Bills All Sessions January 17, 1994, to present

[...] This enactment also repeals the provisions of the Corporations and Labour Unions Returns Act respecting trade unions. 1st Session, 36th Parliament, 46-47 Elizabeth II, 1997-98 The House of Commons of Canada BILL C-19 An Act to amend the Canada Labour Code (Part I) and the Corporations and Labour Unions Returns Act and to make consequential amendments to other Acts Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: R.S., c.

[...] ``trade union'' « syndicat » ``trade union'' includes a council of trade unions.

[...] The Act is amended by adding the following after section 109: Communica- tion with off-site workers 109.1 (1) On application by a trade union, the Board may, by order, require an employer to give an authorized representative of the trade union mentioned in the order, or the Board, or both, the names and addresses of employees whose normal workplace is not on premises owned or controlled by their employer and authorize the trade union to communicate with those employees, by electronic means or otherwise, if the Board is of the opinion that such communication is required for purposes relating to soliciting trade union memberships, the negotiation or administration of a collective agreement, the processing of a grievance or the provision of a trade union service to employees.

[...] C-43; R.S., c. 2 (4th Supp.); 1992, c. 1; 1995, c. 1 CORPORATIONS AND LABOUR UNIONS RETURNS ACT 62.

[...] This Act may be cited as the Corporations Returns Act. 64. (1) The definition ``union'' or ``labour union'' in subsection 2(1) of the Act is repealed.

[...] This enactment also repeals the provisions of the Corporations and Labour Unions Returns Act respecting trade unions. 2nd Session, 35th Parliament, 45-46 Elizabeth II, 1996-97 The House of Commons of Canada BILL C-66 An Act to amend the Canada Labour Code (Part I) and the Corporations and Labour Unions Returns Act and to make consequential amendments to other Acts Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: R.S., c.

[...] ``trade union'' « syndicat » ``trade union'' includes a council of trade unions.

[...] The Act is amended by adding the following after section 109: Communica- tion with off-site workers 109.1 (1) On application by a trade union, the Board may, by order, require an employer to give an authorized representative of the trade union mentioned in the order the names and addresses of employees whose normal workplace is not on premises owned or controlled by their employer and authorize the trade union to communicate with those employees, by electronic means or otherwise, if the Board is of the opinion that such communication is required for purposes relating to soliciting trade union memberships, the negotiation or administration of a collective agreement, the processing of a grievance or the provision of a trade union service to employees.

[...] C-43; R.S., c. 2 (4th Supp.); 1992, c. 1; 1995, c. 1 CORPORATIONS AND LABOUR UNIONS RETURNS ACT 62.

[...] This Act may be cited as the Corporations Returns Act. 64. (1) The definition ``union'' or ``labour union'' in subsection 2(1) of the Act is repealed.

[...] ``First Nations Statistical Institute'' « Institut de la statistique des premières nations » ``First Nations Statistical Institute'' means the institute established under section 89.

[...] Sinking fund investments (3) Funds in a sinking fund may be invested only in (a) securities issued or guaranteed by Canada or a province; (b) securities of a local, municipal or regional government in Canada; (c) investments guaranteed by a bank, trust company or credit union; or (d) deposits in a bank or trust company in Canada or non-equity or membership shares in a credit union.

[...] ``Institute'' « Institut » ``Institute'' means the First Nations Statistical Institute.

[...] Establishment and Organization of Institute Institute 89.

[...] Institute 90.

[...] Institute 92.       

[...] “First Nations Statistical Institute” « Institut de la statistique des premières nations » “First Nations Statistical Institute” means the institute established under section 91.

[...] Sinking fund investments (3) Funds in a sinking fund may be invested only in (a) securities issued or guaranteed by Canada or a province; (b) securities of a local, municipal or region­al government in Canada; (c) investments guaranteed by a bank, trust company or credit union; or (d) deposits in a bank or trust company in Canada or non-equity or membership shares in a credit union.

[...] “Institute” « Institut » “Institute” means the First Nations Statistical Institute.

[...] Establishment and Organization of Institute Institute 91.

[...] ``First Nations Statistical Institute'' « Institut de la statistique des premières nations » ``First Nations Statistical Institute'' means the institute established under section 89.

[...] Sinking fund investments (3) Funds in a sinking fund may be invested only in (a) securities issued or guaranteed by Canada or a province; (b) securities of a local, municipal or regional government in Canada; (c) investments guaranteed by a bank, trust company or credit union; or (d) deposits in a bank or trust company in Canada or non-equity or membership shares in a credit union.

[...] ``Institute'' « Institut » ``Institute'' means the First Nations Statistical Institute.

[...] Establishment and Organization of Institute Institute 89.

[...] Institute 90.

[...] The heading before section 9 of the Act is replaced by the following: FUNDING AND SURPLUS 8. (1) Paragraph 9(2)(b) of the Act is replaced by the following: (b) in accordance with the standards of practice adopted by the Canadian Institute of Actuaries, except as otherwise specified by the Superintendent, (2) Subsections 9(4) to (6) of the Act are repealed. 9.

[...] Notification to unions (14) All notifications to unionized members under this section must also be made to the executive of their union.

[...] Union represents members (15) Unless otherwise provided by the relevant collective agreement, the executive of a union shall represent its members, other than former members of the plan, for the purposes of this section. 10.

[...] Section 12 of the Act is amended by adding the following after subsection (3): Actuarial reports and financial statements (3.1) Except as otherwise specified by the Superintendent, (a) the actuarial reports must be prepared in accordance with the standards of practice adopted by the Canadian Institute of Actuaries; and (b) the financial statements must be prepared in accordance with generally accepted accounting principles, the primary source of which is the Handbook of the Canadian Institute of Chartered Accountants. 13.

[...] Priority when preceding application in country of Union or agreement country 11. (1) If an application made under section 7 is preceded by another application made in a country of the Union or an agreement country for protection in respect of the same plant variety and the same breeder, the filing date of the application made under section 7 is deemed to be the date on which the preceding application was made in that country of the Union or agreement country and, consequently, the applicant is entitled to priority in Canada despite any intervening use, publication or application respecting the variety if (a) the application is made in the prescribed form within 12 months after the date on which the preceding application was made in that country of the Union or agreement country; and (b) the application is accompanied by a claim respecting the priority and by the prescribed fee.

[...] Limitation period (4) Summary conviction proceedings for an offence under this Act may be instituted no later than two years after the day on which the subject matter of the proceedings arises.

[...] Limitation period 11.1 Summary conviction proceedings for an offence under this Act may be instituted no later than two years after the day on which the subject matter of the proceedings arises.

[...] Summary conviction proceedings for an offence under this Act may be instituted no later than two years after the day on which the subject matter of the proceedings arises. 98.

[...] Summary conviction proceedings for an offence under this Act may be instituted no later than two years after the day on which the subject matter of the proceedings arises. 112.

[...] More than one committee (3) An employer may establish more than one policy committee with the agreement of (a) the trade union, if any, representing the employees; and (b) the employees, in the case of employees not represented by a trade union.

[...] Notification (4) If a trade union fails to select a person under subparagraph (1)(b)(ii), a health and safety officer may notify in writing the local branch of the trade union, and shall send a copy of any such notification to the trade union's national or international headquarters and to the employer, indicating that the committee is not established until a person is selected in accordance with subparagraph (1)(b)(ii).

[...] The employees or the trade union shall advise the employer in writing of the name of the person so selected.

[...] Notification (3) If a trade union fails to select a person under subsection (2), a health and safety officer may so notify in writing the local branch of the trade union.

[...] The officer shall send a copy of the notification to the trade union's national or international headquarters and to the employer.

[...] ``trade union'' « syndicat » ``trade union'' means a bargaining agent for a bargaining unit of employees of the Corporation.

[...] The Corporation and every trade union shall, in respect of each bargaining unit represented by the trade union, enter into an emergency support agreement and, immediately on its execution, the Corporation shall file a copy of the agreement with the Minister of Labour.

[...] The fees and expenses of a mediator-arbitrator shall be paid equally by the Corporation and the trade union.

[...] Fine (3) For the purposes of subsections (1) and (2), the fine for each day or part of a day the offence continues is (a) $100,000, in the case of the Corporation or a trade union; (b) $50,000, in the case of a person acting in the capacity of an officer or representative of the Corporation or of a trade union when the offence was committed; or (c) $5,000, in any other case.

[...] Trade unions (4) For the purposes of this section, a trade union is deemed to be a person.

[...] More than one committee (3) An employer may establish more than one policy committee with the agreement of (a) the employees, if the employees are not represented by a trade union; or (b) the trade union representing employees, after it has consulted with any employees who are not so represented.

[...] Notification (4) If a trade union fails to select a person under subparagraph (1)(b)(ii), a health and safety officer may notify in writing the local branch of the trade union, and shall send a copy of any such notification to the trade union's national or international headquarters and to the employer, indicating that the committee is not established until a person is selected in accordance with subparagraph (1)(b)(ii).

[...] Notification (3) If a trade union fails to select a person under subsection (2), a health and safety officer may so notify in writing the local branch of the trade union and shall send a copy of the notification to the trade union's national or international headquarters and to the employer.

[...] However, on application by the employer, employee or trade union, the appeals officer may vary the date by which the direction is to be complied with.

[...] Subsections 149(1) and (2) of the Act are replaced by the following: Minister's consent required 149. (1) No proceeding in respect of an offence under this Part may be instituted except with the consent of the Minister or a person designated by the Minister .

[...] The heading before section 9 of the Act is replaced by the following: funding and surplus 8. (1) Paragraph 9(2)(b) of the Act is replaced by the following: (b) in accordance with the standar ds of practice adopted by the Canadian Institute of Actuaries, except as otherwise specified by the Superintendent , (2) Subsections 9(4) to (6) of the Act are repealed. 9.

[...] Notification to unions (9) All notifications to unionized members under this section shall also be made to the executive of their union.

