Ley de Ejecución del Presupuesto, 2018, N°. 2 (L.C. 2018, Ch. 27), Canadá

(2.11) A taxpayer or a foreign affiliate of the taxpayer, as the case may be, is deemed not to have established that the conditions in subparagraph (a)(i) of the definition investment business in subsection (1), or in subparagraph (2)(l)(iii), have been satisfied throughout a period in a particular taxation year of the affiliate unless

(5) Section 95 of the Act is amended by adding the following after subsection (7):

Tracking interests — interpretation

(8) For the purposes of subsections (9) to (12), a particular property is a tracking interest in respect of a person or partnership (referred to in this subsection as the “tracked entity”) if

(a) all or part of the fair market value of the particular property — or of any payment or right to receive an amount in respect of the particular property — can reasonably be considered to be determined, directly or indirectly, by reference to one or more of the following criteria in respect of property or activities of the tracked entity (referred to in this subsection and subsections (9) to (11) as the “tracked property and activities”):

(i) the fair market value of property of the tracked entity,

(ii) any revenue, income or cash flow from property or activities of the tracked entity,

(iii) any profits or gains from the disposition of property of the tracked entity, and

(iv) any similar criteria in respect of property or activities of the tracked entity; and

(b) the tracked property and activities in respect of the particular property represent less than all of the property and activities of the tracked entity.

Tracking interests — investment business definition

(9) For the purposes of the definition investment business in subsection (1), if, at any time in a taxation year of a foreign affiliate of a taxpayer, a person or partnership holds a tracking interest in respect of the affiliate or a partnership of which the affiliate is a member, the tracked property and activities in respect of the tracking interest are, to the extent they would not otherwise be part of an investment business of the affiliate, deemed, in respect of the taxpayer,

(a) to be a separate business carried on by the affiliate throughout the year; and

(b) not to be part of any other business of the affiliate.

Conditions for subsection (11)

(10) Subsection (11) applies in respect of a foreign affiliate of a taxpayer for a taxation year of the affiliate if, at any time in the year,

(a) the taxpayer holds a property that is a tracking interest in respect of the affiliate; and

(b) shares of a class of the capital stock of the affiliate the fair market value of which can reasonably be considered to be determined by reference to the tracked property and activities in respect of the tracking interest (referred to in subsection (11) as a “tracking class”) are held by the taxpayer or a foreign affiliate of the taxpayer.

Tracking class — separate corporation

(11) If this subsection applies in respect of a foreign affiliate (referred to in this subsection as the “actual affiliate”) of a taxpayer for a taxation year of the actual affiliate, the following rules apply for the purpose of determining the amounts, if any, to be included under subsection 91(1), and to be deducted under subsection 91(4), by the taxpayer in respect of the year and for the purpose of applying section 233.4 in respect of the year:

(a) the tracked property and activities of the actual affiliate are deemed to be property and activities of a non-resident corporation (referred to in this subsection as the “separate corporation”) that is separate from the actual affiliate and not to be property or activities of the actual affiliate;

(b) any income, losses or gains for the year in respect of the property and activities described in paragraph (a) are deemed to be income, losses or gains of the separate corporation and not of the actual affiliate;

(c) all rights and obligations of the actual affiliate in respect of the property and activities described in paragraph (a) are deemed to be rights and obligations of the separate corporation and not of the actual affiliate;

(d) the separate corporation is deemed to have, at the end of the year, 100 issued and outstanding shares of a single class (referred to in this subsection as the “single class”) of its capital stock, having full voting rights under all circumstances;

(e) each shareholder of the actual affiliate is deemed to own, at the end of the year, that number of shares of the single class that is equal to the product of 100 and the amount that would be the aggregate participating percentage (as defined in subsection 91(1.3)) of that shareholder in respect of the actual affiliate for the year if

(i) the actual affiliate were a controlled foreign affiliate of that shareholder at the end of the year,

(ii) the only shares of the capital stock of the actual affiliate issued and outstanding at the end of the year were shares of tracking classes in respect of the tracked properties and activities, and

(iii) the only income, losses and gains of the actual affiliate for the year were those referred to in paragraph (b); and

(f) any amounts included under subsection 91(1), or deducted under subsection 91(4), by the taxpayer in respect of shares of the separate corporation are deemed to be amounts included under subsection 91(1), or deducted under subsection 91(4), as the case may be, by the taxpayer in respect of shares of tracking classes held by the taxpayer or a foreign affiliate of the taxpayer, as the case may be.

Tracking interests – controlled foreign affiliate

(12) If subsection (11) does not apply in respect of a foreign affiliate of the taxpayer for a taxation year of the affiliate, the affiliate is deemed to be a controlled foreign affiliate of the taxpayer throughout the taxation year if, at any time in the year, a tracking interest in respect of the affiliate, or a partnership of which the affiliate is a member, is held by

(a) the taxpayer; or

(b) a person or partnership (each referred to in this paragraph as a “holder”), if

(i) the holder does not deal at arm’s length with the taxpayer at that time,

(ii) where either the taxpayer or the holder is a partnership and the other party is not, any member of the partnership does not deal at arm’s length, at that time, with the other party, or

(iii) where both the taxpayer and the holder are partnerships, the taxpayer or any member of the taxpayer does not deal at arm’s length, at that time, with the holder or any member of the holder.

(6) Subsections (1) to (4) apply to taxation years of a foreign affiliate of a taxpayer that begin after February 26, 2018.

(7) Subsection (5) applies to taxation years of a foreign affiliate of a taxpayer that begin after February 26, 2018, except that, notwithstanding subsection 95 (10) of the Act, as enacted by subsection (5), subsection 95(11) of the Act, as enacted by subsection (5), shall not apply in respect of a foreign affiliate of the taxpayer in respect of taxation years of the affiliate that begin after February 26, 2018 and before October 25, 2018, if the taxpayer

(a) elects in writing under this subsection in respect of all of its foreign affiliates; and

(b) files the election with the Minister of National Revenue on or before the day that is the later of

(i) the day that is six months after the day on which this Act receives royal assent, and

(ii) the taxpayer’s filing-due date for its taxation year that includes October 25, 2018.

8 (1) Section 96 of the Act is amended by adding the following after subsection (2):

Tiered partnerships

(2.01) For the purposes of this section, a taxpayer includes a partnership.

(2) Subsection 96(2.1) of the Act is amended by striking out “and” at the end of paragraph (d) and by replacing paragraph (e) with the following:

(e) if the taxpayer is not a partnership, be deemed to be the taxpayer’s limited partnership loss in respect of the partnership for the year, and

(f) if the taxpayer is a partnership, reduce the taxpayer’s share of any loss of the partnership for a fiscal period of the partnership ending in the taxation year of the taxpayer from a business (other than a farming business) or from property.

(3) Section 96 of the Act is amended by adding the following after subsection (2.1):

Tiered partnerships — adjustments

(2.11) The following rules apply to taxation years of a taxpayer that end after February 26, 2018:

(a) for the purpose of applying section 111, the taxpayer’s non-capital loss, or limited partnership loss in respect of a partnership, for a preceding taxation year shall be determined as if subsection (2.01) and paragraph (2.1)(f) applied in respect of taxation years that end before February 27, 2018; and

(b) in computing the adjusted cost base to the taxpayer of the taxpayer’s interest in a partnership after February 26, 2018, there shall be added an amount equal to the portion of the amount of any reduction because of paragraph (a) in a non- capital loss of the taxpayer that can reasonably be considered to relate to the amount of a loss deducted under subparagraph 53(2)(c)(i) in computing the adjusted cost base of that interest.

(4) Subsections (1) and (2) apply to taxation years that end after February 26, 2018.

9 (1) Clause 110(1)(f)(v)(A) of the Act is replaced by the following:

(A) the employment income earned by the taxpayer as a member of the Canadian Forces, or as a police officer, while serving on a deployed operational mission (as determined by the Department of National Defence or the Department of Public Safety and Emergency Preparedness) that is

(I) assessed for risk allowance at level 3 or higher (as determined by the Department of National Defence), or

(II) assessed at a risk score greater than 1.99 and less than 2.50 (as determined by the Department of National Defence) and designated by the Minister of Finance, and

(2) Clause 110(1)(f)(v)(A) of the Act is replaced by the following:

(A) the employment income earned by the taxpayer as a member of the Canadian Forces, or as a police officer, while serving on a deployed international operational mission (as determined by the Minister of National Defence, the Minister of Public Safety and Emergency Preparedness or by a person designated by either Minister), and

(3) Subsection (1) applies in respect of missions initiated after September 2012 and in respect of missions initiated before October 2012 that were not prescribed under Part LXXV of the Income Tax Regulations as that Part read on February 28, 2013.

(4) Subsection (2) applies to the 2017 and subsequent taxation years.

10 (1) Paragraph 112(2.31)(b) of the Act is replaced by the following:

(b) the taxpayer establishes that, throughout the particular period, no tax- indifferent investor or group of tax-indifferent investors, each member of which is affiliated with every other member, has all or substantially all of the risk of loss and opportunity for gain or profit in respect of the share.

(2) Subparagraph 112(2.32)(a)(ii) of the Act is replaced by the following:

(ii) all or substantially all of its risk of loss and opportunity for gain or profit in respect of the share during the particular period referred to in subsection (2.31) has not been eliminated and cannot reasonably be expected by it to be eliminated;

(3) Clause 112(2.32)(b)(iii)(B) of the Act is replaced by the following:

(B) all or substantially all of its risk of loss and opportunity for gain or profit in respect of the share during the particular period referred to in subsection (2.31) has not been eliminated and cannot reasonably be expected by it to be eliminated;

(4) Clause 112(2.32)(c)(iii)(B) of the Act is replaced by the following:

(B) all or substantially all of its risk of loss and opportunity for gain or profit in respect of the share during the particular period referred to in subsection (2.31) has not been eliminated and cannot reasonably be expected by it to be eliminated; or

(5) Subsection 112(2.33) of the Act is replaced by the following:

End of particular period

(2.33) If, at a time during a particular period referred to in subsection (2.31), a counterparty, specified counterparty, affiliated counterparty or affiliated specified counterparty reasonably expects to become a tax-indifferent investor or — if it has provided a representation described by subparagraph (2.32)(a)(ii) or clause (2.32)(b) (iii)(B) or (c)(iii)(B) in respect of a share — that all or substantially all of its risk of loss and opportunity for gain or profit in respect of the share will be eliminated, the particular period for which it has provided a representation in respect of the share is deemed to end at that time.

(6) The description of B in subsection 112(5.2) of the Act is replaced by the following:

B is

(a) if the taxpayer received a dividend under subsection 84(3) in respect of the

share, the total determined under subparagraph (b)(ii), and

(b) in any other case, the lesser of

(i) the loss, if any, from the disposition of the share that would be determined before the application of this subsection if the cost of the share to any taxpayer were determined without reference to

(A) paragraphs 87(2)(e.2) and (e.4), 88(1)(c), 138(11.5)(e) and 142.5(2)(b),

(B) subsection 85(1), where the provisions of that subsection are required by paragraph 138(11.5)(e) to be applied, and

(C) paragraph 142.6(1)(d), and

(ii) the total of all amounts each of which is

(A) where the taxpayer is a corporation, a taxable dividend received by the taxpayer on the share, to the extent of the amount that was deductible under this section or subsection 115(1) or 138(6) in computing the taxpayer’s taxable income or taxable income earned in Canada for any taxation year,

(B) where the taxpayer is a partnership, a taxable dividend received by the taxpayer on the share, to the extent of the amount that was deductible under this section or subsection 115(1) or 138(6) in computing the taxable income or taxable income earned in Canada for any taxation year of members of the partnership,

(C) where the taxpayer is a trust, an amount designated under subsection 104(19) in respect of a taxable dividend on the share, or

(D) a dividend (other than a taxable dividend) received by the taxpayer on the share,

(7) Paragraph (c) of the description of C in subsection 112(5.2) of the Act is replaced by the following:

(c) where the taxpayer is a partnership, a loss of a member of the partnership on a deemed disposition of the share before that time was reduced because of subsection (3.1) or (4), and

(8) The portion of subsection 112(5.21) of the Act before paragraph (a) is replaced by the following:

Subsection (5.2) — excluded dividends

(5.21) A dividend, other than a dividend received under subsection 84(3), shall not be included in the total determined under subparagraph (b)(ii) of the description of B in subsection (5.2) unless

(9) Section 112 of the Act is amended by adding the following after subsection (9):

Exception

(9.1) Subsection (8) does not apply for the purpose of paragraph (5.21)(b) in respect of a dividend received on a share, referred to in paragraph (a) of the description of B in subsection (5.2), during a synthetic disposition period of a synthetic disposition arrangement in respect of that share.

(10) Subsections (1) to (5) apply in respect of dividends that are paid or become payable after February 26, 2018.

(11) Subsections (6) to (9) apply in respect of dispositions that occur after February 26, 2018.

11 (1) The definition eligible individual in section 122.6 of the Act is amended by striking out “and” at the end of paragraph (g), by adding “and” at the end of paragraph (h) and by adding the following after paragraph (h):

(i) an individual shall not fail to qualify as a parent (within the meaning assigned by section 252) of another individual solely because of the receipt of a social assistance amount that is payable under a program of the Government of Canada or the government of a province for the benefit of the other individual;  (particulier admissible)

(2) Subsection (1) is deemed to have come into force on January 1, 2008.

12 (1) The definition working income in subsection 122.7(1) of the Act is replaced by the following:

working income, of an individual for a taxation year, means the total of

(a) the total of all amounts each of which would, if this Act were read without reference to section 8, be the individual’s income for the taxation year from an office or employment,

(b) all amounts that are included because of paragraph 56(1)(n) or (o) or subparagraph 56(1)(r)(v) in computing the individual’s income for a period in the taxation year, and

(c) the total of all amounts each of which is the individual’s income for the taxation year from a business carried on by the individual otherwise than as a specified member of a partnership. (revenu de travail)

(2) Paragraph (a) of the definition adjusted net income in subsection 122.7(1) of the Act is repealed.

(3) Section 122.7 of the Act is amended by adding the following after subsection (1):

Optional amounts

(1.1) An individual may determine the total amount for the definition working income for both the individual and the individual’s eligible spouse, if applicable, for a taxation year as if the Act were read without reference to paragraph 81(1)(a) and subsection 81(4) and if so, the individual shall determine the total amount for the definition adjusted net income for both the individual and the individual’s eligible spouse, if applicable, for the taxation year as if the Act were read without reference to paragraph 81(1)(a) and subsection 81(4).

(4) The portion of subsection 122.7(2) of the Act before the formula is replaced by the following:

Deemed payment on account of tax

(2) Subject to subsections (4) and (5), an eligible individual for a taxation year who files a return of income for the taxation year is deemed to have paid, at the end of the taxation year, on account of tax payable under this Part for the taxation year, an amount equal to the amount, if any, determined by the formula

(5) Subsection 122.7(5) of the Act is replaced by the following:

Only one eligible individual

(5) If an eligible individual has an eligible spouse for a taxation year and both those individuals would be, but for this subsection, eligible individuals for the purposes of subsection (2) in respect of the taxation year,

(a) if the individuals agree on which individual is the eligible individual for the taxation year, only that individual shall be an eligible individual for the purposes of subsection (2) in respect of the taxation year; and

(b) in any other case, only the individual that the Minister designates is the eligible individual for the purposes of subsection (2) in respect of the taxation year.

(6) Subsection 122.7(10) of the Act is replaced by the following:

Special rules for eligible dependant

(10) For the purpose of applying subsections (2) and (3), if an individual (referred to in this subsection as the “child”) would be, but for this subsection, an eligible dependant of more than one eligible individual for a taxation year, the child is deemed only to be an eligible dependant of

(a) if the individuals agree, the agreed upon individual; and

(b) in any other case, the individual designated by the Minister.

(7) Subsections (1) to (6) come into force or are deemed to have come into force on January 1, 2019.

13 (1) The Act is amended by adding the following after section 122.71:

SUBDIVISION A.3

Climate Action Incentive

Definitions

122.8 (1) The following definitions apply in this section.

cohabiting spouse or common-law partner, of an individual at any time, has the same meaning as in section 122.6. (époux ou conjoint de fait visé)

eligible individual, for a taxation year, means an individual (other than a trust) who is, at the end of the taxation year,

(a) 18 years of age or older;

(b) a parent who resides with their child; or

(c) married or in a common-law partnership. (particulier admissible)

qualified dependant, of an individual for a taxation year, means a person who, at

the end of the taxation year,

(a) is the individual’s child or is dependent for support on the individual or on the individual’s cohabiting spouse or common-law partner;

(b) resides with the individual;

(c) is under the age of 18 years;

(d) is not an eligible individual for the taxation year; and

(e) is not a qualified relation of any individual for the taxation year. (personne à charge admissible)

qualified relation, of an individual for a taxation year, means the person, if any, who, at the end of the taxation year, is the individual’s cohabiting spouse or common-law partner. (proche admissible)

return of income, in respect of a person for a taxation year, means the person’s return of income (other than a return of income under subsection 70(2) or 104(23), paragraph 128(2)(e) or subsection 150(4)) that is required to be filed for the taxation year or that would be required to be filed if the person had tax payable under this Part for the taxation year. (déclaration de revenu)

Persons not eligible individuals, qualified relations or qualified dependants

(2) Notwithstanding subsection (1), a person is not an eligible individual, is not a qualified relation and is not a qualified dependant, for a taxation year, if the person

(a) died before April of the year following the taxation year;

(b) is confined to a prison or similar institution for a period of at least 90 days during the taxation year;

(c) is a non-resident person at any time in the taxation year;

(d) is a person described in paragraph 149(1)(a) or (b) at any time in the taxation year; or

(e) is a person in respect of whom a special allowance under the Children’s Special Allowances Act is payable at any time in the taxation year.

Residence

(3) For the purposes of this section, an individual is considered to reside at any time only at their principal place of residence.

Deemed overpayment

(4) An eligible individual who files a return of income for a taxation year and who makes a claim under this subsection is deemed to have paid, at the end of the taxation year, on account of tax payable under this Part for the taxation year, an amount equal to the amount determined by the formula

(A + B + C × D) × E

where

A is the amount specified by the Minister of Finance for an eligible individual for the taxation year for the province (in this subsection and subsection (6) referred to as the “relevant province”) in which the eligible individual resides at the end of the taxation year;

B is

(a) the amount specified by the Minister of Finance for a qualified relation for the taxation year for the relevant province, if

(i) the eligible individual has a qualified relation at the end of the taxation year, or

(ii) subparagraph (i) does not apply and the eligible individual has a qualified dependant at the end of the taxation year, and

(b) in any other case, nil;

C is the amount specified by the Minister of Finance for a qualified dependant for the taxation year for the relevant province;

D is the number of qualified dependants of the eligible individual at the end of the taxation year, other than a qualified dependant in respect of whom an amount is included because of subparagraph (a)(ii) of the description of B for the taxation year; and

E is

(a) 1.1, if there is a census metropolitan area, as determined in the last census published by Statistics Canada before the taxation year, in the relevant province and the individual does not reside in a census metropolitan area at the end of the taxation year, and

(b) 1, in any other case.

Authority to specify amounts

(5) The Minister of Finance may specify amounts for a province for a taxation year for the purposes of this section. If the Minister of Finance does not specify a particular amount that is relevant for the purposes of this section, that particular amount is deemed to be nil for the purpose of applying this section.

Deemed rebate in respect of fuel charges

(6) The amount deemed by this section to have been paid on account of tax payable for a taxation year is deemed to have been paid in the year following the taxation year as a rebate in respect of charges levied under Part 1 of the Greenhouse Gas Pollution Pricing Act in respect of the relevant province.

Only one eligible individual

(7) If an individual is a qualified relation of another individual for a taxation year and both those individuals would be, but for this subsection, eligible individuals for the taxation year, only the individual that the Minister designates is the eligible individual for the taxation year.

Exception — qualified dependant

(8) If a person would, if this Act were read without reference to this subsection, be the qualified dependant of two or more individuals, for a taxation year,

(a) the person is deemed to be a qualified dependant, for the taxation year, of the one of those individuals on whom those individuals agree; and

(b) in any other case, the person is deemed to be, for the taxation year, a qualified dependant only of the individual that the Minister designates.

Effect of bankruptcy

(9) For the purposes of this section, if an individual becomes bankrupt in a particular calendar year, notwithstanding subsection 128(2), any reference to the taxation year of the individual (other than in this subsection) is deemed to be a reference to the particular calendar year.

(2) Subsection (1) applies to the 2018 and subsequent taxation years.

14 (1) Section 128.1 of the Act is amended by adding the following after subsection (1.1):

Trusts and partnerships look-through rule

(1.2) For the purposes of this subsection and paragraph (1)(c.1), if at any time shares of the capital stock of a corporation resident in Canada are owned by a trust or a partnership (each referred to in this subsection as a “conduit”), each person or partnership with an interest as a beneficiary under the conduit or that is a member of the conduit (each referred to in this subsection as a “holder”), as the case may be, is deemed to own the shares of each class of the capital stock of the corporation that are owned by the conduit the number of which is determined by the formula

A × B/C

where

A is the total number of shares of the class of the capital stock of the corporation that is owned by the conduit at that time;

B is the fair market value, at that time, of the holder’s interest in the conduit; and

C is the total fair market value, at that time, of all interests in the conduit.

(2) Subsection (1) applies in respect of transactions or events that occur after February 26, 2018.

15 (1) Section 129 of the Act is amended by adding the following after subsection (4):

Conditions for subsection (4.2)

(4.1) Subsection (4.2) applies in respect of a particular taxation year of a particular corporation if the following conditions are met:

(a) the particular corporation has an amount of tax payable for the year under Part IV;

(b) the particular corporation has claimed amounts under paragraph 186(1)(c) or (d) in respect of the year; and

(c) the particular corporation would, in the absence of paragraphs 186(1)(c) and (d), have an amount determined, at the end of the year, under both paragraph (a) of the definition eligible refundable dividend tax on hand and paragraph (b) of the definition non-eligible refundable dividend tax on hand in subsection (4).

Part IV tax — allocation of losses

(4.2) If this subsection applies in respect of a particular taxation year of a corporation, for the purpose of determining the amount under paragraph (a) of the definition eligible refundable dividend tax on hand in subsection (4), in respect of the corporation at the end of the year, the amount determined under subsection 186(1) in respect of the corporation for the year is deemed to be the amount determined by the formula

A + B − C

where

A is the amount determined under paragraph 186(1)(a) in respect of the corporation for the year in respect of eligible dividends;

B is the amount determined under paragraph 186(1)(b) in respect of the corporation for the year in respect of dividends that resulted in dividend refunds from the eligible refundable dividend tax on hand of other corporations; and

C is the amount determined by the formula

38 1/3% (D + E) − (F + G)

where

D is the amount claimed by the corporation under paragraph 186(1)(c) for the year,

E is the amount claimed by the corporation under paragraph 186(1)(d) for the year,

F is the amount determined under paragraph 186(1)(a) in respect of the corporation for the year in respect of taxable dividends (other than eligible dividends), and

G is the amount determined under paragraph 186(1)(b) in respect of the corporation for the year in respect of dividends that resulted in dividend refunds from the non-eligible refundable dividend tax on hand of other corporations.

(2) Subsection (1) applies to taxation years that begin after 2018.

16 (1) Section 142.5 of the Act is amended by adding the following after subsection (3):

Proceeds — mark-to-market property

(4) For greater certainty, if a taxpayer is a financial institution in a taxation year and disposes of a share that is mark-to-market property of the taxpayer for the year, the taxpayer’s proceeds from the disposition do not include any amount that would otherwise be proceeds from the disposition to the extent that the amount is deemed by subsection 84(2) or (3) to be a dividend received except to the extent the dividend is deemed by subparagraph 88(2)(b)(ii) not to be a dividend.

(2) Subsection (1) applies in respect of dispositions that occur after February 26, 2018.

17 (1) The definition political activity in subsection 149.1(1) of the Act is repealed.

(2) The definition charitable purposes in subsection 149.1(1) of the Act is replaced by the following:

charitable purposes includes the disbursement of funds to a qualified donee; (fins de bienfaisance)

(3) Paragraph (a) of the definition charitable organization in subsection 149.1 (1) of the Act is replaced by the following:

(a) constituted and operated exclusively for charitable purposes,

(a.1) all the resources of which are devoted to charitable activities carried on by the organization itself,

(4) Subsection 149.1(1) of the Act is amended by adding the following in alphabetical order:

charitable activities includes public policy dialogue and development activities carried on in furtherance of a charitable purpose; (activités de bienfaisance)

(5) The portion of subsection 149.1(1.1) of the Act before paragraph (a) is replaced by the following:

Exclusions

(1.1) For the purposes of paragraphs (2)(b), (3)(b) and (4)(b) and subsection (21), the following shall be deemed to be neither an amount expended in a taxation year on charitable activities nor a gift made to a qualified donee:

(6) Subsection 149.1(1.1) of the Act is amended by adding “and” at the end of paragraph (a) and by repealing paragraph (b).

(7) Paragraphs 149.1(6)(b) and (c) of the Act are replaced by the following:

(b) in any taxation year, it disburses not more than 50% of its income for that year to qualified donees; or

(c) it disburses income to a registered charity that the Minister has designated in writing as a charity associated with it.

(8) Subsections 149.1(6.1) and (6.2) of the Act are replaced by the following:

Charitable purposes

(6.1) For the purposes of the definition charitable foundation in subsection (1), a corporation or trust that devotes any part of its resources to the direct or indirect support of, or opposition to, any political party or candidate for public office shall not be considered to be constituted and operated exclusively for charitable purposes.

