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Bill C-59

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C-59
Second Session, Forty-first Parliament,
62-63-64 Elizabeth II, 2013-2014-2015
HOUSE OF COMMONS OF CANADA
BILL C-59
An Act to implement certain provisions of the budget tabled in Parliament on April 21, 2015 and other measures

first reading, May 7, 2015

MINISTER OF FINANCE

90767

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 budget tabled in Parliament on April 21, 2015 and other measures”.
SUMMARY
Part 1 implements income tax measures and related measures proposed or referenced in the April 21, 2015 budget. In particular, it
(a) reduces the required minimum amount that must be withdrawn annually from a registered retirement income fund, a variable benefit money purchase registered pension plan or a pooled registered pension plan;
(b) ensures that amounts received on account of the new critical injury benefit and the new family caregiver relief benefit under the Canadian Forces Members and Veterans Re-establishment and Compensation Act are exempt from income tax;
(c) decreases the small business tax rate and makes consequential adjustments to the dividend gross-up factor and dividend tax credit;
(d) increases the lifetime capital gains exemption to $1 million for qualified farm and fishing properties;
(e) introduces the home accessibility tax credit;
(f) extends, for one year, the mineral exploration tax credit for flow-through share investors;
(g) extends, for five years, the tax deferral regime that applies to patronage dividends paid to members by an eligible agricultural cooperative in the form of eligible shares;
(h) extends until the end of 2018 the temporary measure that allows certain family members to open a registered disability savings plan for an adult individual who might not be able to enter into a contract;
(i) permits certain foreign charitable foundations to be registered as qualified donees;
(j) increases the annual contribution limit for tax-free savings accounts to $10,000;
(k) creates a new quarterly remitter category for certain small new employers; and
(l) provides an accelerated capital cost allowance for investment in machinery and equipment used in manufacturing and processing.
Part 2 implements various measures for families.
Division 1 of Part 2 implements the income tax measures announced on October 30, 2014. It amends the Income Tax Act to increase the maximum annual amounts deductible for child care expenses, to repeal the child tax credit and to introduce the family tax cut credit that is modified to include transferred education-related amounts in the calculation of that credit as announced in the April 21, 2015 budget.
Division 2 of Part 2 amends the Universal Child Care Benefit Act to, effective January 1, 2015, enhance the universal child care benefit by providing $160 per month for children under six years of age and by providing a new benefit of $60 per month for children six years of age or older but under 18 years of age.
It also amends the Children’s Special Allowances Act to, effective January 1, 2015, increase the special allowance supplement for children under six years of age from $100 to $160 per month and introduce a special allowance supplement in the amount of $60 per month for children six years of age or older but under 18 years of age.
Part 3 enacts and amends several Acts in order to implement various measures.
Division 1 of Part 3 enacts the Federal Balanced Budget Act. That Act provides for certain measures that are to apply in the case of a projected or recorded deficit. It also provides for the appearance of the Minister of Finance before a House of Commons committee to explain the reasons for the deficit and present a plan for a return to balanced budgets.
Division 2 of Part 3 enacts the Prevention of Terrorist Travel Act in order to establish a mechanism to protect information in respect of judicial proceedings in relation to decisions made by the designated minister under the Canadian Passport Order to prevent the commission of a terrorism offence or for the purposes of the national security of Canada or a foreign country or state. It also makes a related amendment to the Canada Evidence Act.
Division 3 of Part 3 amends the Industrial Design Act, the Patent Act and the Trade-marks Act to, among other things, provide for extensions of time limits in unforeseen circumstances and provide the authority to make regulations respecting the correction of obvious errors. It also amends the Patent Act and the Trade-marks Act to protect communications between patent or trade-mark agents and their clients in the same way as communications that are subject to solicitor-client privilege.
Division 4 of Part 3 amends the Canada Labour Code to increase the maximum amount of compassionate care leave to 28 weeks and to extend to 52 weeks the period within which that leave may be taken. It also amends the Employment Insurance Act to, among other things, increase to 26 the maximum number of weeks of compassionate care benefits and to extend to 52 weeks the period within which those benefits may be paid.
Division 5 of Part 3 amends the Copyright Act to extend the term of copyright protection for a published sound recording and a performer’s performance fixed in a published sound recording from 50 years to 70 years after publication. However, the term is capped at 100 years after the first fixation of, respectively, the sound recording or the performer’s performance in a sound recording.
Division 6 of Part 3 amends the Export Development Act to add a development finance function to the current mandate of Export Development Canada (EDC), which will enable EDC to provide development financing and other forms of development support in a manner consistent with Canada’s international development priorities. The amendments also provide that the Minister for International Trade is to consult the Minister for International Development on matters related to EDC’s development finance function.
Division 7 of Part 3 amends the Canada Labour Code in order to, among other things, provide that Parts II and III of that Act apply to persons who are not employees but who perform for employers activities whose primary purpose is to enable those persons to acquire knowledge or experience, set out circumstances in which Part III of that Act does not apply to those persons and provide for regulations to be made to apply and adapt any provision of that Part to them.