[...] Union represents members (10) Unless otherwise provided by the relevant collective agreement, the executive of a union shall represent its members for the purposes of this section. 10.

[...] The heading before section 12 of the Act is replaced by the following: GENERAL REQUIREMENTS Duty to Provide Information 12. (1) Section 12 of the Act is amended by adding the following after subsection (3): Actuarial reports and financial statements (3.1) Except as otherwise specified by the Superintendent, (a) the actuarial reports shall be prepared in accordance with the standards of practice adopted by the Canadian Institute of Actuaries; and (b) the financial statements shall be prepared in accordance with generally accepted accounting principles, the primary source of which is the Handbook of the Canadian Institute of Chartered Accountants

[...] Eligible persons (2) The following are eligible to be an auditor for a nominee: (a) a person who is a member in good standing of a corporation, an association or an institute of professional accountants; or (b) a partnership of which every partner is a member in good standing of a corporation, an association or an institute of professional accountants.

[...] “group” « groupe » “group” means an unincorporated trade union, trade association or other group of persons acting together by mutual consent for a common purpose.

[...] Trade union, corporation or party (5) If the third party is a trade union, corporation, eligible party, registered party or other entity with a governing body, the application must include a copy of the resolution passed by its governing body authorizing it to incur advertising expenses.

[...] Eligibility criteria (2) The following are eligible to be an auditor for a third party: (a) a person who is a member in good standing of a corporation, an association or an institute of professional accountants; or (b) a partnership every partner of which is a member in good standing of a corporation, an association or an institute of professional accountants.

[...] Categories (6) For the purposes of paragraphs (4)(a) and (b), the following are the classes of contributor: (a) individuals; (b) businesses; (c) commercial organizations; (d) governments; (e) trade unions; (f) corporations without share capital other than trade unions; and (g) unincorporated organizations or associations other than trade unions.

[...] ``group'' « groupe » ``group'' means an unincorporated trade union, trade association or other group of persons acting together by mutual consent for a common purpose.

[...] Trade union or corporation (5) If the third party is a trade union, corporation or other entity with a governing body, the application must include a copy of the resolution passed by its governing body authorizing it to incur election advertising expenses.

[...] Categories (6) For the purposes of paragraphs (4)(a) and (b), the following are the classes of contributor: (a) individuals; (b) businesses; (c) commercial organizations; (d) governments; (e) trade unions; (f) corporations without share capital other than trade unions; and (g) unincorporated organizations or associations other than trade unions.

[...] Limitation period 514. (1) A prosecution for an offence under this Act must be instituted within eighteen months after the day on which the offence was committed.

[...] Exception (2) Despite subsection (1), if a prosecution cannot be instituted because the offender has left the jurisdiction of the court, the prosecution may be instituted within one year after the offender's return.

[...] ``private interest'' « intérêt personnel » ``private interest'' means (a) an asset, a liability or a financial interest, (b) a source of income, or (c) a position of director or officer in a corporation, association or union, or of a partner in a partnership, or of a senior officer in any of them, but does not include a remuneration or benefit that is provided to a minister pursuant to the Parliament of Canada Act or the Salaries Act.

[...] Prohibited outside activities 18. (1) Subject to subsection (2), a minister shall not, outside the minister's official duties and responsibilities, (a) engage in the practice of a profession; (b) actively manage or operate a business or commercial activity; (c) retain or accept directorships or offices in a financial or commercial corporation; (d) hold office in a union or professional association; or (e) serve as a paid consultant.

[...] Limitation period (5) Any proceedings in respect of an offence described in subsections (1) to (3) may be instituted at any time within but not later than three years after the time when the subject matter of the proceedings arose.

[...] Limitation period (6) Any proceedings in respect of an offence described in subsection (4) may be instituted at any time but not later than five years after the time when the subject matter of the proceedings arose.

[...] Exception (2) If proceedings are instituted in relation to any thing seized under this Act, the seized thing or the net proceeds from its disposition may be detained until the proceedings are concluded.

[...] No proceedings by way of summary conviction in respect of an offence under this Act may be instituted more than two years after the time when the subject-matter of the proceedings arose.

[...] Limitation period 74.3 No proceedings by way of summary conviction in respect of an offence under this Act may be instituted more than two years after the time when the subject-matter of the proceedings arose.

[...] Limitation period 57.3 No proceedings by way of summary conviction in respect of an offence under this Act may be instituted more than two years after the time when the subject-matter of the proceedings arose.

[...] , and (b) a person not acting as described in paragraph (a) who originates, or discovers and develops, a plant variety; ``country of the Union'' « État de l'Union » ``country of the Union'' means (a) any of the following that is designated by the Commissioner as a country of the Union with a view to the fulfilment of a convention constituting a Union for protecting new varieties of plants that includes Canada among its members, namely, (i) any country, (ii) any international intergovernmental organization, (iii) any colony, protectorate or territory subject to the authority of another country or under its suzerainty, or (iv) any territory over which another country exercises a mandate or trusteeship, or (b) a Member of the World Trade Organization, as defined in subsection 2(1) of the World Trade Organization Agreement Implementation Act; ``infringement'' « violation » ``infringement'', in relation to plant breeder's rights, means the doing, without authority under

[...] ``group'' « groupe » ``group'' means an unincorporated trade union, trade association or other group of persons acting together by mutual consent for a common purpose.

[...] Trade union or corporation (5) If the third party is a trade union, corporation or other entity with a governing body, the application must include a copy of the resolution passed by its governing body authorizing it to incur election advertising expenses.

[...] Categories (6) For the purposes of paragraphs (4)(a) and (b), the following are the classes of contributor: (a) individuals; (b) businesses; (c) commercial organizations; (d) governments; (e) trade unions; (f) corporations without share capital other than trade unions; and (g) unincorporated organizations or associations other than trade unions.

[...] Limitation period 514. (1) Proceedings in relation to an offence under this Act must be instituted within eighteen months after the day on which the offence was committed.

[...] Exception (2) Despite subsection (1), if a prosecution cannot be instituted because the offender has left the jurisdiction of the court, the prosecution may be instituted within one year after the offender's return.

[...] “person” « personne » “person” means an individual, partnership, corporation, or a body that is a union or association.

[...] Extension of time to appeal 58. (1) If no appeal to the Tax Court of Canada under section 57 has been instituted within the time limited by that section for doing so, a person may make an application to the Tax Court of Canada for an order extending the time within which an appeal may be instituted, and the Court may make an order extending the time for appealing and may impose any terms that it considers just.

[...] Contents of application (2) An application must set out the reasons why the appeal was not instituted within the time limited under section 57 for doing so.

[...] An appeal to the Tax Court of Canada under this Act shall be instituted in accordance with the Tax Court of Canada Act.

[...] Stay (11) An appeal instituted under subsection (9) shall stay the operation of the order or direction appealed from until judgment is pronounced.

[...] Order in council Canadian Institutes of Health Research Act Amendment to the Act 1693.       

[...] Sections 1687 to 1691 come into force on a day to be fixed by order of the Governor in Council. 2000, c. 6 Canadian Institutes of Health Research Act Amendment to the Act 1693.

[...] Subsection 7(1) of the Canadian Institutes of Health Research Act is replaced by the following: Governing Council 7. (1) There shall be a Governing Council of the CIHR consisting of not more than 18 members, one of whom shall be the President of the CIHR.

[...] Subsection 94(1) of the Act is replaced by the following: Board of directors 94. (1) The Institute shall be managed by a board of directors, consisting of 10 to 13 directors, including the Chairperson and Vice-Chairperson. 1736.

[...] Proceedings under paragraph 74(1)(a), 74(2)(a), 75(1)(a) or 76(a), subsection 77(1) or (2), or paragraph 77.1(a) may be instituted within, but not after, five years after the time when the subject-matter of the proceedings arose. 1882.

[...] National Capital Act.Regional offices (2) The Commission may establish an office in any region of Canada.Staff (3) The officers and employees that are necessary for the proper conduct of the work of the Commission are to be appointed in accordance with the Public Service Employment Act.Technical assistance (4) The Commission may, with Treasury Board’s approval, (a) engage, on a temporary basis, the services of persons having technical or specialized knowledge of any matter relating to the work of the Commission to advise and assist the Commission in the exercise of its powers or the performance of its duties and functions under this Act; and (b) fix and pay the remuneration and expenses of persons engaged under paragraph (a).Powers, Duties and FunctionsPowers, duties and functions of Commission 7 The Commission must exercise the powers and perform the duties and functions that are assigned to it by this Act.Service standards respecting time limits 8 (1) The Commission, the RCMP and union

[...] The Commission must publish on its website those service standards that are related to communications with complainants.Service standards respecting time limits (2) The Commission, the Agency and union representatives for CBSA employees must jointly establish service standards respecting the time limits within which reviews under subsection 28(2) are to be conducted and the time limits within which each of them is to deal with complaints made under this Act, and specifying the circumstances under which those time limits do not apply or the circumstances under which they may be extended.

