the preamble preceding tariff item No. 7229.90.91, tariff item Nos. 7229.90.91, 7229.90.99, subheading 7301.20, tariff item Nos. 7301.20.10, 7301.20.90, subheading 7302.10, tariff item Nos. 7302.10.10, 7302.10.20, 7302.10.90, subheading 7304.19, tariff item Nos. 7304.19.10, 7304.19.90, the preamble preceding subheading 7304.31, subheading 7304.31, tariff item Nos. 7304.31.10, 7304.31.90, subheading 7304.39, tariff item Nos. 7304.39.10, 7304.39.20, 7304.39.90, subheading 7304.49, tariff item Nos. 7304.49.10, 7304.49.20, 7304.49.90, the preamble preceding subheading 7304.51, subheading 7304.51, tariff item Nos. 7304.51.10, 7304.51.90, subheading 7304.59, tariff item Nos. 7304.59.10, 7304.59.20, 7304.59.90, subheading 7304.90, tariff item Nos. 7304.90.10, 7304.90.20, 7304.90.30, 7304.90.90, the preamble preceding subheading 7305.31, subheading 7305.31, tariff item Nos. 7305.31.10, 7305.31.20, 7305.31.90, subheading 7305.39, tariff item Nos. 7305.39.10, 7305.39.90, the preamble preceding subheading 7306.21, subheading 7306.21, tariff item Nos. 7306.21.10, 7306.21.90, subheading 7307.29, tariff item Nos. 7306.29.10, 7306.29.90, subheading 7306.30, tariff item Nos. 7306.30.10, 7306.30.20, 7306.30.90, subheading 7306.40, tariff item Nos. 7306.40.10, 7306.40.90, the preamble preceding subheading 7306.61, subheading 7306.61, tariff item Nos. 7306.61.10, 7306.61.90, subheading 7306.69, tariff item Nos. 7306.69.10, 7306.69.90, subheading 7306.90, tariff item Nos. 7306.90.10, 7306.90.90, the preamble preceding subheading 7307.11, subheading 7307.11, tariff item Nos. 7307.11.10, 7307.11.90, subheading 7307.19, tariff item No. 7307.19.10, the preamble preceding tariff item No. 7307.19.91, tariff item Nos. 7307.19.91, 7307.19.99, subheading 7307.21, tariff item No. 7307.21.10, the preamble preceding tariff item No. 7307.21.91, tariff item Nos. 7307.21.91, 7307.21.99, subheading 7307.22, tariff item Nos. 7307.22.10, 7307.22.90, subheading 7307.23, tariff item Nos. 7307.23.10, 7307.23.90, the preamble preceding subheading 7307.91, subheading 7307.91, the preamble preceding tariff item No. 7307.91.11, tariff item Nos. 7307.91.11, 7307.91.19, 7307.91.20, 7307.91.90, subheading 7307.92, tariff item Nos. 7307.92.10, 7307.92.90, subheading 7307.93, tariff item Nos. 7307.93.10, 7307.93.20, subheading 7307.99, tariff item Nos. 7307.99.10, 7307.99.20, the preamble preceding tariff item No. 7307.99.91, tariff item Nos. 7307.99.91, 7307.99.99, subheading 7308.90, tariff item Nos. 7308.90.10, 7308.90.90, subheading 7309.00, tariff item Nos. 7309.00.10, 7309.00.90, subheading 7310.10, the preamble preceding tariff item No. 7310.10.11, tariff item Nos. 7310.10.11, 7310.10.19, 7310.10.90, subheading 7311.00, tariff item Nos. 7311.00.10, 7311.00.90, subheading 7312.10, tariff item Nos. 7312.10.10, 7312.10.20, 7312.10.90, subheading 7312.90, tariff item Nos. 7312.90.10, 7312.90.90, subheading 7313.00, tariff item Nos. 7313.00.10, 7313.00.90, subheading 7314.14, tariff item Nos. 7314.14.10, 7314.14.90, subheading 7314.19, tariff item Nos. 7314.19.10, 7314.19.90, subheading 7314.49, tariff item Nos. 7314.49.10, 7314.49.90, subheading 7315.12, tariff item No. 7315.12.10, the preamble preceding tariff item No. 7315.12.91, tariff item Nos. 7315.12.91, 7315.12.99, the preamble preceding subheading 7315.81, subheading 7315.81, tariff item Nos. 7315.81.10, 7315.81.90, subheading 7315.82, tariff item No. 7315.82.10, the preamble preceding tariff item No. 7315.82.91, tariff item Nos. 7315.82.91, 7315.82.92, subheading 7315.89, tariff item No. 7315.89.10, the preamble preceding tariff item No. 7315.89.91, tariff item Nos. 7315.89.91, 7315.89.92, subheading 7315.90, tariff item No. 7315.90.10, the preamble preceding tariff item No. 7315.90.91, tariff item Nos. 7315.90.91, 7315.90.99, subheading 7317.00, tariff item Nos. 7317.00.10, 7317.00.90, subheading 7318.13, tariff item Nos. 7318.13.10, 7318.13.90, subheading 7318.15, tariff item Nos. 7318.15.10, 7318.15.90, subheading 7318.22, tariff item Nos. 7318.22.10, 7318.22.90, subheading 7318.29, tariff item Nos. 7318.29.10, 7318.29.90, subheading 7320.20, tariff item Nos. 7320.20.10, 7320.20.90, subheading 7320.90, tariff item Nos. 7320.90.10, 7320.90.90, subheading 7325.91, tariff item Nos. 7325.91.10, 7325.91.90, the preamble preceding subheading 7408.21, subheading 7408.21, tariff item Nos. 7408.21.10, 7408.21.20, 7408.21.90, subheading 7408.22, tariff item Nos. 7408.22.10, 7408.22.90, subheading 7408.29, tariff item Nos. 7408.29.10, 7408.29.90, subheading 7415.33, tariff item Nos. 7415.33.10, 7415.33.90, subheading 7604.10, the preamble preceding tariff item No. 7604.10.11, tariff item Nos. 7604.10.11, 7604.10.12, 7604.10.20, subheading 7406.29, the preamble preceding tariff item No. 7604.29.11, tariff item Nos. 7604.29.11, 7604.29.12, 7604.29.20, the preamble preceding subheading 7606.11, subheading 7606.11, tariff item Nos. 7606.11.10, 7606.11.20, subheading 7606.12, tariff item Nos. 7606.12.10, 7606.12.90, the preamble preceding subheading 7606.91, subheading 7606.91, tariff item Nos. 7606.91.10, 7606.91.90, subheading 7606.92, tariff item Nos. 7606.92.10, 7606.92.90, the preamble preceding subheading 7607.11, subheading 7607.11, the preamble preceding tariff item No. 7607.11.11, tariff item Nos. 7607.11.11, 7607.11.19, 7607.11.90, subheading 7607.19, tariff item Nos. 7607.19.10, 7607.19.90, subheading 7611.00, tariff item Nos. 7611.00.10, 7611.00.90, subheading 7616.10, tariff item Nos. 7616.10.10, 7616.10.90, subheading 7801.10, tariff item Nos. 7801.10.10, 7801.10.90, subheading 7804.11, tariff item Nos. 7804.11.10, 7804.11.90, subheading 7806.00, tariff item Nos. 7806.00.10, 7806.00.90, subheading 8003.00, tariff item Nos. 8003.00.10, 8003.00.20, subheading 8101.99, tariff item Nos. 8101.99.10, 8101.99.90, subheading 8104.19, tariff item Nos. 8104.19.10, 8104.19.90, subheading 8105.20, tariff item Nos. 8105.20.10, 8105.20.90, subheading 8108.20, tariff item Nos. 8108.20.10, 8108.20.90, subheading 8108.90, tariff item Nos. 8108.90.10, 8108.90.90, subheading 8109.20, tariff item Nos. 8109.20.10, 8109.20.90, subheading 8109.90, tariff item Nos. 8109.90.10, 8109.90.90, the preamble preceding subheading 8112.92, subheading 8112.92, tariff item Nos. 8112.92.10, 8112.92.90, subheading 8211.99, tariff item Nos. 8112.99.10, 8112.99.20, 8112.99.90, subheading 8207.19, tariff item Nos. 8207.19.10, 8207.19.20, 8207.19.90, subheading 8207.20, tariff item Nos. 8207.20.10, 8207.20.90, subheading 8207.30, tariff item Nos. 8207.30.10, 8207.30.90, subheading 8207.40, tariff item Nos. 8207.40.10, 8207.40.90, subheading 8207.50, tariff item Nos. 8207.50.10, 8207.50.90, subheading 8207.60, tariff item Nos. 8207.60.10, 8207.60.90, subheading 8207.80, tariff item Nos. 8207.80.10, 8207.80.90, subheading 8209.00, tariff item No. 8209.00.10, the preamble preceding tariff item No. 8209.00.91, tariff item Nos. 8209.00.91, 8209.00.92, 8209.00.99, subheading 8301.20, tariff item Nos. 8301.20.10, 8301.20.90, subheading 8307.10, tariff item Nos. 8307.10.10, 8307.10.90, subheading 8308.10, tariff item Nos. 8308.10.10, 8308.10.90, subheading 8308.90, tariff item Nos. 8308.90.10, 8308.90.90, subheading 8309.90, tariff item Nos. 8309.90.10, 8309.90.90, subheading 8311.90, tariff item Nos. 8311.90.10, 8311.90.90, subheading 8407.33, tariff item Nos. 8407.33.10, 8407.33.90, subheading 8409.91, tariff item Nos. 8409.91.10, 8409.91.20, 8409.91.90, subheading 8411.81, tariff item Nos. 8411.81.10, 8411.81.20, 8411.81.90, subheading 8411.99, tariff item Nos. 8411.99.10, 8411.99.20, subheading 8413.91, tariff item Nos. 8413.91.10, 8413.91.20, 8413.91.30, subheading 8415.20, tariff item Nos. 8415.20.10, 8415.20.90, subheading 8415.83, tariff item Nos. 8415.83.10, 8415.83.90, subheading 8419.89, tariff item No. 8419.89.10, the preamble preceding tariff item No. 8419.89.21, tariff item Nos. 8419.89.21, 8419.89.29, 8419.89.90, subheading 8421.23, tariff item Nos. 8421.23.10, 8421.23.20, 8421.23.90, subheading 8436.80, tariff item No. 8436.80.10, the preamble preceding tariff item No. 8436.80.91, tariff item Nos. 8436.80.91, 8436.80.99, subheading 8437.10, tariff item No. 8437.10.10, the preamble preceding tariff item No. 8437.10.91, tariff item Nos. 8437.10.91, 8437.10.99, subheading 8437.80, tariff item Nos. 8437.80.10, 8437.80.90, subheading 8438.20, tariff item Nos. 8438.20.10, 8438.20.90, subheading 8438.40, tariff item Nos. 8438.40.10, 8438.40.90, subheading 8438.60, tariff item Nos. 8438.60.10, 8438.60.90, subheading 8439.10, tariff item Nos. 8439.10.10, 