Charitable purposes

(6.2) For the purposes of the definition charitable organization in subsection (1), an organization that devotes any part of its resources to the direct or indirect support of, or opposition to, any political party or candidate for public office shall not be considered to be constituted and operated exclusively for charitable purposes.

(9) Subsection 149.1(6.201) of the Act is replaced by the following:

Activities of Canadian amateur athletic associations

(6.201) For the purposes of the definition Canadian amateur athletic association in subsection (1), an association that devotes any part of its resources to the direct or indirect support of, or opposition to, any political party or candidate for public office shall not be considered to devote that part of its resources to its exclusive purpose and exclusive function.

(10) Subsection 149.1(10) of the Act is replaced by the following:

Deemed charitable activity

(10) An amount paid by a charitable organization to a qualified donee that is not paid out of the income of the charitable organization is deemed to be a devotion of a resource of the charitable organization to a charitable activity carried on by it.

(11) Section 149.1 of the Act is amended by adding the following after subsection (10):

Public policy activities

(10.1) Subject to subsections (6.1) and (6.2), public policy dialogue and development activities carried on by an organization, corporation or trust in support of its stated purposes shall be considered to be carried on in furtherance of those purposes and not for any other purpose.

(12) Subsections (1), (2), (7) and (10) are deemed to have come into force

(a) on June 29, 2012 in respect of organizations, corporations and trusts that are registered charities on September 14, 2018 and in respect of associations that are registered Canadian amateur athletic associations on that date; and

(b) on September 14, 2018 in any other case.

(13) Subsections (3), (4), (6), (8) and (11) are deemed to have come into force

(a) on January 1, 2008 in respect of organizations, corporations and trusts that are registered charities on September 14, 2018; and

(b) on September 14, 2018 in any other case.

(14) Subsection (9) is deemed to have come into force

(a) on January 1, 2012 in respect of associations that are registered Canadian amateur athletic associations on September 14, 2018; and

(b) on September 14, 2018 in any other case.

18 (1) Paragraph 152(1)(b) of the Act is replaced by the following:

(b) the amount of tax, if any, deemed by subsection 120(2) or (2.2), 122.5(3), 122.51(2), 122.7(2) or (3), 122.8(4), 122.9(2), 125.4(3), 125.5(3), 127.1(1), 127.41(3) or 210.2(3) or (4) to be paid on account of the taxpayer’s tax payable under this Part for the year.

(2) Subparagraph 152(4)(b)(iii) of the French version of the Act is replaced by the following:

(iii) est établie par suite de la conclusion d’une opération impliquant le contribuable et une personne non-résidente avec laquelle il avait un lien de dépendance,

(3) Subparagraph 152(4)(b)(iii) of the Act is replaced by the following:

(iii) is made

(A) as a consequence of a transaction involving the taxpayer and a non- resident person with whom the taxpayer was not dealing at arm’s length, or

(B) in respect of any income, loss or other amount in relation to a foreign affiliate of the taxpayer,

(4) Subsection 152(4) of the Act is amended by adding the following after paragraph (b.3):

(b.4) the assessment, reassessment or additional assessment is made before the day that is six years after the end of the normal reassessment period for the taxpayer in respect of the year if

(i) a reassessment of tax for the year was required under subsection (6), or would have been so required if the taxpayer had claimed an amount by filing the prescribed form referred to in that subsection on or before the day referred to in that subsection, in order to take into account a deduction claimed under section 111 in respect of a loss for a subsequent taxation year,

(ii) an assessment, reassessment, additional assessment of tax or notification that no tax is payable for the subsequent taxation year referred to in subparagraph (i) was made or issued after the normal reassessment period in respect of the subsequent taxation year as a consequence of a transaction involving the taxpayer and a non-resident person with whom the taxpayer was not dealing at arm’s length, and

(iii) the assessment, reassessment, additional assessment or notification that no tax is payable referred to in subparagraph (ii) reduced the amount of the loss for the subsequent taxation year;

(5) The portion of subsection 152(4.01) of the Act before paragraph (a) is replaced by the following:

Extended period of assessment

(4.01) Notwithstanding subsections (4) and (5), an assessment, reassessment or additional assessment to which paragraph (4)(a), (b), (b.1), (b.3), (b.4) or (c) applies in respect of a taxpayer for a taxation year may be made after the taxpayer’s normal reassessment period in respect of the year to the extent that, but only to the extent that, it can reasonably be regarded as relating to,

(6) Subparagraph 152(4.01)(b)(iii) of the Act is replaced by the following:

(iii) the transaction, income, loss or other amount referred to in subparagraph

(4)(b)(iii),

(7) Subsection 152(4.01) of the Act is amended by striking out “and” at the end of paragraph (b), by adding “and” at the end of paragraph (c) and by adding the following after paragraph (c):

(d) if paragraph (4)(b.4) applies to the assessment, reassessment or additional assessment, the reduction under subparagraph (4)(b.4)(iii).

(8) Paragraph 152(4.2)(b) of the Act is replaced by the following:

(b) redetermine the amount, if any, deemed by subsection 120(2) or (2.2), 122.5 (3), 122.51(2), 122.7(2) or (3), 122.8(4), 122.9(2), 127.1(1), 127.41(3) or 210.2(3) or (4) to be paid on account of the taxpayer’s tax payable under this Part for the year or deemed by subsection 122.61(1) to be an overpayment on account of the taxpayer’s liability under this Part for the year.

(9) Subsections (1) and (8) apply to the 2018 and subsequent taxation years.

(10) Subsection (2) is deemed to have come into force on February 27, 2018.

(11) Subsections (3) and (6) apply to taxation years of a taxpayer that begin after February 26, 2018.

(12) Subsections (4), (5) and (7) apply in respect of a taxation year if a reassessment of tax for the year was required under subsection 152(6) of the Act, or would have been so required if the taxpayer had claimed an amount by filing the prescribed form referred to in that subsection on or before the day referred to in that subsection, in order to take into account a deduction claimed under section 111 of the Act in respect of a loss for a subsequent taxation year that ends after February 26, 2018.

19 (1) Subsection 163(2) of the Act is amended by adding the following after paragraph (c.3):

(c.4) the amount, if any, by which

(i) the total of all amounts each of which is an amount that would be deemed by section 122.8 to be paid by that person for the year or, where that person is the qualified relation of an individual for that year (within the meaning assigned by subsection 122.8(1)), by that individual, if that total were calculated by reference to the information provided in the person’s return of income (within the meaning assigned by subsection 122.8(1)) for the year

exceeds

(ii) the total of all amounts each of which is an amount that is deemed by section 122.8 to be paid by that person or by an individual of whom the person is the qualified relation for the year (within the meaning assigned by subsection 122.8(1)),

(2) Subsection (1) applies to the 2018 and subsequent taxation years.

20 (1) Subsection 188.2(2) of the Act is amended by adding “or” at the end of paragraph (d) and by replacing paragraphs (e) to (g) with the following:

(e) in the case of a person that is a registered charity or registered Canadian amateur athletic association, if the person devotes any part of its resources to the direct or indirect support of, or opposition to, any political party or candidate for public office.

(2) Subsection (1) is deemed to have come into force

(a) on June 29, 2012 in respect of organizations, corporations and trusts that are registered charities on September 14, 2018 and in respect of associations that are registered Canadian amateur athletic associations on that date; and

(b) on September 14, 2018 in any other case.

21 (1) Subsection 212.1(1) of the Act is replaced by the following:

Non-arm’s length sales of shares by non-residents

212.1 (1) Subsection (1.1) applies if a non-resident person disposes of shares (in this section referred to as the “subject shares”) of any class of the capital stock of a corporation resident in Canada (in this section referred to as the “subject corporation”) to another corporation resident in Canada (in this section referred to as the “purchaser corporation”) with which the non-resident person does not (otherwise than because of a right referred to in paragraph 251(5)(b)) deal at arm’s length and, immediately after the disposition, the subject corporation is connected (within the meaning that would be assigned by subsection 186(4) if the references in that subsection to “payer corporation” and “particular corporation” were read as “subject corporation” and “purchaser corporation”, respectively, and if section 186 were read without reference to its subsection (6)) with the purchaser corporation.

(2) The portion of paragraph 212.1(1.1)(a) of the Act before subparagraph (i) is replaced by the following:

(a) the amount, if any, by which the fair market value of any consideration (other than any share of the capital stock of the purchaser corporation) received by the non-resident person referred to in subsection (1) from the purchaser corporation for the subject shares exceeds the paid-up capital in respect of the subject shares immediately before the disposition shall, for the purposes of this Act, be deemed to be a dividend

(3) Subsection 212.1(1.2) of the Act is replaced by the following:

Deemed consideration

(1.2) For the purposes of subsections (1) and (1.1), if, in the absence of this subsection, no consideration would be received by the non-resident person referred to in subsection (1) from the purchaser corporation for the subject shares, the non- resident person is deemed to receive consideration other than shares of the capital stock of the purchaser corporation from the purchaser corporation for the subject shares, the fair market value of which is equal to the amount, if any, by which the fair market value of the subject shares disposed of by the non-resident person exceeds the amount of any increase because of the disposition in the fair market value of the shares of the capital stock of the purchaser corporation.

(4) The portion of paragraph 212.1(3)(a) of the Act before subparagraph (i) is replaced by the following:

(a) a non-resident person shall, for greater certainty, be deemed not to deal at arm’s length with a purchaser corporation at the time of a disposition described in subsection (1) if the non-resident person was,

(5) Paragraph 212.1(3)(b) of the Act is replaced by the following:

(b) for the purposes of determining whether or not a non-resident person referred to in paragraph (a) was a member of a group of less than six persons that controlled a corporation at any time, any shares of the capital stock of that corporation owned at that time by any of the following persons shall be deemed to be owned at that time by the non-resident person and not by the person who actually owned the shares at that time:

(i) the non-resident person’s child (within the meaning assigned by subsection 70(10)), who is under 18 years of age, or the non-resident person’s spouse or common-law partner,

(ii) a trust of which the non-resident person, a person described in subparagraph (i) or a corporation described in subparagraph (iii) is a beneficiary,

(iii) a corporation controlled by the non-resident person, a person described in subparagraph (i), a trust described in subparagraph (ii) or any combination thereof, and

(iv) a partnership of which the non-resident person or a person described in one of subparagraphs (i) to (iii) is a majority-interest partner or a member of a majority-interest group of partners (as defined in subsection 251.1(3));

(6) Subsection 212.1(3) of the Act is amended by adding “and” at the end of paragraph (d) and by repealing paragraph (e).

(7) The portion of paragraph 212.1(4)(b) of the Act before subparagraph (ii) is replaced by the following:

(b) it is not the case that, at the time of the disposition, or as part of a transaction or event or series of transactions or events that includes the disposition, a non- resident person

(i) holds, directly or indirectly, shares of the capital stock of the purchaser corporation, and

(8) Section 212.1 of the Act is amended by adding the following after subsection (4):

Tiered trusts and partnerships

(5) For the purposes of this section and paragraph (k) of the definition proceeds of disposition in section 54, a person or partnership that is, at any time, a beneficiary under a trust (other than a trust that is the non-resident person referred to in subsection (1)), or a member of a partnership (such trust or partnership referred to in this subsection as the “particular conduit”), that is a beneficiary under a trust or member of a partnership (such trust or partnership referred to in this subsection as the “other conduit”) is deemed

(a) to be a beneficiary under or member of, as the case may be, the other conduit; and

(b) to hold the interest in the other conduit that is held by the particular conduit in the proportion expressed by the formula

A/B

where

A

is the portion of the fair market value, at that time, of the person or partnership’s interest in the particular conduit that is attributable to the interest in the other conduit held by the particular conduit, and

B is the total fair market value, at that time, of all direct interests (determined without reference to this subsection) in the other conduit.

Trusts and partnerships look-through rule

(6) The following rules apply for the following purposes:

(a) for the purposes of this subsection and subsections (1) and (1.1), if at any time an interest (in this paragraph referred to as the “pertinent interest”) in a trust or a partnership (each referred to in this subsection as a “conduit”) is disposed of by a person or partnership with an interest as a beneficiary under the conduit or that is a member of the conduit (each referred to in this subsection as a “holder”), as the case may be, to a purchaser and any portion of the fair market value of the pertinent interest is attributable to shares of the capital stock of a corporation resident in Canada held, directly or indirectly (unless all of the shares are held indirectly through one or more non-resident corporations), by the conduit (in this paragraph referred to as the “shares held by the conduit”), then

(i) the holder is deemed, on a class-by-class basis, to have disposed, at that time, of the shares held by the conduit to the purchaser, and the purchaser is deemed to have acquired the shares, in the proportion expressed by the formula

A/B

where

A is the portion of the fair market value, at that time, of the pertinent interest that is attributable to the shares held by the conduit, and

B is the total fair market value, at that time, of the shares held by the conduit, and

(ii) the holder is deemed to have received from the purchaser and the purchaser is deemed to have paid to the holder, as consideration for the shares deemed to have been disposed of in subparagraph (i), consideration (other than any share of the capital stock of the purchaser corporation) in an amount determined by the formula

A × B/C

where

A is the fair market value of the consideration (other than any share of the capital stock of the purchaser corporation) that is received by the holder from the purchaser for the pertinent interest,

B is the amount determined for A in subparagraph (i), and

C is the total fair market value of the pertinent interest;

(b) for the purposes of subsections (1) and (1.1) and paragraph (c), if at any time a conduit (other than a non-resident trust) disposes of shares of the capital stock of a corporation resident in Canada to a purchaser, then

(i) each holder of an interest in the conduit is deemed, on a class-by-class basis, to have disposed, at that time, of the shares to the purchaser in the proportion expressed by the formula

A/B

where

A is the fair market value, at that time, of the holder’s interest in the conduit, and

B is the total fair market value, at that time, of all direct interests (determined without reference to subsection (5)) in the conduit, and

(ii) each holder of an interest in the conduit is deemed to have received from the purchaser and the purchaser is deemed to have paid to each such holder, as consideration for the shares deemed to have been disposed of in subparagraph (i), consideration (other than any share of the capital stock of the purchaser corporation) in an amount determined by the formula

A × B/C

where

A is the fair market value of the consideration (other than any share of the capital stock of the purchaser corporation) that is received by the conduit from the purchaser for the shares,

B is the amount determined for A in subparagraph (i), and

C is the amount determined for B in subparagraph (i);

(c) for the purposes of subsections (1) and (1.1), if at any time a conduit acquires shares of the capital stock of a corporation resident in Canada from a vendor, then

(i) each holder of an interest in the conduit is deemed to have acquired, at that time, the shares from the vendor, on a class-by-class basis, in the proportion expressed by the formula

A/B

where

A is the fair market value, at that time, of the holder’s interest in the conduit, and

B is the total fair market value, at that time, of all direct interests (determined without reference to subsection (5)) in the conduit, and

(ii) each holder of an interest in the conduit is deemed to have paid to the vendor and the vendor is deemed to have received from each such holder, as consideration for the shares deemed to have been acquired in subparagraph (i), consideration (other than any share of the capital stock of the purchaser corporation) in an amount determined by the formula

A × B/C

where

A is the fair market value of the consideration (other than any share of the capital stock of the purchaser corporation) that is paid by the conduit to the vendor for the shares,

B is the amount determined for A in subparagraph (i), and

C is the amount determined for B in subparagraph (i); and

(d) for the purpose of determining whether the subject corporation is connected with the purchaser corporation for the purposes of subsection (1) at any time, if at that time a conduit owns shares of the capital stock of the subject corporation, each holder of an interest in the conduit is deemed to own, at that time, the shares of each class of the capital stock of the subject corporation that are owned by the conduit the number of which is determined by the formula

A × B/C

where

A is the total number of shares of the class of the capital stock of the subject corporation that are owned by the conduit at that time,

B is the fair market value, at that time, of the holder’s interest in the conduit, and

C is the total fair market value, at that time, of all direct interests (determined without reference to subsection (5)) in the conduit.

Avoidance of subsections (5) and (6)

(7) The amounts determined for A and B in paragraph (5)(b), for A and B in subparagraph (6)(c)(i) and for B and C in paragraph (6)(d) are, in respect of an interest as a beneficiary under a trust held by a person or partnership, deemed to be equal to one if

(a) the person or partnership’s share of the accumulating income or capital of the trust depends on the exercise by any person of, or the failure by any person to exercise, any discretionary power; and

(b) it can reasonably be considered that one of the reasons for the discretionary power is to avoid or limit the application of subsection (1.1).

(9) Subsections (1) to (8) apply in respect of dispositions that occur after February 26, 2018.

22 The portion of section 231 of the Act before the first definition is replaced by the following:

Definitions

231 In sections 231.1 to 231.8,

23 The portion of subsection 231.6(7) of the Act before paragraph (a) is replaced by the following:

Time period not to count

(7) The period of time between the day on which an application for review of a requirement is made pursuant to subsection (4) and the day on which the application is finally disposed of shall not be counted in the computation of

24 The Act is amended by adding the following after section 231.7:

Time period not to count

231.8 The following periods of time shall not be counted in the computation of the period of time within which an assessment may be made for a taxation year of a taxpayer under subsection 152(4):

(a) where the taxpayer is served a notice of a requirement under subsection 231.2(1), the period of time between the day on which an application for judicial review in respect of the requirement is made and the day on which the application is finally disposed of; and

(b) where an application is commenced by the Minister under subsection 231.7(1) to order the taxpayer to provide any access, assistance, information or document, the period of time between the day on which the taxpayer files a notice of appearance, or otherwise opposes the application, and the day on which the application is finally disposed of.

25 (1) Subsection 233.4(4) of the Act is replaced by the following:

Returns respecting foreign affiliates

(4) A reporting entity for a taxation year or fiscal period shall file with the Minister for the year or period a return in prescribed form in respect of each foreign affiliate of the entity in the year or period within 12 months after the end of the year or period.

(2) Subsection 233.4(4) of the Act is replaced by the following:

Returns respecting foreign affiliates

(4) A reporting entity for a taxation year or fiscal period shall file with the Minister for the year or period a return in prescribed form in respect of each foreign affiliate of the entity in the year or period within 10 months after the end of the year or period.

(3) Subsection (1) applies to taxation years of a taxpayer, and fiscal periods of a partnership, that begin in 2020.

(4) Subsection (2) applies to taxation years of a taxpayer, and fiscal periods of a partnership, that begin after 2020.

26 Paragraph 241(4)(e) of the Act is amended by striking out “or” at the end of subparagraph (xi), by adding “or” at the end of subparagraph (xii) and by adding the following after subparagraph (xii):

(xiii) an order made under the Mutual Legal Assistance in Criminal Matters Act to gather or send information, for the purposes of an investigation or prosecution relating to an act or omission that, if it had occurred in Canada,

would constitute an offence for which an order could be obtained under subsection 462.48(3) of the Criminal Code, in response to a request made pursuant to

(A) an administrative arrangement entered into under section 6 of the Mutual Legal Assistance in Criminal Matters Act, or

(B) a bilateral agreement for mutual legal assistance in criminal matters to which Canada is a party;

27 (1) The definition SLA compensation payment in subsection 260(1) of the Act is replaced by the following:

SLA compensation payment means an amount paid pursuant to

(a) a securities lending arrangement as compensation for an underlying payment; or

(b) a specified securities lending arrangement as compensation for an underlying payment, including, if the property transferred or lent is described in subparagraph (a)(ii) of the definition specified securities lending arrangement, as compensation for a taxable dividend paid on a share described in subparagraph (a)(i) of that definition; (paiement compensatoire (MPVM))

(2) Subsection 260(1) of the Act is amended by adding the following in alphabetical order:

specified securities lending arrangement means an arrangement, other than a securities lending arrangement, under which

(a) a particular person (referred to in this definition as a “transferor”) transfers or lends at any particular time a property to another person (referred to in this definition as a “transferee”) and the property is

(i) a particular share described in paragraph (a) of the definition qualified security, or

(ii) a property in respect of which the following conditions are met:

(A) the property is

(I) an interest in a partnership, or

(II) an interest as a beneficiary under a trust, and

(B) all or any part of the fair market value of the property, immediately before the particular time, is derived, directly or indirectly, from a share described in subparagraph (i),

(b) it may reasonably be expected, at the particular time, that the transferee — or a person that does not deal at arm’s length with, or is affiliated with, the transferee — will transfer or return after the particular time to the transferor — or a person that does not deal at arm’s length with, or is affiliated with, the transferor (referred to in this definition as a “substitute transferor”) — a property that is identical or substantially identical to the property so transferred or lent, and

(c) the transferor’s (together with any substitute transferor’s) risk of loss or opportunity for gain or profit with respect to the particular property is not changed in any material respect; (mécanisme de prêt de valeurs mobilières déterminé)

(3) The portion of subsection 260(5) of the Act before paragraph (a) is replaced by the following:

Where subsection (5.1) applies

(5) Subsection (5.1) applies to a taxpayer for a taxation year in respect of a particular amount (other than an amount received as proceeds of disposition or an amount received by a person under an arrangement where it may reasonably be considered that one of the main reasons for the person entering into the arrangement was to enable the person to receive an SLA compensation payment pursuant to a securities lending arrangement, or a dealer compensation payment, that would be deductible in computing the taxable income, or not included in computing the income, for any taxation year of the person) received by the taxpayer in the taxation year

(4) Paragraph 260(6)(a) of the Act is replaced by the following:

(a) if the taxpayer is a registered securities dealer and the particular amount is deemed by subsection (5.1) to have been received as a taxable dividend, no more than 2/3 of the particular amount (unless, for greater certainty, the particular amount is an amount for which a deduction in computing income may be claimed under subsection (6.1) by the taxpayer); or

(5) The portion of subsection 260(6.1) of the Act before paragraph (a) is replaced by the following:

Deductible amount

(6.1) There may be deducted in computing a corporation’s income under Part I from

a business or property for a taxation year an amount equal to the lesser of

(6) Subsections (1) to (5) apply in respect of amounts paid or payable, or received or receivable, as compensation for dividends after February 26, 2018. However, subsections (1) to (5) do not apply in respect of amounts paid or payable, or received or receivable, as compensation for dividends after February 26, 2018 and before October 2018, if they are pursuant to a written arrangement entered into before February 27, 2018. R.S., c. C-46

Criminal Code 28 Paragraph 462.48(2)(c) of the Criminal Code is replaced by the following:

(c) the type of information or book, record, writing, return or other document obtained by or on behalf of the Minister of National Revenue for the purposes of the Income Tax Act, Part IX of the Excise Tax Act or the Excise Act, 2001 to which access is sought or that is proposed to be examined or communicated; and

R.S., c. 30 (4th Supp.)

Mutual Legal Assistance in Criminal Matters Act 29 The definition agreement in subsection 2(1) of the Mutual Legal Assistance in Criminal Matters Act is replaced by the following:

agreement means

(a) a treaty, convention or other international agreement that is in force, to which Canada is a party and that contains a provision respecting mutual legal assistance in criminal matters, or

(b) to the extent of their application to criminal investigations or prosecutions and except for the purposes of Parts II and III of this Act, the Convention on Mutual Administrative Assistance in Tax Matters, concluded at Strasbourg on January 25, 1988, as amended from time to time by a protocol or other international instrument, as ratified by Canada, or a comprehensive tax information exchange agreement that has effect and to which Canada is a party or a tax treaty, as defined in subsection 248(1) of the Income Tax Act; (accord)

30 Subsection 5(1) of the Act is replaced by the following:

Publication in Canada Gazette

5 (1) Unless the agreement has been published under subsection (2), an agreement referred to in paragraph (a) of the definition agreement in subsection 2(1) — or the provisions respecting mutual legal assistance in criminal matters contained in a convention or other international agreement — must be published in the Canada Gazette no later than 60 days after it comes into force.

31 Section 7 of the Act is replaced by the following:

Functions of Minister

7 (1) The Minister is responsible for the implementation of every agreement referred to in paragraph (a) of the definition agreement in subsection 2(1) and for the administration of this Act.

How request dealt with

(2) When a request is made to the Minister under an agreement referred to in paragraph (a) of the definition agreement in subsection 2(1) by a state or entity or a Canadian competent authority, the Minister shall deal with the request in accordance with the agreement and this Act.

How request dealt with

(3) When a request made by a state or entity under an agreement referred to in paragraph (b) of the definition agreement in subsection 2(1) is presented to the Minister by the Minister of National Revenue, the Minister shall deal with the request in accordance with the agreement and this Act.

32 Subsection 8(1) of the Act is replaced by the following:

Limitation — requests under agreements

8 (1) If a request for mutual legal assistance is made under an agreement, the Minister may not give effect to the request by means of the provisions of this Part unless the agreement provides for assistance with respect to the subject-matter of the request.

33 The Act is amended by adding the following after section 22.05:

Orders to gather tax information

22.06 (1) A judge of the province to whom an application is made under subsection 17(2) with respect to an investigation or prosecution relating to an act or omission that, if it had occurred in Canada, would have constituted an offence referred to in subsection 462.48(1.1) of the Criminal Code may make an order for the gathering of the information or documents referred to in paragraph 462.48(2)(c) of that Act.

Criminal Code applies

(2) Subject to subsection (3), an order made under subsection (1) may be obtained and made in accordance with subsections 462.48(1) to (5) of the Criminal Code and executed in the manner provided for in that Act, with any necessary modifications.

Provisions applicable to order

(3) Paragraphs 18(2)(b) and (c), subsections 18(3) to (9) and sections 19 to 22, other than paragraph 19(1)(a), apply, with any necessary modifications, in respect of an order made under subsection (1) and prevail over any provisions of the Criminal Code that are inconsistent with them.