[...] is to be provided to the Commission.Clarification (4) For greater certainty, nothing in this section prevents the Commission from informally resolving a complaint of which it is seized under this Part and, if the Commission attempts to informally resolve a complaint, subsections (2) and (3) apply.RepresentationsRight to make representations 44 (1) If a complaint is made under this Part with respect to the conduct of an RCMP employee or CBSA employee, the following persons must be given an opportunity to make representations with respect to that conduct’s impact on them or the individual at whom the conduct was directed: (a) the complainant; (b) the guardian, tutor, curator or mandatary — under a protection mandate — of the individual at whom the conduct was directed or a person who is appointed to act in a similar capacity on behalf of the individual; and (c) an individual who has written permission to make the representations from the individual at whom the conduct was directed.Union

[...] representatives (1.‍1) Union representatives for the RCMP employee or CBSA employee, as the case may be, whose conduct is the subject matter of the complaint must also be given an opportunity to make representations.Disclosure (2) Representations, including any personal information contained in them, received by the Commission in relation to the complaint must be disclosed as soon as feasible to the RCMP or Agency, as the case may be.Use of representations (3) If feasible, representations disclosed to the RCMP under subsection (2) must be taken into account by a conduct authority or conduct board in determining a conduct measure to be imposed under Part IV of the Royal Canadian Mounted Police Act.Records of ComplaintsDuty to establish and maintain 45 (1) The Commission, the Commissioner and the President must each establish and maintain a record of all complaints they receive or for which they are provided notice under this Part, including those that are resolved informally and those

[...] during the course of the hearing; (c) that information that could reasonably be expected to compromise or seriously hinder the administration or enforcement of program legislation or the investigation or prosecution of any offence is likely to be disclosed during the course of the hearing; (d) that information respecting a person’s financial or personal affairs, if that person’s interest or security outweighs the public’s interest in the information, is likely to be disclosed during the course of the hearing; (e) that information that could reasonably be expected to reveal privileged information, as defined in subsection 17(1), is likely to be disclosed during the course of the hearing; (f) that information that could reasonably be expected to reveal information that is described in paragraph 20(b), is likely to be disclosed during the course of the hearing; or (g) that it is otherwise required by the circumstances of the case.Rights of persons interested (7) The parties and the union

[...] Proceedings by way of summary conviction for an offence under this Part may be instituted at any time within but no later than three years after the day on which the subject-matter of the proceedings arose, unless the prosecutor and the defendant otherwise agree. 42.

[...] “union” « syndicat » “union” means a trade union as defined in the Labour Relations Act, R.S.N.L. 1990, c.

[...] Prohibition (2) No operator, employer, provider of serv- ices or union shall take, or threaten to take, reprisal action against an employee.

[...] “union” « syndicat » “union” means a trade union as defined in the Trade Union Act, R.S.N.S. 1989, c. 475, as amended from time to time, that has the status of a bargaining agent under that Act in respect of any bargaining unit at a workplace, or any organization representing employees that has exclusive bargaining rights under any other Act of the Legislature of the Province in respect of those employees.

[...] Prohibition (2) No operator, employer, provider of serv- ices or union shall take, or threaten to take, reprisal action against an employee.

[...] “union” « syndicat » “union” means a trade union as defined in the Labour Relations Act, R.S.N.L. 1990, c.

[...] Prohibition (2) No operator, employer, provider of serv- ices or union shall take, or threaten to take, reprisal action against an employee.

[...] “union” « syndicat » “union” means a trade union as defined in the Trade Union Act, R.S.N.S. 1989, c. 475, as amended from time to time, that has the status of a bargaining agent under that Act in respect of any bargaining unit at a workplace, or any organization representing employees that has exclusive bargaining rights under any other Act of the Legislature of the Province in respect of those employees.

[...] Prohibition (2) No operator, employer, provider of serv- ices or union shall take, or threaten to take, reprisal action against an employee.

[...] Subsection 149(4) of the Act is replaced by the following: Limitation period (4) Proceedings in respect of an offence under this Part may be instituted at any time within but not later than two years after the day on which the subject-matter of the proceedings arose.

[...] “employee organization” « organisation syndicale » “employee organization” means an association that represents a majority of the members and that is not affiliated directly or indirectly with a trade union or another employee organization or with any organization that is affiliated directly or indirectly with a trade union or another employee organization.

[...] Consent to prosecution 30.36 A prosecution for an offence under sections 30.32 to 30.35 may be instituted only with the consent of the Board. 5.

[...] “employee organization” « organisation syndicale » “employee organization” means an association that represents a majority of the members and that is not affiliated directly or indirectly with a trade union or another employee organization or with any organization that is affiliated directly or indirectly with a trade union or another employee organization.

[...] Consent to prosecution 30.36 A prosecution for an offence under sections 30.32 to 30.35 may be instituted only with the consent of the Board. 5.

[...] R.S., c. 31 (1st Supp.), s. 62 22. (1) Subsection 40(4) of the Act is replaced by the following: Complaints may be dealt with together (4) If complaints are filed jointly or separately by more than one individual or group alleging that a particular person is engaging or has engaged in a discriminatory practice or a series of similar discriminatory practices and the Commission is satisfied that the complaints involve substantially the same issues of fact and law, it may deal with the complaints together under this Part and may request the Chairperson of the Tri-bunal to institute a single inquiry into the complaints under section 49

[...] The portion of paragraph 44(3)(a) of the Act before subparagraph (i) is replaced by the following: (a) may request the Chairperson of the Tribunal to institute an inquiry under section 49 into the complaint to which the report relates if the Commission is satisfied 24.

[...] Inquiries into Complaints Request for inquiry 49. (1) At any stage after the filing of a complaint, the Commission may request the Chairperson of the Tribunal to institute an inquiry into the complaint if the Commission is satisfied that, having regard to all the circumstances of the complaint, an inquiry is warranted.

[...] Chairperson to institute inquiry (2 ) On receipt of a request, the Chairperson shall institute an inquiry by assigning a member of the Tribunal to inquire into the complaint, but the Chairperson may assign a panel of three members if he or she considers that the complexity of the complaint requires the inquiry to be conducted by three members.

[...] (5) Subsection 60(5) of the Act is replaced by the following: Limitation period (5) A prosecution for an offence under this section may not be instituted more than one year after the subject-matter of the proceedings arose. 31.

[...] (service de messagerie) credit union means a credit union as defined in subsection 137(6) of the Income Tax Act or a corporation described in paragraph (a) of the definition deposit insurance corporation in subsection 137.‍1(5) of that Act.

[...] Notice (2) A notice referred to in subsection (1) may be (a) served personally; (b) sent by confirmed delivery service; or (c) sent electronically to a bank or credit union that has provided written consent to receive notices under subsection (1) electronically.

[...] Extension of time to appeal 41 (1) If no appeal to the Tax Court of Canada under section 40 has been instituted within the time limited by that section for doing so, a person may make an application to the Tax Court of Canada for an order extending the time within which an appeal may be instituted, and the Court may make an order extending the time for appealing and may impose any terms that it considers just.

[...] Contents of application (2) An application must set out the reasons why the appeal was not instituted within the time limited under section 40 for doing so.

[...] Institution of appeals 43 An appeal to the Tax Court of Canada under this Act must be instituted in accordance with the Tax Court of Canada Act.

[...] Division 22 Central Cooperative Credit Societies and Federal Credit Unions 266–303.       

[...] Limitation 34.3 No proceedings for an offence under section 34.2 are to be instituted more than two years after the time when the subject-matter of the proceedings arose.

[...] Division 22 Central Cooperative Credit Societies and Federal Credit Unions R.S., c.

[...] Section 223 of the Act is amended by adding the following after subsection (1.1): Federal credit union and local cooperative credit society (1.2) On the joint application of one or more federal credit unions and one or more local cooperative credit societies that have applied under subsection 33(3) to be continued as federal credit unions, the Minister may issue letters patent amalgamating and continuing the applicants as one federal credit union.

[...] Proceedings under this Act may be instituted within, but not after, five years after the time when the subject matter of the proceedings arose.

[...] ``person'' « personne » ``person'' means an individual, partnership, corporation, trust or estate, or a body that is a society, union, club, association, commission or other organization of any kind whatever.

[...] Extension of time to appeal 47. (1) If no appeal to the Tax Court under section 46 has been instituted within the time limited by that section for doing so, a person may make an application to the Tax Court for an order extending the time within which an appeal may be instituted, and the Court may make an order extending the time for appealing and may impose any terms that it considers just.

[...] Contents of application (2) An application must set out the reasons why the appeal was not instituted within the time limited under section 46 for doing so.

[...] An appeal to the Tax Court under this Actshall be instituted in accordance with the Tax Court of Canada Act.

[...] Time during consideration not to count (2) For the purpose of making an assessment of a person who agreed in writing to the determination of a question, filing a notice of objection to an assessment or instituting an appeal from an assessment, the time between the day on which proceedings are instituted in the Tax Court to have a question determined and the day on which the question is finally determined shall not be counted in the computation of (a) the four-year period referred to in subsection 42(1); (b) the period within which a notice of objection to an assessment may be filed under section 43; or (c) the period within which an appeal may be instituted under section 46.

[...] R.S., c. 31 (1st Supp.), s. 62 23. (1) Subsection 40(4) of the Act is replaced by the following: Complaints may be dealt with together (4) If complaints are filed jointly or separately by more than one individual or group alleging that a particular person is engaging or has engaged in a discriminatory practice or a series of similar discriminatory practices and the Commission is satisfied that the complaints involve substantially the same issues of fact and law, it may deal with the complaints together under this Part and may request the Chairperson of the Tribunal to institute a single inquiry into the complaints under section 49

[...] The portion of paragraph 44(3)(a) of the Act before subparagraph (i) is replaced by the following: (a) may request the Chairperson of the Tribunal to institute an inquiry under section 49 into the complaint to which the report relates if the Commission is satisfied 25.

[...] Inquiries into Complaints Request for inquiry 49. (1) At any stage after the filing of a complaint, the Commission may request the Chairperson of the Tribunal to institute an inquiry into the complaint if the Commission is satisfied that, having regard to all the circumstances of the complaint, an inquiry is warranted.

[...] Chairperson to institute inquiry (2) On receipt of a request, the Chairperson shall institute an inquiry by assigning a member of the Tribunal to inquire into the complaint, but the Chairperson may assign a panel of three members if he or she considers that the complexity of the complaint requires the inquiry to be conducted by three members.

[...] (5) Subsection 60(5) of the Act is replaced by the following: Limitation period (5) A prosecution for an offence under this section may not be instituted more than one year after the subject-matter of the proceedings arose. 32.