8439.10.90, subheading 8439.20, tariff item Nos. 8439.20.10, 8439.20.90, subheading 8439.30, tariff item Nos. 8439.30.10, 8439.30.90, subheading 8443.13, tariff item Nos. 8443.13.10, 8443.13.20, subheading 8415.80, tariff item Nos. 8451.80.10, 8451.80.90, the preamble preceding subheading 8458.11, subheading 8458.11, tariff item Nos. 8458.11.10, 8458.11.90, subheading 8458.19, tariff item Nos. 8458.19.10, 8458.19.90, subheading 8415.91, tariff item Nos. 8458.91.10, 8458.91.90, the preamble preceding subheading 8459.21, subheading 8459.21, tariff item Nos. 8459.21.10, 8459.21.90, subheading 8459.29, tariff item Nos. 8459.29.10, 8459.29.90, the preamble preceding subheading 8459.31, subheading 8459.31, tariff item Nos. 8459.31.10, 8459.31.90, subheading 8459.39, tariff item Nos. 8459.39.10, 8459.39.90, subheading 8459.40, tariff item Nos. 8459.40.10, 8459.40.90, subheading 8459.61, tariff item Nos. 8459.61.10, 8459.61.90, subheading 8460.29, tariff item Nos. 8460.29.10, 8460.29.90, the preamble preceding subheading 8462.21, subheading 8462.21, tariff item No. 8462.21.10, the preamble preceding tariff item No. 8462.21.91, tariff item Nos. 8462.21.91, 8462.21.99, subheading 8462.29, tariff item No. 8462.29.10, the preamble preceding tariff item No. 8462.29.91, tariff item Nos. 8462.29.91, 8462.29.99, the preamble preceding subheading 8462.31, subheading 8462.31, tariff item Nos. 8462.31.10, 8462.31.90, subheading 8462.39, tariff item Nos. 8462.39.10, 8462.39.90, subheading 8462.49, tariff item No. 8462.49.10, the preamble preceding tariff item No. 8462.49.21, tariff item Nos. 8462.49.21, 8462.49.29, subheading 8463.10, tariff item Nos. 8463.10.10, 8463.10.90, subheading 8463.30, tariff item Nos. 8463.30.10, 8463.30.90, subheading 8463.90, tariff item Nos. 8463.90.10, 8463.90.90, subheading 8464.90, tariff item Nos. 8464.90.10, 8464.90.90, the preamble preceding subheading 8467.11, subheading 8467.11, tariff item Nos. 8467.11.10, 8467.11.90, subheading 8467.19, tariff item Nos. 8467.19.10, 8467.19.90, the preamble preceding subheading 8467.21, subheading 8467.21, tariff item Nos. 8467.21.10, 8467.21.90, subheading 8467.22, tariff item Nos. 8467.22.10, 8467.22.90, subheading 8467.29, tariff item Nos. 8467.29.10, 8467.29.90, subheading 8467.91, tariff item Nos. 8467.91.10, 8467.91.90, subheading 8467.99, tariff item Nos. 8467.99.10, 8467.99.90, subheading 8468.90, tariff item Nos. 8468.90.10, 8468.90.20, subheading 8471.60, tariff item Nos. 8471.60.10, 8471.60.40, 8471.60.50, 8471.60.90, subheading 8477.10, tariff item Nos. 8477.10.10, 8477.10.90, subheading 8477.20, tariff item Nos. 8477.20.10, 8477.20.90, the preamble preceding subheading 8477.51, subheading 8477.51, the preamble preceding tariff item No. 8477.51.11, tariff item Nos. 8477.51.11, 8477.51.19, the preamble preceding tariff item No. 8477.51.21, tariff item Nos. 8477.51.21, 8477.51.29, subheading 8477.59, the preamble preceding tariff item No. 8477.59.11, tariff item Nos. 8477.59.11, 8477.59.19, the preamble preceding tariff item No. 8477.59.21, tariff item Nos. 8477.59.21, 8477.59.29, subheading 8479.50, tariff item No. 8479.50.10, the preamble preceding tariff item No. 8579.50.91, tariff item Nos. 8479.50.91, 8479.50.99, sub-heading 8480.71, tariff item Nos. 8480.71.10, 8480.71.90, subheading 8482.10, tariff item Nos. 8482.10.10, 8482.10.90, subheading 8482.80, tariff item Nos. 8482.80.10, 8482.80.90, subheading 8483.40, tariff item No. 8483.40.10, the preamble preceding tariff item No. 8483.40.91, tariff item Nos. 8483.40.91, 8483.40.99, subheading 8483.50, tariff item Nos. 8483.50.10, 8483.50.20, 8483.50.90, subheading 8483.60, tariff item Nos. 8483.60.10, 8483.60.90, subheading 8483.90, tariff item Nos. 8483.90.10, 8483.90.20, 8483.90.30, subheading 8501.10, the preamble preceding tariff item No. 8501.10.11, tariff item Nos. 8501.10.11, 8501.10.12, 8501.10.19, the preamble preceding tariff item No. 8501.10.91, tariff item Nos. 8501.10.91, 8501.10.99, subheading 8501.20, tariff item Nos. 8501.20.10, 8501.20.90, subheading 8501.31, tariff item Nos. 8501.31.10, 8501.31.20, 8501.31.30, subheading 8501.33, tariff item Nos. 8501.33.10, 8501.33.20, 8501.33.30, subheading 8501.34, tariff item Nos. 8501.34.10, 8501.34.20, 8501.34.30, subheading 8501.40, tariff item No. 8501.40.10, the preamble preceding tariff item No. 8501.40.21, tariff item Nos. 8501.40.21, 8501.40.22, 8501.40.29, the preamble preceding tariff item No. 8501.40.31, tariff item Nos. 8501.40.31, 8501.40.39, the preamble preceding subheading 8501.51, subheading 8501.51, tariff item Nos. 8501.51.10, 8501.51.90, subheading 8501.52, tariff item Nos. 8501.52.10, 8501.52.20, 8501.52.90, subheading 8501.53, tariff item No. 8501.53.10, the preamble preceding tariff item No. 8501.53.91, tariff item Nos. 8501.53.91, 8501.53.99, the preamble preceding subheading 8501.61, subheading 8501.61, tariff item Nos. 8501.61.10, 8501.61.90, subheading 8501.62, tariff item Nos. 8501.62.10, 8501.62.90, subheading 8501.63, tariff item Nos. 8501.63.10, 8501.63.90, subheading 8501.64, tariff item No. 8501.64.10, the preamble preceding tariff item No. 8501.64.91, tariff item Nos. 8501.64.91, 8501.64.99, subheading 8502.11, tariff item Nos. 8502.11.10, 8502.11.90, subheading 8502.20, tariff item Nos. 8502.20.10, 8502.20.90, subheading 8506.90, tariff item Nos. 8506.90.10, 8506.90.90, subheading 8507.90, tariff item Nos. 8507.90.10, 8507.90.90, subheading 8511.40, tariff item Nos. 8511.40.10, 8511.40.90, subheading 8511.80, tariff item Nos. 8511.80.10, 8511.80.90, subheading 8511.90, tariff item Nos. 8511.90.10, 8511.90.90, subheading 8516.80, tariff item Nos. 8516.80.10, 8516.80.90, subheading 8532.21, tariff item Nos. 8532.21.10, 8532.21.90, subheading 8532.22, tariff item Nos. 8532.22.10, 8532.22.90, subheading 8532.25, tariff item Nos. 8532.25.10, 8532.25.90, subheading 8532.29, tariff item Nos. 8532.29.10, 8532.29.90, subheading 8532.30, tariff item Nos. 8532.30.10, 8532.30.90, subheading 8532.90, tariff item Nos. 8532.90.10, 8532.90.90, subheading 8533.40, tariff item Nos. 8533.40.10, 8533.40.90, subheading 8536.70, tariff item Nos. 8536.70.10, 8536.70.20, 8536.70.30, subheading 8540.60, tariff item Nos. 8540.60.10, 8540.60.90, the preamble preceding subheading 8542.31, subheading 8542.31, tariff item Nos. 8542.31.10, 8542.31.90, subheading 8542.32, tariff item Nos. 8542.32.10, 8542.32.90, subheading 8542.33, tariff item Nos. 8542.33.10, 8542.33.90, subheading 8542.39, tariff item Nos. 8542.39.10, 8542.39.90, subheading 8544.70, tariff item Nos. 8544.70.10, 8544.70.90, subheading 8545.19, tariff item No. 8545.19.10, the preamble preceding tariff item No. 8545.19.21, tariff item Nos. 8545.19.21, 8545.19.22, 8545.19.28, 8545.19.29, subheading 8548.90, tariff item Nos. 8548.90.10, 8548.90.90, subheading 9001.10, tariff item Nos. 9001.10.10, 9001.10.90, subheading 9013.80, tariff item Nos. 9013.80.10, 9013.80.90, subheading 9013.90, tariff item Nos. 9013.90.10, 9013.90.20, 9013.90.30, subheading 9015.90, tariff item Nos. 9015.90.10, 9015.90.90, subheading 9016.00, tariff item Nos. 9016.00.10, 9016.00.90, subheading 9017.90, tariff item Nos. 9017.90.10, 9017.90.20, 9017.90.90, subheading 9024.10, tariff item Nos. 9024.10.10, 9024.10.90, subheading 9024.80, tariff item Nos. 9024.80.10, 9024.80.90, subheading 9025.90, tariff item Nos. 9025.90.10, 9025.90.90, subheading 9027.20, tariff item Nos. 9027.20.10, 9027.20.90, subheading 9027.30, tariff item No. 9027.30.10, the pre-amble preceding tariff item No. 9027.30.91, tariff item Nos. 9027.30.91, 9027.30.99, subheading 9027.90, tariff item Nos. 9027.90.10, 9027.90.20, 9027.90.90, subheading 9028.20, tariff item Nos. 9028.20.10, 9028.20.90, subheading 9029.20, tariff item Nos. 9029.20.10, 9029.20.90, subheading 9029.90, tariff item Nos. 9029.90.10, 9029.90.20, subheading 9030.10, tariff item Nos. 9030.10.10, 9030.10.90, subheading 9030.31, tariff item Nos. 9030.31.10, 9030.31.90, subheading 9030.33, tariff item Nos. 9030.33.10, 9030.33.90, subheading 9030.40, tariff item Nos. 9030.40.10, 9030.40.90, subheading 9030.84, tariff item Nos. 9030.84.10, 9030.84.90, subheading 9030.89, tariff item Nos. 9030.89.10, 9030.89.90, subheading 9031.20, tariff item Nos. 9031.20.10, 9031.20.90, subheading 9031.80, tariff item Nos. 9031.80.10, 9031.80.90, subheading 9032.89, tariff item Nos. 9032.89.10, 9032.89.90, subheading 9033.00, tariff item Nos. 9033.00.10, 9033.00.90, subheading 9504.90, tariff item Nos. 9504.90.10 and 9504.90.90.
143. 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 2 to this Act.