Division 8 of Part 3 amends the Members of Parliament Retiring Allowances Act to, among other things, provide that the Chief Actuary is not permitted to distinguish between members of either House of Parliament when fixing contribution rates under that Act.
Division 9 of Part 3 amends the National Energy Board Act to extend the maximum duration of licences for the exportation of natural gas that are issued under that Act.
Division 10 of Part 3 amends the Parliament of Canada Act to establish an office to be called the Parliamentary Protective Service, which is to be responsible for all matters with respect to physical security throughout the parliamentary precinct and Parliament Hill and is to be under the responsibility of the Speaker of the Senate and the Speaker of the House of Commons. The Division provides that the Speakers of the two Houses of Parliament and the Minister of Public Safety and Emergency Preparedness must enter into an arrangement to have the Royal Canadian Mounted Police provide physical security services throughout that precinct and Parliament Hill. It also makes consequential amendments to other Acts.
Division 11 of Part 3 amends the definition “insured participant” in the Employment Insurance Act to extend eligibility for assistance under employment benefits under Part II of that Act, while providing that the definition as it reads before that Division comes into force may continue to apply for the purposes of an agreement with a government under section 63 of that Act that is entered into after that Division comes into force. It also contains transitional provisions and makes consequential amendments.
Division 12 of Part 3 amends the Canada Small Business Financing Act to modify the definition “small business” in order to increase the maximum amount of estimated gross annual revenue referred to in that definition. It also amends provisions of that Act that relate to eligibility criteria for borrowers for the purpose of financing the purchase or improvement of real property or immovables, in order to increase the maximum outstanding loan amount.
Division 13 of Part 3 amends the Personal Information Protection and Electronic Documents Act to extend the application of that Act to organizations set out in Schedule 4 in respect of personal information described in that Schedule.
Division 14 of Part 3 amends the Proceeds of Crime (Money Laundering) and Terrorist Financing Act to require the Financial Transactions and Reports Analysis Centre of Canada to disclose designated information to provincial securities regulators in certain circumstances.
Division 15 of Part 3 amends the Immigration and Refugee Protection Act to
(a) clarify and expand the application of certain provisions requiring the collection of biometric information so that those requirements apply not only to applications for a temporary resident visa, work permit or study permit but may also apply to other types of applications, claims and requests made under that Act that are specified in the regulations; and
(b) authorize the Minister of Citizenship and Immigration and the Minister of Public Safety and Emergency Preparedness to administer that Act using electronic means, including by allowing the making of an automated decision and by requiring the making of an application, request or claim, the submitting of documents or the providing of information, using electronic means.
Division 16 of Part 3 amends the First Nations Fiscal Management Act to accelerate and streamline participation in the scheme established under that Act, reduce the regulatory burden on participating first nations and strengthen the confidence of capital markets and investors in respect of that scheme.
Division 17 of Part 3 amends the Canadian Forces Members and Veterans Re-establishment and Compensation Act to
(a) add a purpose statement to that Act;
(b) improve the transition process of Canadian Forces members and veterans to civilian life by allowing the Minister of Veterans Affairs to make decisions in respect of applications made by those members for services, assistance and compensation under that Act before their release from the Canadian Forces and to provide members and veterans with information and guidance before and after their release;
(c) establish the retirement income security benefit to provide eligible veterans and survivors with a continued financial benefit after the age of 65 years;
(d) establish the critical injury benefit to provide eligible Canadian Forces members and veterans with lump-sum compensation for severe, sudden and traumatic injuries or acute diseases that are service related, regardless of whether they result in permanent disability; and
(e) establish the family caregiver relief benefit to provide eligible veterans who require a high level of ongoing care from an informal caregiver with an annual grant to recognize that caregiver’s support.
The Division also amends the Veterans Review and Appeal Board Act as a consequence of the establishment of the critical injury benefit.
Division 18 of Part 3 amends the Ending the Long-gun Registry Act to, among other things, provide that the Access to Information Act and the Privacy Act do not apply with respect to records and copies of records that are to be destroyed in accordance with the Ending the Long-gun Registry Act. The non-application of the Access to Information Act and the Privacy Act is retroactive to October 25, 2011, the day on which the Ending the Long-gun Registry Act was introduced into Parliament.
Division 19 of Part 3 amends the Trust and Loan Companies Act, the Bank Act, the Insurance Companies Act and the Cooperative Credit Associations Act to modernize, clarify and enhance the protection of prescribed supervisory information that relates to federally regulated financial institutions.
Division 20 of Part 3 authorizes the Treasury Board to establish and modify, despite the Public Service Labour Relations Act, terms and conditions of employment related to the sick leave of employees who are employed in the core public administration.
It also authorizes the Treasury Board to establish and modify, despite that Act, a short-term disability program, and it requires the Treasury Board to establish a committee to make joint recommendations regarding any modifications to that program.
Finally, it authorizes the Treasury Board to modify, despite that Act, the existing public service long-term disability programs in respect of the period during which employees are not entitled to receive benefits.