2016, c. 14

An Act to amend the Canada Pension Plan, the Canada Pension Plan Investment Board Act and the Income Tax Act 34 Subsection 66(1) of An Act to amend the Canada Pension Plan, the Canada Pension Plan Investment Board Act and the Income Tax Act is

(a) amended by replacing the clause 60(e)(ii)(A) that it enacts with the following:

(A) the total of all amounts each of which is an amount payable by the taxpayer in respect of self-employed earnings for the year as a contribution under subsection 10(1.1) or (1.2) of the Canada Pension Plan or as a like contribution under a provincial pension plan, as defined in section 3 of that Act, and

(b) amended by replacing the subparagraph 60(e.1)(i) that it enacts with the following:

(i) the total of all amounts each of which is an amount payable by the taxpayer for the year as an employee’s contribution under subsection 8(1.1) or (1.2) of the Canada Pension Plan or as a like contribution under a provincial pension plan, as defined in section 3 of that Act, and

C.R.C., c. 945

Income Tax Regulations 35 (1) The Income Tax Regulations are amended by adding the following after section 202:

Requirement to file

203 Every institution that is a designated educational institution (as defined in subsection 118.6(1) of the Act) because of paragraph (a) of that definition shall make an information return in prescribed form in respect of each individual enrolled at that institution who is a qualifying student (as defined in subsection 118.6(1)) for a month in a taxation year.

(2) Subsection (1) applies to the 2019 and subsequent taxation years.

36 (1) Subsection 205(3) of the Regulations is amended by adding the following in alphabetical order:

Tuition and Enrolment Certificate

(2) Subsection (1) comes into force or is deemed to have come into force on January 1, 2019.

37 (1) Subsection 205.1(1) of the Regulations is amended by adding the following in alphabetical order:

Tuition and Enrolment Certificate

(2) Subsection (1) comes into force or is deemed to have come into force on January 1, 2019.

38 (1) Subsection 209(1) of the Regulations is replaced by the following:

209 (1) A person who is required by section 200, 201, 202, 203, 204, 212, 214, 215, 217 or 218, subsection 223(2) or section 228, 229, 230, 232, 233 or 234 to make an information return shall forward to each taxpayer to whom the return relates two copies of the portion of the return that relates to that taxpayer.

(2) Subsection 209(5) of the Regulations is replaced by the following:

(5) A person may provide a Statement of Remuneration Paid (T4) information return or a Tuition and Enrolment Certificate, as required under subsection (1), as a single document in an electronic format (instead of the two copies required under subsection (1)) to the taxpayer to whom the return relates, on or before the date on which the return is to be filed with the Minister, unless

(a) the specified criteria referred to in section 221.01 of the Act are not met;

(b) the taxpayer has requested that the information return be provided in paper format; or

(c) at the time the return is required to be issued,

(i) if the return is a T4, the taxpayer is on extended leave or is no longer an employee of the person, or

(ii) the taxpayer cannot reasonably be expected to have access to the information return in electronic format.

(3) Subsections (1) and (2) come into force or are deemed to have come into force on January 1, 2019.

39 (1) The definition designated person or partnership in subsection 5907(1) of the Regulations is replaced by the following:

designated person or partnership, in respect of a taxpayer at any time, means

(a) the taxpayer,

(b) a person or partnership that is at that time

(i) a person (other than a partnership) that does not, at that time, deal at arm’s length with the taxpayer, or

(ii) a partnership a member of which is, at that time, a designated person or partnership in respect of the taxpayer under this definition, and

(c) if a foreign affiliate of the taxpayer is an original corporation that undergoes a division in respect of which subsection 15(1.5) of the Act applies, a new corporation in respect of the division; (personne ou société de personnes désignée)

(2) The portion of subparagraph 5907(2)(f)(ii) of the Regulations before clause (A) is replaced by the following:

(ii) subject to subsections (2.01) and (2.011), does not arise with respect to a disposition (other than a disposition to which subsection (9) applies), of property by the affiliate,

(3) The portion of subparagraph 5907(2)(j)(iii) of the Regulations before clause (A) is replaced by the following:

(iii) subject to subsections (2.01) and (2.011), does not arise with respect to a disposition (other than a disposition to which subsection (9) applies), of property by the affiliate,

(4) Section 5907 of the Regulations is amended by adding the following after subsection (2.01):

(2.011) Subparagraphs (2)(f)(ii) and (j)(iii) and subsection (5.1) do not apply to a particular disposition of property (referred to in this subsection as the “affiliate property”) by a particular foreign affiliate of a taxpayer to another foreign affiliate of the taxpayer if

(a) the particular disposition is a disposition referred to in subparagraph 15(1.5)(c) (i) of the Act;

(b) all of the shares of the capital stock of the other affiliate are owned, at a particular time that is within 180 days after the day that includes the time of the particular disposition, by a person or partnership that at the particular time is not a designated person or partnership in respect of the taxpayer; and

(c) the affiliate property is not disposed of by the other affiliate as part of a series of transactions or events that includes the particular disposition.

(5) Subsection (1) is deemed to have come into force on July 27, 2018.

(6) Subsections (2) to (4) apply in respect of dispositions that occur after October 23, 2012.

Coordinating Amendments 2016, c. 14

40 (1) If subsection 66(1) of An Act to amend the Canada Pension Plan, the Canada Pension Plan Investment Board Act and the Income Tax Act (in this section referred to as the “other Act”) comes into force before section 34 of this Act, then

(a) that section 34 is deemed never to have come into force and is repealed;

(b) clause 60(e)(ii)(A) of the Income Tax Act is replaced by the following:

(A) the total of all amounts each of which is an amount payable by the taxpayer in respect of self-employed earnings for the year as a contribution under subsection 10(1.1) or (1.2) of the Canada Pension Plan or as a like contribution under a provincial pension plan, as defined in section 3 of that Act, and

(c) subparagraph 60(e.1)(i) of the Act is replaced by the following:

(i) the total of all amounts each of which is an amount payable by the taxpayer for the year as an employee’s contribution under subsection 8(1.1) or (1.2) of the Canada Pension Plan or as a like contribution under a provincial pension plan, as defined in section 3 of that Act, and

(2) If subsection 66(1) of the other Act comes into force on the same day as section 34 of this Act, that section 34 is deemed to have come into force before that subsection 66(1).

PART 2

Amendments to the Excise Tax Act (GST/HST Measures) and to Related Legislation R.S., c. E-15

Excise Tax Act 41 (1) Subsection 123(1) of the Excise Tax Act is amended by adding the following in alphabetical order:

emission allowance means

(a) an allowance, credit or similar instrument (other than a prescribed allowance, credit or instrument) that

(i) is issued or created by, or on behalf of,

(A) a government, a government of a foreign country, a government of a political subdivision of a country, a supranational organization or an international organization (each of which is in this definition referred to as a “regulator”),

(B) a board, commission or other body established by a regulator, or

(C) an agency of a regulator,

(ii) can be used to satisfy a requirement under

(A) a scheme or arrangement implemented by, or on behalf of, a regulator to regulate greenhouse gas emissions, or

(B) a prescribed scheme or arrangement, and

(iii) represents a specific quantity of greenhouse gas emissions expressed as

carbon dioxide equivalent, or

(b) a prescribed property; (unité d’émission)

investment limited partnership means a limited partnership, the primary purpose of which is to invest funds in property consisting primarily of financial instruments, if

(a) the limited partnership is, or forms part of an arrangement or structure that is, represented or promoted as a hedge fund, investment limited partnership, mutual fund, private equity fund, venture capital fund or other similar collective investment vehicle, or

(b) the total value of all interests in the limited partnership held by listed financial institutions is 50% or more of the total value of all interests in the limited partnership; (société en commandite de placement)

(2) The definition emission allowance, as enacted by subsection (1), is deemed to have come into force on June 27, 2018 but also applies in respect of any supply made before that day if any amount of tax under Division II of Part IX of the Act that is payable in respect of the supply was not collected before that day.

(3) The definition investment limited partnership, as enacted by subsection (1), is deemed to have come into force on September 8, 2017.

42 (1) Section 132 of the Act is amended by adding the following after subsection (5):

Residence of investment limited partnerships

(6) For the purposes of this Part but subject to subsection (2), an investment limited partnership is deemed not to be resident in Canada at any time if, at that time, the total value of all interests in the partnership held by non-resident members of the partnership (other than prescribed members) is 95% or more of the total value of all interests in the partnership.

(2) Subsection (1) is deemed to have come into force on September 8, 2017.

43 (1) Subsection 149(5) of the Act is amended by striking out “and” at the end of paragraph (f) and by adding the following after that paragraph:

(f.1) an investment limited partnership; and

(2) Subsection (1) applies in respect of

(a) any taxation year of a person that begins after 2018; and

(b) the taxation years of a person that begin in 2018 if the person elects to have subsection (1) apply in respect of those taxation years.

(3) An election under paragraph (2)(b) is to

(a) be made in prescribed form containing prescribed information; and

(b) be filed with the Minister of National Revenue in prescribed manner on or before the day that is 60 days after the day on which this Act receives royal assent or any later day that the Minister of National Revenue may allow.

(4) If a person makes an election under paragraph (2)(b), the references in subsection 244.1(4) of the Act, as enacted by subsection 46(1), to “2018” and “2019” are to be read as “2017” and “2018”, respectively, in applying that subsection 244.1(4) in respect of the person.

44 (1) Section 221 of the Act is amended by adding the following after subsection (2):

Exception — emission allowance

(2.1) A supplier (other than a prescribed supplier) that makes a taxable supply of an emission allowance is not required to collect tax under Division II payable by the recipient in respect of the supply.

(2) Subsection (1) is deemed to have come into force on June 27, 2018 but also applies in respect of any supply of an emission allowance made before that day if any amount of tax under Division II of Part IX of the Act that is payable in respect of the supply was not collected before that day, except that in respect of those supplies subsection 221(2.1) of the Act, as enacted by subsection (1), is to be read as follows:

(2.1) A supplier (other than a prescribed supplier) that makes a taxable supply of an emission allowance is not required to collect any amount of tax under Division II that is payable by the recipient in respect of the supply and that was not collected before June 27, 2018.

45 (1) The portion of subsection 228(4) of the Act before paragraph (a) is replaced by the following:

Real property and emission allowance — self-assessment

(4) If tax under Division II is payable by a person in respect of a supply of property that is real property or an emission allowance and the supplier is not required to collect the tax and is not deemed to have collected the tax,

(2) Subsection (1) is deemed to have come into force on June 27, 2018 but also applies in respect of any supply of an emission allowance made before that day if any amount of tax under Division II of Part IX of the Act that is payable in respect of the supply was not collected before that day, except that in respect of those supplies subsection 228(4) of the Act, as amended by subsection (1), is to be read as follows:

(4) If a supply of an emission allowance is made to a person, the following rules apply in respect of the tax under Division II that is payable in respect of the supply and that has not been collected before June 27, 2018 (in this subsection referred to as the “uncollected tax”):

(a) to the extent that the uncollected tax became payable before June 27, 2018,

(i) if the person is a registrant and acquired the emission allowance for use or supply primarily in the course of commercial activities of the person, the person shall, on or before the day on or before which the person’s return for the reporting period that includes June 27, 2018 is required to be filed, pay the uncollected tax to the Receiver General and report the uncollected tax in that return, and

(ii) in any other case, the person shall, on or before July 31, 2018, pay the uncollected tax to the Receiver General and file with the Minister in prescribed manner a return in respect of the uncollected tax in prescribed form containing prescribed information; and

(b) to the extent that the uncollected tax became payable after June 26, 2018,

(i) if the person is a registrant and acquired the emission allowance for use or supply primarily in the course of commercial activities of the person, the person shall, on or before the day on or before which the person’s return for the reporting period in which the uncollected tax became payable is required to be filed, pay the uncollected tax to the Receiver General and report the uncollected tax in that return, and

(ii) in any other case, the person shall, on or before the last day of the month following the calendar month in which the uncollected tax became payable, pay the uncollected tax to the Receiver General and file with the Minister in prescribed manner a return in respect of the uncollected tax in prescribed form containing prescribed information.

46 (1) Section 244.1 of the Act is amended by adding the following after subsection (3):

Fiscal year — investment limited partnership

(4) If a particular fiscal year of an investment limited partnership begins in 2018 and includes January 1, 2019 and the investment limited partnership would be a selected listed financial institution throughout a reporting period in the particular fiscal year if the particular fiscal year began on January 1, 2019 and ended on December 31, 2019, the following rules apply:

(a) the particular fiscal year ends on December 31, 2018;

(b) subject to subsection (2), the fiscal years of the investment limited partnership are calendar years as of January 1, 2019;

(c) any election made by the investment limited partnership under section 244 ceases to have effect as of January 1, 2019; and

(d) if the first taxation year of the investment limited partnership that begins after 2018 does not begin on January 1, 2019, for the purposes of this Part (other than section 149) the investment limited partnership is deemed, for the period beginning on January 1, 2019 and ending on the day preceding the first day of that taxation year, to be a financial institution, a listed financial institution and a person referred to in subparagraph 149(1)(a)(ix).

(2) Subsection (1) is deemed to have come into force on September 8, 2017.

47 (1) Paragraphs 259.1(2)(a) and (b) of the Act are replaced by the following:

(a) in the case of a specified person described in paragraph (f) of the definition specified person in subsection (1), the person does not acquire or import the specified property for

(i) the purpose of making a supply by way of sale of the specified property for consideration, or

(ii) the purpose of transferring ownership of the specified property to another person in the course of supplying another property or a service for consideration; and

(b) in any other case, the person does not acquire or import the specified property for

(i) the purpose of making a supply by way of sale of the specified property, or

(ii) the purpose of transferring ownership of the specified property to another person in the course of supplying another property or a service.

(2) Subsection (1) applies to any acquisition or importation of property in respect of which tax

(a) becomes payable after July 27, 2018 without having been paid on or before that day; or

(b) is paid after July 27, 2018 without having become payable on or before that day.

48 (1) The portion of subsection 261(1) of the English version of the Act after paragraph (b) is replaced by the following:

tax, net tax, penalty, interest or other obligation under this Part in circumstances where the amount was not payable or remittable by the person, whether the amount was paid by mistake or otherwise, the Minister shall, subject to subsections (2) to (3), pay a rebate of that amount to the person.

(2) Section 261 of the Act is amended by adding the following after subsection (2):

Restriction — emission allowance

(2.1) A rebate in respect of an amount paid in respect of a supply of an emission allowance is not to be paid under subsection (1) to a person unless

(a) the person paid the amount to the Receiver General; or

(b) prescribed circumstances exist or prescribed conditions are met.

(3) Subsections (1) and (2) are deemed to have come into force on June 27, 2018 but do not apply in respect of an amount that was, before that day, paid as or on account of, or taken into account as, tax, net tax, penalty, interest or other obligation under Part IX of the Act.

49 (1) Subsection 272.1(3) of the Act is amended by striking out “and” at the end of paragraph (a) and by replacing paragraph (b) with the following:

(b) in the case of management or administrative services that are rendered by a general partner of an investment limited partnership to the investment limited partnership under an agreement for the particular supply of those services,

(i) if subsection 136.1(2) applies in respect of the particular supply, for each separate supply of those services that is deemed under paragraph 136.1(2)(a) to be made by the general partner for a billing period (within the meaning of that subsection), the separate supply is deemed, despite paragraph 136.1(2) (c), to be made for consideration that becomes due on the last day of the billing period equal to the fair market value of the services rendered under the agreement by the general partner to the investment limited partnership during

the billing period, determined as if the general partner were not a member of the investment limited partnership and were dealing at arm’s length with the investment limited partnership, and

(ii) in any other case,

(A) the general partner is deemed to have made, and the investment limited partnership is deemed to have received, a separate supply of those services for each reporting period of the general partner during which those services are, or are to be, rendered under the agreement, and

(B) each separate supply of those services that is deemed to be made under clause (A) for a reporting period of the general partner is deemed to be made on the first day of the reporting period for consideration that becomes due on the last day of the reporting period equal to the fair market value of the services rendered under the agreement by the general partner to the investment limited partnership during the reporting period, determined as if the general partner were not a member of the investment limited partnership and were dealing at arm’s length with the investment limited partnership; and

(c) in any other case, the supply is deemed to have been made for consideration that becomes due at the time the supply is made equal to the fair market value at that time of the property or service acquired by the partnership determined as if the person were not a member of the partnership and were dealing at arm’s length with the partnership.

(2) Section 272.1 of the Act is amended by adding the following after subsection (7):

Investment limited partnership — supply by general partner

(8) For the purposes of this Part, if a general partner of an investment limited partnership renders a management or administrative service to the investment limited partnership,

(a) the rendering of the service is deemed not to be done by the general partner as a member of the investment limited partnership; and

(b) the supply by the general partner to the investment limited partnership that includes the service is deemed to have been made otherwise than in the course of the investment limited partnership’s activities.

(3) For the purposes of subsections (4) to (6) and Part IX of the Act, if management or administrative services are rendered by a general partner of an investment limited partnership to the investment limited partnership under a particular agreement entered into before September 8, 2017 and if some or all of those services are rendered on or after that day, the following rules apply:

(a) in respect of the management or administrative services that are rendered on or after September 8, 2017 (referred to in this paragraph as the “subsequent services”),

(i) the general partner is deemed to have made, and the investment limited partnership is deemed to have received, a particular supply of the subsequent services and the particular supply is deemed to have been made on September 8, 2017,

(ii) the subsequent services are deemed to have been rendered under an agreement for the particular supply and not under the particular agreement and the agreement for the particular supply is deemed to have been entered into on September 8, 2017,

(iii) any amount that is charged, collected or remitted at any time as or on account of tax under Part IX of the Act in respect of an amount of consideration that is reasonably attributable to the rendering of the subsequent services is deemed to be an amount of tax that is collected at that time in respect of the particular supply, and

(iv) if the total of all amounts of tax that are payable under Part IX of the Act in respect of the particular supply before February 27, 2018 is in excess of the total of the amounts that are deemed under subparagraph (iii) to be amounts collected before that day in respect of that supply, that excess is deemed, despite subsection 272.1(3) of the Act, to have become payable on February 27, 2018 and the general partner is deemed to have collected that excess on that day; and

(b) in respect of the management or administrative services, if any, that are rendered before September 8, 2017 (referred to in this paragraph as the “prior services”),

(i) the general partner is deemed to have made, and the investment limited partnership is deemed to have received, a supply of the prior services (referred to in this paragraph as the “earlier supply”) and the earlier supply is deemed to have been made on the day on which the particular agreement is entered into,

(ii) the prior services are deemed to have been rendered under an agreement for the earlier supply and not under the particular agreement and the agreement for the earlier supply is deemed to have been entered into on the day on which the particular agreement is entered into, and

(iii) any amount that is charged, collected or remitted at any time as or on account of tax under Part IX of the Act in respect of an amount of consideration that is reasonably attributable to the rendering of the prior services under the particular agreement is deemed to be an amount of tax that is collected at that time in respect of the earlier supply.

(4) Subsection (1) applies in respect of any supply made after September 7, 2017.

(5) Subsection (2) is deemed to have come into force on September 8, 2017 but also applies in respect of management or administrative services that are rendered under an agreement entered into before that day if an amount was, before that day, charged, collected or remitted as or on account of tax under Part IX of the Act in respect of those services or in respect of any supply made under the agreement.

(6) For the purposes of Part IX of the Act, if subsection 272.1(8) of the Act, as enacted by subsection (2), applies in respect of management or administrative services that are rendered before September 8, 2017 by a general partner of an investment limited partnership to the investment limited partnership under an agreement entered into before that day, the following rules apply:

(a) subsection 272.1(3) of the Act does not apply in respect of the supply of the management or administrative services made by the general partner to the investment limited partnership;

(b) any amount that the investment limited partnership pays or credits to the general partner after September 7, 2017 that is reasonably attributable to the management or administrative services is deemed to be consideration for the supply of those services by the general partner to the investment limited partnership that becomes due at the time the amount is paid or credited; and

(c) if an amount was charged, collected or remitted as or on account of tax in respect of a particular amount — being an amount that the investment limited partnership paid or credited to the general partner before September 8, 2017 and that is reasonably attributable to the management or

administrative services — the particular amount is deemed to be consideration for a taxable supply of those services that becomes due at the time the amount is paid or credited.

50 The Act is amended by adding the following after section 289.1:

Time period not to count

289.2 The following periods of time shall not be counted in the computation of the period of time within which an assessment of a person may be made under section 296 or 297:

(a) if the person is served a notice of a requirement under subsection 289(1), the period of time between the day on which an application for judicial review in respect of the requirement is made and the day on which the application is finally disposed of; and

(b) if an application is commenced by the Minister under subsection 289.1(1) to order the person to provide any access, assistance, information or document, the period of time between the day on which the person files a notice of appearance, or otherwise opposes the application, and the day on which the application is finally disposed of.

51 The portion of subsection 292(7) of the Act before paragraph (a) is replaced by the following:

Time period not to count

(7) The period of time between the day on which an application for the review of a requirement is made under subsection (4) and the day on which the application is finally disposed of shall not be counted in the computation of

52 (1) Paragraph 295(5)(d.1) of the Act is replaced by the following:

(d.1) provide confidential information, or allow the inspection of or access to confidential information, as the case may be, under, and solely for the purpose of,

(i) paragraph 33.1(a) of the Old Age Security Act,

(ii) an order made under subsection 462.48(3) of the Criminal Code, or

(iii) an order made under the Mutual Legal Assistance in Criminal Matters Act to gather or send information, for the purposes of an investigation or prosecution relating to an act or omission that, if it had occurred in Canada,

would constitute an offence for which an order could be obtained under subsection 462.48(3) of the Criminal Code, in response to a request made pursuant to

(A) an administrative arrangement entered into under section 6 of the Mutual Legal Assistance in Criminal Matters Act, or

(B) a bilateral agreement for mutual legal assistance in criminal matters to which Canada is a party;

(2) Paragraph 295(5)(n) of the Act is replaced by the following:

(n) provide confidential information, or allow the inspection of or access to confidential information, as the case may be, solely for the purposes of a provision contained in a tax treaty (as defined in subsection 248(1) of the Income Tax Act) or in a listed international agreement; or

53 (1) Paragraph 298(1)(b) of the Act is replaced by the following:

(b) in the case of an assessment of tax payable by the person under Division II in respect of a supply to which subsection 221(2) or (2.1) applies, more than four years after the later of the day on or before which the person was required to file the return in which that tax was required to be reported and the day the return was filed;

(2) Subsection (1) is deemed to have come into force on June 27, 2018. SOR/91-26; SOR/2011-56, s. 4; SOR/2013-71, s. 17

Financial Services and Financial Institutions (GST/HST) Regulations 54 (1) The Financial Services and Financial Institutions (GST/HST) Regulations are amended by adding the following after section 4:

Prescribed Member for Subsection 132(6) of the Act 4.1 For the purposes of subsection 132(6) of the Act, the following members of an investment limited partnership are prescribed members:

(a) a member that is a non-resident trust if the total value of the assets of the member in which one or more persons resident in Canada have a beneficial interest is more than 5% of the total value of the assets of the member; and

(b) a member that is a non-resident limited partnership if the total value of all interests in the member held by persons resident in Canada is more than 5% of the total value of all interests in the member.

(2) Subsection (1) is deemed to have come into force on September 8, 2017. SOR/2001-171

Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations 55 (1) The definition distributed investment plan in subsection 1(1) of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations is amended by striking out “or” at the end of paragraph (g), by adding “or” at the end of paragraph (h) and by adding the following after paragraph (h):

(i) an investment limited partnership. (régime de placement par répartition)

(2) The definition permanent establishment in subsection 1(1) of the Regulations is amended by adding “and” at the end of paragraph (b) and by replacing paragraphs (c) and (d) by the following:

(c) in the case of a partnership that is not an investment plan,

(i) if all the members of the partnership are individuals or trusts, any permanent establishment that would be a permanent establishment of the partnership under subsection 2600(2) of the Income Tax Regulations if the partnership were an individual, and

(ii) if subparagraph (i) does not apply, any permanent establishment that would be a permanent establishment of the partnership under subsection 400 (2) of the Income Tax Regulations if the partnership were a corporation. (établissement stable)

(3) The portion of paragraph (b) of the definition provincial series in subsection 1(1) of the Regulations before subparagraph (i) is replaced by the following:

(b) under the terms of the prospectus, registration statement, partnership agreement or other similar document for the series, or under the laws of Canada or a province, the conditions for a person owning or acquiring units of the series include the following:

(4) The definition series in subsection 1(1) of the Regulations is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b):

(c) in respect of a partnership, a class of units of the partnership. (série)

(5) The definition unit in subsection 1(1) of the Regulations is amended by striking out “and” at the end of paragraph (d) and by adding the following after that paragraph:

(d.1) in respect of a partnership, an interest of a person in the partnership;

(d.2) in respect of a series of a partnership, a unit of the partnership of that series; and

(6) Subsection (1) applies in respect of any reporting period of a person that begins

(a) after 2018; and

(b) in 2018 if the person is a listed financial institution throughout the reporting period of the person that includes January 1, 2018.

(7) Subsections (2) to (5) are deemed to have come into force on September 8, 2017.

56 (1) The portion of section 2 of the Regulations before paragraph (a) is replaced by the following:

Qualifying partnership

2 For the purposes of these Regulations, a partnership that is not an investment plan is a qualifying partnership during a taxation year of the partnership if, at any time in the taxation year, the partnership has

(2) Subsection (1) is deemed to have come into force on September 8, 2017.