[...] ``investment business'' « entreprise de placement » ``investment business'' of a foreign affiliate of a taxpayer means a business carried on by the affiliate in a taxation year (other than a business deemed by subsection (2) to be a business other than an active business carried on by the affiliate) the principal purpose of which is to derive income from property (including interest, dividends, rents, royalties or any similar returns or substitutes therefor), income from the insurance or reinsurance of risks, income from the factoring of trade accounts receivable, or profits from the disposition of investment property, unless it is established by the taxpayer or the affiliate that, throughout the period in the year during which the business was carried on by the affiliate, (a) the business (other than any business conducted principally with persons with whom the affiliate does not deal at arm's length) is (i) a business carried on by it as a foreign bank, a trust company, a credit union

[...] Application of paragraph (2)(a.3) (2.4) Paragraph (2)(a.3) does not apply to a foreign affiliate of a taxpayer in respect of its income derived directly or indirectly from indebtedness to the extent that (a) the income is derived by the affiliate in the course of a business conducted principally with persons with whom the affiliate deals at arm's length carried on by it as a foreign bank, a trust company, a credit union, an insurance corporation or a trader or dealer in securities or commodities, the activities of which are regulated in the country under whose laws the affiliate was formed or continued and exists and is governed and in which the business is principally carried on, and (b) the income is derived by the affiliate from trading or dealing in the indebtedness (which, for this purpose, consists of income from the actual trading or dealing in the indebtedness and interest earned by the affiliate during a short term holding period on indebtedness acquired by it for the purpose

[...] Definitions for paragraph (2)(a.3) (2.5) For the purpose of paragraph (2)(a.3), ``indebtedness'' « dette » ``indebtedness'' does not include obligations of a person under agreements with non-resident corporations providing for the purchase, sale or exchange of currency where (a) the agreements are swap agreements, forward purchase or sale agreements, forward rate agreements, futures agreements, options or rights agreements, or similar agreements, (b) the person is a bank, a trust company, a credit union, an insurance corporation or a trader or dealer in securities or commodities resident in Canada, the business activities of which are subject by law to the supervision of a regulating authority in Canada such as the Superintendent of Financial Institutions or a similar authority of a province, (c) the agreements are entered into by the non-resident corporation in the course of a business carried on by it principally with persons with which it deals at arm's length in the country under

[...] (2) Subsections 165(1.11) to (1.14) of the Act, as enacted by subsection (1), apply after September 26, 1994 to notices of objection filed at any time except a notice of objection to an assessment for a taxation year where an appeal under Division J of the Act of the assessment has been instituted on or before the day this Act is assented to

[...] (2) Subsection 169(2.1) of the Act, as enacted by subsection (1), applies to appeals instituted after the day this Act is assented to

[...] A limited exception allows contributions of up to $1,000 to be made by corporations and trade unions, or by associations from money given by individuals, to registered associations, nomination contestants and candidates.

[...] Auditor - eligibility 403.11 (1) Only the following are eligible to be an auditor for a registered association: (a) a person who is a member in good standing of a corporation, an association or an institute of professional accountants; or (b) a partnership of which every partner is a member in good standing of a corporation, an association or an institute of professional accountants.

[...] Auditor - eligibility 435.1 (1) Only the following are eligible to be an auditor for a leadership contestant: (a) a person who is a member in good standing of a corporation, an association or an institute of professional accountants; or (b) a partnership of which every partner is a member in good standing of a corporation, an association or an institute of professional accountants.

[...] Section 511 of the Act is replaced by the following: Commissioner may prosecute 511. (1) If the Commissioner believes on reasonable grounds that an offence under this Act has been committed and is of the view that the public interest justifies it, the Commissioner may institute a prosecution or cause one to be instituted.

[...] Search and seizure (2) For the purposes of section 487 of the Criminal Code, any person charged by the Commissioner with duties relating to the administration or enforcement of this Act is deemed to be a public officer. 63. (1) Subsection 514(1) of the Act is replaced by the following: Limitation period 514. (1) A prosecution for an offence under this Act must be instituted within 18 months after the day on which the Commissioner becomes aware of the facts giving rise to the prosecution and not later than seven years after the day on which the offence was committed

[...] However, any fees paid in respect of the application shall not be refunded to the applicant. 33. (1) Subsection 34(1) of the Act is replaced by the following: Date of application abroad deemed date of application in Canada 34. (1) Despite subsection 33(1), when an applicant files an application for the registration of a trade-mark in Canada after the applicant or the applicant’s predecessor in title has applied, in or for any country of the Union other than Canada, for the registration of the same or substantially the same trade-mark in association with the same kind of goods or services, the filing date of the application in or for the other country is deemed to be the filing date of the application in Canada and the applicant is entitled to priority in Canada accordingly despite any intervening use in Canada or making known in Canada or any intervening application or registration, if (a) the filing date of the application in Canada is within a period of six months after the date on

[...] which the earliest application was filed in or for any country of the Union for the registration of the same or substantially the same trade-mark in association with the same kind of goods or services; (b) the applicant files a request for priority in the prescribed time and manner and informs the Registrar of the filing date and country or office of filing of the application on which the request is based; (c) the applicant, at the filing date of the application in Canada, is a citizen or national of or domiciled in a country of the Union or has a real and effective industrial or commercial establishment in a country of the Union; and (d) the applicant furnishes, in accordance with any request under subsections (2) and (3), evidence necessary to fully establish the applicant’s right to priority

[...] Limitation Period (7) Proceedings by way of summary conviction for an offence under this section may be instituted no later than two years after the day on which the subject-matter of the proceedings arose.

[...] However, any fees paid in respect of the application shall not be refunded to the applicant. 33. (1) Subsection 34(1) of the Act is replaced by the following: Date of application abroad deemed date of application in Canada 34. (1) Despite subsection 33(1), when an applicant files an application for the registration of a trade-mark in Canada after the applicant or the applicant’s predecessor in title has applied, in or for any country of the Union other than Canada, for the registration of the same or substantially the same trade-mark in association with the same kind of goods or services, the filing date of the application in or for the other country is deemed to be the filing date of the application in Canada and the applicant is entitled to priority in Canada accordingly despite any intervening use in Canada or making known in Canada or any intervening application or registration, if (a) the filing date of the application in Canada is within a period of six months after the date on

[...] which the earliest application was filed in or for any country of the Union for the registration of the same or substantially the same trade-mark in association with the same kind of goods or services; (b) the applicant files a request for priority in the prescribed time and manner and informs the Registrar of the filing date and country or office of filing of the application on which the request is based; (c) the applicant, at the filing date of the application in Canada, is a citizen or national of or domiciled in a country of the Union or has a real and effective industrial or commercial establishment in a country of the Union; and (d) the applicant furnishes, in accordance with any request under subsections (2) and (3), evidence necessary to fully establish the applicant’s right to priority

[...] Limitation Period (7) Proceedings by way of summary conviction for an offence under this section may be instituted no later than two years after the day on which the subject-matter of the proceedings arose.

[...] ; (f) corporations without share capital other than trade unions; and (g) unincorporated organizations or associations other than trade unions.Names to be provided (8) If the third party is unable to identify which contributions were received during the period referred to in paragraph (1)‍(a) for partisan activity, partisan advertising, election advertising or election survey purposes, the interim third-party expenses return shall include, subject to paragraph (4)‍(c), the names and addresses of every contributor who contributed a total of more than $200 to it during that period.Declaration (9) The interim third-party expenses return shall include a declaration that the return is accurate signed by (a) the third party’s financial agent; and (b) if different from the financial agent, the person who signed the application made under subsection 349.‍6(2).Supporting documents (10) A third party shall, at the request of the Chief Electoral Officer, provide documents evidencing expenses

[...] ; (f) corporations without share capital other than trade unions; and (g) unincorporated organizations or associations other than trade unions.Names to be provided (8) If the third party is unable to identify which contributions were received during the period referred to in paragraph (1)‍(b) for partisan activity, partisan advertising, election advertising or election survey purposes, the interim third-party expenses return shall include, subject to paragraph (4)‍(c), the names and addresses of every contributor who contributed a total of more than $200 to it during that period.Declaration (9) The interim third-party expenses return shall include a declaration that the return is accurate signed by (a) the third party’s financial agent; and (b) if different from the financial agent, the person who signed the application made under subsection 349.‍6(2) or 353(2), as the case may be.Supporting documents (10) A third party shall, at the request of the Chief Electoral Officer, provide

[...] grounds that an offence under this Act has been committed, the Commissioner may institute a prosecution or cause one to be instituted.Information (2) A prosecution for an offence under this Act is instituted by the laying of an information in writing and under oath before a justice, as defined in section 2 of the Criminal Code. 2006, c. 9, s. 131(1)361 Subsection 512(1) of the Act is replaced by the following: Director’s consent required 512 (1) No prosecution for an offence under this Act may be instituted by a person, other than the Commissioner or a person acting under his or her direction, without the prior written consent of the Director of Public Prosecutions provided after consultation with the Commissioner. 2006, c. 9, s. 132362 Section 513 of the Act is repealed. 2006, c. 9, s. 133(1)363 (1) Subsections 517(1) and (2) of the Act are replaced by the following: Power to enter into compliance agreement 517 (1) Subject to subsection (7), if the Commissioner believes on reasonable

[...] , the Director of Public Prosecutions may — if, after consultation with the Commissioner, the Director considers that a compliance agreement would better serve the public interest — suspend the prosecution and remit the matter back to the Commissioner so that it may be dealt with in that way.Effect of compliance agreement (8) When a compliance agreement is entered into, (a) no prosecution may be instituted against the contracting party for an act or omission that led to the agreement unless there is non-compliance with it; and (b) any prosecution of the contracting party instituted before the agreement was entered into for an act or omission that led to the agreement is suspended unless there is non-compliance with the agreement. 2006, c. 9, s. 133(2)(5) Subsection 517(10) of the Act is replaced by the following: Copy (10) The Commissioner shall provide the contracting party with a copy of the compliance agreement, without delay after it is entered into or renegotiated under subsection

