| R.S., c. E-15;
R.S., c. 15 (1st
Supp.), cc. 1,
7, 42 (2nd
Supp.), cc. 18,
28, 41, 42
(3rd Supp.),
cc. 12, 47 (4th
Supp.); 1988,
c. 65; 1989, c.
22; 1990, c.
45; 1991, c.
42; 1992, cc.
1, 27, 28, 29;
1993, cc. 25,
27, 28, 38;
1994, cc. 9,
13, 21, 29, 41;
1995, cc. 5,
36, 41, 46;
1996, cc. 10,
20, 21, 23, 31;
1997, cc. 10,
26
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275. Subsection 2(1) of the Excise Tax Act
is amended by adding the following in
alphabetical order:
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``document''
« document »
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``document'' includes money, a security and a
record;
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``record''
« registre »
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``record'' includes an account, an agreement,
a book, a chart or table, a diagram, a form,
an image, an invoice, a letter, a map, a
memorandum, a plan, a return, a statement,
a telegram, a voucher, and any other thing
containing information, whether in writing
or in any other form;
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| R.S., c. 12
(4th Supp.),
s. 6(1)
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276. Subsection 20.2(2) of the Act is
replaced by the following:
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| Records and
books of
account
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(2) Each licensed air carrier that is required
to make a return of the amounts described in
paragraph 20(1)(b) shall keep records and
books of account in such form and containing
such information as will enable the amount of
tax or other sums that have been paid to or
collected by the carrier or the carrier's agent
to be determined and, for the purposes of this
subsection, subsections 98(2.01), (2.1) and (3)
and 100(2) apply, with such modifications as
the circumstances require, as if the records
and books of account were required to be kept
by the carrier pursuant to subsection 98(1).
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277. (1) The Act is amended by adding the
following after section 38:
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| Exception -
first split-run
edition
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38.1 Section 36 does not impose a tax on an
edition of an issue of a periodical that is the
first split-run edition of the periodical if the
responsible person in respect of the edition is
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(a) the distributor of the periodical;
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(b) the person who printed the edition or
part of it; or
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(c) the wholesaler of the periodical.
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(2) Subsection (1) is deemed to have come
into force on March 7, 1996.
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278. Section 98 of the Act is amended by
adding the following after subsection (2):
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| Electronic
records
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(2.01) Every person required by this section
to keep records who does so electronically
shall retain them in an electronically readable
format for the retention period set out in
subsection (2).
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| Exemption
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(2.02) The Minister may, on such terms and
conditions as are acceptable to the Minister,
exempt a person or a class of persons from the
requirement in subsection (2.01).
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| R.S., c. 7 (2nd
Supp.),
s. 47(1)
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279. (1) Subsection 100(1.1) of the Act is
replaced by the following:
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| Copies
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(1.1) Where any record or other document
is inspected or provided under sections 98 and
99, the person by whom it is inspected, or to
whom it is provided or any officer of the
Department may make, or cause to be made,
one or more copies thereof and, in the case of
an electronic document, make or cause to be
made a print-out of the electronic document,
and any document purporting to be certified
by the Minister or an authorized person to be
a copy of the document, or to be a print-out of
an electronic document, made under this
section is evidence of the nature and content
of the original document and has the same
probative force as the original document
would have if it were proven in the ordinary
way.
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(2) Subsection (1) applies to copies and
print-outs made after this Act is assented to.
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| R.S., c. 7 (2nd
Supp.),
s. 50(1)
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280. Subsection 105(5) of the Act is
replaced by the following:
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| Proof of
documents
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(5) An affidavit of an officer of the
Department, sworn before a commissioner or
other person authorized to take affidavits,
setting out
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(a) that the officer has charge of the
appropriate records, and
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(b) that a document annexed to the affidavit
is a document or true copy of a document,
or a print-out of an electronic document,
made by or on behalf of the Minister or a
person exercising the powers of the
Minister or by or on behalf of a person,
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is evidence of the nature and contents of the
document.
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| 1990, c. 45,
s. 12(1)
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281. The definition ``record'' in
subsection 123(1) of the Act is replaced by
the following:
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``record''
« registre »
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``record'' includes an account, an agreement,
a book, a chart or table, a diagram, a form,
an image, an invoice, a letter, a map, a
memorandum, a plan, a return, a statement,
a telegram, a voucher, and any other thing
containing information, whether in writing
or in any other form;
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282. Section 286 of the Act is amended by
adding the following after subsection (3):
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| Electronic
records
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(3.1) Every person required by this section
to keep records who does so electronically
shall retain them in an electronically readable
format for the retention period set out in
subsection (3).
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| Exemptions
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(3.2) The Minister may, on such terms and
conditions as are acceptable to the Minister,
exempt a person or a class of persons from the
requirement in subsection (3.1).
