Bills All Sessions January 17, 1994, to present

[...] First Session, Forty-second Parliament, 64-65-66-67-68 Elizabeth II, 2015-2016-2017-2018-2019 HOUSE OF COMMONS OF CANADA BILL C-100 An Act to implement the Agreement between Canada, the United States of America and the United Mexican States FIRST READING, May 29, 2019 PRIME MINISTER 90896 RECOMMENDATION Her 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 the Agreement between Canada, the United States of America and the United Mexican States”.SUMMARY This enactment implements the Agreement between Canada, the United States of America and the United Mexican States, done at Buenos Aires on November 30, 2018.

[...] Agreement means the Agreement between Canada, the United States of America and the United Mexican States, done at Buenos Aires on November 30, 2018.‍

[...] (ministre) North American Free Trade Agreement means the North American Free Trade Agreement between Canada, the United States of America and the United Mexican States, done at Mexico City, Ottawa and Washington, on December 17, 1992.‍

[...] Start of inserted block Canada–United States–Mexico Agreement has the meaning assigned by the definition Agreement in section 2 of the Canada–United States–Mexico Agreement Implementation Act.‍

[...] order of the Governor in Council.Definition of Agreement (5) In this section, Agreement means the Agreement between Canada, the United States of America and the United Mexican States, done at Buenos Aires on November 30, 2018.

[...] First Session, Forty-third Parliament, 68-69 Elizabeth II, 2019-2020 STATUTES OF CANADA 2020 CHAPTER 1 An Act to implement the Agreement between Canada, the United States of America and the United Mexican States ASSENTED TO March 13, 2020 BILL C-4 RECOMMENDATION Her 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 the Agreement between Canada, the United States of America and the United Mexican States”.SUMMARY This enactment implements the Agreement between Canada, the United States of America and the United Mexican States, done at Buenos Aires on November 30, 2018, as amended by the Protocol of Amendment to that Agreement, done at Mexico City on December 10, 2019.

[...] council SCHEDULE 1 SCHEDULE 2 SCHEDULE 3 SCHEDULE 4 SCHEDULE 5 68-69 Elizabeth II CHAPTER 1 An Act to implement the Agreement between Canada, the United States of America and the United Mexican States [Assented to 13th March, 2020] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:Short TitleShort title 1 This Act may be cited as the Canada–United States–Mexico Agreement Implementation Act.InterpretationDefinitions 2 The following definitions apply in this section and sections 3 to 20.

[...] Agreement means the Agreement between Canada, the United States of America and the United Mexican States, done at Buenos Aires on November 30, 2018, as amended by the Protocol of Amendment to the Agreement between Canada, the United States of America and the United Mexican States, done at Mexico City on December 10, 2019.‍

[...] (ministre) North American Free Trade Agreement means the North American Free Trade Agreement between Canada, the United States of America and the United Mexican States, done at Mexico City, Ottawa and Washington, on December 17, 1992.‍

[...] Canada–United States–Mexico Agreement has the meaning assigned by the definition Agreement in section 2 of the Canada–United States–Mexico Agreement Implementation Act.‍

[...] “MUST” « TMÉU » “MUST” refers to the Mexico–United States Tariff.

[...] “UST” « TÉU » “UST” refers to the United States Tariff. 36.

[...] “UST” « TÉU » “UST” refers to the United States Tariff

[...] The North American Agreement on Environmental Cooperation entered into between the Government of Canada, the Government of the United Mexican States and the Government of the United States of America and signed on September 14, 1993, as amended from time to time in accordance with Article 48 of that Agreement.

[...] The North American Agreement on Labor Cooperation entered into between the Government of Canada, the Government of the United Mexican States and the Government of the United States of America and signed on September 14, 1993, as amended from time to time in accordance with Article 52 of that Agreement.

[...] “UST” « TÉU » “UST” refers to the United States Tariff

[...] “UST” « TÉU » “UST” refers to the United States Tariff

[...] “UST” « TÉU » “UST” refers to the United States Tariff

[...] The North American Agreement on Environmental Cooperation entered into between the Government of Canada, the Government of the United Mexican States and the Government of the United States of America and signed on September 14, 1993, as amended from time to time in accordance with Article 48 of that Agreement.