[...] The Commissioner shall also provide a copy of the notice to the Director of Public Prosecutions if a prosecution of the contracting party for an act or omission that led to the agreement had been instituted before the agreement was entered into.Effect of service (2) Service of the notice terminates any prosecution of the contracting party that is based on the act or omission in question and prevents the institution of any prosecution of the contracting party for the act or omission.If agreement not complied with 519 (1) If the Commissioner is of the opinion that a contracting party has not complied with a provision of a compliance agreement, the Commissioner shall cause a notice of default to be served on the contracting party, informing it that, as the case may be, (a) a notice of violation may be served on the contracting party as a result of the failure to comply with the provision of the compliance agreement; (b) a prosecution may be instituted against the contracting party in respect

[...] (which, if the designated work site is in Quebec, is a trade union recognized under applicable provincial law and, if the designated work site is outside of Quebec, is an affiliate of Canada’s Building Trades Unions) and at least one secondary school or post-secondary educational institution for the purpose of facilitating the hiring of the apprentice positions described in the job advertisement, and (iii) receives from the trade union confirmation in writing that the trade union has provided as many apprentices as reasonably possible for work at the designated work site during the installation year, unless the trade union fails to respond within five business days of a request; (b) the incentive claimant reviews and duly considers all applications received in response to the advertisement for apprenticeship opportunities that are offered directly by the incentive claimant and takes reasonable steps to ensure that other applications are reviewed and duly considered; and (c) the incentive

[...] Contents of application (2) An application under subsection (1) must set out the reasons why the appeal was not instituted within the time limited by section 75 for doing so.

[...] Institution of appeals 78 An appeal to the Tax Court of Canada under this Act must be instituted in accordance with the Tax Court of Canada Act.

[...] Limitation of prosecutions (4) No proceeding by way of summary conviction in respect of an offence under this Act may be instituted more than eight years after the day on which the subject matter of the proceeding arose, unless the prosecutor and the defendant agree that it may be instituted after the eight years.

[...] Stay (11) An appeal instituted under subsection (9) stays the operation of the order or direction appealed from until judgment is pronounced.

[...] (contrepartie) credit union has the same meaning as in subsection 137(6) of the Income Tax Act.‍

[...] Stay (17) An appeal instituted under subsection (15) must stay the operation of the order or direction appealed from until judgment is pronounced.

[...] Contents of application (2) An application must set out the reasons why the appeal was not instituted within the time limited under section 100 for doing so.

[...] Institution of appeals 103 An appeal to the Tax Court of Canada under this Act must be instituted in accordance with the Tax Court of Canada Act.

[...] Limitation of prosecutions (4) No proceeding by way of summary conviction in respect of an offence under this Act may be instituted more than five years after the day on which the subject matter of the proceedings arose, unless the prosecutor and the defendant agree that they may be instituted after the five years.

[...] Nomination d’un vérificateur Eligible persons (2) The following are eligible to be an auditor for a nominee: (a) a person who is a member in good standing of a corporation, an association or an institute of professional accountants; or (b) a partnership of which every partner is a member in good standing of a corporation, an association or an institute of professional accountants

[...] “group” « groupe » “group” means an unincorporated trade union, trade association or other group of persons acting together by mutual consent for a common purpose.

[...] Nouvel agent financier Trade union, corporation or party (5) If the third party is a trade union, corporation, eligible party, registered party or other entity with a governing body, the application must include a copy of the resolution passed by its governing body authorizing it to incur advertising expenses

[...] Nomination d’un vérificateur Eligibility criteria (2) The following are eligible to be an auditor for a third party: (a) a person who is a member in good standing of a corporation, an association or an institute of professional accountants; or (b) a partnership every partner of which is a member in good standing of a corporation, an association or an institute of professional accountants

[...] Assimilation Categories (6) For the purposes of paragraphs (4)(a) and (b), the following are the classes of contributor: (a) individuals; (b) businesses; (c) commercial organizations; (d) governments; (e) trade unions; (f) corporations without share capital other than trade unions; and (g) unincorporated organizations or associations other than trade unions

[...] (3) Section 3 of the Act is amended by adding the following after subsection (1): For greater certainty (1.01) For greater certainty, the reference to “Canada” in paragraphs (1)(k), (m) and (o) to (r) is a reference to Canada as it existed immediately before the union of Newfoundland and Labrador with Canada

[...] (d) has been physically present in Canada for at least 1,095 days during the four years immediately before the date of his or her application; 2008, c. 14, par. 13(3)(a) 4. (1) The portion of subsection 5.1(1) of the Act before paragraph (a) is replaced by the following: Adoptees — minors 5.1 (1) Subject to subsections (3) and (4), the Minister shall, on application, grant citizenship to a person who was adopted by a citizen on or after January 1, 1947 while the person was a minor child if the adoption (2) The portion of subsection 5.1(1) of the Act before paragraph (a) is replaced by the following: Adoptees — minors 5.1 (1) Subject to subsections (3) and (4), the Minister shall, on application, grant citizenship to a person who, while a minor child, was adopted by a citizen on or after January 1, 1947, was adopted before that day by a person who became a citizen on that day, or was adopted before April 1, 1949 by a person who became a citizen on that later day further to the union

[...] adding the following after paragraph (c): (c.1) did not occur in a manner that circumvented the legal requirements for international adoptions; and 2008, c. 14, par. 13(3)(b) (4) The portion of subsection 5.1(2) of the Act before paragraph (a) is replaced by the following: Adoptees — adults (2) Subject to subsections (3) and (4), the Minister shall, on application, grant citizenship to a person who was adopted by a citizen on or after January 1, 1947 while the person was at least 18 years of age if (5) The portion of subsection 5.1(2) of the Act before paragraph (a) is replaced by the following: Adoptees — adults (2) Subject to subsections (3) and (4), the Minister shall, on application, grant citizenship to a person who, while at least 18 years of age, was adopted by a citizen on or after January 1, 1947, was adopted before that day by a person who became a citizen on that day, or was adopted before April 1, 1949 by a person who became a citizen on that later day further to the union

[...] person was adopted before January 1, 1947 and, on that day, only one of the adoptive parents was a citizen and that parent was a citizen under paragraph 3(1)(o) or (q), or both of the adoptive parents were citizens under either of those paragraphs; (a.2) if the person was adopted before April 1, 1949 and, on that day, only one of the adoptive parents was a citizen and that parent was a citizen under paragraph 3(1)(p) or (r), or both of the adoptive parents were citizens under either of those paragraphs; or (11) Section 5.1 of the Act is amended by adding the following after subsection (5): Exception — Canada and Newfoundland and Labrador (6) Paragraphs 5.1(4)(a) and (a.1) do not apply to a person who is adopted before April 1, 1949 if (a) only one adoptive parent was a citizen at the time of the adoption, in the case of paragraph (a), or was a citizen on January 1, 1947, in the case of paragraph (a.1); and (b) the other adoptive parent became a citizen on April 1, 1949 further to the union

[...] Any proceedings in respect of an offence under this Act or the regulations that is punishable on summary conviction may be instituted at any time within but not later than 10 years after the time when the offence was committed.

[...] Subsection 30(2) of the English version of the Act is replaced by the following: Choice (2) Where the Board orders that a representation vote be taken on an application by a trade union for certification as the bargaining agent for a unit in respect of which no other trade union is the bargaining agent, the Board shall include on the ballots a choice whereby an employee may indicate that they do not wish to be represented by any trade union named on the ballots. 151.

[...] Subparagraph 89(1)(c)(i) of the English version of the Act is replaced by the following: (i) received a notice, given under section 71 by either party to the dispute, informing the Minister of the failure of the parties to enter into or revise a collective agreement, or 158. (1) Subsection 94(2) of the English version of the Act is replaced by the following: Exception (2) An employer is deemed not to contravene subsection (1) by reason only that they (a) in respect of a trade union that is the bargaining agent for a bargaining unit comprised of or including employees of the employer, (i) permit an employee or representative of the trade union to confer with them during hours of work or to attend to the business of the trade union during hours of work without any deduction from wages or any deduction of time worked for the employer, (ii) provide free transportation to representatives of the trade union for purposes of collective bargaining, the administration of a collective agreement

[...] and related matters, or (iii) permit the trade union to use their premises for the purposes of the trade union; or (b) contribute financial support to any pension, health or other welfare trust fund the sole purpose of which is to provide pension, health or other welfare rights or benefits to employees

[...] Paragraphs 280(1)(e) to (g) of the Act are replaced by the following: (e) exempting any class of distributions from the application of sections 278, 279 and 281 to 287; (f) exempting from the application of sections 278, 279 and 281 to 287 any former Act company whose shareholders are confined to entities incorporated or formed by or under an Act of Parliament or of the legislature of a province that are, in the opinion of the directors, operating as credit unions or cooperative associations; and (g) generally, for carrying out the purposes and provisions of sections 278, 279 and 281 to 287. 216.

[...] The word ``charité'' is replaced by the word ``bienfaisance'' in the French version of the following provisions: (a) sections 28 and 29 of the Asia-Pacific Foundation of Canada Act; (b) section 19 of the Canada Council Act; (c) section 24 of the Canadian Centre for Occupational Health and Safety Act; (d) section 27 of the Canadian Centre on Substance Abuse Act; (e) section 21 of the Canadian Heritage Languages Institute Act; (f) section 21 of the Canadian Race Relations Foundation Act; (g) paragraph 68.16(1)(g.1), the definitions ``institution déjà titulaire de certificat'' and ``institution titulaire de certificat'' in subsection 68.24(1) and subsections 68.24(2), (3) and (7) of the Excise Tax Act; (h) section 27 of the International Centre for Human Rights and Democratic Development Act; (i) section 19 of the International Development Research Centre Act; (j) subsections 70(2) and (3) of the Canada Labour Code; (k) section 15 of the National Arts Centre Act; (l) subparagraph

[...] T-14 Trade Unions Act 124.