57 (1) The portion of paragraph 11(b) of the Regulations before subparagraph (i) is replaced by the following:

(b) under the terms of the prospectus, registration statement, partnership agreement or other similar document for the financial institution, or under the laws of Canada or a province, the conditions for a person owning or acquiring units of the financial institution include

(2) Subsection (1) is deemed to have come into force on September 8, 2017.

58 (1) The portion of the definition plan merger in subsection 16(1) of the Regulations before paragraph (a) is replaced by the following:

plan merger means the merger or combination of two or more trusts, corporations or partnerships, each of which was, immediately before the merger or combination, a distributed investment plan and each of which is referred to in this definition as a “predecessor”, to form one trust, corporation or partnership (referred to in this definition as the “continuing plan”) in such a manner that

(2) Paragraph (c) of the definition plan merger in subsection 16(1) of the Regulations is replaced by the following:

(c) the merger or combination is otherwise than as a result of the acquisition of property of a particular trust, corporation or partnership by another trust, corporation or partnership, pursuant to the purchase of that property by the other trust, corporation or partnership or as a result of the distribution of that property to the other trust, corporation or partnership on the winding-up of the particular trust, corporation or partnership. (fusion de régimes)

(3) Subsections (1) and (2) are deemed to have come into force on September 8, 2017.

59 (1) The Regulations are amended by adding the following after section 72:

Transitional Rules for Investment Limited Partnerships Investment limited partnerships — 2019

73 (1) A particular investment limited partnership to which subparagraph 149(1)(a) (ix) of the Act does not apply is deemed to be an investment plan that is a distributed investment plan for the following purposes:

(a) the purposes of determining under section 30 the percentage for a series of a selected listed financial institution or of another investment limited partnership described in subsection (2), for a participating province and for a particular period (as defined in subsection 16(1)) of the selected listed financial institution or other investment limited partnership and the purposes of determining under section 32 the percentage for a participating province and for a particular period (as defined in subsection 16(1)) of a selected listed financial institution or of another investment limited partnership described in subsection (2), but only if the percentage is to be used in the determination of

(i) the positive amount that the financial institution or other investment limited partnership is required to add, or the negative amount that the financial institution or other investment limited partnership is able to deduct, in determining its net tax under subsection 225.2(2) of the Act, having regard to any applicable adaptations made to that subsection under these Regulations, for a reporting period in a fiscal year of the financial institution or other investment limited partnership that begins in 2019,

(ii) the instalment base under subsection 237(2) of the Act, having regard to any applicable adaptations made to that subsection under these Regulations, for a reporting period in a fiscal year of the financial institution or other investment limited partnership that begins in 2019,

(iii) the interim net tax under subsection 228(2.1) of the Act, having regard to any applicable adaptations made to that subsection under these Regulations, for a reporting period in a fiscal year of the financial institution or other investment limited partnership that begins in 2019, or

(iv) if a joint election made under section 55 by the financial institution or other investment limited partnership and the manager of the financial institution or other investment limited partnership is in effect at any time in a fiscal year of the manager that begins in 2019,

(A) an amount that, under paragraph 55(2)(c), is a prescribed amount for the purposes of the description of G in subsection 225.2(2) of the Act for a reporting period in the fiscal year, or

(B) the positive amount that the manager is required to add, or the negative amount that the manager is able to deduct, in determining its net tax under subsection 225.2(2) of the Act, having regard to the adaptations made to that subsection under paragraph 55(2)(d), for a reporting period in the fiscal year;

(b) the purposes of determining under section 28 an investor percentage of the particular investment limited partnership as of a day in 2018; and

(c) the purposes of applying section 52 to the particular investment limited partnership in respect of any information that is requested under that section by a selected listed financial institution or by another investment limited partnership described in subsection (2), but only if the information is required for

(i) the determination of a percentage referred to in paragraph (a) of the financial institution or other investment limited partnership that is to be used in the determination of an amount described in any of subparagraphs (a)(i) to (iv), or

(ii) the determination under section 28 of an investor percentage of the financial institution or other investment limited partnership as of a day in 2018.

Investment limited partnerships — 2019

(2) If an investment limited partnership is a selected listed financial institution throughout the reporting period of the investment limited partnership that includes January 1, 2019 but is not a selected listed financial institution throughout the preceding reporting period of the investment limited partnership, the following rules apply:

(a) for the purposes of determining under section 28 an investor percentage of the investment limited partnership as of a day in 2018, the investment limited partnership is deemed to be a selected listed financial institution;

(b) the investment limited partnership is deemed to be, throughout 2018, a selected listed financial institution and an investment plan that is a distributed investment plan for the purposes of determining under section 30 or 33 the investment limited partnership’s percentage for a series of the investment limited partnership, for a participating province and for a particular period (as defined in subsection 16(1)) of the investment limited partnership and for the purposes of determining under section 32 or 34 the investment limited partnership’s percentage for a participating province and for a particular period (as defined in subsection 16(1)) of the investment limited partnership, but only if the percentage is to be used in the determination of

(i) the positive amount that the investment limited partnership is required to add, or the negative amount that the investment limited partnership is able to deduct, in determining its net tax under subsection 225.2(2) of the Act, having regard to any applicable adaptations made to that subsection under these Regulations, for a reporting period in a fiscal year of the investment limited partnership that begins in 2019,

(ii) the instalment base under subsection 237(2) of the Act, having regard to any applicable adaptations made to that subsection under these Regulations, for a reporting period in a fiscal year of the investment limited partnership that begins in 2019,

(iii) the interim net tax under subsection 228(2.1) of the Act, having regard to any applicable adaptations made to that subsection under these Regulations, for a reporting period in a fiscal year of the investment limited partnership that begins in 2019, or

(iv) if a joint election made under section 55 by the investment limited partnership and the manager of the investment limited partnership is in effect at any time in a fiscal year of the manager that begins in 2019,

(A) an amount that, under paragraph 55(2)(c), is a prescribed amount for the purposes of the description of G in subsection 225.2(2) of the Act for a reporting period in the fiscal year, or

(B) the positive amount that the manager is required to add, or the negative amount that the manager is able to deduct, in determining its net tax under subsection 225.2(2) of the Act, having regard to the adaptations made to that subsection under paragraph 55(2)(d), for a reporting period in the fiscal year; and

(c) for the purposes of section 52, the investment limited partnership is deemed to be

(i) if the units of the investment limited partnership are issued in two or more series, a selected stratified investment plan throughout 2018, or

(ii) in any other case, a selected non-stratified investment plan throughout 2018.

(2) Subsection (1) is deemed to have come into force on September 8, 2017.

Transitional Provisions 60 (1) Despite paragraph 298(1)(a) of the Excise Tax Act, the Minister of National Revenue may at any time assess under section 296 of that Act the net tax of a trust governed by a registered education savings plan (as defined in subsection 248(1) of the Income Tax Act) for a reporting period of the trust that ends after June 2010 but begins before July 22, 2016, provided that the assessment

(a) is made solely for the purpose of determining the amount for a province that, under subsection 225.2(2) of the Excise Tax Act, is required to be added to, or may be deducted from, that net tax; and

(b) is made on or before the day that is four years after the later of

(i) the day on which this Act receives royal assent, and

(ii) the day on which the return under section 238 of the Excise Tax Act for the reporting period was filed.

(2) Despite paragraph 298(1)(e) of the Excise Tax Act, the Minister of National Revenue may at any time assess under section 296 of that Act any penalty payable by a trust governed by a registered education savings plan (as defined in subsection 248(1) of the Income Tax Act), provided that

(a) the assessment relates solely to the amount for a province that, under subsection 225.2(2) of the Excise Tax Act, is required to be added to, or may be deducted from, the net tax for a reporting period of the trust that ends after June 2010 but begins before July 22, 2016; and

(b) if the penalty is other than a penalty under section 280.1, 285, 285.01 or 285.1 of the Excise Tax Act, the assessment is made on or before the day that is four years after the later of

(i) the day on which this Act receives royal assent, and

(ii) the day on which the trust becomes liable to pay the penalty.

(3) Despite paragraphs 298(1)(a) and (e) of the Excise Tax Act, if an election made under section 55 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations by a trust governed by a registered education savings plan (as defined in subsection 248(1) of the Income Tax Act) and a manager (as defined in subsection 1(1) of those Regulations) of the trust is in effect at any time in a particular reporting period of the manager that ends in a reporting period of the trust that ends after June 2010 but begins before July 22, 2016,

(a) the Minister of National Revenue may at any time assess the net tax of the manager for the particular reporting period, provided that the assessment

(i) is made solely for the purpose of determining the amount for a province and for the trust that, under subsection 225.2(2) of the Excise Tax Act and due to the application of section 55 of those Regulations, is required to be added to, or may be deducted from, that net tax, and

(ii) is made on or before the day that is four years after the later of

(A) the day on which this Act receives royal assent, and

(B) the day on which the return under section 238 of the Excise Tax Act for the particular reporting period was filed; and

(b) the Minister of National Revenue may at any time assess any penalty payable by the manager, provided that

(i) the assessment relates solely to the amount for a province and for the trust that, under subsection 225.2(2) of the Excise Tax Act and due to the application of section 55 of those Regulations, is required to be added to, or may be deducted from, the net tax of the manager for the particular reporting period, and

(ii) if the penalty is other than a penalty under section 280.1, 285, 285.01 or 285.1 of the Excise Tax Act, the assessment is made on or before the day that is four years after the later of

(A) the day on which this Act receives royal assent, and

(B) the day on which the manager becomes liable to pay the penalty.

PART 3

Amendments to the Excise Tax Act (Excise Measures), the Air Travellers Security Charge Act and the Excise Act, 2001 R.S., c. E-15

Excise Tax Act 61 (1) Paragraph 68.01(1)(a) of the Excise Tax Act is amended by adding the following after subparagraph (i):

(i.1) to the vendor, if the quantity of the diesel fuel is at least 1,000 litres, the vendor applies for the payment and the purchaser certifies that, and the vendor reasonably believes that, the purchaser will use the diesel fuel exclusively to generate electricity other than in or by a vehicle, including a conveyance attached to the vehicle, of any mode of transportation, or

(2) Paragraph 68.01(1)(b) of the Act is replaced by the following:

(b) to a purchaser that applies for the payment and that uses the diesel fuel to generate electricity (other than in or by a vehicle, including a conveyance attached to the vehicle, of any mode of transportation), if no application in respect of the diesel fuel can be made by the vendor under subparagraph (a)(i.1).

(3) Paragraph 68.01(3)(a) of the Act is replaced by the following:

(a) the vendor described in subparagraph (1)(a)(i) or (i.1) applies for it within two years after the vendor sells the diesel fuel to the purchaser described in subparagraph (1)(a)(i) or (i.1), as the case may be; or

2002, c. 9, s. 5

Air Travellers Security Charge Act 62 The portion of subsection 38(6) of the Air Travellers Security Charge Act before paragraph (a) is replaced by the following:

Time period not to count

(6) The period between the day on which an application for the review of a requirement is made and the day on which the application is finally disposed of shall not be counted in the computation of

2002, c. 22

Excise Act, 2001 63 (1) The Excise Act, 2001 is amended by adding the following after section 2:

Dutiable amount — consideration

2.1 The following rules apply in determining an amount of consideration for the purposes of the definition dutiable amount in section 2:

(a) if a provision of Part IX of the Excise Tax Act deems the consideration, or part of the consideration, for a supply not to be consideration for the supply, a supply to be made for no consideration or a supply not to have been made by a person, that deeming does not apply for that determination; and

(b) subsection 155(1) of that Act is to be read without reference to “and the recipient of the supply is not a registrant who is acquiring the property or service for consumption, use or supply exclusively in the course of commercial activities of the recipient,”.

(2) Subsection (1) is deemed to have come into force on September 17, 2018.

64 The Act is amended by adding the following after section 209:

Time period not to count

209.1 The following periods of time shall not be counted in the computation of the period of time within which an assessment of a person may be made under section 188 or 189:

(a) if the person is served a notice of a requirement under subsection 208(1), the period of time between the day on which an application for judicial review in respect of the requirement is made and the day on which the application is finally disposed of; and

(b) if an application is commenced by the Minister under subsection 209(1) to order the person to provide any access, assistance, information or record, the period of time between the day on which the person files a notice of appearance, or otherwise opposes the application, and the day on which the application is finally disposed of.

65 The portion of subsection 210(7) of the Act before paragraph (a) is replaced by the following:

Time period not to count

(7) The period between the day on which an application for the review of a requirement is made and the day on which the application is finally disposed of shall not be counted in the computation of

66 (1) Paragraph 211(6)(d.1) of the Act is replaced by the following:

(d.1) provide confidential information, or allow the inspection of or access to confidential information, as the case may be, under, and solely for the purpose of,

(i) paragraph 33.1(a) of the Old Age Security Act,

(ii) an order made under subsection 462.48(3) of the Criminal Code, or

(iii) an order made under the Mutual Legal Assistance in Criminal Matters Act to gather or send information, for the purposes of an investigation or prosecution relating to an act or omission that, if it had occurred in Canada, would constitute an offence for which an order could be obtained under subsection 462.48(3) of the Criminal Code, in response to a request made pursuant to

(A) an administrative arrangement entered into under section 6 of the Mutual Legal Assistance in Criminal Matters Act, or

(B) a bilateral agreement for mutual legal assistance in criminal matters to which Canada is a party;

(2) Paragraph 211(6)(l) of the Act is replaced by the following:

(l) provide confidential information, or allow the inspection of or access to confidential information, as the case may be, solely for the purposes of a provision contained in a tax treaty (as defined in subsection 248(1) of the Income Tax Act) or in a listed international agreement;

67 (1) Paragraph (a) of the description of B in section 233.1 of the Act is replaced by the following:

(a) if the contravention occurred in a specified province, 300% of the amount determined for A, and

(2) Paragraph (a) of the description of C in section 233.1 of the Act is replaced by the following:

(a) if the contravention occurred in a prescribed specified province, 200% of the amount determined for paragraph (b) of the description of A, and

68 (1) Paragraph (a) of the description of B in section 234.1 of the Act is replaced by the following:

(a) if the contravention occurred in a specified province, 300% of the amount determined for A, and

(2) Paragraph (a) of the description of C in section 234.1 of the Act is replaced by the following:

(a) if the contravention occurred in a prescribed specified province, 200% of the amount determined for paragraph (b) of the description of A, and

PART 4

Various Measures

DIVISION 1

Customs Tariff Simplification Amendments to the Customs Tariff 69 (1) The definitions beer or malt liquor and wine in section 21 of the Customs Tariff are replaced by the following:

beer or malt liquor means beer or malt liquor, within the meaning of section 4 of the Excise Act, of tariff item No. 2202.91.00 or heading 22.03, that is classified under that heading or tariff item or with the container in which it is imported. (bière ou liqueur de malt)

wine means wine, as defined in section 2 of the Excise Act, 2001, of heading 22.04, 22.05 or 22.06, other than of tariff item No. 2204.10.90, 2204.21.32, 2204.21.49, 2204.22.32, 2204.22.49, 2204.29.32, 2204.29.49, 2204.30.90, 2205.10.30, 2205.90.30, 2206.00.19, 2206.00.22, 2206.00.39, 2206.00.49, 2206.00.72 or 2206.00.93, that is classified under that heading or with the container in which it is imported. (vin)

(2) Paragraph (a) of the definition spirits in section 21 of the Act is replaced by the following:

(a) of an alcoholic strength by volume exceeding 22.9%, of tariff item No. 2204.10.90, 2204.21.32, 2204.21.49, 2204.22.32, 2204.22.49, 2204.29.32, 2204.29.49, 2204.30.90, 2205.10.30, 2205.90.30, 2206.00.19, 2206.00.22, 2206.00.39, 2206.00.49, 2206.00.72 or 2206.00.93, that are classified under that tariff item or with the container in which they are imported;

70 Paragraph 69(5)(b) of the Act is replaced by the following:

(b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions.

71 Paragraph 70(7)(b) of the Act is replaced by the following:

(b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions.

72 Paragraph 71(7)(b) of the Act is replaced by the following:

(b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions.

73 Paragraph 71.1(8)(b) of the Act is replaced by the following:

(b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions.

74 (1) Paragraph 71.2(3)(a) of the Act is replaced by the following:

(a) may not, in the case of tariff item Nos. 8901.20.90, 8902.00.10, 8905.20.11, 8905.20.19, 8905.20.20, 8905.90.11, 8905.90.19 and 8906.90.99, be made more than once during the period beginning on the day that is three years after the day on which this subsection comes into force and ending on the day before the day that is 10 years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and

(2) Paragraph 71.2(7)(b) of the Act is replaced by the following:

(b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions.

75 (1) Paragraph 71.3(3)(a) of the Act is replaced by the following:

(a) may not, in the case of tariff item Nos. 8901.20.90, 8902.00.10, 8905.20.11, 8905.20.19, 8905.20.20, 8905.90.11, 8905.90.19 and 8906.90.99, be made more than once during the period beginning on the day that is three years after the day on which this subsection comes into force and ending on the day before the day that is 10 years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and

(2) Paragraph 71.3(7)(b) of the Act is replaced by the following:

(b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions.

76 (1) Paragraph 71.4(3)(a) of the Act is replaced by the following:

(a) may not, in the case of tariff item Nos. 8901.20.90, 8902.00.10, 8905.20.11, 8905.20.19, 8905.20.20, 8905.90.11, 8905.90.19 and 8906.90.99, be made more than once during the period beginning on the day that is three years after the day on which this subsection comes into force and ending on the day before the day

that is 10 years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and

(2) Paragraph 71.4(7)(b) of the Act is replaced by the following:

(b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions.

77 Paragraph 71.6(6)(b) of the Act is replaced by the following:

(b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions.

78 Subsection 134(2) of the Act is replaced by the following:

Other orders

(2) The Minister of Public Safety and Emergency Preparedness or President of the Canada Border Services Agency may, by order, suspend for a specified period a tariff item referred to in Supplementary Note 3(c) of Chapter 8 of the List of Tariff Provisions, and bring into force for the period one or more tariff items referred to in Supplementary Note 3(b) of that Chapter, in respect of goods that are imported through a customs office in a region or part of Canada specified in the order during that period.

79 The Description of Goods in the preamble preceding tariff item No. 0306.31.00 in the List of Tariff Provisions set out in the schedule to the French version of the Act is replaced by the following:

-Vivants, frais ou réfrigérés :

80 The Description of Goods of tariff item No. 0307.39.10 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “Fumés” with a reference to “Fumées”.

81 (1) The Description of Goods in the preamble preceding tariff item No. 0702.00.21 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:

- - -Cherry tomatoes, other than for processing:

(2) The Description of Goods of tariff item No. 0702.00.21 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “Cherry tomatoes imported during such period” with “Imported during such period”.

82 The Description of Goods of tariff item No. 0702.00.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “Other cherry tomatoes” with “Other”.

83 (1) Supplementary Note 3(a) to Chapter 8 of the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “Supplementary Note 4 (c)” and “Supplementary Note 4 (b)” with a reference to “Supplementary Note 3 (c)” and “Supplementary Note 3 (b)”, respectively.

(2) Supplementary Note 3(b) to Chapter 8 of the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “0809.40.31, 0810.10.91 or 0810.20.11” with a reference to “0809.40.31 or 0810.10.91”.

(3) Supplementary Note 3(c) to Chapter 8 of the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “0809.40.39, 0810.10.99 or 0810.20.19” with a reference to “0809.40.39 or 0810.10.99”.

(4) Supplementary Note 3(d) to Chapter 8 of the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “Supplementary Note 4 (a)” with a reference to “Supplementary Note 3 (a)”.

84 The Description of Goods in the preamble preceding tariff item No. 1107.20.11 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing “Autres” with “Entier”.

85 The Description of Goods in the preamble preceding tariff item No. 1605.61.00 in the List of Tariff Provisions set out in the schedule to the English version of the Act is amended by replacing the reference to “acquatic” with a reference to “aquatic”.

86 The Description of Goods in the preamble preceding tariff item No. 2106.90.51 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:

- - -Egg preparations, containing 50% or more by weight of eggs:

87 The Description of Goods of tariff item No. 2202.99.32 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “non conditionnés” with a reference to “non conditionnées”.

88 The Description of Goods of tariff item No. 2202.99.33 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “non conditionnés” with a reference to “non conditionnées”.

89 The Description of Goods of tariff item No. 3402.20.10 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “lave-vaiselle” with a reference to “lave- vaisselle”.

90 Chapter 38 of the List of Tariff Provisions set out in the schedule to the Act is amended by deleting Supplementary Note 1 and the heading before it.

91 The Description of Goods of tariff item No. 4011.90.10 in the List of Tariff Provisions set out in the schedule to the English version of the Act is amended by replacing the reference to “Of a size of 3,600 x 51 or 4,000 x 57” with a reference to “Of a size of 3600 X 51 or 4000 X 57”.

92 The Description of Goods of tariff item No. 4012.20.10 in the List of Tariff Provisions set out in the schedule to the English version of the Act is amended by replacing the reference to “Of a size of 3600 x 51 or 4000 x 57” with a reference to “Of a size of 3600 X 51 or 4000 X 57”.

93 The Description of Goods of tariff item No. 4203.29.10 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:

- - -Gloves of goat (including kid) and/or hair sheep

94 The Description of Goods in the preamble preceding tariff item No. 4401.31.00 in the List of Tariff Provisions set out in the schedule to the English version of the Act is amended by replacing the reference to “agglomerated, in logs” with a reference to “agglomerated in logs”.

95 The Description of Goods of tariff item No. 4421.99.10 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “Rais de formes” with a reference to “Rais et formes”.

96 Note 4 to Chapter 48 of the List of Tariff Provisions set out in the schedule to the English version of the Act is amended by replacing the reference to “apply” with a reference to “applies”.

97 The Description of Goods of tariff item No. 5104.00.00 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “Éffilochés” with a reference to “Effilochés”.

98 The Description of Goods of tariff item No. 5208.13.00 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “la croisé” with a reference to “le croisé”.

99 The Description of Goods of tariff item Nos. 5208.43.00 and 5210.32.00 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “le croisé dont le rapport” with a reference to “le croisé, dont le rapport”.

100 The Description of Goods of tariff item No. 6117.90.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “No. 6006.23.10” with a reference to “No. 6006.23.90”.

101 The Description of Goods of tariff item No. 6303.92.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “No. 5407.61.19” with a reference to “No. 5407.61.10”.

102 The Description of Goods in the preamble preceding tariff item No. 6305.32.00 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “our” with a reference to “ou”.

103 The Description of Goods of tariff item No. 6305.33.00 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “similaries” with a reference to “similaires”.

104 The Description of Goods of tariff item No. 6401.99.11 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:

- - - -Riding boots solely of rubber

105 The Description of Goods of tariff item No. 6403.40.00 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “à l’avant une coquille” with a reference to “à l’avant, une coquille”.

106 The Description of Goods of tariff item No. 6406.90.20 in the List of Tariff

Provisions set out in the schedule to the Act is replaced by the following:

- - -Crampons for climbing or mountaineering

107 The Description of Goods of tariff item Nos. 7210.61.00, 7616.91.00 and 9913.00.00 in the List of Tariff Provisions set out in the schedule to the English version of the Act is amended by replacing the reference to “aluminium” with a reference to “aluminum”.

108 The Description of Goods of tariff item No. 8302.41.10 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “le réparation” with a reference to “la réparation”.

109 The Description of Goods of tariff item Nos. 8507.20.10, 8507.30.20, 8507.40.10, 8507.50.10, 8507.60.10, 8507.60.20 and 8507.80.20 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “de la sous-position” with a reference to “des sous-positions”.

110 The Description of Goods of tariff item No. 8531.10.10 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:

- - -Indicating or automatic alarm equipment for detecting or indicating noxious gases or noxious vapours in the atmosphere;

Smoke detectors

111 The Description of Goods of tariff item No. 8539.90.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “8539.39.10” with a reference to “8539.39.00”.

112 The Description of Goods of heading 85.48 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “éléctrique” with a reference to “électriques”.

113 The Description of Goods of tariff item No. 8703.21.10 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “tout-terrains” with a reference to “tout-terrain”.

114 The Description of Goods of tariff item No. 8714.94.00 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “Freins y compris” with a reference to “Freins, y compris”.

115 The Description of Goods of heading 89.01 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “transbordeurs cargos” with a reference to “transbordeurs, cargos”.

116 The Description of Goods of tariff item No. 9032.10.10 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:

- - -For use with machinery or equipment of Section XVI

117 The Description of Goods of tariff item No. 9897.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) the references to “9808.00.00, 9809.00.00 or 9810.00.00” with references to “9808.00.00 or 9810.00.00”; and

(b) the references to “9803.00.00, 9809.00.00 or 9810.00.00” with references to “9803.00.00 or 9810.00.00”.

118 The Description of Goods of tariff item No. 9934.00.00 in the List of Tariff Provisions set out in the schedule to the Act is replaced the following:

Scarves of textile materials, in rolls, merely needing separation by cutting dividing threads.

119 The Description of Goods of tariff item No. 9948.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) the reference to “Automatic data processing machines and units thereof, magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data;” with “Goods of heading 84.71”; and

(b) the reference to “Power supplies of automatic data processing machines and units thereof;” with “Power supplies of automatic data processing machines, and units thereof, of heading 84.71;”.

120 The Description of Goods of tariff item No. 9979.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “assist persons with disabilities in alleviating the effects of those disabilities,” with a reference to “ alleviate the specific effects of a disability,”.

