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Bill C-5

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R.S., c. 1 (5th Supp.); 1994, cc. 7, 8, 13, 21, 28, 29, 38, 41; 1995, cc. 1, 3, 11, 18, 21, 38, 46

INCOME TAX ACT

1994, c. 21, s. 101(3)

128. The portion of subsection 224(1.2) of the Income Tax Act before paragraph (a) is replaced by the following:

Garnishment

(1.2) Notwithstanding any other provision of this Act, the Bankruptcy and Insolvency Act, any other enactment of Canada, any enactment of a province or any law, but subject to subsections 69(1) and 69.1(1) of the Bankruptcy and Insolvency Act and section 11.4 of the Companies' Creditors Arrangement Act, where the Minister has knowledge or suspects that a particular person is, or will become within one year, liable to make a payment

COMING INTO FORCE

Coming into force

129. (1) Subject to subsection (2), this Act or any of its provisions or any provision of any other Act enacted or amended by this Act comes into force on a day or days to be fixed by order of the Governor in Council.

Coming into force

(2) Section 114 of this Act and section 22 of the Companies' Creditors Arrangement Act, as enacted by section 126 of this Act, come into force on the day this Act is assented to.