144. 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:
2514.00.10, 2515.20.20, 2516.12.10, 2516.20.20, 2516.90.20, 2530.90.10, 2707.40.90, 2707.99.10, 2710.91.10, 2710.91.91, 2710.99.20, 2710.99.91, 2712.90.10, 2713.20.90, 2715.00.10, 2804.29.90, 2805.19.90, 2811.19.90, 2811.21.90, 2811.29.10, 2811.29.99, 2812.10.90, 2812.90.90, 2817.00.90, 2819.90.90, 2823.00.90, 2824.90.10, 2824.90.90, 2825.90.10, 2826.90.10, 2826.90.90, 2827.10.90, 2827.39.20, 2827.39.30, 2827.39.90, 2827.60.10, 2827.60.99, 2829.19.90, 2829.90.20, 2833.25.90, 2833.40.90, 2834.29.10, 2835.22.10, 2835.22.90, 2835.26.90, 2835.29.21, 2835.29.29, 2835.29.90, 2835.31.90, 2835.39.90, 2836.20.90, 2836.91.90, 2836.99.90, 2841.50.20, 2841.50.90, 2841.70.90, 2841.90.20, 2841.90.90, 2842.10.10, 2842.90.20, 2842.90.91, 2843.30.91, 2843.30.99, 2843.90.90, 2846.10.90, 2850.00.19, 2904.10.10, 2904.10.99, 2905.16.90, 2905.19.10, 2905.19.99, 2905.49.10, 2905.49.90, 2906.19.90, 2906.21.90, 2907.15.90, 2907.19.10, 2907.19.99, 2907.21.90, 2907.22.90, 2907.29.20, 2907.29.90, 2908.11.90, 2908.19.90, 2908.99.19, 2908.99.90, 2909.44.90, 2909.49.91, 2909.49.92, 2909.49.99, 2909.50.90, 2909.60.20, 2909.60.99, 2910.40.90, 2910.90.90, 2912.19.10, 2912.19.99, 2914.40.90, 2914.50.90, 2914.69.90, 2915.13.90, 2915.29.90, 2915.39.90, 2915.50.10, 2915.50.99, 2916.12.20, 2916.12.90, 2916.20.10, 2916.20.99, 2917.11.19, 2917.11.90, 2917.14.90, 2917.34.10, 2917.34.99, 2917.39.90, 2918.18.90, 2918.19.10, 2918.19.99, 2918.29.90, 2918.99.90, 2919.90.10, 2919.90.99, 2920.90.10, 2920.90.99, 2921.11.90, 2921.19.20, 2921.19.91, 2921.19.99, 2921.29.90, 2921.30.90, 2921.42.90, 2921.43.90, 2921.44.90, 2921.45.91, 2921.45.99, 2921.51.90, 2921.59.90, 2922.19.91, 2922.19.99, 2922.29.29, 2922.29.90, 2922.39.90, 2922.41.90, 2922.49.90, 2922.50.90, 2923.10.90, 2923.20.90, 2923.90.10, 2923.90.99, 2924.12.90, 2924.19.10, 2924.19.99, 2924.23.19, 2924.23.99, 2924.29.91, 2924.29.99, 2925.21.90, 2925.29.90, 2926.90.90, 2929.90.10, 2929.90.90, 2930.20.10, 2930.20.99, 2930.30.20, 2930.30.99, 2930.50.90, 2930.90.21, 2930.90.29, 2930.90.99, 2933.19.90, 2933.29.90, 2933.32.90, 2933.39.90, 2933.49.10, 2933.49.90, 2933.59.91, 2933.59.99, 2933.69.10, 2933.69.99, 2933.71.90, 2933.91.90, 2933.99.22, 2933.99.90, 2934.20.90, 2934.30.90, 2934.99.10, 2934.99.99, 2935.00.20, 2935.00.99, 2937.19.19, 2937.29.10, 2937.50.10, 2937.50.29, 2937.50.39, 2937.90.19, 2942.00.90, 3202.10.10, 3203.00.10, 3206.42.90, 3207.10.90, 3207.30.90, 3207.40.90, 3212.90.90, 3215.19.90, 3215.90.90, 3801.30.90, 3806.30.90, 3807.00.10, 3809.91.20, 3809.91.90, 3809.92.10, 3809.92.90, 3810.10.90, 3811.21.90, 3812.20.90, 3812.30.90, 3815.19.10, 3815.90.10, 3816.00.90, 3817.00.90, 3821.00.90, 3823.70.90, 3824.50.90, 3824.90.20, 3824.90.30, 3824.90.49, 3824.90.90, 3903.19.10, 3903.19.90, 3903.20.10, 3903.20.90, 3903.30.10, 3903.30.90, 3904.10.90, 3904.30.90, 3904.50.10, 3905.19.90, 3905.29.90, 3905.91.10, 3905.99.10, 3906.10.90, 3906.90.91, 3907.20.90, 3907.30.90, 3907.40.10, 3907.60.90, 3907.70.90, 3907.99.90, 3909.30.10, 3909.40.91, 3909.50.90, 3910.00.90, 3911.10.10, 3911.90.90, 3912.11.90, 3912.20.10, 3912.39.10, 3912.90.90, 3913.90.90, 3914.00.10, 3916.90.11, 3916.90.99, 3917.10.10, 3917.23.90, 3917.29.90, 3917.31.90, 3917.40.90, 3920.10.10, 3920.10.90, 3920.20.20, 3920.20.90, 3920.30.90, 3920.43.90, 3920.49.90, 3920.51.90, 3920.59.10, 3920.61.10, 3920.62.90, 3920.73.10, 3920.79.10, 3920.79.29, 3920.92.90, 3920.94.10, 3920.99.91, 4005.10.90, 4005.91.90, 4006.90.90, 4008.11.90, 4008.19.10, 4008.19.90, 4008.21.90, 4008.29.10, 4008.29.90, 4009.22.90, 4009.31.90, 4009.32.90, 4009.41.90, 4009.42.90, 4010.11.10, 4010.11.20, 4010.12.19, 4010.12.29, 4010.19.19, 4010.19.29, 4104.11.22, 4104.11.29, 4104.11.31, 4104.11.39, 4104.11.41, 4104.11.49, 4104.11.91, 4104.11.99, 4104.19.22. 4104.19.29, 4104.19.31, 4104.19.39, 4104.19.41, 4104.19.49, 4104.19.91, 4104.19.99, 4104.41.12, 4104.41.19, 4104.41.92, 4104.41.99, 4104.49.12, 4104.49.19, 4104.49.22, 4104.49.29, 4104.49.92, 4104.49.93, 4104.49.99, 4105.30.12, 4105.30.19, 4105.30.99, 4106.22.22, 4106.22.29, 4106.22.92, 4106.22.99, 4106.32.20, 4106.32.90, 4106.91.20, 4106.91.90, 4106.92.20, 4106.92.90, 4107.11.12, 4107.11.19, 4107.11.92, 4107.11.99, 4107.12.12, 4107.12.19, 4107.12.92, 4107.12.99, 4107.19.12, 4107.19.19, 4107.19.92, 4107.19.93, 4107.19.99, 4107.91.20, 4107.91.90, 4107.92.20, 4107.92.90, 4107.99.20, 4107.99.30, 4107.99.90, 4112.00.90, 4113.10.20, 4113.10.90, 4113.20.20, 4113.20.90, 4113.90.20, 4113.90.90, 4114.20.90, 4302.19.22, 4302.19.29, 4302.19.30, 4302.19.90, 4408.31.10, 4408.39.10, 4415.20.90, 4416.00.90, 5111.19.31, 5111.19.32, 5111.19.39, 5111.19.90, 5111.20.19, 5111.20.29, 5111.20.91, 5111.20.92, 5111.30.12, 5111.30.13, 5111.30.18, 5111.30.19, 5111.30.29, 5111.30.91, 5111.30.92, 5111.90.50, 5111.90.91, 5111.90.92, 5112.11.60, 5112.11.90, 5112.19.19, 5112.19.94, 5112.19.95, 5112.20.30, 5112.20.91, 5112.20.92, 5112.30.29, 5112.30.30, 5112.30.91, 5112.30.94, 5112.90.30, 5112.90.91, 5112.90.92, 5113.00.90, 5203.00.90, 5208.12.90, 5208.13.90, 5208.19.90, 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, 5209.11.90, 5209.12.90, 5209.19.90, 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, 5209.59.90, 5211.42.90, 5309.11.90, 5309.19.90, 5309.21.90, 5309.29.90, 5310.90.99, 5311.00.90, 5407.92.90, 5408.10.90, 5408.21.90, 5408.31.90, 5408.32.90, 5408.33.90, 5408.34.90, 5515.13.99, 5603.11.30, 5603.11.40, 5603.11.50, 5603.11.99, 5603.12.30, 5603.12.40, 5603.12.50, 5603.12.99, 5603.13.30, 5603.13.40, 5603.13.50, 5603.13.99, 5603.14.30, 5603.14.40, 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, 5606.00.90, 5801.10.99, 5801.22.29, 5801.22.99, 5801.23.90, 5801.26.90, 5801.31.90, 5801.32.90, 5801.33.90, 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, 6805.10.20, 6805.10.90, 6805.20.20, 6805.20.90, 6805.30.20, 6805.30.90, 6806.10.10, 6806.10.90, 6806.90.90, 6814.10.90, 7019.31.90, 7019.32.20, 7019.32.90, 7019.39.99, 7019.51.20, 7019.51.99, 7019.52.20, 7019.52.99, 7019.59.20, 7019.59.99, 7019.90.40, 7019.90.90, 7106.92.19, 7106.92.21, 7106.92.22, 7108.13.20, 7115.90.90, 7202.92.10, 7202.92.90, 7205.10.10, 7307.11.10, 7307.11.90, 7307.19.91, 7307.19.99, 7307.21.10, 7307.21.91, 7307.21.99, 7307.22.90, 7307.23.10, 7307.23.90, 7307.91.19, 7307.91.20, 7307.91.90, 7307.92.90, 7307.93.10, 7307.99.20, 7307.99.91, 7307.99.99, 7309.00.90, 7310.10.11, 7310.10.19, 7310.10.90, 7311.00.90, 7315.12.91, 7315.12.99, 7315.81.90, 7315.82.91, 7315.82.92, 7315.89.91, 7315.89.92, 7315.90.91, 7315.90.99, 7318.13.90, 7318.15.90, 7318.22.90, 7318.29.90, 7320.20.90, 7320.90.90, 7325.91.10, 7325.91.90, 7408.21.20, 7408.21.90, 7408.22.10, 7408.22.90, 7408.29.10, 7408.29.90, 7415.33.90, 7604.10.12, 7604.10.20, 7604.29.12, 7604.29.20, 7606.11.20, 7606.12.90, 7606.91.90, 7606.92.90, 7607.11.19, 7607.19.90, 7611.00.90, 7616.10.90, 7801.10.90, 7804.11.90, 7806.00.10, 7806.00.90, 8003.00.20, 8101.99.90, 8104.19.90, 8105.20.90, 8108.20.90, 8108.90.90, 8109.20.90, 8109.90.90, 8112.92.90, 8112.99.20, 8112.99.90, 8207.19.20, 8207.19.90, 8207.20.10, 8207.30.10, 8207.40.10, 8207.50.90, 8207.60.10, 8207.80.10, 8209.00.10, 8209.00.92, 8301.20.90, 8307.10.90, 8308.10.90, 8308.90.90, 8309.90.90, 8311.90.90, 8407.33.90, 8409.91.20, 8409.91.90, 8411.81.20, 8411.81.90, 8411.99.20, 8415.20.90, 8415.83.10, 8421.23.20, 8421.23.90, 8436.80.91, 8437.10.91, 8437.80.10, 8438.20.10, 8438.40.10, 8438.60.10, 8443.13.20, 8451.80.10, 8458.11.10, 8458.19.10, 8458.91.90, 8459.21.10, 8459.29.10, 8459.31.10, 8459.39.90, 8459.40.10, 8459.61.10, 8460.29.10, 8462.21.91, 8462.29.91, 8462.31.10, 8462.39.10, 8462.49.21, 8463.10.10, 8463.30.10, 8463.90.10, 8467.11.10, 8467.19.10, 8467.21.10, 8467.22.10, 8467.29.10, 8468.90.10, 8477.10.10, 8477.20.10, 8477.51.11, 8477.51.21, 8477.59.11, 8477.59.21, 8480.71.10, 8482.10.10, 8482.80.10, 8483.40.91, 8501.10.12, 8501.10.99, 8501.20.90, 8501.31.20, 8501.31.30, 8501.33.20, 8501.33.30, 8501.34.20, 8501.34.30, 8501.40.22, 8501.40.29, 8501.40.39, 8501.51.90, 8501.52.20, 8501.53.91, 8501.53.99, 8501.61.90, 8501.62.90, 8501.63.90, 8501.64.91, 8501.64.99, 8502.11.90, 8502.20.90, 8506.90.90, 8507.90.90, 8511.40.90, 8511.80.90, 8511.90.90, 8516.80.90, 8536.70.10, 8536.70.20, 8536.70.30, 8542.31.90, 8542.32.90, 8542.33.90, 8542.39.90, 8545.19.28, 8545.19.29, 8548.90.90, 9001.10.90, 9013.80.90, 9013.90.30, 9015.90.10, 9016.00.10, 9016.00.90, 9017.90.10, 9017.90.90, 9024.10.90, 9024.80.90, 9025.90.90, 9028.20.90, 9029.20.90, 9029.90.20, 9030.10.90, 9030.31.10, 9030.33.10, 9030.84.10, 9030.89.10, 9031.20.90, 9031.80.90, 9032.89.90 and 9033.00.90.