121 The following tariff provisions of the List of Tariff Provisions set out in the schedule to the Act are repealed:

Subheading 0204.22, tariff item Nos. 0204.22.10, 0204.22.20, subheading 0511.99, tariff item Nos. 0511.99.10, 0511.99.90, subheading 0713.90, tariff item Nos. 0713.90.10, 0713.90.90, subheading 0810.20, the preamble preceding tariff item No. 0810.20.11, tariff item Nos, 0810.20.11, 0810.20.19, 0810.20.90, subheading 0810.40, tariff item Nos. 0810.40.10, 0810.40.90, subheading 1106.10, tariff item Nos. 1106.10.10, 1106.10.90, subheading 2009.11, tariff item Nos. 2009.11.10, 2009.11.90, subheading 2009.19, tariff item Nos. 2009.19.10, 2009.19.90, subheading 2207.10, tariff item Nos. 2207.10.10, 2207.10.90, subheading 2917.19, tariff item No. 2917.19.10, the preamble preceding tariff item No. 2917.19.91, tariff item Nos. 2917.19.91, 2917.19.99, subheading 3302.10, the preamble preceding tariff item No. 3302.10.11, tariff item Nos. 3302.10.11, 3302.10.12, 3302.10.90, subheading 3506.91, tariff item Nos. 3506.91.10, 3506.91.90, subheading 3701.30, tariff item Nos. 3701.30.10, 3701.30.20, the preamble preceding tariff item No. 3701.30.31, tariff item Nos. 3701.30.31, 3701.30.39, subheading 3701.99, tariff item Nos. 3701.99.10, 3701.99.20, 3701.99.30, subheading 3707.90, tariff item Nos. 3707.90.10, 3707.90.90, subheading 3901.10, tariff item Nos. 3901.10.10, 3901.10.20, 3901.10.90, subheading 3901.20, tariff item Nos. 3901.20.10, 3901.20.90, subheading 3902.90, tariff item Nos. 3902.90.10, 3902.90.90, subheading 3909.20, tariff item Nos. 3909.20.10, 3909.20.90, subheading 3923.10, tariff item Nos. 3923.10.10, 3923.10.90, subheading 4105.10, the preamble preceding tariff item No. 4105.10.11, tariff item Nos. 4105.10.11, 4105.10.12, 4105.10.19, the preamble preceding tariff item No. 4105.10.21, tariff item Nos. 4105.10.21, 4105.10.29, the preamble preceding tariff item No. 4105.10.91, tariff item Nos. 4105.10.91, 4105.10.99, subheading 4106.21, tariff item No. 4106.21.10, the preamble preceding tariff item No. 4106.21.21, tariff item Nos. 4106.21.21, 4106.21.29, the preamble preceding tariff item No. 4106.21.91, tariff item Nos. 4106.21.91, 4106.21.92, 4106.21.99, subheading 4106.31, tariff item No. 4106.31.10, the preamble preceding tariff item No. 4106.31.91, tariff item Nos. 4106.31.91, 4106.31.92, 4106.31.99, subheading 4203.21, tariff item Nos. 4203.21.10, 4203.21.90, subheading 4408.10, tariff item Nos. 4408.10.10, 4408.10.90, subheading 4408.90, tariff item Nos. 4408.90.10, 4408.90.90, subheading 4412.10, tariff item Nos. 4412.10.10, 4412.10.90, subheading 4412.94, tariff item Nos. 4412.94.10, 4412.94.90, subheading 5106.10, tariff item Nos. 5106.10.10, 5106.10.90, subheading 5107.10, tariff item Nos. 5107.10.10, 5107.10.90, subheading 5107.20, tariff item Nos. 5107.20.10, 5107.20.90, subheading 5111.11, tariff item Nos. 5111.11.10, 5111.11.40, 5111.11.50, 5111.11.90, subheading 5204.11, tariff item Nos. 5204.11.10, 5204.11.90, subheading 5205.11, tariff item Nos. 5205.11.10, 5205.11.20, 5205.11.90, subheading 5205.12, tariff item Nos. 5205.12.10, 5205.12.90, subheading 5205.13,

tariff item Nos. 5205.13.10, 5205.13.90, subheading 5205.14, tariff item Nos. 5205.14.10, 5205.14.20, 5205.14.30, 5205.14.90, subheading 5205.21, tariff item Nos. 5205.21.10, 5205.21.90, subheading 5205.22, tariff item Nos. 5205.22.10, 5205.22.20, 5205.22.90, subheading 5205.23, tariff item Nos. 5205.23.10, 5205.23.90, subheading 5205.24, tariff item Nos. 5205.24.10, 5205.24.20, 5205.24.30, 5205.24.40, 5205.24.90, subheading 5205.31, tariff item Nos. 5205.31.10, 5205.31.90, subheading 5205.32, tariff item Nos. 5205.32.10, 5205.32.90, subheading 5205.41, tariff item Nos. 5205.41.10, 5205.41.90, subheading 5205.42, tariff items Nos. 5205.42.10, 5205.42.90, subheading 5210.49, the preamble preceding tariff item No. 5210.49.11, tariff item Nos. 5210.49.11, 5210.49.19, 5210.49.90, subheading 5211.12, tariff item Nos. 5211.12.10, 5211.12.90, subheading 5211.20, the preamble preceding tariff item No. 5211.20.11, tariff item Nos. 5211.20.11, 5211.20.19, 5211.20.90, subheading 5211.32, tariff item Nos. 5211.32.10, 5211.32.90, subheading 5211.41, tariff item Nos. 5211.41.10, 5211.41.90, subheading 5211.43, tariff item Nos. 5211.43.10, 5211.43.90, subheading 5211.52, tariff item Nos. 5211.52.10, 5211.52.90, subheading 5212.11, tariff item Nos. 5212.11.20, 5212.11.30, 5212.11.90, subheading 5212.12, tariff item Nos. 5212.12.20, 5212.12.30, 5212.12.90, subheading 5212.13, tariff item Nos. 5212.13.30, 5212.13.40, 5212.13.90, subheading 5212.14, tariff item Nos. 5212.14.30, 5212.14.40, 5212.14.90, subheading 5212.15, tariff item Nos. 5212.15.20, 5212.15.30, 5212.15.90, subheading 5212.21, tariff item Nos. 5212.21.20, 5212.21.30, 5212.21.90, subheading 5212.22, tariff item Nos. 5212.22.20, 5212.22.30, 5212.22.90, subheading 5212.23, tariff item Nos. 5212.23.20, 5212.23.30, 5212.23.90, subheading 5212.24, tariff items Nos. 5212.24.20, 5212.24.30, 5212.24.90, subheading 5212.25, tariff item Nos. 5212.25.20, 5212.25.30, 5212.25.90, subheading 5308.90, tariff item Nos. 5308.90.10, 5308.90.90, subheading 5402.11, tariff item Nos. 5402.11.10, 5402.11.90, subheading 5402.19, tariff item Nos. 5402.19.10, 5402.19.90, subheading 5402.20, tariff item Nos. 5402.20.10, 5402.20.20, 5402.20.90, subheading 5402.31, tariff item Nos. 5402.31.10, 5402.31.20, 5402.31.30, 5402.31.90, subheading 5402.32, tariff item Nos. 5402.32.10, 5402.32.90, subheading 5402.33, tariff item Nos. 5402.33.10, 5402.33.20, 5402.33.90, subheading 5402.34, tariff item Nos. 5402.34.10, 5402.34.20, 5402.34.90, subheading 5402.51, tariff item Nos. 5402.51.10, 5402.51.90, subheading 5402.62, tariff item Nos. 5402.62.10, 5402.62.90, subheading 5407.10, tariff item Nos. 5407.10.10, 5407.10.20, 5407.10.90, subheading 5407.30, tariff item Nos. 5407.30.10, 5407.30.90, subheading 5407.41, tariff item Nos. 5407.41.10, 5407.41.90, subheading 5407.42, tariff item Nos. 5407.42.10, 5407.42.20, 5407.42.90, subheading 5407.52, the preamble preceding tariff item No. 5407.52.11,

tariff item Nos. 5407.52.11, 5407.52.19, 5407.52.20, 5407.52.30, 5407.52.90, the preamble preceding tariff item No. 5407.61.11, tariff item Nos. 5407.61.11, 5407.61.19, 5407.61.20, the preamble preceding tariff item No. 5407.61.93, tariff item Nos. 5407.61.93, 5407.61.94, 5407.61.95, 5407.61.96, 5407.61.97, 5407.61.99, subheading 5407.69, tariff item Nos. 5407.69.10, 5407.69.20, 5407.69.30, 5407.69.40, 5407.69.50, 5407.69.90, subheading 5407.73, tariff item Nos. 5407.73.10, 5407.73.90, subheading 5407.82, tariff item No. 5407.82.10, the preamble preceding tariff item No. 5407.82.91, tariff item Nos. 5407.82.91, 5407.82.99, subheading 5407.91, tariff item Nos. 5407.91.10, 5407.91.20, 5407.91.90, subheading 5407.94, tariff item Nos. 5407.94.10, 5407.94.90, the preamble preceding tariff item No. 5408.22.11, tariff item Nos. 5408.22.11, 5408.22.19, the preamble preceding tariff item No. 5408.22.23, tariff item Nos. 5408.22.23, 5408.22.29, the preamble preceding tariff item No. 5408.22.91, tariff item Nos. 5408.22.91, 5408.22.99, the preamble preceding tariff item No. 5408.23.11, tariff item Nos. 5408.23.11, 5408.23.19, the preamble preceding tariff item No. 5408.23.91, tariff item Nos. 5408.23.91, 5408.23.99, the preamble preceding tariff item No. 5408.24.12, tariff item Nos. 5408.24.12, 5408.24.19, the preamble preceding tariff item No. 5408.24.92, tariff item Nos. 5408.24.92, 5408.24.99, subheading 5508.10, tariff item Nos. 5508.10.10, 5508.10.90, subheading 5509.12, tariff item Nos. 5509.12.10, 5509.12.90, subheading 5509.21, tariff item Nos. 5509.21.10, 5509.21.90, subheading 5509.22, tariff item Nos. 5509.22.20, 5509.22.30, 5509.22.90, subheading 5509.32, tariff item Nos. 5509.32.10, 5509.32.90, subheading 5509.41, tariff item Nos. 5509.41.10, 5509.41.90, subheading 5509.52, tariff item Nos. 5509.52.10, 5509.52.90, subheading 5509.53, tariff item Nos. 5509.53.10, 5509.53.20, 5509.53.30, 5509.53.40, 5509.53.90, subheading 5510.11, tariff item Nos. 5510.11.10, 5510.11.90, subheading 5510.12, tariff item Nos. 5510.12.10, 5510.12.90, subheading 5510.20, tariff item Nos. 5510.20.10, 5510.20.90, subheading 5510.30, tariff item Nos. 5510.30.10, 5510.30.90, subheading 5512.11, tariff item Nos. 5512.11.10, 5512.11.30, the preamble preceding tariff item No. 5512.11.91, tariff item Nos. 5512.11.91, 5512.11.99, subheading 5512.19, tariff item No. 5512.19.10, the preamble preceding tariff item No. 5512.19.91, tariff item Nos. 5512.19.91, 5512.19.99, subheading 5512.21, tariff item Nos. 5512.21.10, 5512.21.90, subheading 5512.29, tariff item No. 5512.29.10, the preamble preceding tariff item No. 5512.29.91, tariff item Nos. 5512.29.91, 5512.29.99, subheading 5512.91, tariff item Nos. 5512.91.10, 5512.91.90, subheading 5512.99, tariff item No. 5512.99.10, the preamble preceding tariff item No. 5512.99.91, tariff item Nos. 5512.99.91, 5512.99.99, subheading 5513.11, tariff item Nos. 5513.11.20, 5513.11.30, the preamble preceding tariff item No. 5513.11.91, tariff item Nos. 5513.11.91,

5513.11.99, subheading 5513.12, tariff item No. 5513.12.10, the preamble preceding tariff item No. 5513.12.91, tariff item Nos. 5513.12.91, 5513.12.99, subheading 5513.13, tariff item No. 5513.13.10, the preamble preceding tariff item No. 5513.13.91, tariff item Nos. 5513.13.91, 5513.13.99, subheading 5513.23, the preamble preceding tariff item No. 5513.23.11, tariff item Nos. 5513.23.11, 5513.23.19, the preamble preceding tariff item No. 5513.23.91, tariff item Nos. 5513.23.91, 5513.23.99, subheading 5513.31, tariff item Nos. 5513.31.20, 5513.31.90, subheading 5513.39, the preamble preceding tariff item No. 5513.39.11, tariff item Nos. 5513.39.11, 5513.39.19, the preamble preceding tariff item No. 5513.39.91, tariff item Nos. 5513.39.91, 5513.39.99, subheading 5513.41, tariff item Nos. 5513.41.10, 5513.41.20, 5513.41.30, 5513.41.90, subheading 5514.23, tariff item Nos. 5514.23.10, 5514.23.90, subheading 5514.43, tariff item Nos. 5514.43.10, 5514.43.90, subheading 5514.49, tariff item Nos. 5514.49.10, 5514.49.90, subheading 5515.11, tariff item Nos. 5515.11.10, 5515.11.20, 5515.11.30, 5515.11.90, subheading 5515.19, tariff item Nos. 5515.19.10, 5515.19.90, subheading 5515.21, tariff item Nos. 5515.21.10, 5515.21.90, subheading 5515.29, tariff item Nos. 5515.29.10, 5515.29.90, subheading 5515.91, tariff item Nos. 5515.91.10, 5515.91.90, subheading 5515.99, the preamble preceding tariff item No. 5515.99.11, tariff item Nos. 5515.99.11, 5515.99.19, the preamble preceding tariff item No. 5515.99.91, tariff item Nos. 5515.99.91, 5515.99.99, subheading 5516.12, tariff item No. 5516.12.10, the preamble preceding tariff item No. 5516.12.91, tariff item Nos. 5516.12.91, 5516.12.99, subheading 5516.13, tariff item Nos. 5516.13.10, 5516.13.90, subheading 5516.14, tariff item Nos. 5516.14.20, 5516.14.90, subheading 5516.21, tariff item No. 5516.21.10, the preamble preceding tariff item No. 5516.21.91, tariff item Nos. 5516.21.91, 5516.21.99, subheading 5516.23, tariff item No. 5516.23.10, the preamble preceding tariff item No. 5516.23.91, tariff item Nos. 5516.23.91, 5516.23.99, subheading 5516.24, tariff item Nos. 5516.24.10, 5516.24.90, subheading 5516.91, tariff item No. 5516.91.10, the preamble preceding tariff item No. 5516.91.91, tariff item Nos. 5516.91.91, 5516.91.92, 5516.91.99, subheading 5516.94, tariff item Nos. 5516.94.10, 5516.94.90, subheading 5602.10, tariff item Nos. 5602.10.10, 5602.10.20, 5602.10.90, subheading 5602.21, tariff item No. 5602.21.10, the preamble preceding tariff item No. 5602.21.91, tariff item Nos. 5602.21.91, 5602.21.99, subheading 5602.90, tariff item Nos. 5602.90.10, 5602.90.90, subheading 5604.90, tariff item Nos. 5604.90.10, 5604.90.20, 5604.90.90, subheading 5811.00, tariff item No. 5811.00.10, the preamble preceding tariff item No. 5811.00.21, tariff item Nos. 5811.00.21, 5811.00.29, 5811.00.90, subheading 5901.10, tariff item Nos. 5901.10.10, 5901.10.90, the preamble preceding tariff item No. 5903.10.11, tariff item Nos. 5903.10.11, 5903.10.19, the preamble preceding tariff item No. 5903.10.21, tariff item Nos. 5903.10.21,

5903.10.29, the preamble preceding tariff item No. 5903.20.11, tariff item Nos. 5903.20.11, 5903.20.19, the preamble preceding tariff item No. 5903.20.21, tariff item Nos. 5903.20.21, 5903.20.22, 5903.20.23, 5903.20.24, 5903.20.25, 5903.20.29, the preamble preceding tariff item No. 5903.90.21, tariff item Nos. 5903.90.21, 5903.90.22, 5903.90.23, 5903.90.24, 5903.90.25, 5903.90.26, 5903.90.27, 5903.90.29, subheading 5906.10, tariff item Nos. 5906.10.10, 5906.10.90, subheading 5906.91, tariff item No. 5906.91.10, the preamble preceding tariff item No. 5906.91.91, tariff item Nos. 5906.91.91, 5906.91.99, the preamble preceding tariff item No. 5906.99.11, tariff item Nos. 5906.99.11, 5906.99.19, the preamble preceding tariff item No. 5906.99.21, tariff item Nos. 5906.99.21, 5906.99.22, 5906.99.23, 5906.99.24, 5906.99.29, the preamble preceding tariff item No. 5907.00.11, tariff item Nos. 5907.00.11, 5907.00.12, 5907.00.13, 5907.00.16, 5907.00.17, 5907.00.18, 5907.00.19, subheading 5911.10, tariff item Nos. 5911.10.10, 5911.10.20, 5911.10.90, subheading 5911.20, 5911.20.10, 5911.20.90, subheading 5911.40, tariff item Nos. 5911.40.10, 5911.40.90, subheading 6001.10, tariff item Nos. 6001.10.10, 6001.10.90, subheading 6001.29, tariff item Nos. 6001.29.10, 6001.29.90, subheading 6001.92, tariff item Nos. 6001.92.10, 6001.92.20, 6001.92.30, 6001.92.40, 6001.92.90, subheading 6001.99, tariff item Nos. 6001.99.10, 6001.99.90, subheading 6002.40, tariff item Nos. 6002.40.30, 6002.40.40, 6002.40.90, subheading 6002.90, the preamble preceding tariff item No. 6002.90.11, tariff item Nos. 6002.90.11, 6002.90.19, 6002.90.90, subheading 6003.10, tariff item No. 6003.10.10, the preamble preceding tariff item No. 6003.10.91, tariff item Nos. 6003.10.91, 6003.10.99, subheading 6003.20, tariff item Nos. 6003.20.20, 6003.20.30, 6003.20.40, 6003.20.90, subheading 6003.30, tariff item No. 6003.30.10, the preamble preceding tariff item No. 6003.30.91, tariff item Nos. 6003.30.91, 6003.30.99, subheading 6003.40, tariff item No. 6003.40.10, the preamble preceding tariff item No. 6003.40.91, tariff item Nos. 6003.40.91, 6003.40.99, subheading 6003.90, tariff item Nos. 6003.90.20, 6003.90.30, 6003.90.40, 6003.90.90, subheading 6004.10, the preamble preceding tariff item No. 6004.10.11, tariff item Nos. 6004.10.11, 6004.10.19, 6004.10.20, 6004.10.90, subheading 6004.90, tariff item Nos. 6004.90.20, 6004.90.30, 6004.90.90, subheading 6005.21, tariff item Nos. 6005.21.20, 6005.21.30, 6005.21.90, subheading 6005.22, tariff item Nos. 6005.22.20, 6005.22.30, 6005.22.90, subheading 6005.23, tariff item Nos. 6005.23.20, 6005.23.30, 6005.23.90, subheading 6005.24, tariff item Nos. 6005.24.20, 6005.24.30, 6005.24.90, subheading 6005.36, tariff item Nos. 6005.36.10, 6005.36.20, 6005.36.90, subheading 6005.37, tariff item Nos. 6005.37.10, 6005.37.20, 6005.37.90, subheading 6005.38, tariff item Nos. 6005.38.10, 6005.38.20, 6005.38.90, subheading 6005.39, tariff item Nos. 6005.39.10, 6005.39.20, 6005.39.30,

6005.39.90, subheading 6005.41, tariff item Nos. 6005.41.10, 6005.41.90, subheading 6005.42, tariff item Nos. 6005.42.10, 6005.42.90, subheading 6005.43, tariff item No. 6005.43.10, the preamble preceding tariff item No. 6005.43.91, tariff item Nos. 6005.43.91, 6005.43.99, subheading 6005.44, tariff item Nos. 6005.44.10, 6005.44.20, 6005.44.90, subheading 6005.90, the preamble preceding tariff item No. 6005.90.21, tariff item Nos. 6005.90.21, 6005.90.29, the preamble preceding tariff item No. 6005.90.91, tariff item Nos. 6005.90.91, 6005.90.92, 6005.90.99, 6006.22.20, 6006.23.10, the preamble preceding tariff item No. 6006.23.21, tariff item Nos. 6006.23.21, 6006.23.29, subheading 6006.31, tariff item Nos. 6006.31.10, 6006.31.90, subheading 6006.32, tariff item Nos. 6006.32.10, 6006.32.90, subheading 6006.33, tariff item Nos. 6006.33.10, 6006.33.90, subheading 6006.34, tariff item Nos. 6006.34.10, 6006.34.90, subheading 6006.41, tariff item Nos. 6006.41.10, 6006.41.90, subheading 6006.42, tariff item Nos. 6006.42.10, 6006.42.90, subheading 6006.43, tariff item Nos. 6006.43.10, 6006.43.90, subheading 6006.44, tariff item Nos. 6006.44.10, 6006.44.90, subheading 6006.90, tariff item Nos. 6006.90.10, 6006.90.90, subheading 6209.90, tariff item Nos. 6209.90.10, 6209.90.90, subheading 6211.33, tariff item Nos. 6211.33.10, 6211.33.90, 6211.43.20, 6211.49.20, subheading 6217.10, tariff item Nos. 6217.10.10, 6217.10.90, subheading 6217.90, tariff item Nos. 6217.90.10, 6217.90.90, subheading 6302.53, tariff item Nos. 6302.53.10, 6302.53.90, 6307.90.20, 6401.92.30, subheading 6402.12, tariff item Nos. 6402.12.10, 6402.12.20, 6402.12.30, subheading 6403.12, tariff item Nos. 6403.12.10, 6403.12.20, 6403.12.30, 6404.19.20, subheading 7019.40, tariff item Nos. 7019.40.10, 7019.40.20, the preamble preceding tariff item No. 7019.40.91, tariff item Nos. 7019.40.91, 7019.40.99, subheading 7101.10, tariff item Nos. 7101.10.10, 7101.10.90, subheading 7101.22, tariff item Nos. 7101.22.10, 7101.22.90, subheading 7304.41, the preamble preceding tariff item No. 7304.41.11, tariff item Nos. 7304.41.11, 7304.41.19, the preamble preceding tariff item No. 7304.41.91, tariff item Nos. 7304.41.91, 7304.41.99, the preamble preceding tariff item No. 7407.10.11, tariff item Nos. 7407.10.11, 7407.10.12, the preamble preceding tariff item No. 7407.10.21, tariff item Nos. 7407.10.21, 7407.10.29, 7407.21.10, the preamble preceding tariff item No. 7407.21.21, tariff item Nos. 7407.21.21, 7407.21.22, subheading 7407.29, the preamble preceding tariff item No. 7407.29.21, tariff item Nos. 7407.29.21, 7407.29.29, 7407.29.90, the preamble preceding tariff item No. 7408.11.11, tariff item Nos. 7408.11.11, 7408.11.12, the preamble preceding tariff item No. 7408.11.31, tariff item Nos. 7408.11.31, 7408.11.32, subheading 7607.20, tariff item Nos. 7607.20.10, 7607.20.90, subheading 8102.95, tariff item Nos. 8102.95.10, 8102.95.20, subheading 8111.00, the preamble preceding tariff item No. 8111.00.11, tariff item Nos. 8111.00.11, 8111.00.12, the

preamble preceding tariff item No. 8111.00.21, tariff item Nos. 8111.00.21, 8111.00.22, 8111.00.40, subheading 8410.11, tariff item Nos. 8410.11.10, 8410.11.20, subheading 8410.12, tariff item Nos. 8410.12.10, 8410.12.20, subheading 8410.13, tariff item Nos. 8410.13.10, 8410.13.20, subheading 8410.90, tariff item Nos. 8410.90.10, 8410.90.20, 8410.90.30, subheading 8411.82, tariff item Nos. 8411.82.10, 8411.82.20, 8411.82.90, subheading 8413.70, tariff item No. 8413.70.10, the preamble preceding tariff item No. 8413.70.91, tariff item Nos. 8413.70.91, 8413.70.99, the preamble preceding tariff item No. 8415.90.11, tariff item Nos. 8415.90.11, 8415.90.19, the preamble preceding tariff item No. 8415.90.21, tariff item Nos. 8415.90.21, 8415.90.22, 8415.90.23, 8415.90.29, subheading 8421.31, tariff item Nos. 8421.31.10, 8421.31.90, 8421.39.10, the preamble preceding tariff item No. 8427.20.11, tariff item Nos. 8427.20.11, 8427.20.19, the preamble preceding tariff item No. 8461.50.11, tariff item Nos. 8461.50.11, 8461.50.19, the preamble preceding tariff item No. 8461.50.91, tariff item Nos. 8461.50.91, 8461.50.99, the preamble preceding tariff item No. 8462.91.91, tariff item Nos. 8462.91.91, 8462.91.99, the preamble preceding tariff item No. 8462.99.11, tariff item Nos. 8462.99.11, 8462.99.19, subheading 8476.89, tariff item Nos. 8476.89.10, 8476.89.90, subheading 8477.80, tariff item No. 8477.80.10, the preamble preceding tariff item No. 8477.80.91, tariff item Nos. 8477.80.91, 8477.80.99, the preamble preceding tariff item No. 8482.99.11, tariff item Nos. 8482.99.11, 8482.99.19, 8501.32.10, subheading 8502.39, tariff item Nos. 8502.39.10, 8502.39.90, 8504.40.10, 8504.40.20, subheading 8508.70, tariff item Nos. 8508.70.10, 8508.70.90, subheading 8517.69, tariff item Nos. 8517.69.10, 8517.69.20, 8517.69.90, subheading 8518.29, tariff item Nos. 8518.29.10, 8518.29.20, 8518.29.90, the preamble preceding tariff item No. 8518.30.91, tariff item Nos. 8518.30.91, 8518.30.99, subheading 8518.40, tariff item Nos. 8518.40.10, 8518.40.90, subheading 8518.90, tariff item Nos. 8518.90.10, 8518.90.20, 8518.90.30, 8518.90.90, subheading 8519.81, tariff item No. 8519.81.10, the preamble preceding tariff item No. 8519.81.21, tariff item Nos. 8519.81.21, 8519.81.29, the preamble preceding tariff item No. 8519.81.31, tariff item Nos. 8519.81.31, 8519.81.39, the preamble preceding tariff item No. 8519.81.91, tariff item Nos. 8519.81.91, 8519.81.99, subheading 8519.89, tariff item Nos. 8519.89.10, 8519.89.90, subheading 8521.90, tariff item Nos. 8521.90.10, 8521.90.90, subheading 8523.29, tariff item Nos. 8523.29.10, 8523.29.20, 8523.29.90, subheading 8523.41, tariff item Nos. 8523.41.10, 8523.41.90, subheading 8523.49, tariff item Nos. 8523.49.10, 8523.49.90, subheading 8523.51, tariff item Nos. 8523.51.10, 8523.51.90, subheading 8523.59, tariff item Nos. 8523.59.10, 8523.59.90, subheading 8523.80, tariff item Nos. 8523.80.10, 8523.80.90, subheading 8527.12, tariff item Nos. 8527.12.10, 8527.12.90, subheading 8527.13,