[...] Paragraph 4(1)(e) of the English version of the Trade Unions Act is replaced by the following: (e) to secure by bond or suretyship the performance of any of the agreements mentioned in paragraphs (a) to (d). 125.

[...] Subsections 15(1) and (2) of the English version of the Act are replaced by the following: Powers relating to land 15. (1) Any trade union registered under this Act may purchase, or take on lease, in the names of the trustees of the trade union, any land not exceeding one acre, and may sell, exchange, mortgage, hypothecate or lease the land.

[...] Authority of trustees (2) No purchaser, assignee, mortgagee, hypothecary creditor or tenant is bound to inquire whether the trustees of a trade union registered under this Act have authority for any sale, exchange, mortgage, hypothec or lease , and the receipt of the trustees is a discharge for the money arising from the sale, exchange, mortgage, hypothec or lease.

[...] Trade Unions Act 126.

[...] (3) Subsection (1) applies to appeals instituted after the fourth month after the month in which this Act is assented to. 256.

[...] R.S., c. 51 (4th Supp.), s. 5 291. (1) Subsections 17.2(1) to (3) of the Act are replaced by the following: How proceeding instituted 17.2 (1) Unless the Act under which the proceeding arises provides otherwise, a proceeding in respect of which this section applies shall be instituted by filing an originating document in the form set out in the rules of Court and by paying the filing fee in accordance with those rules.

[...] (2) Subsection (1) applies to appeals instituted after the fourth month after the month in which this Act is assented to.

[...] R.S., c. 51 (4th Supp.), s. 5 292. (1) Subsection 18.15(3) of the Act is replaced by the following: How appeal instituted (3) An appeal referred to in section 18 shall be instituted by (a) filing the original of the written appeal referred to in subsection (1); and (b) paying $100 as a filing fee.

[...] (2) Paragraph 18.15(3)(b) and subsections 18.15(3.1) to (3.5) of the Act, as enacted by subsection (1), apply to appeals instituted after the fourth month after the month in which this Act is assented to.

[...] .); 1993, c. 12; 1994, c. 35 LOBBYISTS REGISTRATION ACT 1. (1) The definition ``organization'' in subsection 2(1) of the Lobbyists Registration Act is replaced by the following: ``organization'' « organisation » ``organization'' includes (a) a business, trade, industry, professional or voluntary organization, (b) a trade union or labour organization, (c) a chamber of commerce or board of trade, (d) a partnership, association, charitable society, coalition or interest group, (e) a government, other than the Government of Canada, and (f) a corporation without share capital incorporated to pursue, without financial gain to its members, objects of a national, provincial, patriotic, religious, philanthropic, charitable, scientific, artistic, social, professional or sporting character or other similar objects; (2) Subsection 2(1) of the Act is amended by adding the following in alphabetical order: ``Ethics Counsellor'' « conseiller » ``Ethics Counsellor'' means the Ethics Counsellor

[...] Limitation of proceedings (3) Proceedings by way of summary conviction in respect of an offence under this section may be instituted at any time within but not later than two years after the time when the subject-matter of the proceedings arose.

[...] This Act, including Schedule I, will be printed in Part III of the Canada Gazette. 42-43 ELIZABETH II CHAPTER 47 An Act to implement the Agreement Establishing the World Trade Organization [Assented to 15th December, 1994] Preamble Whereas the Government of Canada together with the other governments and the European Communities that participated in the Uruguay Round of Multilateral Trade Negotiations under the General Agreement on Tariffs and Trade (herein referred to as GATT) have entered into the Agreement Establishing the World Trade Organization; Whereas free, fair and open trade is essential for the future of the Canadian economy and for securing the competitiveness and long-term sustainable development of Canada; Whereas trade expansion contributes to job creation, achieves higher standards of living, offers greater choices for consumers and strengthens the Canadian economic union; Whereas the multilateral trading system of mutually agreed upon market access conditions

[...] Limitation (1.02) Where a performer has assigned to any extent a performer's right, or has granted an interest in a performer's right by licence, and subsequently institutes proceedings described in paragraph 14.01(7)(a) or (b), the court may not grant to the performer, in relation to the right assigned or interest granted, any remedy otherwise than by way of injunction or delivery up.

[...] T-13 Trade-marks Act 190. (1) The definition ``country of the Union'' in section 2 of the Trade-marks Act is replaced by the following: ``country of the Union'' « pays de l'Union » ``country of the Union'' means (a) any country that is a member of the Union for the Protection of Industrial Property constituted under the Convention, or (b) any WTO Member; (2) Section 2 of the Act is amended by adding the following in alphabetical order: ``geographical indication'' «indication géographique » ``geographical indication'' means, in respect of a wine or spirit, an indication that (a) identifies the wine or spirit as originating in the territory of a WTO Member, or a region or locality of that territory, where a quality, reputation or other characteristic of the wine or spirit is essentially attributable to its geographical origin, and (b) except in the case of an indication identifying a wine or spirit originating in Canada, is protected by the laws applicable to that WTO Member;

[...] Paragraph 30(d) of the Act is replaced by the following: (d) in the case of a trade-mark that is the subject in or for another country of the Union of a registration or an application for registration by the applicant or the applicant's named predecessor in title on which the applicant bases the applicant's right to registration, particulars of the application or registration and, if the trade-mark has neither been used in Canada nor made known in Canada, the name of a country in which the trade-mark has been used by the applicant or the applicant's named predecessor in title, if any, in association with each of the general classes of wares or services described in the application; 1993, c. 15, s. 65(1) 199.

[...] Subsection 34(1) of the Act is replaced by the following: Date of application abroad deemed date of application in Canada 34. (1) When an application for the registration of a trade-mark has been made in or for any country of the Union other than Canada and an application is subsequently made in Canada for the registration for use in association with the same kind of wares or services of the same or substantially the same trade-mark by the same applicant or the applicant's successor in title, the date of filing of the application in or for the other country is deemed to be the date of filing of the application in Canada, and the applicant is entitled to priority in Canada accordingly notwithstanding any intervening use in Canada or making known in Canada or any intervening application or registration if (a) the application in Canada, including or accompanied by a declaration setting out the date on which and the country of the Union in or for which the earliest application was filed

[...] The Act is amended by adding the following after section 3.4: Payment of Large Amounts Where excess amount to be paid 3.5 Except in the circumstances that the Minister may specify, every person who makes a payment of any amount under this Act shall, if the amount exceeds the amount specified by the Minister, make the payment to the account of the Receiver General in the prescribed manner and within the prescribed time at (a) a bank; (b) a credit union; (c) a corporation authorized by an Act of Parliament or of the legislature of a province to carry on the business of offering its services as a trustee to the public; or (d) a corporation authorized by an Act of Parliament or of the legislature of a province to accept deposits from the public and that carries on the business of lending money on the security of real property or immovables or of investing in mortgages or hypothecary claims on immovables. 5.

[...] ``common-law partnership'' « union de fait » ``common-law partnership'' has the same meaning as in subsection 248(1) of the Income Tax Act.

[...] Appeal to the Tax Court of Canada 97.49 If a person files a notice of objection to an assessment and the Minister sends to the person a notice of a reassessment or an additional assessment, in respect of any matter dealt with in the notice of objection, the person may, within ninety days after the day the notice of reassessment or additional assessment was sent by the Minister, (a) appeal to the Tax Court of Canada; or (b) if an appeal has already been instituted in respect of the matter, amend the appeal by joining to it an appeal in respect of the reassessment or additional assessment in any manner and on any terms that the Court directs.

[...] Time during consideration not to count (2) The time between the day proceedings are taken in the Tax Court of Canada to have a question determined and the day the question is finally determined must not be counted in the calculation of (a) the four-year period referred to in paragraph 97.44(1)(a); (b) the time for service of a notice of objection to an assessment under section 97.48; or (c) the time within which an appeal may be instituted under section 97.53

[...] Detention of records seized (2) No record that has been seized as evidence under this Act shall be detained for a period of more than three months unless, before the expiration of that period, (a) the person from whom it was seized agrees to its further detention for a specified period; (b) a justice of the peace is satisfied on application that, having regard to the circumstances, its further detention for a specified period is warranted and he or she so orders; or (c) judicial proceedings are instituted in which the seized record may be required. 66.

[...] “common-law partnership” « union de fait » “common-law partnership” means the relationship between two persons who are cohabiting in a conjugal relationship, having so cohabited for a period of at least one year.

[...] Subsection 132(3) of the First Nations Fiscal and Statistical Management Act is replaced by the following: Conflict of interest (3) All persons appointed to a commission, board or institute established under this Act shall comply with the Conflict of Interest Act as though they were public office holders as defined in that Act.

[...] “common-law partnership” « union de fait » “common-law partnership” means the relationship between two persons who are cohabiting in a conjugal relationship, having so cohabited for a period of at least one year.

[...] Effect of compliance agreement (8) When a compliance agreement is entered into, any prosecution of the contracting party for an act or omission that led to it is suspended and, unless there is non-compliance with it, the Director of Public Prosecutions may not institute such a prosecution.

[...] Effect of notice (2) Service of the notice terminates any prosecution of the contracting party that is based on the act or omission in question and prevents the Commissioner from referring the matter to the Director of Public Prosecutions and the Director from instituting such a prosecution.

[...] Institution of appeals 93 An appeal to the Tax Court of Canada under this Act must be instituted in accordance with the Tax Court of Canada Act.

[...] Limitation of prosecutions (4) No proceeding by way of summary conviction in respect of an offence under this Act may be instituted more than eight years after the day on which the subject matter of the proceeding arose, unless the prosecutor and the defendant agree that it may be instituted after the eight years.

[...] Stay (11) An appeal instituted under subsection (9) stays the operation of the order or direction appealed from until judgment is pronounced.