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| 1990, c. 45,
s. 12(1)
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283. (1) Subsection 291(1) of the Act is
replaced by the following:
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| Copies
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291. (1) Where any document is seized,
inspected, examined or provided under any of
sections 276 and 288 to 290, the person by
whom it is seized, inspected or examined or to
whom it is provided or any officer of the
Department may make, or cause to be made,
one or more copies thereof and, in the case of
an electronic document, make or cause to be
made a print-out of the electronic document,
and any document purporting to be certified
by the Minister or an authorized person to be
a copy of the document, or to be a print-out of
an electronic document, made under this
section is evidence of the nature and content
of the original document and has the same
probative force as the original document
would have if it were proven in the ordinary
way.
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(2) Subsection (1) applies to copies and
print-outs made after this Act is assented to.
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| 1993, c. 27,
s. 128(3);
1996, c. 23,
par. 187(b)
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284. (1) Paragraph 295(4)(b) of the Act is
replaced by the following:
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(b) any legal proceedings relating to the
administration or enforcement of this Act,
the Canada Pension Plan, the Employment
Insurance Act, the Unemployment
Insurance Act or any other Act of
Parliament or law of a province that
provides for the imposition of a tax or duty.
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| 1997, c. 10,
s. 236
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(2) Subparagraph 295(5)(d)(ii) of the Act
is replaced by the following:
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(ii) to an official solely for the purpose of
the initial implementation of a fiscal
policy or for the purposes of the
administration or enforcement of the
Canada Pension Plan, the Employment
Insurance Act, the Unemployment
Insurance Act or an Act of Parliament
that provides for the imposition or
collection of a tax or duty or that provides
that displays or indications of the price or
consideration for property or services
include tax under this Act,
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(3) Subsections (1) and (2) shall be
deemed to have come into force on June 30,
1996.
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| 1990, c. 45,
s. 12(1)
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285. Subsection 335(5) of the Act is
replaced by the following:
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| Proof of
documents
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(5) An affidavit of an officer of the
Department, sworn before a commissioner or
other person authorized to take affidavits,
setting out that the officer has charge of the
appropriate records and that a document
annexed to the affidavit is a document or true
copy of a document, or a print-out of an
electronic document, made by or on behalf of
the Minister or a person exercising the powers
of the Minister or by or on behalf of a person,
is evidence of the nature and contents of the
document.
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| R.S., c. F-8;
R.S., cc. 22,
39, 44 (1st
Supp.), cc. 7,
15, 26, 28
(2nd Supp.),
cc. 9, 11, 31
(3rd Supp.),
cc. 7, 33, 35,
46 (4th
Supp.); 1990,
c. 39; 1991,
cc. 9, 10, 38,
51; 1992, cc.
1, 10; 1993,
cc. 28, 34;
1994, c. 2;
1995, cc. 17,
24, 28, 29;
1996, cc. 8,
11, 18; 1997,
c. 10
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| 1996, c. 18,
s. 49
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285.1 (1) Subsection 15(3) of the
Federal-Provincial Fiscal Arrangements Act
is replaced by the following:
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| Floor for cash
portion of
total
entitlement
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(3) Where in any of the 1997-98 to 2002-03
fiscal years the sum of $12.5 billion and the
total of all equalized tax transfers applicable
to all provinces calculated under section 16 for
that fiscal year exceeds the total entitlement
determined under subsection (1) or (2) for that
fiscal year, the total entitlement in respect of
the Canada Health and Social Transfer
applicable to the whole of Canada for that
fiscal year shall be increased by the amount of
that excess.
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(2) Subsection (1) applies to the 1997-98
and subsequent fiscal years.
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| R.S., c. I-4;
R.S., c. 48 (1st
Supp.); 1991,
c. 49; 1993, c.
24
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| 1993, c. 24,
s. 147(1)
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286. (1) Paragraph (c) of the definition
``periodic pension payment'' in section 5 of
the Income Tax Conventions Interpretation
Act is replaced by the following:
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(c) a payment at any time in a calendar
year under a registered retirement
income fund, where the total of all
payments (other than the specified
portion of each such payment) made
under the fund at or before that time and
in the year exceeds the total of
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(i) the amount that would be the
greater of
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(A) twice the amount that, if the
value of C in the definition
``minimum amount'' in subsection
146.3(1) of the Income Tax Act were
nil, would be the minimum amount
under the fund for the year, and
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(B) 10% of the fair market value of
the property (other than annuity
contracts that, at the beginning of
the year, are not described in
paragraph (b.1) of the definition
``qualified investment'' in
subsection 146.3(1) of the Income
Tax Act) held in connection with the
fund at the beginning of the year
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if all property transferred in the year
and before that time to the carrier of
the fund as consideration for the
carrier's undertaking to make
payments under the fund had been so
transferred immediately before the
beginning of the year and if the
definition ``minimum amount'' in
subsection 146.3(1) of the Income Tax
Act applied with respect to all
registered retirement income funds,
and
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(ii) the total of all amounts each of
which is an annual or more frequent
periodic payment under an annuity
contract that is a qualified investment,
as defined in subsection 146.3(1) of
the Income Tax Act, (other than an
annuity contract the fair market value
of which is taken into account under
clause (i)(B)) held by a trust governed
by the fund that was paid into the trust
in the year and before that time, or
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(2) Subsection (1) applies to amounts paid
after 1997.