tariff item Nos. 8527.13.10, 8527.13.90, subheading 8527.91, tariff item Nos. 8527.91.10, 8527.91.90, subheading 8527.92, tariff item Nos. 8527.92.10, 8527.92.90, subheading 8527.99, tariff item Nos. 8527.99.10, 8527.99.90, subheading 8528.49, the preamble preceding tariff item No. 8528.49.11, tariff item Nos. 8528.49.11, 8528.49.19, 8528.49.20, 8528.49.30, 8528.49.90, subheading 8528.71, tariff item Nos. 8528.71.10, 8528.71.20, 8528.71.40, 8528.71.90, the preamble preceding tariff item No. 8529.90.11, tariff item Nos. 8529.90.11, 8529.90.12, 8529.90.19, 8529.90.40, the preamble preceding tariff item No. 8529.90.61, tariff item Nos. 8529.90.61, 8529.90.69, subheading 8531.90, tariff item Nos. 8531.90.10, 8531.90.90, 8535.90.10, 8535.90.20, the preamble preceding tariff item No. 8536.50.11, tariff item Nos. 8536.50.11, 8536.50.12, 8536.50.19, 8536.50.20, the preamble preceding tariff item No. 8536.50.91, tariff item Nos. 8536.50.91, 8536.50.92, 8536.50.99, subheading 8539.39, tariff item Nos. 8539.39.10, 8539.39.90, subheading 8544.60, tariff item No. 8544.60.10, the preamble preceding tariff item No. 8544.60.91, tariff item Nos. 8544.60.91, 8544.60.99, subheading 8802.60, tariff item Nos. 8802.60.10, 8802.60.90, subheading 9001.90, tariff item Nos. 9001.90.10, 9001.90.90, subheading 9002.19, tariff item Nos. 9002.19.10, 9002.19.90, subheading 9002.20, tariff item Nos. 9002.20.10, 9002.20.90, subheading 9002.90, tariff item Nos. 9002.90.10, 9002.90.90, subheading 9010.50, tariff item Nos. 9010.50.10, 9010.50.90, subheading 9014.10, tariff item Nos. 9014.10.10, 9014.10.90, subheading 9014.80, tariff item Nos. 9014.80.10, 9014.80.90, subheading 9015.80, tariff item Nos. 9015.80.10, 9015.80.20, 9015.80.90, 9018.19.20, subheading 9025.80, tariff item Nos. 9025.80.10, 9025.80.90, subheading 9027.80, the preamble preceding tariff item No. 9027.80.11, tariff item Nos. 9027.80.11, 9027.80.19, 9027.80.20, 9027.80.90, subheading 9028.90, tariff item Nos. 9028.90.10, 9028.90.90, subheading 9506.11, tariff item Nos. 9506.11.10, 9506.11.90, subheading 9506.32, tariff item Nos. 9506.32.10, 9506.32.90, subheading 9506.39, tariff item Nos. 9506.39.10, 9506.39.20, 9506.39.30, 9506.39.90, subheading 9506.62, tariff item Nos. 9506.62.10, 9506.62.90, subheading 9506.69, tariff item Nos. 9506.69.10, 9506.69.20, 9506.69.90, subheading 9506.91, tariff item Nos. 9506.91.10, 9506.91.90, subheading 9506.99, tariff item Nos. 9506.99.10, 9506.99.20, the preamble preceding tariff item No. 9506.99.31, tariff item Nos. 9506.99.31, 9506.99.39, 9506.99.40, 9506.99.50, 9506.99.90, 9915.00.00, 9922.00.00, 9931.00.00, 9933.00.00, 9935.00.00, 9940.00.00, 9941.00.00, 9942.00.00, 9943.00.00, 9944.00.00 and 9997.00.00.

122 The List of Tariff Provisions set out in the schedule to the Act is amended by adding, in numerical order, the tariff provisions set out in Schedule 1 to this Act.

123 The following tariff items in the List of Intermediate and Final Rates for the Tariff Items of the “F” Staging Category set out in the schedule to the Act are repealed:

1106.10.90, 2207.10.10, 2207.10.90, 2917.19.10, 2917.19.99, 3302.10.11, 3302.10.12, 3302.10.90, 3506.91.90, 3701.30.20, 3701.30.39, 3701.99.20, 3701.99.30, 3707.90.90, 3901.10.90, 3901.20.90, 3902.90.10, 3909.20.90, 3923.10.90, 4105.10.12, 4105.10.19, 4105.10.29, 4105.10.99, 4106.21.29, 4106.21.92, 4106.21.99, 4106.31.10, 4106.31.92, 4106.31.99, 4203.21.10, 4203.21.90, 4408.10.10, 4408.90.10, 4412.10.10, 4412.10.90, 4412.94.90, 5106.10.90, 5107.10.90, 5107.20.90, 5111.11.50, 5111.11.90, 5204.11.10, 5204.11.90, 5205.11.20, 5205.11.90, 5205.12.90, 5205.13.90, 5205.14.90, 5205.21.90, 5205.22.20, 5205.22.90, 5205.23.90, 5205.24.90, 5205.31.10, 5205.31.90, 5205.32.10, 5205.32.90, 5205.41.10, 5205.41.90, 5205.42.10, 5205.42.90, 5210.49.19, 5210.49.90, 5211.12.90, 5211.20.19, 5211.20.90, 5211.32.90, 5211.41.90, 5211.43.90, 5211.52.90, 5212.11.30, 5212.11.90, 5212.12.30, 5212.12.90, 5212.13.40, 5212.13.90, 5212.14.40, 5212.14.90, 5212.15.30, 5212.15.90, 5212.21.30, 5212.21.90, 5212.22.30, 5212.22.90, 5212.23.30, 5212.23.90, 5212.24.30, 5212.24.90, 5212.25.30, 5212.25.90, 5308.90.10, 5308.90.90, 5402.11.90, 5402.19.90, 5402.20.90, 5402.31.90, 5402.32.90, 5402.33.90, 5402.34.90, 5402.51.90, 5402.62.90, 5407.10.20, 5407.10.90, 5407.30.90, 5407.41.90, 5407.42.90, 5407.52.19, 5407.52.90, 5407.61.11, 5407.61.19, 5407.61.93, 5407.61.99, 5407.69.90, 5407.73.90, 5407.82.99, 5407.91.90, 5407.94.90, 5408.22.29, 5408.22.99, 5408.23.19, 5408.23.99, 5408.24.19, 5408.24.99, 5508.10.10, 5509.12.90, 5509.21.90, 5509.22.30, 5509.22.90, 5509.32.90, 5509.41.90, 5509.52.90, 5509.53.90, 5510.11.90, 5510.12.90, 5510.20.90, 5510.30.90, 5512.11.99, 5512.19.99, 5512.21.90, 5512.29.99, 5512.91.90, 5512.99.99, 5513.11.99, 5513.12.99, 5513.13.99, 5513.23.19, 5513.23.99, 5513.31.90, 5513.39.19, 5513.39.99, 5513.41.90, 5514.23.90, 5514.43.90, 5514.49.90, 5515.11.90, 5515.19.90, 5515.21.90, 5515.29.90, 5515.91.90, 5515.99.19, 5515.99.99, 5516.12.99, 5516.13.90, 5516.14.90, 5516.21.99, 5516.23.99, 5516.24.90, 5516.91.99, 5516.94.90, 5602.10.90, 5602.21.99, 5602.90.90, 5604.90.10, 5811.00.10, 5811.00.29, 5811.00.90, 5901.10.90, 5903.10.19, 5903.10.29, 5903.20.19, 5903.20.23, 5903.20.29, 5903.90.29, 5906.10.90, 5906.91.99, 5906.99.19, 5906.99.22, 5906.99.29, 5907.00.13, 5907.00.18, 5907.00.19, 5911.10.10, 5911.10.90, 5911.20.90, 5911.40.90, 6001.10.90, 6001.29.90, 6001.92.90, 6001.99.90, 6002.40.40, 6002.40.90, 6002.90.19, 6002.90.90, 6003.10.99, 6003.20.40, 6003.20.90, 6003.30.99, 6003.40.99, 6003.90.40, 6003.90.90, 6004.10.19, 6004.10.90, 6004.90.30, 6004.90.90, 6005.21.30, 6005.21.90,

6005.22.30, 6005.22.90, 6005.23.30, 6005.23.90, 6005.24.30, 6005.24.90, 6005.41.90, 6005.42.90, 6005.43.99, 6005.44.90, 6005.90.29, 6005.90.99, 6006.23.29, 6006.31.90, 6006.32.90, 6006.33.90, 6006.34.90, 6006.41.90, 6006.42.90, 6006.43.90, 6006.44.90, 6006.90.90, 6209.90.10, 6209.90.90, 6217.90.90, 6402.12.20, 6402.12.30, 6403.12.20, 6403.12.30, 7019.40.20, 7019.40.99, 7407.10.11, 7407.10.12, 7407.10.21, 7407.10.29, 7407.21.21, 7407.21.22, 7407.29.21, 7407.29.29, 7407.29.90, 7408.11.31, 7408.11.32, 7607.20.90, 8102.95.10, 8102.95.20, 8111.00.12, 8111.00.22, 8111.00.40, 8410.11.10, 8410.11.20, 8410.12.10, 8410.12.20, 8410.13.10, 8410.13.20, 8410.90.20, 8410.90.30, 8411.82.20, 8411.82.90, 8413.70.99, 8415.90.22, 8415.90.29, 8421.31.90, 8427.20.11, 8461.50.11, 8461.50.91, 8462.91.99, 8462.99.19, 8476.89.10, 8477.80.91, 8482.99.11, 8502.39.10, 8504.40.10, 8508.70.90, 8517.69.90, 8518.29.20, 8518.29.90, 8518.30.99, 8518.40.10, 8518.40.90, 8518.90.20, 8518.90.30, 8518.90.90, 8519.81.29, 8519.81.31, 8519.81.99, 8519.89.90, 8521.90.90, 8523.29.20, 8523.41.90, 8523.49.90, 8523.51.90, 8523.59.90, 8523.80.90, 8527.12.90, 8527.13.90, 8527.91.90, 8527.92.90, 8527.99.90, 8528.49.11, 8528.49.19, 8528.49.20, 8528.49.30, 8528.49.90, 8528.71.10, 8528.71.40, 8528.71.90, 8535.90.20, 8536.50.12, 8536.50.19, 8536.50.20, 8536.50.92, 8539.39.90, 8544.60.91, 8544.60.99, 8802.60.10, 9001.90.90, 9002.19.90, 9002.20.90, 9002.90.90, 9010.50.90, 9014.10.90, 9014.80.90, 9015.80.20, 9015.80.90, 9025.80.10, 9027.80.19, 9028.90.10, 9506.11.90, 9506.32.10, 9506.32.90, 9506.39.20, 9506.39.30, 9506.39.90, 9506.62.90, 9506.69.10, 9506.69.90, 9506.91.90, 9506.99.20, 9506.99.31, 9506.99.40, 9506.99.50, 9506.99.90.

Coordinating Amendments 2018, c. 23

124 (1) In this section, other Act means the Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act.

(2) On the first day on which both section 122 of this Act and subsection 47(1) of the other Act are in force, the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by

(a) adding in the column “Preferential Tariff / Initial Rate”, above the reference to “GPT”, a reference to “CPTPT:” for all tariff items set out in Schedule 1 to this Act;

(b) adding in the column “Preferential Tariff / Final Rate”, above the reference to “GPT”, a reference to “CPTPT:” for all tariff items set out in Schedule 1 to this Act;

(c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPTPT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPTPT:” for all tariff items set out in Schedule 1 to this Act, except for tariff item No. 6211.33.00; and

(d) adding in the column “Preferential Tariff / Initial Rate” a reference to “18%” after the abbreviation “CPTPT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (X1)” after the abbreviation “CPTPT:” for tariff item No. 6211.33.00.

(3) On the first day on which both section 122 of this Act and subsection 47(2) of the other Act are in force, the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by

(a) adding in the column “Preferential Tariff / Initial Rate”, below the reference to “CPTPT”, a reference to “CPAUT:” for all tariff items set out in Schedule 1 to this Act;

(b) adding in the column “Preferential Tariff / Final Rate”, below the reference to “CPTPT”, a reference to “CPAUT:” for all tariff items set out in Schedule 1 to this Act;

(c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPAUT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPAUT:” for all tariff items set out in Schedule 1 to this Act, except for tariff item No. 6211.33.00; and

(d) adding in the column “Preferential Tariff / Initial Rate” a reference to “18%” after the abbreviation “CPAUT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (X8)” after the abbreviation “CPAUT:” for tariff item No. 6211.33.00.

(4) On the first day on which both section 122 of this Act and subsection 47(3) of the other Act are in force, the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by

(a) adding in the column “Preferential Tariff / Initial Rate”, below the reference to “CPAUT”, a reference to “CPBNT:” for all tariff items set out in Schedule 1 to this Act;

(b) adding in the column “Preferential Tariff / Final Rate”, below the reference to “CPAUT”, a reference to “CPBNT:” for all tariff items set out in Schedule 1 to this Act;

(c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPBNT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPBNT:” for all tariff items set out in Schedule 1 to this Act, except for tariff item No. 6211.33.00; and

(d) adding in the column “Preferential Tariff / Initial Rate” a reference to “18%” after the abbreviation “CPBNT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (X15)” after the abbreviation “CPBNT:” for tariff item No. 6211.33.00.

(5) On first the day on which both section 122 of this Act and subsection 47(4) of the other Act are in force, the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by

(a) adding in the column “Preferential Tariff / Initial Rate”, below the reference to “CPBNT”, a reference to “CPCLT:” for all tariff items set out in Schedule 1 to this Act;

(b) adding in the column “Preferential Tariff / Final Rate”, below the reference to “CPBNT”, a reference to “CPCLT:” for all tariff items set out in Schedule 1 to this Act;

(c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPCLT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPCLT:” for all tariff items set out in Schedule 1 to this Act, except for tariff item No. 6211.33.00; and

(d) adding in the column “Preferential Tariff / Initial Rate” a reference to “18%” after the abbreviation “CPCLT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (X22)” after the abbreviation “CPCLT:” for tariff item No. 6211.33.00.

(6) On the first day on which both section 122 of this Act and subsection 47(5) of the other Act are in force, the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by

(a) adding in the column “Preferential Tariff / Initial Rate”, below the reference to “CPCLT”, a reference to “CPJPT:” for all tariff items set out in Schedule 1 to this Act;

(b) adding in the column “Preferential Tariff / Final Rate”, below the reference to “CPCLT”, a reference to “CPJPT:” for all tariff items set out in Schedule 1 to this Act;

(c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPJPT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPJPT:” for all tariff items set out in Schedule 1 to this Act, except for tariff item No. 6211.33.00; and

(d) adding in the column “Preferential Tariff / Initial Rate” a reference to “18%” after the abbreviation “CPJPT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (X29)” after the abbreviation “CPJPT:” for tariff item No. 6211.33.00.

(7) On the first day on which both section 122 of this Act and subsection 47(6) of the other Act are in force, the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by

(a) adding in the column “Preferential Tariff / Initial Rate”, below the reference to “CPJPT”, a reference to “CPMYT:” for all tariff items set out in Schedule 1 to this Act;

(b) adding in the column “Preferential Tariff / Final Rate”, below the reference to “CPJPT”, a reference to “CPMYT:” for all tariff items set out in Schedule 1 to this Act;

(c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPMYT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPMYT:” for all tariff items set out in Schedule 1 to this Act, except for tariff item No. 6211.33.00; and

(d) adding in the column “Preferential Tariff / Initial Rate” a reference to “18%” after the abbreviation “CPMYT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (X36)” after the abbreviation “CPMYT:” for tariff item No. 6211.33.00.

(8) On the first day on which both section 122 of this Act and subsection 47(7) of the other Act are in force, the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by

(a) adding in the column “Preferential Tariff / Initial Rate”, below the reference to “CPMYT”, a reference to “CPMXT:” for all tariff items set out in Schedule 1 to this Act;

(b) adding in the column “Preferential Tariff / Final Rate”, below the reference to “CPMYT”, a reference to “CPMXT:” for all tariff items set out in Schedule 1 to this Act;

(c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPMXT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPMXT:” for all tariff items set out in Schedule 1 to this Act, except for tariff item No. 6211.33.00; and

(d) adding in the column “Preferential Tariff / Initial Rate” a reference to “18%” after the abbreviation “CPMXT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (X43)” after the abbreviation “CPMXT:” for tariff item No. 6211.33.00.

(9) On the first day on which both section 122 of this Act and subsection 47(8) of the other Act are both in force, the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by

(a) adding in the column “Preferential Tariff / Initial Rate”, below the reference to “CPMXT”, a reference to “CPNZT:” for all tariff items set out in Schedule 1 to this Act;

(b) adding in the column “Preferential Tariff / Final Rate”, below the reference to “CPMXT”, a reference to “CPNZT:” for all tariff items set out in Schedule 1 to this Act;

(c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPNZT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPNZT:” for all tariff items set out in Schedule 1 to this Act, except for tariff item No. 6211.33.00; and

(d) adding in the column “Preferential Tariff / Initial Rate” a reference to “18%” after the abbreviation “CPNZT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (X50)” after the abbreviation “CPNZT:” for tariff item No. 6211.33.00.

(10) On the first day on which both section 122 of this Act and subsection 47(9) of the other Act are in force, the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by

(a) adding in the column “Preferential Tariff / Initial Rate”, below the reference to “CPNZT”, a reference to “CPPET:” for all tariff items set out in Schedule 1 to this Act;

(b) adding in the column “Preferential Tariff / Final Rate”, below the reference to “CPNZT”, a reference to “CPPET:” for all tariff items set out in Schedule 1 to this Act;

(c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPPET:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPPET:” for all tariff items set out in Schedule 1 to this Act, except for tariff item No. 6211.33.00; and

(d) adding in the column “Preferential Tariff / Initial Rate” a reference to “18%” after the abbreviation “CPPET:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (X57)” after the abbreviation “CPPET:” for tariff item No. 6211.33.00.

(11) On the first day on which both section 122 of this Act and subsection 47 (10) of the other Act are in force, the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by

(a) adding in the column “Preferential Tariff / Initial Rate”, below the reference to “CPPET”, a reference to “CPSGT:” for all tariff items set out in Schedule 1 to this Act;

(b) adding in the column “Preferential Tariff / Final Rate”, below the reference to “CPPET”, a reference to “CPSGT:” for all tariff items set out in Schedule 1 to this Act;

(c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPSGT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPSGT:” for all tariff items set out in Schedule 1 to this Act, except for tariff item No. 6211.33.00; and

(d) adding in the column “Preferential Tariff / Initial Rate” a reference to “18%” after the abbreviation “CPSGT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (X64)” after the abbreviation “CPSGT:” for tariff item No. 6211.33.00.

(12) On the first day on which both section 122 of this Act and subsection 47 (11) of the other Act are in force, the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by

(a) adding in the column “Preferential Tariff / Initial Rate”, below the reference to “CPSGT”, a reference to “CPVNT:” for all tariff items set out in Schedule 1 to this Act;

(b) adding in the column “Preferential Tariff / Final Rate”, below the reference to “CPSGT”, a reference to “CPVNT:” for all tariff items set out in Schedule 1 to this Act;

(c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPVNT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPVNT:” for all tariff items set out in Schedule 1 to this Act, except for tariff item No. 6211.33.00; and

(d) adding in the column “Preferential Tariff / Initial Rate” a reference to “18%” after the abbreviation “CPVNT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (X71)” after the abbreviation “CPVNT:” for tariff item No. 6211.33.00.

Bill C-85

125 If Bill C-85, introduced in the 1st session of the 42nd Parliament and entitled the An Act to amend the Canada-Israel Free Trade Agreement Implementation Act and to make related amendments to other Acts, receives

royal assent, then on the day on which both subsection 10(3) of that Act and section 122 of this Act are in force, the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by replacing

(a) in the column “Preferential Tariff / Initial Rate” the reference to “N/A” after the abbreviation “CIAT:” with a reference to “Free” for tariff item Nos. 0204.22.00, 0511.99.00 and 0713.90.00; and

(b) in the column “Preferential Tariff / Final Rate” the reference to “N/A” after the abbreviation “CIAT:” with a reference to “Free (A)” for tariff item Nos. 0204.22.00, 0511.99.00 and 0713.90.00.

Coming into Force

January 1, 2019

126 Sections 69 to 123 come into force on January 1, 2019.

DIVISION 2 R.S., c. C-8

Canada Pension Plan Amendments to the Act 127 Section 53.3 of the Canada Pension Plan is amended by adding the following after subsection (3):

Year in which first additional contributory period begins or ends

(4) For the purposes of subsection (1), for a year in which the contributor’s first additional contributory period begins or ends, the amount to be attributed to the contributor is equal to that proportion of the amount determined in accordance with subsection (1) that the number of months that are included in the contributor’s first additional contributory period in that year is of 12.

128 Section 53.4 of the Act is amended by adding the following after subsection (2):

Year in which second additional contributory period begins or ends

(3) For the purposes of subsection (1), for a year in which the contributor’s second additional contributory period begins or ends, the amount to be attributed to the contributor is equal to that proportion of the amount determined in accordance with subsection (1) that the number of months that are included in the contributor’s second additional contributory period in that year is of 12.

Coming into Force

Subsection 114(2) of Canada Pension Plan does not apply

129 (1) Subsection 114(2) of the Canada Pension Plan does not apply in respect of the amendments to that Act contained in this Division.

Order in council

(2) This Division comes into force in accordance with subsection 114(4) of the Canada Pension Plan, on a day to be fixed by order of the Governor in Council, but that day must not be before the day on which section 380 of the Budget Implementation Act, 2018, No. 1 comes into force.

DIVISION 3

Financial Sector

SUBDIVISION A

Financial Institutions Materiality Threshold 1991, c. 45 Trust and Loan Companies Act

130 (1) Subsection 453(7) of the Trust and Loan Companies Act is amended by striking out “or” at the end of paragraph (b) and by adding the following after paragraph (c):

(d) subject to subsection (7.1), the company is acquiring control of an entity (referred to in this paragraph as the “target entity”) referred to in paragraph (4)(b) or (c) and

A/B < C

where

A is the aggregate of the values, as they would have been reported in the company’s annual financial statements if those statements were prepared on the day of the acquisition of control of the target entity, of

(i) the target entity’s consolidated assets,

(ii) the assets of the company and of any subsidiary of the company that were acquired, at any time within the 12 months preceding the acquisition of control of the target entity, from any entity that, at that time, held any of the assets referred to in subparagraph (i), and

(iii) the consolidated assets of any entity referred to in paragraph (4)(b) or (c) the control of which is acquired by the company at the same time as the acquisition of control of the target entity — or within the 12 months preceding the acquisition of control of the target entity if, at any time within those 12 months, that entity and the target entity were affiliates — excluding any assets referred to in subparagraph (i) or (ii) and the consolidated assets of an entity in respect of which no approval of the Superintendent is required under any of paragraphs (a) to (c),

B is the value of the company’s consolidated assets, as shown in its last annual statement prepared before the acquisition of control of the target entity, and

C is

(i) 0.01, in the case of a company with equity of 12 billion dollars or more, or

(ii) 0.02, in the case of any other company; or

(e) the company is acquiring or increasing a substantial investment in an entity (referred to in this paragraph as the “target entity”) without acquiring control of it, and

A/B < C

where

A is the aggregate of the values, as they would have been reported in the company’s annual financial statements if those statements were prepared on the day of the acquisition or increase of the substantial investment in the target entity, of

(i) the shares of, or other ownership interests in, the target entity that the company or a subsidiary of the company is acquiring in the transaction that results in the acquisition or increase of a substantial investment in the target entity, and the shares of, or other ownership interests in, the target entity that are held by an entity the control of which the company is acquiring in the transaction that results in the acquisition or increase of a substantial investment in the target entity,

(ii) the shares of, or other ownership interests in, the target entity that are held by the company or a subsidiary of the company and that were acquired by the company or the subsidiary within the 12 months preceding the transaction referred to in subparagraph (i), and

(iii) the shares of, or other ownership interests in, the target entity that are held by a subsidiary of the company the control of which was acquired by the company within the 12 months preceding the transaction referred to in subparagraph (i), excluding any shares or other ownership interests referred to in subparagraph (ii),

B is the value of the company’s consolidated assets, as shown in its last annual statement prepared before the transaction that results in the acquisition or increase of the substantial investment in the target entity, and

C is

(i) 0.005, in the case of a company with equity of 12 billion dollars or more, or

(ii) 0.01, in the case of any other company.