Coming into Force
January 1, 2012
145. Sections 137 and 142 to 144 come into force on January 1, 2012.
PART 4
FACILITATING LOW VALUE IMPORTS
1997, c. 36
Customs Tariff
146. The List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by adding, in numerical order, the tariff provisions set out in Schedule 3 to this Act.
Coming into Force
January 1, 2012
147. This Part comes into force on January 1, 2012.
PART 5
2004, c. 26
CANADA EDUCATION SAVINGS ACT
Amendments to the Act
148. (1) Section 5 of the Canada Education Savings Act is amended by adding the following after subsection (6):
Change in care
(6.1) If, in a month following January in a particular year, an individual who was not the primary caregiver of a beneficiary in January of that year becomes the beneficiary’s primary caregiver, then the adjusted income to be used for the purposes of subsection (4) in respect of contributions made to the trustee of the trust designated by that individual is the adjusted income used to determine the amount of a child tax benefit for the first month in the particular year in respect of which the individual’s eligibility for the child tax benefit has been established.
Change in care in December
(6.2) In applying subsection (6.1) in respect of a beneficiary for whom the individual becomes the beneficiary’s primary caregiver in December, the reference to “the first month in the particular year in respect of which the individual’s eligibility for the child tax benefit has been established” in that subsection is to be read as a reference to “January of the next year”.
(2) Subsection 5(7) of the French version of the Act is replaced by the following:
Désignation
(7) La somme visée au paragraphe (4) est versée au fiduciaire de toute fiducie que le responsable du bénéficiaire au moment où la cotisation est versée désigne en la forme et selon les modalités que le ministre approuve.
(3) Section 5 of the Act is amended by adding the following after subsection (7):
More than one primary caregiver
(7.1) If there is more than one primary caregiver of the beneficiary at the time a contribution is made, the amount referred to in subsection (4) is to be paid to the trustee of the trust designated under subsection (7) to which a contribution is first made.
Additional grant less than maximum amount
(7.2) For greater certainty, if there is more than one primary caregiver of the beneficiary and the total of all amounts paid under subsection (4) to the trustee of the trust to which a contribution is first made is less than the maximum amount that may be paid under that subsection, then amounts may be paid under that subsection to the trustee of a trust designated by any primary caregiver of the beneficiary.
Coming into Force
July 1, 2011
149. This Part is deemed to have come into force on July 1, 2011.
PART 6
CHILDREN’S SPECIAL ALLOWANCES
1992, c. 48, Sch.
Children’s Special Allowances Act
150. (1) The portion of paragraph 3(1)(a) of the Children’s Special Allowances Act after subparagraph (ii) is replaced by the following:
and who resides in an institution, a group foster home, the private home of foster parents or in the private home of a guardian, tutor or other individual occupying a similar role for the month, under a decree, order or judgment of a competent tribunal; or
Application
(2) Paragraph 3(1)(a) of the Act, as amended by subsection (1), applies to special allowances payable for months after December 2011.
SOR/93–12
Children’s Special Allowance Regulations
151. (1) Section 9 of the Children’s Special Allowance Regulations is replaced by the following:
9. For the purposes of the Act, a child is considered to be maintained by an applicant in a month if
(a) the applicant, at the end of the month, provides for the child’s care, maintenance, education, training and advancement to a greater extent than any other department, agency or institution or any person; or
(b) the applicant is an entity referred to in paragraph 3(1)(a) or (b) of the Act that has applied in respect of a child who
(i) was formerly in the care of foster parents or was formerly maintained by an entity referred to in paragraph 3(1)(a) or (b) of the Act, and
(ii) has been placed in the permanent or temporary custody of a guardian, tutor or other individual occupying a similar role for the month, under a decree, order or judgment of a competent tribunal who has received financial assistance from the applicant for the month in respect of the child’s maintenance.
Application
(2) Section 9 of the Regulations, as enacted by subsection (1), applies to special allow-ances payable for months after December 2011.
PART 7
FEDERAL FINANCIAL ASSISTANCE FOR STUDENTS
1994, c. 28
Canada Student Financial Assistance Act
2008, c. 28, s. 101(1)
152. Subsection 2(2) of the Canada Student Financial Assistance Act is replaced by the following:
Other definitions
(2) In this Act, the words and expressions “borrower”, “consolidated student loan agreement”, “course”, “family income”, “family physician”, “financial assistance”, “full-time student”, “loan year”, “nurse”, “nurse practitioner”, “part-time student”, “period of studies”, “post-secondary school level”, “program of studies”, “severe permanent disability”, “student loan”, “student loan agreement” and “under-served rural or remote community” have the meanings assigned by the regulations.
153. The Act is amended by adding the following after section 9.1:
FAMILY PHYSICIANS, NURSES AND NURSE PRACTITIONERS IN UNDER-SERVED RURAL OR REMOTE COMMUNITIES
Portion of loan forgiven
9.2 (1) The Minister may forgive an amount in respect of a student loan to a borrower who begins to work in an under-served rural or remote community as a family physician, nurse or nurse practitioner, if the borrower meets the prescribed conditions.
Effective date of forgiveness
(2) The forgiveness takes effect on the prescribed day.
Agreement
(3) For the purposes of subsection (1), the Minister may enter into an agreement with a lender for the purchase of a student loan made by the lender.
2000, c. 14, s. 18
154. Section 13 of the Act is replaced by the following:
Maximum amount
13. The aggregate amount of student loans made under this Act that are outstanding may not exceed the prescribed amount.
2008, c. 28, s. 108(2)
155. (1) Paragraph 15(1)(f.1) of the Act is replaced by the following:
(f.1) respecting the circumstances in which an amount on account of principal or interest is not required to be paid in respect of student loans;
(2) Subsection 15(1) of the Act is amended by adding the following after paragraph (o):
(o.1) prescribing the amount that may be forgiven in respect of a year under section 9.2 in respect of a student loan;
(o.2) prescribing the maximum number of years in respect of which amounts may be forgiven under section 9.2 in respect of a student loan;
(3) Section 15 of the Act is amended by adding the following after subsection (1):
Maximum aggregate amount of outstanding student loans
(1.1) On the Minister’s recommendation with the Minister of Finance’s concurrence, the Governor in Council may make regulations, for the purposes of section 13,
(a) prescribing the aggregate amount of outstanding student loans that may not be exceeded; and
(b) prescribing the student loans that are to be considered for the purposes of determining, at a given time, the aggregate amount of outstanding student loans.
2009, c. 2, s. 363
156. (1) Paragraph 17.1(1)(a) of the Act is replaced by the following:
(a) deny the person financial assistance for a prescribed period;
2009, c. 2, s. 363
(2) Subsection 17.1(6) of the Act is replaced by the following:
Limitation or prescription
(6) The Minister may not take any measure under subsection (1) or (2) later than six years after the day on which he or she becomes aware of the false statement or misrepresentation or the false or misleading information.
R.S., c. S-23
Canada Student Loans Act
157. The Canada Student Loans Act is amended by adding the following after section 11:
FAMILY PHYSICIANS, NURSES AND NURSE PRACTITIONERS IN UNDER-SERVED RURAL OR REMOTE COMMUNITIES
Portion of loan forgiven
11.1 (1) The Minister may forgive an amount in respect of a guaranteed student loan to a borrower who begins to work in an under-served rural or remote community as a family physician, nurse or nurse practitioner, if the borrower meets the prescribed conditions.
Effective date of forgiveness
(2) The forgiveness takes effect on the prescribed day.
Agreement
(3) For the purposes of subsection (1), the Minister may enter into an agreement with a lender for the purchase of a guaranteed student loan made by the lender.