[...] The North American Agreement on Labor Cooperation entered into between the Government of Canada, the Government of the United Mexican States and the Government of the United States of America and signed on September 14, 1993, as amended from time to time in accordance with Article 52 of that Agreement.

[...] C-23 Second Session, Fortieth Parliament, 57-58 Elizabeth II, 2009 HOUSE OF COMMONS OF CANADA BILL C-23 An Act to implement the Free Trade Agreement between Canada and the Republic of Colombia, the Agreement on the Environment between Canada and the Republic of Colombia and the Agreement on Labour Cooperation between Canada and the Republic of Colombia first reading, March 26, 2009 MINISTER FOR INTERNATIONAL TRADE AND MINISTER FOR THE ASIA-PACIFIC GATEWAY 90493 RECOMMENDATION Her 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 the Free Trade Agreement between Canada and the Republic of Colombia, the Agreement on the Environment between Canada and the Republic of Colombia and the Agreement on Labour Cooperation between Canada and the Republic of Colombia”.

[...] Also available on the Parliament of Canada Web Site at the following address: http://www.parl.gc.ca TABLE OF PROVISIONS AN ACT TO IMPLEMENT THE FREE TRADE AGREEMENT BETWEEN CANADA AND THE REPUBLIC OF COLOMBIA, THE AGREEMENT ON THE ENVIRONMENT BETWEEN CANADA AND THE REPUBLIC OF COLOMBIA AND THE AGREEMENT ON LABOUR COOPERATION BETWEEN CANADA AND THE REPUBLIC OF COLOMBIA SHORT TITLE 1.       

[...] (2) The Description of Goods of tariff item No. 9929.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “imported from the United States, Mexico, Chile or Costa Rica” with a reference to “imported from the United States, Mexico, Chile, Costa Rica or Colombia”

[...] The North American Agreement on Environmental Cooperation entered into between the Government of Canada, the Government of the United Mexican States and the Government of the United States of America and signed on September 14, 1993, as amended from time to time in accordance with Article 48 of that Agreement. 2.

[...] The North American Agreement on Labor Cooperation entered into between the Government of Canada, the Government of the United Mexican States and the Government of the United States of America and signed on September 14, 1993, as amended from time to time in accordance with Article 52 of that Agreement. 2.

[...] “UST” « TÉU » “UST” refers to the United States Tariff

[...] “UST” « TÉU » “UST” refers to the United States Tariff

[...] “UST” « TÉU » “UST” refers to the United States Tariff

[...] The North American Agreement on Environmental Cooperation entered into between the Government of Canada, the Government of the United Mexican States and the Government of the United States of America and signed on September 14, 1993, as amended from time to time in accordance with Article 48 of that Agreement.

[...] The North American Agreement on Labor Cooperation entered into between the Government of Canada, the Government of the United Mexican States and the Government of the United States of America and signed on September 14, 1993, as amended from time to time in accordance with Article 52 of that Agreement.

[...] Second Session, Fortieth Parliament, 57-58 Elizabeth II, 2009 STATUTES OF CANADA 2009 CHAPTER 16 An Act to implement the Free Trade Agreement between Canada and the Republic of Peru, the Agreement on the Environment between Canada and the Republic of Peru and the Agreement on Labour Cooperation between Canada and the Republic of Peru ASSENTED TO 18th JUNE, 2009 BILL C-24 RECOMMENDATION Her 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 the Free Trade Agreement between Canada and the Republic of Peru, the Agreement on the Environment between Canada and the Republic of Peru and the Agreement on Labour Cooperation between Canada and the Republic of Peru”.