[...] Canada.Payments out of Consolidated Revenue Fund(2) Any amount payable under subsection (1) may be paid by the competent minister out of the Consolidated Revenue Fund, at the times and in the manner that the minister considers appropriate.Separate account(3) Development Finance Institute Canada must maintain a separate account of (a) all amounts received under subsection (1); and (b) all amounts received by way of receipts and recoveries, and all disbursements made, in connection with all transactions involving the amounts received under subsection (1).Repayments(4) The competent minister may require Development Finance Institute Canada to pay to the Receiver General for credit to the Consolidated Revenue Fund any amount referred to in subsection (3) at the times and in the manner that the minister considers appropriate.Definition of Development Finance Institute Canada(5) In this section, Development Finance Institute Canada means Development Finance Institute Canada (DFIC) Inc.‍, a

[...] Employees represented by trade union (3) If an employee to whom this Division applies is represented by a trade union, the employer must conduct the consultation through the trade union.

[...] Stay (17) An appeal instituted under subsection (15) must stay the operation of the order or direction appealed from until judgment is pronounced.

[...] Limitation of prosecutions (4) No proceeding by way of summary conviction in respect of an offence under this Part may be instituted more than five years after the day on which the subject matter of the proceedings arose, unless the prosecutor and the defendant agree that they may be instituted after the five years.

[...] Limitation period (2) No proceedings to recover the debt may be instituted more than five years after the day on which the debt becomes payable.

[...] Limitation period 239 No proceedings by way of summary conviction in respect of an offence under this Part may be instituted more than five years after the day on which the subject matter of the proceedings arose, unless the prosecutor and the defendant agree that they may be instituted after the five years.

[...] (infraction) organization has the same meaning as in section 2 but does not include a public body, trade union or municipality.‍

[...] “common-law partnership” « union de fait » “common-law partnership” means the relationship between two persons who are common-law partners of each other.

[...] Financial statements (3) Except as otherwise specified by the Superintendent, the financial statements must be prepared in accordance with generally accepted accounting principles, the primary source of which is the Handbook of the Canadian Institute of Chartered Accountants.

[...] In addition to any other action that the Superintendent may take in respect of a pooled registered pension plan, the Superintendent may institute against the administrator, employer or any other person any legal proceedings that a member could institute.

[...] (fonction publique) trade union has the same meaning as in subsection 3(1) of the Canada Labour Code.‍

[...] Chairperson to institute inquiry 163 (1) On receipt of a referral under section 162, the Chairperson must institute an inquiry by assigning a member of the Tribunal, however the Chairperson may assign a panel of three members if he or she considers that the complexity of the question requires the inquiry to be conducted by three members.

[...] Copy of notice — union and redundant employee (2.‍1) Subject to subsection (2.‍2), the employer must immediately give a copy of any notice given under subsection (1) to any trade union representing a redundant employee, and if any redundant employee is not represented by a trade union, a copy of that notice must be given immediately to the employee or immediately posted by the employer in a conspicuous place within the industrial establishment in which that employee is employed.

[...] Notice (5) If a redundant employee displaces another employee, the employer must give the displaced redundant employee notice under subsection (1) and must give a copy of that notice to the trade union that is a party to the collective agreement.

[...] The committee shall make the minutes and records available to the Head at the Head’s request.549 (1) Subsection 136(3) of the Act is replaced by the following: Notification (3) If a trade union fails to select a person under subsection (2), the Head may so notify in writing the local branch of the trade union.

[...] (engagements climatiques) emissions means all direct and indirect emissions of greenhouse gases set out in column 1 of Schedule 3 of the Greenhouse Gas Pollution Pricing Act that are associated with the full life cycle of an activity, including emissions (a) from all stages of production, from the point of resource extraction or utilization through to the completion of the activity; (b) that occur after the activity, including emissions resulting from the distribution and end use of products resulting from the activity; (c) associated with the activity that are scope 2 or scope 3 emissions as those concepts are described in guidance and standards contained in the Greenhouse Gas Protocol developed under the partnership of the World Resources Institute and the World Business Council for Sustainable Development, as updated from time to time; and (d) related to agriculture, forestry or other land-use change required for an activity.

[...] equitable allocation of the global carbon budget based on the entity’s historic emissions and the different development needs of regions and communities, (v) details of the material assumptions made by the entity in relation to climate commitments, including those related to economic life and contingent liabilities related to emissions-intensive assets, (vi) details on the entity’s emissions, specifying in particular the sources of information used to calculate the emissions, any assumptions, the methods used to verify the calculations, and any other relevant information with respect to the quality of the information being reported by the entity in respect of its emissions, and (vii) information regarding any activity undertaken either by the entity or on its behalf that is an activity described in paragraphs 5(1)‍(a) or (b) of the Lobbying Act — if a reference in those paragraphs to “public officer holder” is read as a reference to “public office holder, public body, partnership, trade union

[...] Consideration on application (3) In considering an application under subsection (1) or (2), the Court may consider the extent to which the appeal is likely to affect any other appeal of the party who instituted the appeal or relates to an issue that is common to a group or class of persons.

[...] For the purposes of the definitions “excluded income” and “excluded revenue” and “specified deposit” in subsection 95(2.5) of the Act, each of the following is a prescribed financial institution: (a) a member of the Canadian Payments Association; and (b) a credit union that is a shareholder or member of a body corporate or organization that is a central for the purposes of the Canadian Payments Act

[...] Canadian National Institute for the Blind Maximum payment of $3,000,000 132.

[...] There may be paid out of the Consolidated Revenue Fund, on the requisition of the Minister of Human Resources and Skills Development, to the Canadian National Institute for the Blind a sum not exceeding $3,000,000 for a national digital hub to improve library services for persons with a print disability.

[...] No action or other proceeding, including any action or proceeding in restitution, or for damages of any kind, that is based on or is in relation to any agreement in relation to Ridley Terminals Inc. that existed on or before the coming into force of this section lies or may be instituted by anyone against Her Majesty in right of Canada or any minister or any employee or agent of Her Majesty in right of Canada, or any person engaged to provide advice or services to Her Majesty in right of Canada in relation to such an agreement, for anything done or omitted to be done or for anything purported to have been done or omitted to be done, in the exercise of their powers or the performance of their duties or functions, under this Division.

[...] T-14 Trade Unions Act 124.

[...] Paragraph 4(1)(e) of the English version of the Trade Unions Act is replaced by the following: (e) to secure by bond or suretyship the performance of any of the agreements mentioned in paragraphs (a) to (d). 125.

[...] Subsections 15(1) and (2) of the English version of the Act are replaced by the following: Powers relating to land 15. (1) Any trade union registered under this Act may purchase, or take on lease, in the names of the trustees of the trade union, any land not exceeding one acre, and may sell, exchange, mortgage, hypothecate or lease the land.

[...] Authority of trustees (2) No purchaser, assignee, mortgagee, hypothecary creditor or tenant is bound to inquire whether the trustees of a trade union registered under this Act have authority for any sale, exchange, mortgage, hypothec or lease, and the receipt of the trustees is a discharge for the money arising from the sale, exchange, mortgage, hypothec or lease.

[...] Trade Unions Act 126.

[...] ``person'' « personne » ``person'' means an individual, a partnership, a corporation, a trust, the estate of a deceased individual, a government or a body that is a society, a union, a club, an association, a commission or another organization of any kind.

[...] Extension of time to appeal 199. (1) If no appeal to the Tax Court under section 198 has been instituted within the time limited by that section for doing so, a person may make an application to the Tax Court for an order extending the time within which an appeal may be instituted, and the Court may make an order extending the time for appealing and may impose any terms that it considers just.

[...] Contents of application (2) An application must set out the reasons why the appeal was not instituted within the time limited under section 198 for doing so.

[...] An appeal to the Tax Court under this Actshall be instituted in accordance with the Tax Court of Canada Act.

[...] Time during consideration not to count (2) For the purpose of making an assessment of a person who agreed in writing to the determination of a question, filing a notice of objection to an assessment or instituting an appeal from an assessment, the time between the day on which proceedings are instituted in the Tax Court to have a question determined and the day on which the question is finally determined shall not be counted in the computation of (a) the four-year periods referred to in section 191; (b) the period within which a notice of objection to an assessment may be filed under section 195; or (c) the period within which an appeal may be instituted under section 198.

[...] This Part applies to the following persons and entities: (a) banks to which the Bank Act applies; (b) cooperative credit societies, credit unions and caisses populaires regulated by a provincial Act and associations regulated by the Cooperative Credit Associations Act; (c) life companies or foreign life companies to which the Insurance Companies Act applies or life insurance companies regulated by a provincial Act; (d) companies to which the Trust and Loan Companies Act applies; (e) trust companies regulated by a provincial Act; (f) loan companies regulated by a provincial Act; (g) persons engaged in the business of dealing in securities, including portfolio management and investment counselling; (h) persons engaged in the business of foreign exchange dealing; (i) persons engaged in a business, a profession or an activity described in regulations made under paragraph 12(1)(a); (j) prescribed departments and agents of Her Majesty in right of Canada or of a province, and prescribed

[...] Ordinary action (2) The Federal Court Act and the Federal Court Rules that apply to ordinary actions apply to actions instituted under subsection (1) except as varied by special rules made in respect of such actions.

[...] Proceedings under paragraph 73(a), 74(1)(a) or 75(a) or subsection 76(1) may be instituted within, but not after, one year after the time when the subject-matter of the proceedings arose.