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 BUDGET TABLED IN PARLIAMENT ON APRIL 21, 2015 AND OTHER MEASURES
SHORT TITLE
1.       Economic Action Plan 2015 Act, No. 1
PART 1
AMENDMENTS TO THE INCOME TAX ACT AND TO RELATED LEGISLATION
2–28.       
PART 2
SUPPORT FOR FAMILIES
Division 1
Income Tax Act
29–34.       
Division 2
Universal Child Care Benefit Act
35–40.       
PART 3
VARIOUS MEASURES
Division 1
Federal Balanced Budget Act
41.       Enactment of Act
AN ACT RESPECTING THE BALANCING OF FEDERAL GOVERNMENT BUDGETS
Preamble
SHORT TITLE
1.       Federal Balanced Budget Act
INTERPRETATION
2.       Definitions
APPLICATION
3.       Economic and fiscal updates
4.       2015-2016 fiscal year and subsequent years
FEDERAL DEBT REDUCTION
5.       Debt reduction
PROJECTED DEFICIT
6.       Appearance of Minister
7.       Recession or extraordinary situation
8.       No recession or extraordinary situation
RECORDED DEFICIT
9.       Deficit recorded but not projected
10.       Recession or extraordinary situation
11.       No recession or extraordinary situation
GENERAL PROVISIONS
12.       Override
13.       Amendments to schedule
Division 2
Prevention of Terrorist Travel Act
42.       Enactment of Act
AN ACT RESPECTING THE PROTECTION OF INFORMATION IN RELATION TO CERTAIN DECISIONS MADE UNDER THE CANADIAN PASSPORT ORDER
SHORT TITLE
1.       Prevention of Terrorist Travel Act
INTERPRETATION
2.       Definition of “judge”
DESIGNATION OF MINISTER
3.       Minister
APPEALS
4.       Cancellations under Canadian Passport Order — terrorism or national security
5.       Protection of information on an appeal
JUDICIAL REVIEW
6.       Refusals or revocations under Canadian Passport Order — terrorism or national security
7.       Protection of information on an appeal
43.       
Division 3
Intellectual Property
44–72.       
Division 4
Compassionate Care Leave and Benefits
73–80.       
Division 5
Copyright Act
81–82.       
Division 6
Export Development Act
83–86.       
Division 7
Canada Labour Code
87–93.       
Division 8
Members of Parliament Retiring Allowances Act
94–96.       
Division 9
National Energy Board Act
97.       
Division 10
Parliament of Canada Act
98–152.       
Division 11
Employment Insurance Act
153–160.       
Division 12
Canada Small Business Financing Act
161–163.       
Division 13
Personal Information Protection and Electronic Documents Act
164–166.       
Division 14
Proceeds of Crime (Money Laundering) and Terrorist Financing Act
167.       
Division 15
Immigration and Refugee Protection Act
168–176.       
Division 16
First Nations Fiscal Management Act
177–205.       
Division 17
Canadian Forces Members and Veterans Re-establishment and Compensation Act
206–229.       
Division 18
Ending the Long-gun Registry Act
230–231.       
Division 19
Privilege for Supervisory Information
232–252.       
Division 20
Sick Leave and Disability Programs
253–273.       
SCHEDULE 1
SCHEDULE 2