2008, c. 28, s. 113(1)
158. (1) Paragraph 17(k.1) of the Act is replaced by the following:
(k.1) respecting the circumstances in which an amount on account of principal or interest is not required to be paid in respect of guaranteed student loans;
(2) Paragraph 17(r) of the Act is replaced by the following:
(q.2) prescribing the amount that may be forgiven in respect of a year under section 11.1 in respect of a guaranteed student loan;
(q.3) prescribing the maximum number of years in respect of which amounts may be forgiven under section 11.1 in respect of a guaranteed student loan;
(r) defining the expressions “family physician”, “full-time student”, “nurse”, “nurse practitioner”, “part-time student”, “responsible officer of a lender” and “under-served rural or remote community” for the purposes of this Act;
Coming into Force
Order in council
159. (1) Sections 152 and 153, subsections 155(1) and (2) and sections 157 and 158 come into force on a day to be fixed by order of the Governor in Council.
Order in council
(2) Section 154 and subsection 155(3) come into force on a day to be fixed by order of the Governor in Council.
PART 8
1996, c. 23
EMPLOYMENT INSURANCE ACT
160. (1) Section 96 of the Employment Insurance Act is amended by adding the following after subsection (8.6):
Temporary measure — small business refund 2011
(8.7) If an employer’s premium is $10,000 or less for 2010, the Minister shall refund to the employer a portion of the premium for 2011 determined by the following formula if that amount is more than $2:
P2 – P1
where
P1      is the amount of the employer’s premium in 2010; and
P2      is the amount of the employer’s premium in 2011.
P1 can be equal to zero
(8.8) For the purposes of subsection (8.7), P1 is equal to zero if a person was not required to pay an employer’s premium in 2010.
Maximum refund
(8.9) A refund under subsection (8.7) shall not exceed $1,000.
(2) Section 96 of the Act is amended by adding the following after subsection (13):
No interest payable
(13.1) Despite subsection (13), no interest shall be paid on refunds payable under subsection (8.7).
PART 9
GAS TAX FUND — FINANCING MUNICIPAL INFRASTRUCTURE
Maximum payment of $2,000,000,000
161. On the requisition of the Minister set out in Schedule I.1 of the Financial Administration Act with respect to the Office of Infrastructure of Canada, there may be paid out of the Consolidated Revenue Fund for each fiscal year beginning on or after April 1, 2014, in accordance with the terms and conditions approved by the Treasury Board, a sum of not more than $2,000,000,000 to provinces, territories, municipalities, municipal associations, provincial, territorial and municipal entities and First Nations for the purpose of municipal, regional and First Nations infrastructure.
PART 10
2009, c. 2, s. 297
CANADIAN SECURITIES REGULATION REGIME TRANSITION OFFICE ACT
162. Subsection 14(1) of the Canadian Securities Regulation Regime Transition Office Act is replaced by the following:
Maximum payment
14. (1) The Minister may make direct payments, in an aggregate amount not exceeding $33,000,000, or any other amount that may be specified in an appropriation Act, to the Transition Office for its use.
PART 11
2005, c. 47, s. 1
WAGE EARNER PROTECTION PROGRAM ACT
Amendment to the Act
2009, c. 2, s. 342
163. Paragraph (a) of the definition “eligible wages” in subsection 2(1) of the Wage Earner Protection Program Act is replaced by the following:
(a) wages other than severance pay and termination pay that were earned during the longer of the following periods:
(i) the six-month period ending on the first day on which there was a receiver in relation to the former employer, and
(ii) the period beginning on the day that is six months before the day on which a proposal under Division I of Part III of the Bankruptcy and Insolvency Act is filed by or in respect of the employer or the day on which proceedings under the Companies’ Creditors Arrangement Act are commenced and ending on the date of the bankruptcy or the first day on which there was a receiver in relation to the former employer; and
Transitional Provision
Transitional
164. The Wage Earner Protection Program Act, as amended by section 163, applies
(a) in respect of wages owing to an individual by an employer who becomes bankrupt after June 5, 2011; and
(b) in respect of wages owing to an individual by an employer any of whose property comes under the possession or control of a receiver as defined in subsection 243(2) of the Bankruptcy and Insolvency Act, after June 5, 2011.
PART 12
AMENDMENTS RELATING TO EMPLOYMENT
R.S., c. H-6
Canadian Human Rights Act
165. Subsection 9(2) of the Canadian Human Rights Act is repealed.
166. Paragraph 15(1)(c) of the Act is repealed.
R.S., c. L-2
Canada Labour Code
R.S., c. 32 (2nd Supp.), s. 41 (Sch., item 1)
167. Paragraph 235(2)(b) of the Canada Labour Code is repealed.
2006, c. 9, s. 2
Conflict of Interest Act
168. Section 15 of the Conflict of Interest Act is amended by adding the following after subsection (1):
Exception
(1.1) Despite paragraph (1)(a), for the purpose of maintaining his or her employment opportunities or ability to practice his or her profession on leaving public office, a reporting public office holder may engage in employment or the practice of a profession in order to retain any licensing or professional qualifications or standards of technical proficiency necessary for that purpose if
(a) the reporting public office holder does not receive any remuneration; and
(b) the Commissioner is of the opinion that it is not incompatible with the reporting public office holder’s duties as a public office holder.
Coming into Force
One year after royal assent
169. Sections 165 to 167 come into force one year after the day on which this Act receives royal assent.
PART 13
R.S., c. J-1
JUDGES ACT
2006, c. 11, s. 2
170. Paragraph 22(2.1)(b) of the Judges Act is replaced by the following:
(b) the four other judges, $232,300 each.
PART 14
1990, c. 4
NORDION AND THERATRONICS DIVESTITURE AUTHORIZATION ACT
Deemed coming into force — April 20, 1993
171. Despite section 12 of the Nordion and Theratronics Divestiture Authorization Act, section 9 of that Act is deemed to have come into force on April 20, 1993.
PART 15
R.S., c. C-8
CANADA PENSION PLAN
Amendments to the Act
172. The definitions “employer” and “employment” in subsection 2(1) of the Canada Pension Plan are replaced by the following:
“employer”
« employeur »
“employer” means a person liable to pay salary, wages or other remuneration in relation to employment, and, in relation to an officer, includes the person from whom the officer receives their remuneration;
“employment”
« emploi »
“employment” means the state of being employed under an express or implied contract of service or apprenticeship, and includes the tenure of an office;
R.S., c. 30 (2nd Supp.), s. 3
173. The portion of subsection 8(1) of the Act before paragraph (a) is replaced by the following:
Amount of employee’s contribution
8. (1) Every employee who is employed by an employer in pensionable employment shall, by deduction as provided in this Act from the remuneration in respect of the pensionable employment paid to the employee by the employer, make an employee’s contribution for the year in which the remuneration is paid to the employee of an amount equal to the product obtained when the contribution rate for employees for the year is multiplied by the lesser of
R.S., c. 30 (2nd Supp.), s. 3; 2004, c. 22, s. 15
174. The portion of subsection 9(1) of the Act before paragraph (a) is replaced by the following:
Amount of employer’s contribution
9. (1) Every employer shall, in respect of each employee employed by the employer in pensionable employment, make an employer’s contribution for the year in which remuneration in respect of the pensionable employment is paid to the employee of an amount equal to the product obtained when the contribution rate for employers for the year is multiplied by the lesser of
1993, c. 24, s. 143(1)
175. Subsection 21(1) of the Act is replaced by the following:
Amount to be deducted and remitted by employer