[...] (2) The Description of Goods of tariff item No. 9929.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “imported from the United States, Mexico, Chile or Costa Rica” with a reference to “imported from the United States, Mexico, Chile, Costa Rica or Peru”

[...] (4) The Description of Goods of tariff item No. 9990.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by (a) replacing the reference to “Commercial samples imported from the United States, Mexico, Chile or Costa Rica” with a reference to “Commercial samples imported from the United States, Mexico, Chile, Costa Rica or Peru”; and (b) replacing, in paragraph (i), the reference to “in Canadian, Chilean, Mexican or Costa Rican currency” with a reference to “in Canadian, Chilean, Mexican, Costa Rican or Peruvian currency”

[...] The North American Agreement on Environmental Cooperation entered into between the Government of Canada, the Government of the United Mexican States and the Government of the United States of America and signed on September 14, 1993, as amended from time to time in accordance with Article 48 of that Agreement. 2.

[...] The North American Agreement on Labor Cooperation entered into between the Government of Canada, the Government of the United Mexican States and the Government of the United States of America and signed on September 14, 1993, as amended from time to time in accordance with Article 52 of that Agreement. 2.

[...] (2) The Description of Goods of tariff item No. 9929.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to ``imported from the United States, Mexico or Chile'' with a reference to ``imported from the United States, Mexico, Chile or Costa Rica''

[...] (3) The Description of Goods of tariff item No. 9938.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to ``certified by the Government of Mexico, the United States or Chile or by any authority in Mexico, the United States or Chile recognized by the Minister of National Revenue'' with a reference to ``certified by the Government of Mexico, the United States, Chile or Costa Rica or by any authority in Mexico, the United States, Chile or Costa Rica recognized by the Minister of National Revenue''

[...] (5) The Description of Goods of tariff item No. 9990.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by (a) replacing the reference to ``Commercial samples imported from the United States, Mexico or Chile'' with a reference to ``Commercial samples imported from the United States, Mexico, Chile or Costa Rica''; and (b) replacing, in paragraph (i), the reference to ``in Canadian, Chilean or Mexican currency'' with a reference to ``in Canadian, Chilean, Mexican or Costa Rican currency''

[...] Section 6.1 of the Act is replaced by the following: Definition of ``originating goods'' 6.1 (1) In this section, ``originating goods'' means goods that are entitled under the Customs Tariff to the United States Tariff, the Mexico Tariff, the Mexico-United States Tariff, the Chile Tariff or the Costa Rica Tariff.

[...] TO IMPLEMENT THE FREE TRADE AGREEMENT BETWEEN THE GOVERNMENT OF CANADA AND THE GOVERNMENT OF THE REPUBLIC OF COSTA RICA SHORT TITLE 1.

[...] In particular, it (a) implements technical changes relating to specified investment flow-through trusts and partnerships and new tax rules to facilitate the conversion of these entities into corporations; (b) contains amendments to take into account financial institution accounting changes; (c) extends the general treatment of capital gains and losses on an acquisition of control of a corporation to gains and losses that result from fluctuations in foreign exchange rates in respect of debt denominated in foreign currency; (d) enhances the carry-forward for investment tax credits; (e) implements amendments relating to the computation of income, gains and losses of a foreign affiliate; (f) implements amendments to the functional currency tax reporting rules; (g) implements minor tax amendments relating to interprovincial allocation of corporate taxable income, the Wage Earner Protection Program and the Canada-United States tax treaty’s rules for cross-border pensions; (h) provides

[...] “qualifying currency” « monnaie admissible » “qualifying currency” at any time means each of (a) the currency of the United States of America; (b) the currency of the European Monetary Union; (c) the currency of the United Kingdom; (d) the currency of Australia; and (e) a prescribed currency.

[...] Prescribed Property not Mark-to-Market Property Bien qui n’est pas un bien évalué à la valeur du marché 9002. (1) For the purposes of paragraph (e) of the definition “excluded property” in subsection 142.2(1) of the Act, and of subparagraph 142.6(4)(a)(ii) of the Act, a debt obligation held by a bank is a prescribed property of the bank if the obligation is (a) an exposure to a designated country (within the meaning assigned by section 8006); (b) a United Mexican States Collateralized Par Bond due 2019; or (c) a United Mexican States Collateralized Discount Bond due 2019. 9002. (1) Pour l’application de l’alinéa e) de la définition de « bien exclu », au paragraphe 142.2(1) de la Loi, et du sous-alinéa 142.6(4)a)(ii) de la Loi, le titre de créance détenu par une banque est un bien ou un titre visé de la banque s’il s’agit : a) d’un risque que représente un pays désigné, au sens de l’article 8006; b) d’un titre appelé United Mexican States Collateralized Par Bond échéant en 2019;

[...] c) d’un titre appelé United Mexican States Collateralized Discount Bond échéant en 2019

[...] “collective agreement” « convention collective » “collective agreement” means an agreement in writing, entered into under Part 1 of the Public Service Labour Relations Act between the employer and a bargaining agent, containing provisions respecting terms and conditions of employment and related matters.