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

SCHEDULE 1
(Section 41)
SCHEDULE
(Section 2)
Column 1
Column 2
Organization
Position
Atlantic Canada Opportunities Agency
Agence de promotion économique du Canada atlantique
President
Canada Border Services Agency
Agence des services frontaliers du Canada
President
Canada Revenue Agency
Agence du revenu du Canada
Commissioner of Revenue
Canada School of Public Service
École de la fonction publique du Canada
President
Canadian Food Inspection Agency
Agence canadienne d’inspection des aliments
President
Canadian Northern Economic Development Agency
Agence canadienne de développement économique du Nord
President
Canadian Security Intelligence Service
Service canadien du renseignement de sécurité
Director
Canadian Space Agency
Agence spatiale canadienne
President
Communications Security Establishment
Centre de la sécurité des télécommunications
Chief
Correctional Service of Canada
Service correctionnel du Canada
Commissioner of Corrections
Department of Agriculture and Agri-Food
Ministère de l’Agriculture et de l’Agroalimentaire
Deputy Minister
Department of Canadian Heritage
Ministère du Patrimoine canadien
Deputy Minister
Department of Citizenship and Immigration
Ministère de la Citoyenneté et de l’Immigration
Deputy Minister
Department of Employment and Social Development
Ministère de l’Emploi et du Développement social
Deputy Minister
Deputy Minister of Labour
Department of Finance
Ministère des Finances
Deputy Minister
Department of Fisheries and Oceans
Ministère des Pêches et des Océans
Deputy Minister
Department of Foreign Affairs, Trade and Development
Ministère des Affaires étrangères, du Commerce et du Développement
Deputy Minister of Foreign Affairs
Deputy Minister for International Development
Deputy Minister for International Trade
Department of Health
Ministère de la Santé
Deputy Minister
Department of Indian Affairs and Northern Development
Ministère des Affaires indiennes et du Nord canadien
Deputy Minister
Department of Industry
Ministère de l’Industrie
Deputy Minister
Department of Justice
Ministère de la Justice
Deputy Minister
Department of National Defence
Ministère de la Défense nationale
Deputy Minister
Department of Natural Resources
Ministère des Ressources naturelles
Deputy Minister
Department of Public Safety and Emergency Preparedness
Ministère de la Sécurité publique et de la Protection civile
Deputy Minister
Department of Public Works and Government Services
Ministère des Travaux publics et des Services gouvernementaux
Deputy Minister
Department of the Environment
Ministère de l’Environnement
Deputy Minister
Department of Transport
Ministère des Transports
Deputy Minister
Department of Veterans Affairs
Ministère des Anciens Combattants
Deputy Minister
Department of Western Economic Diversification
Ministère de la Diversification de l’économie de l’Ouest canadien
Deputy Minister
Economic Development Agency of Canada for the Regions of Quebec
Agence de développement économique du Canada pour les régions du Québec
President
Federal Economic Development Agency for Southern Ontario
Agence fédérale de développement économique pour le Sud de l’Ontario
President
National Research Council of Canada
Conseil national de recherches du Canada
President
Office of Infrastructure of Canada
Bureau de l’infrastructure du Canada
Deputy Head
Parks Canada Agency
Agence Parcs Canada
Chief Executive Officer
Privy Council Office
Bureau du Conseil privé
Clerk of the Privy Council
Public Health Agency of Canada
Agence de la santé publique du Canada
President
Royal Canadian Mounted Police
Gendarmerie royale du Canada
Commissioner
Shared Services Canada
Services partagés Canada
President
Statistics Canada
Statistique Canada
Chief Statistician of Canada
Treasury Board Secretariat
Secrétariat du Conseil du Trésor
Secretary



SCHEDULE 2
(Section 166)
SCHEDULE 4
(Subsection 4(1.1) and paragraph 26(2)(c))
ORGANIZATIONS
Column 1
Column 2
Item
Organization
Personal Information
1.
World Anti-Doping Agency
Agence mondiale antidopage
Personal information that the organization collects, uses or discloses in the course of its interprovincial or international activities
Published under authority of the Speaker of the House of Commons



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