21. (1) Every employer paying remuneration to an employee employed by the employer at any time in pensionable employment shall deduct from that remuneration as or on account of the employee’s contribution for the year in which the remuneration in respect of the pensionable employment is paid to the employee any amount that is determined in accordance with prescribed rules and shall remit that amount, together with any amount that is prescribed with respect to the contribution required to be made by the employer under this Act, to the Receiver General at any time that is prescribed and, if at that prescribed time the employer is a prescribed person, the remittance shall be made to the account of the Receiver General at a financial institution (within the meaning that would be assigned by the definition “financial institution” in subsection 190(1) of the Income Tax Act if that definition were read without reference to its paragraphs (d) and (e)).
Coming into Force
January 1, 2006
176. This Part is deemed to have come into force on January 1, 2006.
PART 16
2010, c. 12
JOBS AND ECONOMIC GROWTH ACT
177. Section 1679 of the Jobs and Economic Growth Act is amended by replacing the subsection 10(4) that it enacts with 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 Chief Human Resources Officer appointed under subsection 6(2.1) of the Financial Administration Act, that it is not practical to apply those subsections given the size of that portion of the public sector.
178. Subsection 1680(1) of the Act is amended by replacing the subsections 38.1(1) and (2) that it enacts with the following:
Report — 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 Chief Human Resources Officer appointed under subsection 6(2.1) of the Financial Administration Act 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 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.
PART 17
R.S., c. V-1; 2000, c. 34, par. 95(a)(F)
DEPARTMENT OF VETERANS AFFAIRS ACT
179. The Department of Veterans Affairs Act is amended by adding the following after section 1:
INTERPRETATION
Definition of “dependant”
1.1 For the purposes of this Act, “dependant” means the spouse or common-law partner or child of any person referred to in subparagraph 4(a)(i), or any other person who provided or received care or support, financial or otherwise, to or from that person.
2000, c. 34, s. 13(2)
180. Paragraph 5(c) of the Act is replaced by the following:
(c) respecting the care, treatment or other benefits to be provided or that the Minister will pay for in whole or in part, the circumstances in which the Minister will pay in whole or in part and the circumstances in which the Minister may cease to pay in whole or in part;
PART 18
2000, c. 9
CANADA ELECTIONS ACT
Amendments to the Act
2003, c. 19, s. 40
181. Subsection 435.01(2) of the Canada Elections Act is replaced by the following:
Computation of fund
(2) An allowance fund for a quarter is the product of the number of valid votes cast in the election referred to in subsection (1) multiplied by the applicable following number:
(a) $0.3825, for the quarter that begins on April 1, 2012 and the three following quarters;
(b) $0.255, for the quarter that begins on April 1, 2013 and the three following quarters; and
(c) $0.1275, for the quarter that begins on April 1, 2014 and the three following quarters.
Coming into Force
April 1, 2012
182. This Part comes into force on April 1, 2012.
PART 19
SPECIAL RETIREMENT ARRANGEMENTS
1992, c. 46, Sch. I
Special Retirement Arrangements Act
183. Section 15 of the Special Retirement Arrangements Act is replaced by the following:
Persons required to contribute
15. Every person who is subject to a retirement compensation arrangement that is designated by the regulations is required to contribute to the Retirement Compensation Arrangements Account, by reservation from the person’s salary, from any benefit that is or becomes payable to, or in respect of, that person or otherwise, in the manner and under the circumstances prescribed in respect of that arrangement, at the rate or rates established by the regulations in respect of that arrangement.
1992, c. 46
An act to amend certain acts in relation to pensions and to enact the Special Retirement Arrangements Act and the Pension Benefits Division Act
Retroactive coming into force
184. Despite subsection 109(1) of An Act to amend certain Acts in relation to pensions and to enact the Special Retirement Arrangements Act and the Pension Benefits Division Act, chapter 46 of the Statutes of Canada, 1992, (in this section referred to as the “amending Act”) and Order in Council P.C. 1994-2097, made on December 14, 1994 and registered as SI/94-146,
(a) subsections 2(4) and 6(2), sections 8, 11 and 18, subsection 33(2), sections 40 and 41, subsection 48(1) and sections 61, 68 and 70 of the amending Act are deemed to have come into force on December 15, 1994;
(b) paragraph 42.1(1)(a) of the Public Service Superannuation Act, as enacted by section 22 of the amending Act, is deemed to have come into force on December 15, 1994;
(c) paragraph 50.1(1)(a) of the Canadian Forces Superannuation Act, as enacted by section 49 of the amending Act, is deemed to have come into force on December 15, 1994;
(d) paragraph 26.1(1)(a) of the Royal Canadian Mounted Police Superannuation Act, as enacted by section 77 of the amending Act, is deemed to have come into force on December 15, 1994; and
(e) section 106 of the amending Act is deemed to have come into force on December 14, 1994.
PART 20
1993, c. 16
MOTOR VEHICLE SAFETY ACT
185. Section 7 of the Motor Vehicle Safety Act is amended by adding the following after subsection (1):
Exception — temporary importation
(1.1) Sections 5 and 6 do not apply to a resident of Canada who imports a vehicle that is licensed in the United States if the vehicle is rented in the United States from a vehicle rental business and is being imported into Canada for non-commercial purposes.
Importer to remove vehicle from Canada
(1.2) A resident of Canada who imports a vehicle under subsection (1.1) shall remove the vehicle from Canada within a period of 30 days, or any other prescribed period, beginning on the day on which the vehicle is imported.
Rental business to remove vehicle from Canada
(1.3) If, within the period referred to in subsection (1.2), the resident of Canada delivers the vehicle to a vehicle rental business in Canada with the consent of the business, then the vehicle rental business shall remove the vehicle from Canada before the end of that period.
Subsection (1.2) does not apply
(1.4) For greater certainty, if a vehicle rental business is required under subsection (1.3) to remove the vehicle from Canada, subsection (1.2) does not apply to the resident of Canada.
Regulations
(1.5) The Governor in Council may make regulations
(a) respecting vehicles imported under subsection (1.1);
(b) respecting the importation or removal of vehicles under subsections (1.1) to (1.4); and
(c) defining, for the purposes of those subsections, any term used in them.
186. (1) The portion of subsection 17(1) of the Act before paragraph (a) is replaced by the following:
Offence and punishment
17. (1) Every corporation that contravenes any provision of this Act or the regulations
(2) The portion of subsection 17(2) of the Act before paragraph (a) is replaced by the following:
Offence and punishment
(2) Every individual who contravenes any provision of this Act or the regulations
PART 21
R.S., c. F-8; 1995, c. 17, s. 45(1)
FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS ACT
1997, c. 10, s. 262
187. The portion of section 8.4 of the Federal-Provincial Fiscal Arrangements Act before paragraph (a) is replaced by the following:
Payments to province
8.4 If there is a sales tax harmonization agreement with the government of a province, the appropriate minister may pay to the province out of amounts received in a fiscal year under Part IX of the Excise Tax Act
188. Section 8.7 of the Act is renumbered as subsection 8.7(1) and is amended by adding the following:
Confirmation of past payments
(2) Payments that were made before the date on which the Keeping Canada’s Economy and Jobs Growing Act was assented to and that could have been authorized under section 8.4, as amended by that Act, if that version of section 8.4 had been in force on the date those payments were made are, for greater certainty, ratified and confirmed and all actions taken in respect of those payments are ratified and confirmed.
PART 22
2005, c. 34
DEPARTMENT OF HUMAN RESOURCES AND SKILLS DEVELOPMENT ACT
189. Subsection 27(2) of the Department of Human Resources and Skills Development Act is replaced by the following:
Residence
(2) The Chairperson and Vice-Chairperson shall reside in the National Capital Region or at the place designated by the Governor in Council under subsection (1), or within reasonable commuting distance of that region or place.