(2) Section 453 of the Act is amended by adding the following after subsection (7):

No exception for deemed acquisition

(7.1) The exception in paragraph (7)(d) does not apply with respect to a deemed acquisition of control under subsection 451(7).

1991, c. 46 Bank Act

131 (1) Subsection 468(7) of the Bank Act is amended by striking out “or” at the end of paragraph (b) and by adding the following after paragraph (c):

(d) subject to subsection (7.1), the bank is acquiring control of an entity (referred to in this paragraph as the “target entity”) referred to in paragraph (4)(c) or (d) and

A/B < C

where

A is the aggregate of the values, as they would have been reported in the bank’s annual financial statements if those statements were prepared on the day of the acquisition of control of the target entity, of

(i) the target entity’s consolidated assets,

(ii) the assets of the bank and of any subsidiary of the bank that were acquired, at any time within the 12 months preceding the acquisition of control of the target entity, from any entity that, at that time, held any of the assets referred to in subparagraph (i), and

(iii) the consolidated assets of any entity referred to in paragraph (4)(c) or (d) the control of which is acquired by the bank at the same time as the acquisition of control of the target entity — or within the 12 months preceding the acquisition of control of the target entity if, at any time within those 12 months, that entity and the target entity were affiliates — excluding any assets referred to in subparagraph (i) or (ii) and the consolidated assets of an entity in respect of which no approval of the Superintendent is required under any of paragraphs (a) to (c),

B is the value of the bank’s consolidated assets, as shown in its last annual statement prepared before the acquisition of control of the target entity, and

C is

(i) 0.01, in the case of a bank with equity of 12 billion dollars or more, or

(ii) 0.02, in the case of any other bank; or

(e) the bank is acquiring or increasing a substantial investment in an entity (referred to in this paragraph as the “target entity”) without acquiring control of it, and

A/B < C

where

A is the aggregate of the values, as they would have been reported in the bank’s annual financial statements if those statements were prepared on the day of the acquisition or increase of the substantial investment in the target entity, of

(i) the shares of, or other ownership interests in, the target entity that the bank or a subsidiary of the bank is acquiring in the transaction that results in the acquisition or increase of a substantial investment in the target entity, and the shares of, or other ownership interests in, the target entity that are held by an entity the control of which the bank is acquiring in the transaction that results in the acquisition or increase of a substantial investment in the target entity,

(ii) the shares of, or other ownership interests in, the target entity that are held by the bank or a subsidiary of the bank and that were acquired by the bank or the subsidiary within the 12 months preceding the transaction referred to in subparagraph (i), and

(iii) the shares of, or other ownership interests in, the target entity that are held by a subsidiary of the bank the control of which was acquired by the bank within the 12 months preceding the transaction referred to in subparagraph (i), excluding any shares or other ownership interests referred to in subparagraph (ii),

B is the value of the bank’s consolidated assets, as shown in its last annual statement prepared before the transaction that results in the acquisition or increase of the substantial investment in the target entity, and

C is

(i) 0.005, in the case of a bank with equity of 12 billion dollars or more, or

(ii) 0.01, in the case of any other bank.

(2) Section 468 of the Act is amended by adding the following after subsection (7):

No exception for deemed acquisition

(7.1) The exception in paragraph (7)(d) does not apply with respect to a deemed acquisition of control under subsection 466(7).

132 (1) Subsection 930(7) of the Act is amended by striking out “or” at the end of paragraph (b) and by adding the following after paragraph (c):

(d) subject to subsection (7.1), the bank holding company is acquiring control of an entity (referred to in this paragraph as the “target entity”) referred to in paragraph (4)(c) or (d) and

A/B < C

where

A is the aggregate of the values, as they would have been reported in the bank holding company’s annual financial statements if those statements were prepared on the day of the acquisition of control of the target entity, of

(i) the target entity’s consolidated assets,

(ii) the assets of the bank holding company and of any subsidiary of the bank holding company that were acquired, at any time within the 12 months preceding the acquisition of control of the target entity, from any entity that, at that time, held any of the assets referred to in subparagraph (i), and

(iii) the consolidated assets of any entity referred to in paragraph 4(c) or (d) the control of which is acquired by the bank holding company at the same time as the acquisition of control of the target entity — or within the 12 months preceding the acquisition of control of the target entity if, at any time within those 12 months, that entity and the target entity were affiliates — excluding any assets referred to in subparagraph (i) or (ii) and the consolidated assets of an entity in respect of which no approval of the Superintendent is required under any of paragraphs (a) to (c),

B is the value of the bank holding company’s consolidated assets, as shown in its last annual statement prepared before the acquisition of control of the target entity, and

C is

(i) 0.01, in the case of a bank holding company with equity of 12 billion dollars or more, or

(ii) 0.02, in the case of any other bank holding company; or

(e) the bank holding company is acquiring or increasing a substantial investment in an entity (referred to in this paragraph as the “target entity”) without acquiring control of it, and

A/B < C

where

A is the aggregate of the values, as they would have been reported in the bank holding company’s annual financial statements if those statements were prepared on the day of the acquisition or increase of the substantial investment in the target entity, of

(i) the shares of, or other ownership interests in, the target entity that the bank holding company or a subsidiary of the bank holding company is acquiring in the transaction that results in the acquisition or increase of a substantial investment in the target entity, and the shares of, or other ownership interests in, the target entity that are held by an entity the

control of which the bank holding company is acquiring in the transaction that results in the acquisition or increase of a substantial investment in the target entity,

(ii) the shares of, or other ownership interests in, the target entity that are held by the bank holding company or a subsidiary of the bank holding company and that were acquired by the bank holding company or the subsidiary within the 12 months preceding the transaction referred to in subparagraph (i), and

(iii) the shares of, or other ownership interests in, the target entity that are held by a subsidiary of the bank holding company the control of which was acquired by the bank holding company within the 12 months preceding the transaction referred to in subparagraph (i), excluding any shares or other ownership interests referred to in subparagraph (ii),

B is the value of the bank holding company’s consolidated assets, as shown in its last annual statement prepared before the transaction that results in the acquisition or increase of the substantial investment in the target entity, and

C is

(i) 0.005, in the case of a bank holding company with equity of 12 billion dollars or more, or

(ii) 0.01, in the case of any other bank holding company.

(2) Section 930 of the Act is amended by adding the following after subsection (7):

No exception for deemed acquisition

(7.1) The exception in paragraph (7)(d) does not apply with respect to a deemed acquisition of control under subsection 928(6).

1991, c. 47 Insurance Companies Act

133 (1) Subsection 495(9) of the Insurance Companies Act is amended by striking out “or” at the end of paragraph (b) and by adding the following after paragraph (c):

(d) subject to subsection (9.1), the company is acquiring control of an entity (referred to in this paragraph as the “target entity”) referred to in paragraph (6)(b) or (c) and

A/B < C

where

A is the aggregate of the values, as they would have been reported in the company’s annual financial statements if those statements were prepared on the day of the acquisition of control of the target entity, of

(i) the target entity’s consolidated assets,

(ii) the assets of the company and of any subsidiary of the company that were acquired, at any time within the 12 months preceding the acquisition of control of the target entity, from any entity that, at that time, held any of the assets referred to in subparagraph (i), and

(iii) the consolidated assets of any entity referred to in paragraph (6)(b) or (c) the control of which is acquired by the company at the same time as the acquisition of control of the target entity — or within the 12 months preceding the acquisition of control of the target entity if, at any time within those 12 months, that entity and the target entity were affiliates — excluding any assets referred to in subparagraph (i) or (ii) and the consolidated assets of an entity in respect of which no approval of the Superintendent is required under any of paragraphs (a) to (c),

B is the value of the company’s consolidated assets, as shown in its last annual statement prepared before the acquisition of control of the target entity, and

C is

(i) 0.01, in the case of a company with equity of 12 billion dollars or more, or

(ii) 0.02, in the case of any other company; or

(e) the company is acquiring or increasing a substantial investment in an entity (referred to in this paragraph as the “target entity”) without acquiring control of it, and

A/B < C

where

A is the aggregate of the values, as they would have been reported in the company’s annual financial statements if those statements were prepared on

the day of the acquisition or increase of the substantial investment in the target entity, of

(i) the shares of, or other ownership interests in, the target entity that the company or a subsidiary of the company is acquiring in the transaction that results in the acquisition or increase of a substantial investment in the target entity, and the shares of, or other ownership interests in, the target entity that are held by an entity the control of which the company is acquiring in the transaction that results in the acquisition or increase of a substantial investment in the target entity,

(ii) the shares of, or other ownership interests in, the target entity that are held by the company or a subsidiary of the company and that were acquired by the company or the subsidiary within the 12 months preceding the transaction referred to in subparagraph (i), and

(iii) the shares of, or other ownership interests in, the target entity that are held by a subsidiary of the company the control of which was acquired by the company within the 12 months preceding the transaction referred to in subparagraph (i), excluding any shares or other ownership interests referred to in subparagraph (ii),

B is the value of the company’s consolidated assets, as shown in its last annual statement prepared before the transaction that results in the acquisition or increase of the substantial investment in the target entity, and

C is

(i) 0.005, in the case of a company with equity of 12 billion dollars or more, or

(ii) 0.01, in the case of any other company.

(2) Section 495 of the Act is amended by adding the following after subsection (9):

No exception for deemed acquisition

(9.1) The exception in paragraph (9)(d) does not apply with respect to a deemed acquisition of control under subsection 493(7).

134 (1) Subsection 971(7) of the Act is amended by striking out “or” at the end of paragraph (b) and by adding the following after paragraph (c):

(d) subject to subsection (7.1), the insurance holding company is acquiring control of an entity (referred to in this paragraph as the “target entity”) referred to in paragraph (4)(b) or (c) and

A/B < C

where

A is the aggregate of the values, as they would have been reported in the insurance holding company’s annual financial statements if those statements were prepared on the day of the acquisition of control of the target entity, of

(i) the target entity’s consolidated assets,

(ii) the assets of the insurance holding company and of any subsidiary of the insurance holding company that were acquired, at any time within the 12 months preceding the acquisition of control of the target entity, from any entity that, at that time, held any of the assets referred to in subparagraph (i), and

(iii) the consolidated assets of any entity referred to in paragraph (4)(b) or (c) the control of which is acquired by the insurance holding company at the same time as the acquisition of control of the target entity — or within the 12 months preceding the acquisition of control of the target entity if, at any time within those 12 months, that entity and the target entity were affiliates — excluding any assets referred to in subparagraph (i) or (ii) and the consolidated assets of an entity in respect of which no approval of the Superintendent is required under any of paragraphs (a) to (c),

B is the value of the insurance holding company’s consolidated assets, as shown in its last annual statement prepared before the acquisition of control of the target entity, and

C is

(i) 0.01, in the case of an insurance holding company with equity of 12 billion dollars or more, or

(ii) 0.02, in the case of any other insurance holding company; or

(e) the insurance holding company is acquiring or increasing a substantial investment in an entity (referred to in this paragraph as the “target entity”) without acquiring control of it, and

A/B < C

where

A is the aggregate of the values, as they would have been reported in the insurance holding company’s annual financial statements if those statements were prepared on the day of the acquisition or increase of the substantial investment in the target entity, of

(i) the shares of, or other ownership interests in, the target entity that the insurance holding company or a subsidiary of the insurance holding company is acquiring in the transaction that results in the acquisition or increase of a substantial investment in the target entity, and the shares of, or other ownership interests in, the target entity that are held by an entity the control of which the insurance holding company is acquiring in the transaction that results in the acquisition or increase of a substantial investment in the target entity,

(ii) the shares of, or other ownership interests in, the target entity that are held by the insurance holding company or a subsidiary of the insurance holding company and that were acquired by the insurance holding company or the subsidiary within the 12 months preceding the transaction referred to in subparagraph (i), and

(iii) the shares of, or other ownership interests in, the target entity that are held by a subsidiary of the insurance holding company the control of which was acquired by the insurance holding company within the 12 months preceding the transaction referred to in subparagraph (i), excluding any shares or other ownership interests referred to in subparagraph (ii),

B is the value of the insurance holding company’s consolidated assets, as shown in its last annual statement prepared before the transaction that results in the acquisition or increase of the substantial investment in the target entity, and

C is

(i) 0.005, in the case of an insurance holding company with equity of 12 billion dollars or more, or

(ii) 0.01, in the case of any other insurance holding company.

(2) Section 971 of the Act is amended by adding the following after subsection (7):

No exception for deemed acquisition

(7.1) The exception in paragraph (7)(d) does not apply with respect to a deemed acquisition of control under subsection 969(6).

Business Growth Fund 1991, c. 45 Trust and Loan Companies Act

135 Subsection 449(1) of the Trust and Loan Companies Act is amended by adding the following in alphabetical order:

business growth fund means Canadian Business Growth Fund (GP) Inc., a corporation incorporated under the Canada Business Corporations Act. (fonds de croissance des entreprises)

136 The Act is amended by adding the following after section 450:

Limit — business growth fund

450.1 (1) The aggregate value of all ownership interests in the business growth fund and the entities that the business growth fund controls that a company and its subsidiaries hold must not exceed $200,000,000.

Application

(2) For the purposes of subsection (1), the value of an ownership interest is determined by the amount paid for it at the time of its issuance.

137 (1) Subsection 451(1) of the Act is replaced by the following:

Restriction on control and substantial investments

451 (1) Subject to subsections (2) to (4.4), no company shall acquire control of, or hold, acquire or increase a substantial investment in, any entity other than a permitted entity.

(2) Section 451 of the Act is amended by adding the following after subsection (4):

Business growth fund

(4.1) Subject to section 450.1, subsections (4.2) to (4.4) and Part XI, a company may hold, acquire or increase a substantial investment in the business growth fund or any entity that the business growth fund controls.

For greater certainty

(4.2) For greater certainty, a company is prohibited from acquiring control of the business growth fund or any entity that the business growth fund controls.

Prohibition — entity

(4.3) A company is prohibited from holding or acquiring a substantial investment in the business growth fund or any entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls holds or acquires shares of, or other ownership interests in, any of the following entities, or in any entity that controls any of the following entities:

(a) an entity referred to in any of paragraphs 453(1)(a) to (j);

(b) an entity that is primarily engaged in the leasing of motor vehicles in Canada for the purpose of extending credit to a customer or financing a customer’s acquisition of a motor vehicle;

(c) an entity that is primarily engaged in providing temporary possession of personal property, including motor vehicles, to customers in Canada for a purpose other than to finance the customer’s acquisition of the property;

(d) an entity that acts as an insurance broker or agent in Canada; or

(e) an entity that is engaged in any prescribed activity.

Prohibition — capital and loans

(4.4) A company is prohibited from holding or acquiring a substantial investment in the business growth fund or any entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls holds shares of, or other ownership interests in, an entity or holds a loan made to an entity and, in respect of that entity and its affiliates, the aggregate value of the following exceeds $100,000,000:

(a) all ownership interests that are held by the company, the company’s subsidiaries, the business growth fund or the entities that the business growth fund controls, the value of those ownership interests as determined by the amount paid for them at the time each was first acquired by any of those entities; and

(b) the outstanding principal of all loans held by the business growth fund or the entities that the business growth fund controls.

1991, c. 46

Bank Act

138 Subsection 464(1) of the Bank Act is amended by adding the following in alphabetical order:

business growth fund means Canadian Business Growth Fund (GP) Inc., a corporation incorporated under the Canada Business Corporations Act. (fonds de croissance des entreprises)

139 The Act is amended by adding the following after section 465:

Limit — business growth fund

465.1 (1) The aggregate value of all ownership interests in the business growth fund and the entities that the business growth fund controls that a bank and its subsidiaries hold must not exceed $200,000,000.

Application

(2) For the purposes of subsection (1), the value of an ownership interest is determined by the amount paid for it at the time of its issuance.

140 (1) Subsection 466(1) of the Act is replaced by the following:

Restriction on control and substantial investments

466 (1) Subject to subsections (2) to (4.4), no bank shall acquire control of, or hold, acquire or increase a substantial investment in, any entity other than a permitted entity.

(2) Section 466 of the Act is amended by adding the following after subsection (4):

Business growth fund

(4.1) Subject to section 465.1, subsections (4.2) to (4.4) and Part XI, a bank may hold, acquire or increase a substantial investment in the business growth fund or any entity that the business growth fund controls.

For greater certainty

(4.2) For greater certainty, a bank is prohibited from acquiring control of the business growth fund or any entity that the business growth fund controls.

Prohibition — entity

(4.3) A bank is prohibited from holding or acquiring a substantial investment in the business growth fund or any entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls holds or acquires shares of, or other ownership interests in, any of the following entities, or in any entity that controls any of the following entities:

(a) an entity referred to in any of paragraphs 468(1)(a) to (j);

(b) an entity that is primarily engaged in the leasing of motor vehicles in Canada for the purpose of extending credit to a customer or financing a customer’s acquisition of a motor vehicle;

(c) an entity that is primarily engaged in providing temporary possession of personal property, including motor vehicles, to customers in Canada for a purpose other than to finance the customer’s acquisition of the property;

(d) an entity that acts as an insurance broker or agent in Canada; or

(e) an entity that is engaged in any prescribed activity.

Prohibition — capital and loans

(4.4) A bank is prohibited from holding or acquiring a substantial investment in the business growth fund or any entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls holds shares of, or other ownership interests in, an entity or holds a loan made to an entity and, in respect of that entity and its affiliates, the aggregate value of the following exceeds $100,000,000:

(a) all ownership interests that are held by the bank, the bank’s subsidiaries, the business growth fund or the entities that the business growth fund controls, the value of those ownership interests as determined by the amount paid for them at the time each was first acquired by any of those entities; and

(b) the outstanding principal of all loans held by the business growth fund or the entities that the business growth fund controls.

141 Subsection 507(1) of the Act is amended by adding the following in alphabetical order:

business growth fund means Canadian Business Growth Fund (GP) Inc., a corporation incorporated under the Canada Business Corporations Act. (fonds de croissance des entreprises)

142 The Act is amended by adding the following after section 510:

Limit — business growth fund

510.01 (1) The aggregate value of all ownership interests in the business growth fund and the entities that the business growth fund controls that a foreign bank and the entities associated with it hold must not exceed $200,000,000.

Application

(2) For the purposes of subsection (1), the value of an ownership interest is determined by the amount paid for it at the time of its issuance.

Business growth fund

510.02 (1) Subject to section 510.01 and subsections (2) to (4), a foreign bank or an entity associated with a foreign bank may hold or acquire a substantial investment in the business growth fund or a Canadian entity that the business growth fund controls.

For greater certainty

(2) For greater certainty, a foreign bank or an entity associated with a foreign bank is prohibited from acquiring control of the business growth fund or any Canadian entity that the business growth fund controls.

Prohibition — entity

(3) A foreign bank or an entity associated with a foreign bank is prohibited from holding or acquiring a substantial investment in the business growth fund or any Canadian entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls holds or acquires shares of, or other ownership interests in, any of the following entities, or in any entity that controls any of the following entities:

(a) an entity referred to in any of paragraphs 468(1)(a) to (j);

(b) an entity that is primarily engaged in the leasing of motor vehicles in Canada for the purpose of extending credit to a customer or financing a customer’s acquisition of a motor vehicle;

(c) an entity that is primarily engaged in providing temporary possession of personal property, including motor vehicles, to customers in Canada for a purpose other than to finance the customer’s acquisition of the property;

(d) an entity that acts as an insurance broker or agent in Canada; or

(e) an entity that is engaged in any prescribed activity.

Prohibition — capital and loans

(4) A foreign bank or an entity associated with a foreign bank is prohibited from holding or acquiring a substantial investment in the business growth fund or any Canadian entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls holds shares of, or other ownership interests in, an entity or holds a loan made to an entity and, in respect of that entity and its affiliates, the aggregate value of the following exceeds $100,000,000:

(a) all ownership interests that are held by the foreign bank, the entities associated with the foreign bank, the business growth fund or the entities that the business growth fund controls, the value of those ownership interests as determined by the amount paid for them at the time each was first acquired by any of those entities; and

(b) the outstanding principal of all loans held by the business growth fund or the entities that the business growth fund controls.

143 The Act is amended by adding the following after section 927:

Limit — business growth fund

927.1 (1) The aggregate value of all ownership interests in the business growth fund and the entities that the business growth fund controls that a bank holding company and its subsidiaries hold must not exceed $200,000,000.

Application

(2) For the purposes of subsection (1), the value of an ownership interest is determined by the amount paid for it at the time of its issuance.

144 (1) Subsection 928(1) of the Act is replaced by the following:

Restriction on control and substantial investments

928 (1) Subject to subsections (2) to (3.4), no bank holding company shall acquire control of, or hold, acquire or increase a substantial investment in, any entity other than a permitted entity.

(2) Section 928 of the Act is amended by adding the following after subsection (3):

Business growth fund

(3.1) Subject to section 927.1 and subsections (3.2) to (3.4), a bank holding company may hold, acquire or increase a substantial investment in the business growth fund or any entity that the business growth fund controls.

For greater certainty

(3.2) For greater certainty, a bank holding company is prohibited from acquiring control of the business growth fund or any entity that the business growth fund controls.

Prohibition — entity

(3.3) A bank holding company is prohibited from holding or acquiring a substantial investment in the business growth fund or any entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls hold or acquires shares of, or other ownership interests in, any of the following entities, or in any entity that controls any of the following entities:

(a) an entity referred to in any of paragraphs 930(1)(a) to (j);

(b) an entity that is primarily engaged in the leasing of motor vehicles in Canada for the purpose of extending credit to a customer or financing a customer’s acquisition of a motor vehicle;

(c) an entity that is primarily engaged in providing temporary possession of personal property, including motor vehicles, to customers in Canada for a purpose other than to finance the customer’s acquisition of the property;

(d) an entity that acts as an insurance broker or agent in Canada; or

(e) an entity that is engaged in any prescribed activity.

Prohibition — capital and loans

(3.4) A bank holding company is prohibited from holding or acquiring a substantial investment in the business growth fund or any entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls holds shares of, or other ownership interests in, an entity or holds a loan made to an entity and, in respect of that entity and its affiliates, the aggregate value of the following exceeds $100,000,000:

(a) all ownership interests that are held by the bank holding company, the bank holding company’s subsidiaries, the business growth fund or the entities that the business growth fund controls, the value of those ownership interests as determined by the amount paid for them at the time each was first acquired by any of those entities; and

(b) the outstanding principal of all loans held by the business growth fund or the entities that the business growth fund controls.

1991, c. 47 Insurance Companies Act

145 Subsection 490(1) of the Insurance Companies Act is amended by adding the following in alphabetical order:

business growth fund means Canadian Business Growth Fund (GP) Inc., a corporation incorporated under the Canada Business Corporations Act. (fonds de croissance des entreprises)

146 The Act is amended by adding the following after section 492:

Limit — business growth fund

492.1 (1) The aggregate value of all ownership interests in the business growth fund and the entities that the business growth fund controls that a company and its subsidiaries hold must not exceed $200,000,000.

Application

(2) For the purposes of subsection (1), the value of an ownership interest is determined by the amount paid for it at the time of its issuance.

147 (1) Subsection 493(1) of the Act is replaced by the following:

Restriction on control and substantial investments

493 (1) Subject to subsections (2) to (4.4), no company shall acquire control of, or hold, acquire or increase a substantial investment in, any entity other than a permitted entity.

(2) Section 493 of the Act is amended by adding the following after subsection (4):

Business growth fund

(4.1) Subject to section 492.1, subsections (4.2) to (4.4) and Part XI, a company may hold, acquire or increase a substantial investment in the business growth fund or any entity that the business growth fund controls.

For greater certainty

(4.2) For greater certainty, a company is prohibited from acquiring control of the business growth fund or any entity that the business growth fund controls.

Prohibition — entity

(4.3) A company is prohibited from holding or acquiring a substantial investment in the business growth fund or any entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls holds or acquires shares of, or other ownership interests in, any of the following entities, or in any entity that controls any of the following entities:

(a) an entity referred to in any of paragraphs 495(1)(a) to (j);

(b) an entity that is primarily engaged in the leasing of motor vehicles in Canada for the purpose of extending credit to a customer or financing a customer’s acquisition of a motor vehicle;

(c) an entity that is primarily engaged in providing temporary possession of personal property, including motor vehicles, to customers in Canada for a purpose other than to finance the customer’s acquisition of the property;

(d) an entity that acts as an insurance broker or agent in Canada; or

(e) an entity that is engaged in any prescribed activity.

Prohibition — capital and loans

(4.4) A company is prohibited from holding or acquiring a substantial investment in the business growth fund or any entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls holds shares of, or other ownership interests in, an entity or holds a loan made to an entity and, in respect of that entity and its affiliates, the aggregate value of the following exceeds $100,000,000:

(a) all ownership interests that are held by the company, the company’s subsidiaries, the business growth fund or the entities that the business growth fund controls, the value of those ownership interests as determined by the amount paid for them at the time each was first acquired by any of those entities; and

(b) the outstanding principal of all loans held by the business growth fund or the entities that the business growth fund controls.