[...] has entered into a tax treaty, or 2. a political subdivision of a country described by sub-subclause 1, (II) exists, was (unless the entity was continued in any jurisdiction) formed or organized, or was last continued, under those laws, and (III) while it is governed by the laws of a country, or of a political subdivision of a country, is under the tax treaty with that country resident in that country, and (B) either (I) throughout that period the participating interest is an arm’s length interest of the taxpayer, or (II) throughout that period the non-resident entity is, under the tax treaty with the United States of America, resident in the United States of America, and throughout the period, in the taxpayer’s taxation year that includes that time, during which the taxpayer is resident in Canada, the taxpayer is a citizen of the United States of America and is liable for and subject to income tax in the United States of America for that taxation year because of that citizenship

[...] (4) Subsection (2) applies in respect of the disposition of an eligible capital property by a taxpayer to a corporation unless (a) the disposition by the taxpayer occurred before December 21, 2002; and (b) the corporation disposed of the eligible capital property, before June 7, 2007 and in a taxation year of the corporation ending after February 27, 2000, to a person with whom the corporation was dealing at arm’s length at the time of that disposition by the corporation. 87. (1) Subparagraphs 86.1(2)(c)(ii) and (iii) of the Act are replaced by the following: (ii) at the time of the distribution, the shares of the class that includes the original shares are widely held and (A) are actively traded on a prescribed stock exchange in the United States, or (B) are required, under the Securities Exchange Act of 1934 of the United States, as amended from time to time, to be registered with the Securities and Exchange Commission of the United States and are so registered, and (iii) under

[...] the provisions of the Internal Revenue Code of 1986 of the United States, as amended from time to time, that apply to the distribution, the shareholders of the particular corporation who are resident in the United States are not taxable in respect of the distribution; (2) Subparagraph 86.1(2)(e)(i) of the Act is replaced by the following: (i) that, at the time of the distribution, the shares of the class that includes the original shares are shares described in subparagraph (c)(ii) or (d)(ii), (3) Subparagraph 86.1(2)(e)(vi) of the Act is replaced by the following: (vi) in the case of a distribution that is not prescribed, that the distribution is not taxable under the provisions of the Internal Revenue Code of 1986 of the United States, as amended from time to time, that apply to the distribution, (4) Subsections (1) to (3) apply to distributions made after 1999 except that, with respect to a distribution in respect of original shares described in clause 86.1(2)(c)(ii)(B) of the

[...] (9) Paragraph (g) of the definition “fiducie pour l’environnement admissible” in subsection 248(1) of the French version of the Act is replaced by the following: g) un montant a été distribué par elle avant le 23 février 1994; (10) Subparagraph (h)(ii) of the definition “fiducie pour l’environnement admissible” in subsection 248(1) of the French version of the Act is replaced by the following: (ii) un montant a été distribué par elle avant le 19 février 1997, (11) Subsection 248(1) of the Act is amended by adding the following in alphabetical order: “listed international agreement” « accord international désigné » “listed international agreement” means (a) the Convention on Mutual Administrative Assistance in Tax Matters, concluded at Strasbourg on January 25, 1988, and (b) the Convention between the Government of Canada and the Government of the United Mexican States for the Exchange of Information with Respect to Taxes, signed at Mexico City on March 16, 1990; “qualifying

[...] /Acadia Student Loans Inc.”; (t) State Farm Finance Corporation of Canada/ Corporation de Crédit State Farm du Canada, January 1, 2002, except that, in its application after 2001 and before May 2002, the reference in the schedule to that corporation is to be read as a reference to “VNB Financial Services Inc.