[...] (2) Subsection (1) applies to taxation years that begin after December 21, 2012. 62. (1) Subsection 137(4.1) of the Act is replaced by the following: Payments in respect of shares (4.1) Notwithstanding any other provision of this Act, an amount paid or payable by a credit union to a person is deemed to be paid or payable, as the case may be, by the credit union as interest and to be received or receivable, as the case may be, by the person as interest, if (a) the amount is in respect of a share held by the person of the capital stock of the credit union, other than an amount paid or payable as or on account of a reduction of the paid-up capital, redemption, acquisition or cancellation of the share by the credit union to the extent of the paid-up capital of the share; (b) the share is not listed on a stock exchange; and (c) the person is (i) a member of the credit union, or (ii) a member of another credit union if the share is issued by the credit union after March 28, 2012 and

[...] the other credit union is a member of the credit union

[...] fails to select a person under subparagraph (1)(b)(ii), the Minister may notify in writing the local branch of the trade union, and shall send a copy of any such notification to the trade union’s national or international headquarters and to the employer, indicating that the committee is not established until a person is selected in accordance with that subparagraph. 2000, c. 20, s. 10 (2) Subsection 135.1(9) of the Act is replaced by the following: Records (9) A committee shall ensure that accurate records are kept of all of the matters that come before it and that minutes are kept of its meetings.

[...] The committee shall make the minutes and records available to the Minister at the Minister’s request. 2000, c. 20, s. 10 187. (1) Subsection 136(3) of the Act is replaced by the following: Notification (3) If a trade union fails to select a person under subsection (2), the Minister may so notify in writing the local branch of the trade union.

[...] The Minister shall send a copy of the notification to the trade union’s national or international headquarters and to the employer. 2000, c. 20, s. 10 (2) Paragraph 136(5)(h) of the Act is replaced by the following: (h) shall cooperate with the Minister; 2000, c. 20, s. 10 188.

[...] of the country of origin or country of export on (i) goods that, because of their exportation from the country of export or country of origin, have been exempted or have been or will be relieved by means of remission, refund or drawback, (ii) energy, fuel, oil and catalysts that are used or consumed in the production of exported goods and that have been exempted or have been or will be relieved by means of remission, refund or drawback, or (iii) goods incorporated into exported goods and that have been exempted or have been or will be relieved by means of remission, refund or drawback, or (6) Subsection 2(1) of the Act is amended by adding the following in alphabetical order: ``country'' « pays » ``country'', unless the context requires otherwise, includes (a) an external or dependent territory of a country and any other territory prescribed by regulation made by the Governor in Council, and (b) except for the purposes of proceedings respecting the dumping of goods, a customs union

[...] Consent (3) No proceedings for an offence under this section shall be instituted without the consent in writing of the Attorney General of Canada. 1994, c. 47, s. 184(1) 51. (1) Paragraphs 97(1)(a.1) and (b) of the Act are replaced by the following: (a.1) respecting the factors that may be considered in determining (i) the existence of injury, retardation or threat of injury, and (ii) whether the injury, retardation or threat of injury has been caused by the dumping or subsidizing of any goods or by any other reason; (b) specifying the circumstances and manner in which two or more properly documented complaints, investigations or inquiries may be joined and carried on as one and the persons to whom and the manner in which notice of the joining shall be given; 1994, c. 47, s. 184(3) (2) Paragraph 97(1)(e) of the Act is replaced by the following: (e) defining the expressions ``cost of production'', ``a reasonable amount for administrative, selling and all other costs'' and ``a reasonable

[...] Consent (8) No proceedings for an offence under subsection (6) shall be instituted without the consent in writing of the Attorney General of Canada.

[...] Proceedings in respect of a violation may be instituted not later than 12 months after the time when the subject-matter of the proceedings arose.

[...] An Act to incorporate the Windsor and Detroit Union Bridge Company, S.C. 1898, c. 120 26.       

[...] This Part applies to the following persons and entities: (a) authorized foreign banks within the meaning of section 2 of the Bank Act in respect of their business in Canada, or banks to which that Act applies; (b) cooperative credit societies, savings and credit unions and caisses populaires regulated by a provincial Act and associations regulated by the Cooperative Credit Associations Act; (c) life companies or foreign life companies to which the Insurance Companies Act applies or life insurance companies regulated by a provincial Act; (d) companies to which the Trust and Loan Companies Act applies; (e) trust companies regulated by a provincial Act; (f) loan companies regulated by a provincial Act; (g) persons engaged in the business of dealing in securities, including portfolio management and investment counselling; (h) persons engaged in the business of foreign exchange dealing; (i) persons engaged in a business, profession or activity described in regulations made under paragraph

[...] Ordinary action (2) The Federal Court Act and the Federal Court Rules that apply to ordinary actions apply to actions instituted under subsection (1) except as varied by special rules made in respect of such actions.

[...] Proceedings under paragraph 74(a), 75(1)(a) or 76(a) or subsection 77(1) may be instituted within, but not after, one year after the time when the subject-matter of the proceedings arose.

[...] WHEREAS the refusal to grant members of the Royal Canadian Mounted Police the right to collective bargaining is a source of injustice and frustration and is furthermore inconsistent with fundamental principles of labour relations in Canada; WHEREAS the Government of Canada has ratified Convention No. 87 of the International Labour Organization concerning Freedom of Association and Protection of the Right to Organize; WHEREAS there is in Canada a tradition of labour legislation and policy designed for the promotion of the common well-being through the encouragement of free collective bargaining and the constructive settlement of disputes; WHEREAS members of the Royal Canadian Mounted Police are employed in the public service of Canada yet do not have the rights enjoyed by other employees of the Government of Canada since March 13, 1967 under the Public Service Staff Relations Act; WHEREAS members of the Royal Canadian Mounted Police do not have the same protection with respect to union

[...] Consent to Prosecution Consent 35.6 No prosecution arising out of an alleged failure by any person to observe any prohibition contained in section 26.01, 26.02 or 26.03 and no prosecution for an offence referred to in section 35.4 shall be instituted except with the consent of the Board.

[...] the foreign affiliate in a taxation year (other than a business deemed by subsection (2) to be a business other than an active business carried on by the foreign affiliate and other than a non-qualifying business of the foreign affiliate) the principal purpose of which is to derive income from property (including interest, dividends, rents, royalties or any similar returns or substitutes for such interest, dividends, rents, royalties or returns), income from the insurance or reinsurance of risks, income from the factoring of trade accounts receivable, or profits from the disposition of investment property, unless it is established by the taxpayer or the foreign affiliate that, throughout the period in the taxation year during which the business was carried on by the foreign affiliate, (7) Subparagraph (a)(i) of the definition “investment business” in subsection 95(1) of the Act is replaced by the following: (i) a business carried on by it as a foreign bank, a trust company, a credit union

[...] , an insurance corporation or a trader or dealer in securities or commodities, the activities of which are regulated under the laws (A) of each country in which the business is carried on through a permanent establishment (as defined by regulation) in that country and of the country under whose laws the affiliate is governed and any of exists, was (unless the affiliate was continued in any jurisdiction) formed or organized, or was last continued, (B) of the country in which the business is principally carried on, or (C) if the affiliate is related to a non-resident corporation, of the country under whose laws that non-resident corporation is governed and any of exists, was (unless that non-resident corporation was continued in any jurisdiction) formed or organized, or was last continued, if those regulating laws are recognized under the laws of the country in which the business is principally carried on and all of those countries are members of the European Union, or (8) The definition

[...] regulation) in that country, (B) under the laws of the country (other than Canada) in which the business is principally carried on, or (C) if the affiliate is related to a corporation, under the laws of the country under the laws of which that related corporation is governed and any of exists, was (unless that related corporation was continued in any ju-risdiction) formed or organized, or was last continued, if those regulating laws are recognized under the laws of the country in which the business is principally carried on and all of those countries are members of the European Union; and (21) Paragraph 95(2.4)(a) of the Act is replaced by the following: (a) the income is derived by the affiliate in the course of a business conducted principally with persons with whom the affiliate deals at arm’s length carried on by it as a foreign bank, a trust company, a credit union, an insurance corporation or a trader or dealer in securities or commodities, the activities of which are regulated

[...] “qualifying currency” « monnaie admissible » “qualifying currency” of a taxpayer for a taxation year 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; and (d) a prescribed currency.

[...] Prosecution (2) No prosecution shall be instituted for an offence under this section without leave of the National Energy Board.

[...] For the purposes of sections 30 to 33, (a) ``employment'' refers to the claimant's last employment before their claim for benefits is made, other than an initial claim for benefits, unless otherwise prescribed; (b) loss of employment includes a suspension from employment, but does not include loss of, or suspension from, employment on account of membership in, or lawful activity connected with, an association, organization or union of workers; and (c) just cause for voluntarily leaving an employment or taking leave from an employment exists if the claimant had no reasonable alternative to leaving or taking leave, having regard to all the circumstances, including any of the following: (i) sexual or other harassment, (ii) obligation to accompany a spouse or dependent child to another residence, (iii) discrimination on a prohibited ground of discrimination within the meaning of the Canadian Human Rights Act, (iv) working conditions that constitute a danger to health or safety, (v)

[...] obligation to care for a child or a member of the immediate family, (vi) reasonable assurance of another employment in the immediate future, (vii) significant modification of terms and conditions respecting wages or salary, (viii) excessive overtime work or refusal to pay for overtime work, (ix) significant changes in work duties, (x) antagonism with a supervisor if the claimant is not primarily responsible for the antagonism, (xi) practices of an employer that are contrary to law, (xii) discrimination with regard to employment because of membership in an association, organization or union of workers, (xiii) undue pressure by an employer on the claimant to leave their employment, and (xiv) any other reasonable circumstances that are prescribed.

[...] Notwithstanding anything in this Part, no claimant is disqualified or disentitled under sections 30 to 33 from receiving benefits only because the claimant left or refused to accept employment if, by remaining in or accepting the employment, the claimant would lose the right (a) to become or refrain from becoming a member of an association, organization or union of workers; or (b) to continue to be a member and to observe the lawful rules of an association, organization or union of workers.

[...] Saving (2) No prosecution for an offence under this section shall be instituted if a penalty for that offence has been imposed under section 38 or 39.