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287. (1) Section 5.1 of the Act is
renumbered as subsection 5.1(1) and is
amended by adding the following:
|
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| Definition of
``specified
portion''
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(2) For the purpose of the definition
``periodic pension payment'' in section 5, the
``specified portion'' of a payment means the
total of
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(a) the portion of the payment that is not
required by section 146.3 of the Income Tax
Act to be included in computing the income
of any person and that is not included under
paragraph 212(1)(q) of that Act in respect of
any person; and
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(b) the portion of the payment in respect of
which a deduction is available under
paragraph 60(l) of the Income Tax Act in
computing the income of any person.
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(2) Subsection (1) applies to amounts paid
after 1997.
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| R.S., c. O-9;
R.S., c. 34 (1st
Supp.), cc. 1,
51 (4th
Supp.); 1990,
c. 39; 1991, c.
44; 1992, cc.
24, 48; 1995,
c. 33; 1996,
cc. 11, 18, 21,
23
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| 1992, c. 48,
s. 29(1);
1996, c. 11,
par. 97(1)(f)
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288. Paragraph 33(2)(c) of the Old Age
Security Act is replaced by the following:
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(c) the Department of Human Resources
Development solely for the purposes of
administering the Canada Pension Plan or
the Family Allowances Act; and
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| R.S., c. T-2;
R.S., c. 48 (1st
Supp.), c. 16
(3rd Supp.),
cc. 1, 51 (4th
Supp.); 1990,
c. 45; 1991, c.
49; 1992, c.
24; 1993, c.
27; 1994, c.
26, 1995, cc.
18, 38; 1996,
cc. 22, 23
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289. Subsection 9(1) of the Tax Court of
Canada Act is replaced by the following:
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| Deputy judges
of the Court
|
9. (1) Subject to subsection (3), any former
judge of the Court, any judge or former judge
of a superior, county or district court in
Canada or any judge or former judge of any
other court who was appointed pursuant to an
Act of the legislature of a province may, at the
request of the Chief Judge made with the
approval of the Governor in Council, act as a
judge of the Court and, while so acting, has all
the powers of a judge of the Court and shall be
referred to as a deputy judge of the Court.
|
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| 1995, c. 38,
s. 6(2)
|
290. Subsection 12(4) of the Act is
replaced by the following:
|
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| Extensions of
time
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(4) The Court has exclusive original
jurisdiction to hear and determine
applications for extensions of time under
section 166.2 or 167 of the Income Tax Act,
subsection 103((1) of the Employment
Insurance Act, section 304 or 305 of the
Excise Tax Act, subsection 28(1) of the
Canada Pension Plan or section 33.2 of the
Cultural Property Export and Import Act.
|
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| R.S., c. 51
(4th Supp.),
s. 5
|
291. (1) Subsections 17.2(1) to (3) of the
Act are replaced by the following:
|
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| 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.
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| Procedure for
filing
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(2) The originating document shall be filed
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(a) by depositing the original and two
copies of the document in the Registry of
the Court;
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(b) by forwarding by mail the original and
two copies of the document to the Registry
of the Court; or
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(c) by any other means, including electronic
means, in the form and manner provided for
in the rules of Court.
|
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| Filing date
|
(2.1) The date of filing of an originating
document in the Registry of the Court is
deemed to be the day on which the document
is received by the Registry.
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| Electronic
filing
|
(2.2) Where an originating document is
filed in accordance with paragraph (2)(c), the
party who instituted the proceeding or that
party's counsel shall forthwith send the
original and two copies of the document to the
Registry of the Court.
|
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| Service of
originating
document
|
(3) Where the original and two copies of the
originating document have been received by
the Registry of the Court and the filing fee has
been paid as required by this section, an
officer of the Registry of the Court shall, after
verifying the accuracy of the copies,
forthwith, on behalf of the party who instituted
the proceeding, serve the originating
document on Her Majesty in right of Canada
by transmitting the copies to the office of the
Deputy Attorney General of Canada.
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(2) Subsection (1) applies to appeals
instituted after the fourth month after the
month in which this Act is assented to.
|
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| R.S., c. 51
(4th Supp.),
s. 5
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292. (1) Subsection 18.15(3) of the Act is
replaced by the following:
|
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| How appeal
instituted
|
(3) An appeal referred to in section 18 shall
be instituted by
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(a) filing the original of the written appeal
referred to in subsection (1); and
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(b) paying $100 as a filing fee.
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