[...] has entered into a tax treaty, or 2. a political subdivision of a country described by sub-subclause 1, (II) exists, was (unless the entity was continued in any jurisdiction) formed or organized, or was last continued, under those laws, and (III) while it is governed by the laws of a country, or of a political subdivision of a country, is under the tax treaty with that country resident in that country, and (B) either (I) throughout that period the participating interest is an arm’s length interest of the taxpayer, or (II) throughout that period the non-resident entity is, under the tax treaty with the United States of America, resident in the United States of America, and throughout the period, in the taxpayer’s taxation year that includes that time, during which the taxpayer is resident in Canada, the taxpayer is a citizen of the United States of America and is liable for and subject to income tax in the United States of America for that taxation year because of that citizenship

[...] of the United States, as amended from time to time, to be registered with the Securities and Exchange Commission of the United States and are so registered, and (iii) under the provisions of the Internal Revenue Code of 1986 of the United States, as amended from time to time, that apply to the distribution, the shareholders of the particular corporation who are resident in the United States are not taxable in respect of the distribution; (ii) au moment de la distribution, les actions de la catégorie qui comprend les actions initiales, selon le cas : (A) sont largement réparties et activement transigées sur une bourse de valeurs visée par règlement située aux États-Unis, (B) sont largement réparties et doivent, sous le régime de la loi des États-Unis intitulée Securities Exchange Act of 1934, avec ses modifications successives, être inscrites auprès de la Securities and Exchange Commission des États-Unis et sont ainsi inscrites, (iii) selon les dispositions de la loi des États-Unis

[...] by adding the following in alphabetical order: (11) Le paragraphe 248(1) de la même loi est modifié par adjonction, selon l’ordre alphabétique, de ce qui suit : “listed international agreement” « accord international désigné » “listed international agreement” means (a) the Convention on Mutual Administrative Assistance in Tax Matters, concluded at Strasbourg on January 25, 1988, and (b) the Convention between the Government of Canada and the Government of the United Mexican States for the Exchange of Information with Respect to Taxes, signed at Mexico City on March 16, 1990; “qualifying trust annuity” « rente admissible de fiducie » “qualifying trust annuity” has the meaning assigned by subsection 60.011(2); “specified proportion” « proportion déterminée » “specified proportion”, of a member of a partnership for a fiscal period of the partnership, means the proportion that the member’s share of the total income or loss of the partnership for the partnership’s fiscal period

[...] /Acadia Student Loans Inc.”; (t) State Farm Finance Corporation of Canada/ Corporation de Crédit State Farm du Canada, January 1, 2002, except that, in its application after 2001 and before May 2002, the reference in the schedule to that corporation is to be read as a reference to “VNB Financial Services Inc.

[...] /Acadia Student Loans Inc. »; t) State Farm Finance Corporation of Canada/Corporation de Crédit State Farm du Canada, le 1er janvier 2002; toutefois, pour son application après 2001 et avant mai 2002, la mention de cette société dans l’annexe vaut mention de « VNB Financial Services Inc.

[...] Part 20 amends the Motor Vehicle Safety Act to allow residents of Canada to temporarily import a rental vehicle from the United States for up to 30 days, or for any other prescribed period, for non-commercial use.

[...] “MUST” « TMÉU » “MUST” refers to the Mexico–United States Tariff.

[...] “UST” « TÉU » “UST” refers to the United States Tariff. 27.

[...] L’article 7 de la Loi sur la sécurité automobile est modifié par adjonction, après le paragraphe (1), de ce qui suit : Exception — temporary importation (1.1) Sections 5 and 6 do not apply to a resident of Canada who imports a vehicle that is licensed in the United States if the vehicle is rented in the United States from a vehicle rental business and is being imported into Canada for non-commercial purposes

[...] Arab Emirates X X United Kingdom X United States of America X UST, MUST Uruguay X X Uzbekistan X X Vanuatu X X X Vatican (Holy See) X Venezuela X X Vietnam X X Virgin Islands, British X X CCCT Virgin Islands, U.S.A.