SCHEDULE 1
(Section 137)
LIST OF COUNTRIES AND APPLICABLE TARIFF TREATMENTS
The following countries and territories are designated beneficiary countries for the purposes of the tariff treatments indicated. Tariff treatment abbreviations are defined in section 27 of the Customs Tariff.

Tariff Treatment
Country Name
MFN
GPT
LDCT
Other
Afghanistan
X
X
X

Albania
X



Algeria
X
X


American Samoa
X
X


Andorra
X



Angola
X
X
X

Anguilla
X
X

CCCT
Antigua and Barbuda
X
X

CCCT
Antilles, Netherlands
X
X


Argentina
X
X


Armenia
X
X


Ascension Island
X
X


Australia
X


AUT
Austria
X



Azerbaijan
X
X


Bahamas
X
X

CCCT
Bahrain
X
X


Bangladesh
X
X
X

Barbados
X
X

CCCT
Belarus
X



Belgium
X



Belize
X
X

CCCT
Benin
X
X
X

Bermuda
X
X

CCCT
Bhutan
X
X
X

Bolivia
X
X


Bosnia and Herzegovina
X
X


Botswana
X
X


Brazil
X
X


British Indian Ocean Territory
X
X


Brunei
X
X


Bulgaria
X



Burkina Faso
X
X
X

Burma
X



Burundi
X
X
X

Cambodia
X
X
X

Cameroon
X
X


Cape Verde
X
X
X

Cayman Islands
X
X

CCCT
Central African Republic
X
X
X

Chad
X
X
X

Channel Islands
X



Chile
X
X

CT
China
X
X


Christmas Island
X
X


Cocos (Keeling) Islands
X
X


Colombia
X
X

COLT
Comoros
X
X
X

Congo
X
X


Cook Islands
X
X


Costa Rica
X
X

CRT
Côte d’Ivoire
X
X


Croatia
X
X


Cuba
X
X


Cyprus
X



Czech Republic
X



Democratic Republic of Congo
X
X
X

Denmark
X



Djibouti
X
X
X

Dominica
X
X

CCCT
Dominican Republic
X
X


Ecuador
X
X


Egypt
X
X


El Salvador
X
X


Equatorial Guinea
X
X
X

Eritrea
X
X
X

Estonia
X



Ethiopia
X
X
X

Falkland Islands
X
X


Fiji
X
X


Finland
X



France
X



French Polynesia
X
X


Gabon
X
X


Gambia
X
X
X

Georgia
X
X


Germany
X



Ghana
X
X


Gibraltar
X
X


Greece
X



Grenada
X
X

CCCT
Guam
X
X


Guatemala
X
X


Guinea
X
X
X

Guinea-Bissau
X
X
X

Guyana
X
X

CCCT
Haiti
X
X
X

Honduras
X
X


Hong Kong
X
X


Hungary
X



Iceland
X


IT
India
X
X


Indonesia
X
X


Iran
X
X


Iraq
X
X


Ireland
X



Isle of Man
X



Israel
X
X

CIAT
Italy
X



Jamaica
X
X

CCCT
Japan
X



Jordan
X
X


Kazakhstan
X
X


Kenya
X
X


Kiribati
X
X
X

Kosovo
X



Kuwait
X
X


Kyrgyzstan
X
X


Laos
X
X
X

Latvia
X



Lebanon
X
X


Lesotho
X
X
X

Liberia
X
X
X

Libya
X



Liechtenstein
X


SLT
Lithuania
X



Luxembourg
X



Macao
X
X


Macedonia
X
X


Madagascar
X
X
X

Malawi
X
X
X

Malaysia
X
X


Maldives
X
X
X

Mali
X
X
X

Malta
X



Mariana Islands
X
X


Marshall Islands
X
X


Mauritania
X
X
X

Mauritius
X
X


Mexico
X
X

MT, MUST
Micronesia
X
X


Moldova
X
X


Monaco
X



Mongolia
X
X


Montenegro
X



Montserrat
X
X

CCCT
Morocco
X
X


Mozambique
X
X
X

Namibia
X
X


Nauru
X
X


Nepal
X
X
X

Netherlands
X



New Caledonia and Dependencies
X
X


New Zealand
X


NZT
Nicaragua
X
X


Niger
X
X
X

Nigeria
X
X


Niue
X
X


Norfolk Island
X
X


North Africa, Spanish
X
X


Norway
X


NT
Oman
X
X


Pakistan
X
X


Palau
X
X


Panama
X
X


Papua New Guinea
X
X


Paraguay
X
X


Peru
X
X

PT
Philippines
X
X


Pitcairn
X
X


Poland
X



Portugal
X



Puerto Rico
X


UST, MUST
Qatar
X
X


Romania
X



Russia
X
X


Rwanda
X
X
X

Saint Helena and Dependencies
X
X


Saint Kitts and Nevis
X
X

CCCT
Saint Lucia
X
X

CCCT
Saint Vincent and the Grenadines
X
X

CCCT
Samoa
X
X
X

San Marino
X



Sao Tome and Principe
X
X
X

Saudi Arabia
X



Senegal
X
X
X

Serbia
X



Seychelles
X
X


Sierra Leone
X
X
X

Singapore
X
X


Slovakia
X



Slovenia
X



Solomon Islands
X
X
X

Somalia
X
X
X

South Africa
X
X


South Korea
X
X


Southern and Antarctic Territories French
X
X


Spain
X



Sri Lanka
X
X


Sudan
X
X
X

Suriname
X
X


Swaziland
X
X


Sweden
X



Switzerland
X


SLT
Syria
X
X


Taiwan
X



Tajikistan
X
X


Tanzania
X
X
X

Thailand
X
X


Timor-Leste
X
X
X

Togo
X
X
X

Tokelau Islands
X
X


Tonga
X
X


Trinidad and Tobago
X
X

CCCT
Tristan Da Cunha
X
X


Tunisia
X
X


Turkey
X
X


Turkmenistan
X
X


Turks and Caicos Islands
X
X

CCCT
Tuvalu
X
X
X

Uganda
X
X
X

Ukraine
X
X


United Arab Emirates
X
X


United Kingdom
X



United States of America
X


UST, MUST
Uruguay
X
X


Uzbekistan
X
X


Vanuatu
X
X
X

Vatican (Holy See)
X



Venezuela
X
X


Vietnam
X
X


Virgin Islands, British
X
X

CCCT
Virgin Islands, U.S.A.
X
X


West Indies, French
X



Yemen
X
X
X

Zambia
X
X
X

Zimbabwe
X
X



SCHEDULE 2
(Section 143)


Most-Favoured-Nation Tariff
Preferential Tariff




Tariff Item
Description of Goods
Initial Rate
Final Rate
Initial Rate
Final Rate












2514.00.00
Slate, whether or not roughly trimmed or merely cut, by
Free
Free (A)
UST: Free
UST: Free (A)

sawing or otherwise, into blocks or slabs of a rectangular


MT: Free
MT: Free (A)

(including square) shape.


MUST: Free
MUST: Free (A)




CT: Free
CT: Free (A)




CIAT: Free
CIAT: Free (A)




CRT: Free
CRT: Free (A)




IT: Free
IT: Free (A)




NT: Free
NT: Free (A)




SLT: Free
SLT: Free (A)




PT: Free
PT: Free (A)




COLT: Free
COLT: Free (A)




GPT: Free
GPT: Free (A)




LDCT: Free
LDCT: Free (A)




CCCT: Free
CCCT: Free (A)




AUT: N/A
AUT: N/A




NZT: N/A
NZT: N/A
2515.20.00
-Ecaussine and other calcareous monumental or building
Free
Free (A)
UST: Free
UST: Free (A)

stone; alabaster


MT: Free
MT: Free (A)




MUST: Free
MUST: Free (A)




CT: Free
CT: Free (A)




CIAT: Free
CIAT: Free (A)




CRT: Free
CRT: Free (A)




IT: Free
IT: Free (A)




NT: Free
NT: Free (A)




SLT: Free
SLT: Free (A)




PT: Free
PT: Free (A)




COLT: Free
COLT: Free (A)




GPT: Free
GPT: Free (A)




LDCT: Free
LDCT: Free (A)




CCCT: Free
CCCT: Free (A)




AUT: N/A
AUT: N/A




NZT: N/A
NZT: N/A
2516.12.00
--Merely cut, by sawing or otherwise, into blocks or
Free
Free (A)
UST: Free
UST: Free (A)

slabs of a rectangular (including square) shape


MT: Free
MT: Free (A)




MUST: Free
MUST: Free (A)




CT: Free
CT: Free (A)




CIAT: Free
CIAT: Free (A)




CRT: Free
CRT: Free (A)




IT: Free
IT: Free (A)




NT: Free
NT: Free (A)




SLT: Free
SLT: Free (A)




PT: Free
PT: Free (A)




COLT: Free
COLT: Free (A)




GPT: Free
GPT: Free (A)




LDCT: Free
LDCT: Free (A)




CCCT: Free
CCCT: Free (A)




AUT: N/A
AUT: N/A




NZT: N/A
NZT: N/A






2516.20.00
-Sandstone
Free
Free (A)
UST: Free
UST: Free (A)




MT: Free
MT: Free (A)




MUST: Free
MUST: Free (A)




CT: Free
CT: Free (A)




CIAT: Free
CIAT: Free (A)




CRT: Free
CRT: Free (A)




IT: Free
IT: Free (A)




NT: Free
NT: Free (A)




SLT: Free
SLT: Free (A)




PT: Free
PT: Free (A)




COLT: Free
COLT: Free (A)




GPT: Free
GPT: Free (A)




LDCT: Free
LDCT: Free (A)




CCCT: Free
CCCT: Free (A)




AUT: N/A
AUT: N/A




NZT: N/A
NZT: N/A
2516.90.00
-Other monumental or building stone
Free
Free (A)
UST: Free
UST: Free (A)




MT: Free
MT: Free (A)




MUST: Free
MUST: Free (A)




CT: Free
CT: Free (A)




CIAT: Free
CIAT: Free (A)




CRT: Free
CRT: Free (A)




IT: Free
IT: Free (A)




NT: Free
NT: Free (A)




SLT: Free
SLT: Free (A)




PT: Free
PT: Free (A)




COLT: Free
COLT: Free (A)




GPT: Free
GPT: Free (A)




LDCT: Free
LDCT: Free (A)




CCCT: Free
CCCT: Free (A)




AUT: N/A
AUT: N/A




NZT: N/A
NZT: N/A
2530.90.00
-Other
Free
Free (A)
UST: Free
UST: Free (A)




MT: Free
MT: Free (A)




MUST: Free
MUST: Free (A)




CT: Free
CT: Free (A)




CIAT: Free
CIAT: Free (A)




CRT: Free
CRT: Free (A)




IT: Free
IT: Free (A)




NT: Free
NT: Free (A)




SLT: Free
SLT: Free (A)




PT: Free
PT: Free (A)




COLT: Free
COLT: Free (A)




GPT: Free
GPT: Free (A)




LDCT: Free
LDCT: Free (A)




CCCT: Free
CCCT: Free (A)




AUT: N/A
AUT: N/A




NZT: N/A
NZT: N/A
2707.40.00
-Naphthalene
Free
Free (A)
UST: Free
UST: Free (A)




MT: Free
MT: Free (A)




MUST: Free
MUST: Free (A)




CT: Free
CT: Free (A)




CIAT: Free
CIAT: Free (A)




CRT: Free
CRT: Free (A)




IT: Free
IT: Free (A)




NT: Free
NT: Free (A)




SLT: Free
SLT: Free (A)




PT: Free
PT: Free (A)




COLT: Free
COLT: Free (A)




GPT: Free
GPT: Free (A)




LDCT: Free
LDCT: Free (A)




CCCT: Free
CCCT: Free (A)




AUT: N/A
AUT: N/A




NZT: N/A
NZT: N/A
2707.99.00
--Other
Free
Free (A)
UST: Free
UST: Free (A)




MT: Free
MT: Free (A)




MUST: Free
MUST: Free (A)




CT: Free
CT: Free (A)




CIAT: Free
CIAT: Free (A)




CRT: Free
CRT: Free (A)




IT: Free
IT: Free (A)




NT: Free
NT: Free (A)




SLT: Free
SLT: Free (A)




PT: Free
PT: Free (A)




COLT: Free
COLT: Free (A)




GPT: Free
GPT: Free (A)




LDCT: Free
LDCT: Free (A)




CCCT: Free
CCCT: Free (A)




AUT: N/A
AUT: N/A




NZT: N/A
NZT: N/A

-Waste oils:




2710.91.00
--Containing polychlorinated biphenyls (PCBs),
Free
Free (A)
UST: Free
UST: Free (A)

polychlorinated terphenyls (PCTs) or polybrominated


MT: Free
MT: Free (A)

biphenyls (PBBs)


MUST: Free
MUST: Free (A)




CT: Free
CT: Free (A)

Note: The General Tariff rate that applies to goods of


CIAT: Free
CIAT: Free (A)

this tariff item is the Most-Favoured-Nation Tariff rate


CRT: Free
CRT: Free (A)




IT: Free
IT: Free (A)




NT: Free
NT: Free (A)




SLT: Free
SLT: Free (A)




PT: Free
PT: Free (A)




COLT: Free
COLT: Free (A)




GPT: Free
GPT: Free (A)




LDCT: Free
LDCT: Free (A)




CCCT: Free
CCCT: Free (A)




AUT: N/A
AUT: N/A




NZT: N/A
NZT: N/A






2710.99.00
--Other
Free
Free (A)
UST: Free
UST: Free (A)




MT: Free
MT: Free (A)

Note: The General Tariff rate that applies to goods of


MUST: Free
MUST: Free (A)

this tariff item is the Most-Favoured-Nation Tariff rate


CT: Free
CT: Free (A)




CIAT: Free
CIAT: Free (A)




CRT: Free
CRT: Free (A)




IT: Free
IT: Free (A)




NT: Free
NT: Free (A)




SLT: Free
SLT: Free (A)




PT: Free
PT: Free (A)




COLT: Free
COLT: Free (A)




GPT: Free
GPT: Free (A)




LDCT: Free
LDCT: Free (A)




CCCT: Free
CCCT: Free (A)




AUT: N/A
AUT: N/A




NZT: N/A
NZT: N/A
2712.90.00
-Other
Free
Free (A)
UST: Free
UST: Free (A)




MT: Free
MT: Free (A)




MUST: Free
MUST: Free (A)




CT: Free
CT: Free (A)




CIAT: Free
CIAT: Free (A)




CRT: Free
CRT: Free (A)




IT: Free
IT: Free (A)




NT: Free
NT: Free (A)




SLT: Free
SLT: Free (A)




PT: Free
PT: Free (A)




COLT: Free
COLT: Free (A)




GPT: Free
GPT: Free (A)




LDCT: Free
LDCT: Free (A)




CCCT: Free
CCCT: Free (A)




AUT: N/A
AUT: N/A




NZT: N/A
NZT: N/A
2713.20.00
-Petroleum bitumen
Free
Free (A)
UST: Free
UST: Free (A)




MT: Free
MT: Free (A)




MUST: Free
MUST: Free (A)




CT: Free
CT: Free (A)




CIAT: Free
CIAT: Free (A)




CRT: Free
CRT: Free (A)




IT: Free
IT: Free (A)




NT: Free
NT: Free (A)




SLT: Free
SLT: Free (A)




PT: Free
PT: Free (A)




COLT: Free
COLT: Free (A)




GPT: Free
GPT: Free (A)




LDCT: Free
LDCT: Free (A)




CCCT: Free
CCCT: Free (A)




AUT: N/A
AUT: N/A




NZT: N/A
NZT: N/A
2715.00.00
Bituminous mixtures based on natural asphalt, on natural
Free
Free (A)
UST: Free
UST: Free (A)

bitumen, on petroleum bitumen, on mineral tar or on


MT: Free
MT: Free (A)

mineral tar pitch (for example, bituminous mastics,


MUST: Free
MUST: Free (A)

cut-backs).


CT: Free
CT: Free (A)




CIAT: Free
CIAT: Free (A)




CRT: Free
CRT: Free (A)




IT: Free
IT: Free (A)




NT: Free
NT: Free (A)




SLT: Free
SLT: Free (A)




PT: Free
PT: Free (A)




COLT: Free
COLT: Free (A)




GPT: Free
GPT: Free (A)




LDCT: Free
LDCT: Free (A)




CCCT: Free
CCCT: Free (A)




AUT: N/A
AUT: N/A




NZT: N/A
NZT: N/A
2804.29.00
--Other
Free
Free (A)
UST: Free
UST: Free (A)




MT: Free
MT: Free (A)




MUST: Free
MUST: Free (A)




CT: Free
CT: Free (A)




CIAT: Free
CIAT: Free (A)




CRT: Free
CRT: Free (A)




IT: Free
IT: Free (A)




NT: Free
NT: Free (A)




SLT: Free
SLT: Free (A)




PT: Free
PT: Free (A)




COLT: Free
COLT: Free (A)




GPT: Free
GPT: Free (A)




LDCT: Free
LDCT: Free (A)




CCCT: Free
CCCT: Free (A)




AUT: N/A
AUT: N/A




NZT: N/A
NZT: N/A
2805.19.00
--Other
Free
Free (A)
UST: Free
UST: Free (A)




MT: Free
MT: Free (A)




MUST: Free
MUST: Free (A)




CT: Free
CT: Free (A)




CIAT: Free
CIAT: Free (A)




CRT: Free
CRT: Free (A)




IT: Free
IT: Free (A)




NT: Free
NT: Free (A)




SLT: Free
SLT: Free (A)




PT: Free
PT: Free (A)




COLT: Free
COLT: Free (A)




GPT: Free
GPT: Free (A)




LDCT: Free
LDCT: Free (A)




CCCT: Free
CCCT: Free (A)




AUT: N/A
AUT: N/A




NZT: N/A
NZT: N/A
2811.19.00
--Other
Free
Free (A)
UST: Free
UST: Free (A)




MT: Free
MT: Free (A)




MUST: Free
MUST: Free (A)




CT: Free
CT: Free (A)




CIAT: Free
CIAT: Free (A)




CRT: Free
CRT: Free (A)




IT: Free
IT: Free (A)




NT: Free
NT: Free (A)




SLT: Free
SLT: Free (A)




PT: Free
PT: Free (A)




COLT: Free
COLT: Free (A)




GPT: Free
GPT: Free (A)




LDCT: Free
LDCT: Free (A)




CCCT: Free
CCCT: Free (A)




AUT: N/A
AUT: N/A




NZT: N/A
NZT: N/A
2811.21.00
--Carbon dioxide
Free
Free (A)
UST: Free
UST: Free (A)




MT: Free
MT: Free (A)




MUST: Free
MUST: Free (A)




CT: Free
CT: Free (A)




CIAT: Free
CIAT: Free (A)




CRT: Free
CRT: Free (A)




IT: Free
IT: Free (A)




NT: Free
NT: Free (A)




SLT: Free
SLT: Free (A)




PT: Free
PT: Free (A)




COLT: Free
COLT: Free (A)




GPT: Free
GPT: Free (A)




LDCT: Free
LDCT: Free (A)




CCCT: Free
CCCT: Free (A)




AUT: N/A
AUT: N/A




NZT: N/A
NZT: N/A
2811.29.00
--Other
Free
Free (A)
UST: Free
UST: Free (A)




MT: Free
MT: Free (A)




MUST: Free
MUST: Free (A)




CT: Free
CT: Free (A)




CIAT: Free
CIAT: Free (A)




CRT: Free
CRT: Free (A)




IT: Free
IT: Free (A)




NT: Free
NT: Free (A)




SLT: Free
SLT: Free (A)




PT: Free
PT: Free (A)




COLT: Free
COLT: Free (A)




GPT: Free
GPT: Free (A)




LDCT: Free
LDCT: Free (A)




CCCT: Free
CCCT: Free (A)




AUT: N/A
AUT: N/A




NZT: N/A
NZT: N/A
2812.10.00
-Chlorides and chloride oxides
Free