148 The Act is amended by adding the following after section 551:

Limit — business growth fund

551.1 (1) The aggregate value of all ownership interests in the business growth fund and the entities that the business growth fund controls that a society and its subsidiaries hold must not exceed $200,000,000.

Application

(2) For the purposes of subsection (1), the value of an ownership interest is determined by the amount paid for it at the time of its issuance.

149 (1) Subsection 552(1) of the Act is replaced by the following:

Restriction on control and substantial investments

552 (1) Subject to subsections (2) to (3.4), no society shall acquire control of, or hold, acquire or increase a substantial investment in, any entity other than a permitted entity.

(2) Section 552 of the Act is amended by adding the following after subsection (3):

Business growth fund

(3.1) Subject to section 551.1 and subsections (3.2) to (3.4), a society may hold, acquire or increase a substantial investment in the business growth fund or any entity that the business growth fund controls.

For greater certainty

(3.2) For greater certainty, a society is prohibited from acquiring control of the business growth fund or any entity that the business growth fund controls.

Prohibition — entity

(3.3) A society is prohibited from holding or acquiring a substantial investment in the business growth fund or any entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls holds or acquires shares of, or other ownership interests in, any of the following entities, or in any entity that controls any of the following entities:

(a) an entity referred to in any of paragraphs 495(1)(a) to (j);

(b) an entity that is primarily engaged in the leasing of motor vehicles in Canada for the purpose of extending credit to a customer or financing a customer’s acquisition of a motor vehicle;

(c) an entity that is primarily engaged in providing temporary possession of personal property, including motor vehicles, to customers in Canada for a purpose other than to finance the customer’s acquisition of the property;

(d) an entity that acts as an insurance broker or agent in Canada; or

(e) an entity that is engaged in any prescribed activity.

Prohibition — capital and loans

(3.4) A society is prohibited from holding or acquiring a substantial investment in the business growth fund or any entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls holds shares of, or other ownership interests in, an entity or holds a loan made to an entity and, in respect of that entity and its affiliates, the aggregate value of the following exceeds $100,000,000:

(a) all ownership interests that are held by the society, the society’s subsidiaries, the business growth fund or the entities that the business growth fund controls, the value of those ownership interests as determined by the amount paid for them at the time each was first acquired by any of those entities; and

(b) the outstanding principal of all loans held by the business growth fund or the entities that the business growth fund controls.

150 The Act is amended by adding the following after section 968:

Limit — business growth fund

968.1 (1) The aggregate value of all ownership interests in the business growth fund and the entities that the business growth fund controls that an insurance holding company and its subsidiaries hold must not exceed $200,000,000.

Application

(2) For the purposes of subsection (1), the value of an ownership interest is determined by the amount paid for it at the time of its issuance.

151 (1) Subsection 969(1) of the Act is replaced by the following:

Restriction on control and substantial investments

969 (1) Subject to subsections (2) to (3.4), no insurance holding company shall acquire control of, or hold, acquire or increase a substantial investment in, any entity other than a permitted entity.

(2) Section 969 of the Act is amended by adding the following after subsection (3):

Business growth fund

(3.1) Subject to section 968.1 and subsections (3.2) to (3.4), an insurance holding company may hold, acquire or increase a substantial investment in the business growth fund or any entity that the business growth fund controls.

For greater certainty

(3.2) For greater certainty, an insurance holding company is prohibited from acquiring control of the business growth fund or any entity that the business growth fund controls.

Prohibition — entity

(3.3) An insurance holding company is prohibited from holding or acquiring a substantial investment in the business growth fund or any entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls holds or acquires shares of, or other ownership interests in, any of the following entities, or in any entity that controls any of the following entities:

(a) an entity referred to in any of paragraphs 971(1)(a) to (j);

(b) an entity that is primarily engaged in the leasing of motor vehicles in Canada for the purpose of extending credit to a customer or financing a customer’s acquisition of a motor vehicle;

(c) an entity that is primarily engaged in providing temporary possession of personal property, including motor vehicles, to customers in Canada for a purpose other than to finance the customer’s acquisition of the property;

(d) an entity that acts as an insurance broker or agent in Canada; or

(e) an entity that is engaged in any prescribed activity.

Prohibition — capital and loans

(3.4) An insurance holding company is prohibited from holding or acquiring a substantial investment in the business growth fund or any entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls holds shares of, or other ownership interests in, an entity or holds a loan made to an entity and, in respect of that entity and its affiliates, the aggregate value of the following exceeds $100,000,000:

(a) all ownership interests that are held by the insurance holding company, the insurance holding company’s subsidiaries, the business growth fund or the entities that the business growth fund controls, the value of those ownership interests as determined by the amount paid for them at the time each was first acquired by any of those entities; and

(b) the outstanding principal of all loans held by the business growth fund or the entities that the business growth fund controls.

Electronic Consent 1991, c. 45 Trust and Loan Companies Act

152 Section 539.04 of the Trust and Loan Companies Act is amended by adding the following after subsection (1):

Consent and notice in electronic form

(1.1) Despite subsection (1), the requirements referred to in paragraph (1)(c) may provide that the consent referred to in paragraph (1)(a) and any notice related to that consent may be provided in electronic form.

1991, c. 46 Bank Act

153 Section 995 of the Bank Act is amended by adding the following after subsection (1):

Consent and notice in electronic form

(1.1) Despite subsection (1), the requirements referred to in paragraph (1)(c) may provide that the consent referred to in paragraph (1)(a) and any notice related to that consent may be provided in electronic form.

1991, c. 47 Insurance Companies Act

154 Section 1037 of the Insurance Companies Act is amended by adding the following after subsection (1):

Consent and notice in electronic form

(1.1) Despite subsection (1), the requirements referred to in paragraph (1)(c) may provide that the consent referred to in paragraph (1)(a) and any notice related to that consent may be provided in electronic form.

Technical Amendments 2018, c. 12 Budget Implementation Act, 2018, No. 1

155 Subsection 331(3) of the English version of the Budget Implementation Act, 2018, No. 1 is amended by replacing the paragraphs 495(4.2)(a) and (b) that it enacts with the following:

(a) imposing terms and conditions in respect of the acquisition of control of, or acquisition or increase of a substantial investment in, an entity that a property and casualty company, or a marine company, may acquire control of, or acquire or increase a substantial investment in, under subsection (4.1); and

(b) respecting the circumstances in which a property and casualty company, or a marine company, may acquire control of, or acquire or increase a substantial investment in, an entity under subsection (4.1).

Coordinating Amendments

2018, c. 12

156 (1) In this section, other Act means the Budget Implementation Act, 2018, No. 1.

(2) If subsection 331(3) of the other Act comes into force before section 155 of this Act, then

(a) that section 155 is deemed never to have come into force and is repealed; and

(b) paragraphs 495(4.2)(a) and (b) of the English version of the Insurance Companies Act are replaced by the following:

(a) imposing terms and conditions in respect of the acquisition of control of, or acquisition or increase of a substantial investment in, an entity that a property and casualty company, or a marine company, may acquire control of, or acquire or increase a substantial investment in, under subsection (4.1); and

(b) respecting the circumstances in which a property and casualty company, or a marine company, may acquire control of, or acquire or increase a substantial investment in, an entity under subsection (4.1).

(3) If subsection 331(3) of the other Act comes into force on the same day as section 155 of this Act, then that section 155 is deemed to have come into force before that subsection 331(3).

SUBDIVISION B

Amendments related to Canada Deposit Insurance Corporation Act R.S., c. C-3 Canada Deposit Insurance Corporation Act

157 Paragraphs 10(1)(d) and (e) of the Canada Deposit Insurance Corporation Act are replaced by the following:

(d) assume the costs of a winding-up of a member institution when the Corporation is appointed to act as a liquidator in the winding-up, or assume the costs of the receiver when the Corporation is appointed to act as such;

(e) guarantee the payment of the fees of, and the costs incurred by any person as, the liquidator or receiver of a member institution when that person is appointed as such;

158 The portion of subsection 10.1(3) of the Act before paragraph (a) is replaced by the following:

Total indebtedness

(3) The total principal indebtedness outstanding at any time in respect of borrowings by the Corporation under subsections (1) and (2), excluding the borrowings under paragraph 60.2(2)(c) of the Financial Administration Act, shall not exceed

159 Section 12.1 of the Act is amended by adding the following after subsection (4):

Deemed withdrawal from pre-existing deposit

(5) During the transition period, any withdrawal — up to the amount of the pre- existing deposit — is deemed, for the purposes of deposit insurance with the Corporation, to be withdrawn from the pre-existing deposit.

160 (1) Subsection 13(1) of the Act is replaced by the following:

Deposits with amalgamating institutions

13 (1) When a person has deposits with two or more member institutions that amalgamate and continue in operation as one member institution, in this section referred to as the “amalgamated institution”, a deposit of that person with an amalgamating institution on the day on which the amalgamated institution is formed, less any withdrawals from the deposit, shall, for the purposes of deposit insurance with the Corporation, be deemed to be and continue to be separate from any deposit of that person on that day with the other amalgamating institution or institutions that become part of the amalgamated institution for a period of two years or, in the case of a term deposit with a remaining term exceeding two years, to the maturity of the term deposit.

(2) Section 13 of the Act is amended by adding the following after subsection (4):

Deemed withdrawal from deposit

(5) During the period referred to in subsection (1), any withdrawal by a person — up to the total amount, on the day on which the amalgamated institution is formed, of that person’s deposits with the two or more member institutions that amalgamate — shall, for the purposes of deposit insurance with the Corporation, be deemed to be withdrawn from those deposits.

161 Section 14 of the Act is amended by adding the following after subsection (4.1):

No set-off or compensation

(4.2) Despite section 73 of the Winding-up and Restructuring Act, if the Corporation makes a payment under this section in respect of any deposit with a member institution, the law of set-off or compensation does not apply to a claim by the Corporation on the estate of the member institution in respect of that payment.

162 Section 20 of the Act is replaced by the following:

Funds

20 The Corporation shall maintain funds for the purpose of carrying out its objects.

163 Subsection 21(5) of the Act is replaced by the following:

Calculation of deposits

(5) For the purposes of this section, a member institution may use any method approved by the Corporation for that premium year to determine or estimate the aggregate amount of its deposits that are considered to be insured by the Corporation.

164 Subsection 26(1) of the Act is repealed. 2012, c. 5 Financial System Review Act Amendments to the Act

165 Sections 191 and 192 of the Financial System Review Act are repealed.

Coordinating Amendments

2012, c. 5

166 (1) In this section, other Act means the Financial System Review Act.

(2) If section 191 of the other Act comes into force before section 165 of this Act, then

(a) that section 165 is deemed never to have come into force and is repealed;

(b) section 192 of the other Act is repealed;

(c) subsection 21(1) of the Canada Deposit Insurance Corporation Act is replaced by the following:

Assessment and collection of premiums

21 (1) The Corporation shall, for each premium year, assess and collect from each member institution an annual premium in an amount equal to the lesser of

(a) the annual premium for that member institution determined under the by-laws, and

(b) the maximum annual premium.

(d) paragraph 21(2)(d) of the Act is repealed; and

(e) subsection 21(4) of the Act is replaced by the following:

Maximum annual premium

(4) In this section, maximum annual premium means, in respect of a member institution, the greater of

(a) $5,000, and

(b) one third of 1%, or any smaller proportion of 1% that may be fixed in respect of the premium year by the Governor in Council, of an amount equal to the sum of so much of the deposits as are considered to be insured by the Corporation and deposited with the member institution as of April 30 in the immediately preceding premium year.

(3) If section 191 of the other Act comes into force on the same day as section 165 of this Act, then that section 165 is deemed to have come into force before that section 191.

(4) If section 192 of the other Act comes into force before section 165 of this Act, then

(a) that section 165 is deemed never to have come into force and is repealed;

(b) section 191 of the other Act is repealed; and

(c) subsection 23(1) of the Canada Deposit Insurance Corporation Act is replaced by the following:

Calculation of first premium

23 (1) The premium payable by a member institution in respect of the premium year in which it becomes a member institution shall be the same proportion of the lesser of the following as the number of days in which any of the deposits with that member institution are insured by the Corporation in that premium year is of 365:

(a) the annual premium for that member determined by by-law made under subsection 21(2) based on an amount equal to the sum of so much of the deposits as are considered to be insured by the Corporation and deposited with the member institution as of the end of the month in which it becomes a member institution, and

(b) the greater of

(i) $5,000, and

(ii) one third of 1%, or any smaller proportion of 1% that may be fixed in respect of the premium year by the Governor in Council, of an amount equal to the sum of so much of the deposits as are considered to be insured by the Corporation and deposited with the member institution as of the end of the month in which it becomes a member institution.

(5) If section 192 of the other Act comes into force on the same day as section 165 of this Act, then that section 165 is deemed to have come into force before that section 192.

(6) If sections 191 and 192 of the other Act come into force before section 165 of this Act, then

(a) that section 165 is deemed never to have come into force and is repealed;

(b) subsection 21(1) of the Canada Deposit Insurance Corporation Act is replaced by the following:

Assessment and collection of premiums

21 (1) The Corporation shall, for each premium year, assess and collect from each member institution an annual premium in an amount equal to the lesser of

(a) the annual premium for that member institution determined under the by-laws, and

(b) the maximum annual premium.

(c) paragraph 21(2)(d) of the Act is repealed;

(d) subsection 21(4) of the Act is replaced by the following:

Maximum annual premium

(4) In this section, maximum annual premium means, in respect of a member institution, the greater of

(a) $5,000, and

(b) one third of 1%, or any smaller proportion of 1% that may be fixed in respect of the premium year by the Governor in Council, of an amount equal to the sum of so much of the deposits as are considered to be insured by the Corporation and deposited with the member institution as of April 30 in the immediately preceding premium year.

(e) subsection 23(1) of the Act is replaced by the following:

Calculation of first premium

23 (1) The premium payable by a member institution in respect of the premium year in which it becomes a member institution shall be the same proportion of the lesser of the following as the number of days in which any of the deposits with that member institution are insured by the Corporation in that premium year is of 365:

(a) the annual premium for that member determined by by-law made under subsection 21(2) based on an amount equal to the sum of so much of the deposits as are considered to be insured by the Corporation and deposited with the member institution as of the end of the month in which it becomes a member institution, and

(b) the greater of

(i) $5,000, and

(ii) one third of 1%, or any smaller proportion of 1% that may be fixed in respect of the premium year by the Governor in Council, of an amount equal to the sum of so much of the deposits as are considered to be insured by the Corporation and deposited with the member institution as of the end of the month in which it becomes a member institution.

(7) If sections 191 and 192 of the other Act come into force on the same day as section 165 of this Act, then that section 165 is deemed to have come into force before those sections 191 and 192.

SUBDIVISION C

Privileged information R.S., c. 18 (3rd Supp.), Part I Office of the Superintendent of Financial Institutions Act

167 Section 37 of the Office of the Superintendent of Financial Institutions Act is amended by adding the following after subsection (2):

No use of privileged information

(3) The Superintendent shall not use privileged information as evidence in a proceeding in respect of a violation if the privileged information was disclosed to the Superintendent by

(a) a financial institution, bank holding company or insurance holding company; or

(b) a person who controls, or an entity that is affiliated with, an entity referred to in paragraph (a).

Definition of privileged information

(4) In subsection (3), privileged information means information that is subject to a privilege under the law of evidence, solicitor-client privilege or the professional secrecy of advocates and notaries or to litigation privilege.

1991, c. 45 Trust and Loan Companies Act

168 The Trust and Loan Companies Act is amended by adding the following after section 504:

No waiver

504.01 (1) For greater certainty, the disclosure by a company — or by a person who controls a company or by an entity that is affiliated with a company — to the Superintendent of any information that is subject to a privilege under the law of evidence, solicitor-client privilege or the professional secrecy of advocates and notaries or to litigation privilege does not constitute a waiver of any of those privileges or that secrecy.

No disclosure

(2) The Superintendent shall not disclose any information referred to in subsection (1) to any person whose powers, duties or functions include

(a) the investigation or prosecution of an offence under any Act of Parliament or of the legislature of a province; or

(b) the investigation of, or conduct of proceedings in respect of, a violation under an Act referred to in paragraph (a).

1991, c. 46 Bank Act

169 The Act is amended by adding the following after section 608:

No waiver

608.1 (1) For greater certainty, the disclosure by an authorized foreign bank — or by a person who controls an authorized foreign bank or by an entity that is affiliated with an authorized foreign bank — to the Superintendent of any information that is subject to a privilege under the law of evidence, solicitor-client privilege or the professional secrecy of advocates and notaries or to litigation privilege does not constitute a waiver of any of those privileges or that secrecy.

No disclosure

(2) The Superintendent shall not disclose any information referred to in subsection (1) to any person whose powers, duties or functions include

(a) the investigation or prosecution of an offence under any Act of Parliament or of the legislature of a province; or

(b) the investigation of, or conduct of proceedings in respect of, a violation under an Act referred to in paragraph (a).

170 The Act is amended by adding the following after section 638:

No waiver

638.1 (1) For greater certainty, the disclosure by a bank — or by a person who controls a bank or by an entity that is affiliated with a bank — to the Superintendent of any information that is subject to a privilege under the law of evidence, solicitor- client privilege or the professional secrecy of advocates and notaries or to litigation privilege does not constitute a waiver of any of those privileges or that secrecy.

No disclosure

(2) The Superintendent shall not disclose any information referred to in subsection (1) to any person whose powers, duties or functions include

(a) the investigation or prosecution of an offence under any Act of Parliament or of the legislature of a province; or

(b) the investigation of, or conduct of proceedings in respect of, a violation under an Act referred to in paragraph (a).

171 The Act is amended by adding the following after section 956.1:

No waiver

956.2 (1) For greater certainty, the disclosure by a bank holding company — or by a person who controls a bank holding company or by an entity that is affiliated with a bank holding company — to the Superintendent of any information that is subject to a privilege under the law of evidence, solicitor-client privilege or the professional secrecy of advocates and notaries or to litigation privilege does not constitute a waiver of any of those privileges or that secrecy.

No disclosure

(2) The Superintendent shall not disclose any information referred to in subsection (1) to any person whose powers, duties or functions include

(a) the investigation or prosecution of an offence under any Act of Parliament or of the legislature of a province; or

(b) the investigation of, or conduct of proceedings in respect of, a violation under an Act referred to in paragraph (a).

1991, c. 47 Insurance Companies Act

172 The Insurance Companies Act is amended by adding the following after section 672.2:

No waiver

672.3 (1) For greater certainty, the disclosure by a company, society, foreign company or provincial company — or by a person who controls one or by an entity that is affiliated with one — to the Superintendent of any information that is subject to a privilege under the law of evidence, solicitor-client privilege or the professional secrecy of advocates and notaries or to litigation privilege does not constitute a waiver of any of those privileges or that secrecy.

No disclosure

(2) The Superintendent shall not disclose any information referred to in subsection (1) to any person whose powers, duties or functions include

(a) the investigation or prosecution of an offence under any Act of Parliament or of the legislature of a province; or

(b) the investigation of, or conduct of proceedings in respect of, a violation under an Act referred to in paragraph (a).

173 The Act is amended by adding the following after section 999.1:

No waiver

999.2 (1) For greater certainty, the disclosure by an insurance holding company — or by a person who controls an insurance holding company or by an entity that is affiliated with an insurance holding company — to the Superintendent of any information that is subject to a privilege under the law of evidence, solicitor-client privilege or the professional secrecy of advocates and notaries or to litigation privilege does not constitute a waiver of any of those privileges or that secrecy.

No disclosure

(2) The Superintendent shall not disclose any information referred to in subsection

(1) to any person whose powers, duties or functions include

(a) the investigation or prosecution of an offence under any Act of Parliament or of the legislature of a province; or

(b) the investigation of, or conduct of proceedings in respect of, a violation under an Act referred to in paragraph (a).

DIVISION 4 2000, c. 17

Proceeds of Crime (Money Laundering) and Terrorist Financing Act 174 Section 13 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act is repealed.

175 (1) Subsection 14(3) of the Act is replaced by the following:

Limitation

(3) Currency or monetary instruments may no longer be retained under subsection (1) if the officer is satisfied that the currency or monetary instruments have been reported under subsection 12(1).

(2) Paragraph 14(4)(b) of the Act is replaced by the following:

(b) that if, within that period, the currency or monetary instruments are reported under subsection 12(1), they may no longer be retained; and

DIVISION 5

Greenhouse Gas Emissions Pricing and Other Topics Relating to Offshore Area 1987, c. 3

Canada–Newfoundland and Labrador Atlantic Accord Implementation Act 176 Section 29.3 of the Canada–Newfoundland and Labrador Atlantic Accord Implementation Act is replaced by the following:

Remittance of fees and charges: shared

29.3 (1) Subject to subsection (2), one half of the amounts of the fees and charges obtained in accordance with regulations made under section 29.1 shall be paid to the credit of the Receiver General and the other half shall be paid to the credit of Her Majesty in right of the Province, in the time and manner prescribed under those regulations.

Remittance of fees and charges to the Province

(2) If the fees and charges referred to in subsection (1) are related to the powers, duties or functions of the Board for the administration of the pricing mechanisms for greenhouse gas emissions referred to in subsection 164.3(1), they shall be paid in their entirety to the credit of Her Majesty in right of the Province.

177 The Act is amended by adding the following after section 164:

Pricing for Greenhouse Gas Emissions

Definitions

164.1 The following definitions apply in sections 164.2 and 164.3.

greenhouse gas has the same meaning as the definition of greenhouse gas in paragraph 2(f) of the Management of Greenhouse Gas Act, S.N.L. 2016, c. M-1.001. (gaz à effet de serre)

Management of Greenhouse Gas Act means the Management of Greenhouse Gas Act, S.N.L. 2016, c. M-1.001, and its regulations, as amended from time to time. (texte provincial)

Application

164.2 (1) Subject to subsection (2), the provisions of the Management of Greenhouse Gas Act relating to greenhouse gas emissions pricing apply, with any modifications that the circumstances require and that may be prescribed, to a work or activity authorized under this Part that is carried out within the offshore area.

Limitation

(2) Subsection (1) does not apply to any provision of the Management of Greenhouse Gas Act that imposes a tax.

Statutory Instruments Act

(3) The Statutory Instruments Act does not apply to any instrument made by a provincial official or body under the authority of the provisions of the Management of Greenhouse Gas Act that are incorporated by reference under subsection (1).

Service Fees Act

(4) For greater certainty, the Service Fees Act does not apply to any fee, charge or levy that is fixed under the provisions of the Management of Greenhouse Gas Act that are incorporated by reference under subsection (1).

Federal Courts Act

(5) Any official or body that exercises a power or performs a duty or function under the provisions of the Management of Greenhouse Gas Act that are incorporated by reference under subsection (1) is not a federal board, commission or other tribunal for the purposes of the Federal Courts Act.

Review or appeal in Provincial courts

(6) If a power is conferred or a duty or function is imposed by the provisions of the Management of Greenhouse Gas Act that are incorporated by reference under subsection (1), the exercise of the power or the performance of the duty or function is subject to review by, or appeal to, the courts of the Province in the same manner and to the same extent as if the laws of the Province applied.

Amounts collected

(7) Payments collected by an official or body under the provisions of the Management of Greenhouse Gas Act that are incorporated by reference under subsection (1) belong to Her Majesty in right of the Province and are not public money for the purposes of the Financial Administration Act.

Powers, duties and functions of Board

164.3 (1) The Board may, under an agreement with the appropriate provincial Minister or in accordance with the Management of Greenhouse Gas Act, exercise any power or perform any duty or function set out in that agreement or Act to ensure, within the offshore area, the administration and enforcement of the pricing mechanisms for greenhouse gas emissions set out in the provisions of that Act that are incorporated by reference under subsection 164.2(1).

Liability for acts and omissions

(2) In respect of any act or omission occurring in the exercise of a power or the

performance of a duty or function under subsection (1),

(a) Her Majesty in right of Canada is entitled to the same limits on liability, defences and immunities as those that would apply to Her Majesty in right of the Province when Her Majesty in right of the Province exercises such a power or performs such a duty or function under the law that applies in the Province; and

(b) any person or body exercising the power or performing the duty or function is entitled to the same limits on liability, defences and immunities as those that would apply to a person or body when the person or body exercises such a power or performs such a duty or function under the law that applies in the Province.

Disclosure of information

(3) In exercising its powers and performing its duties and functions under subsection (1), the Board may obtain from the appropriate provincial Minister and disclose to that Minister any information with respect to the administration of the Management of Greenhouse Gas Act.

2018, c. 12

Greenhouse Gas Pollution Pricing Act 178 The Greenhouse Gas Pollution Pricing Act is amended by adding the following after section 189:

Non-application

189.1 Despite section 164.2 of the Canada–Newfoundland and Labrador Atlantic Accord Implementation Act, if the offshore area, as defined in section 2 of that Act, is mentioned in Part 2 of Schedule 1 to this Act, section 164.2 of that Act does not apply.

2014, c. 13

Offshore Health and Safety Act 179 Subsection 53(5) of the Offshore Health and Safety Act is replaced by the following:

Repeal

(5) Unless repealed on an earlier date, the Canada–Newfoundland and Labrador Offshore Marine Installations and Structures Occupational Health and Safety Transitional Regulations, the Canada–Newfoundland and Labrador Offshore Marine Installations and Structures Transitional Regulations and the

Canada–Newfoundland and Labrador Offshore Area Diving Operations Safety Transitional Regulations are repealed on the expiry of six years after the day on which this section comes into force.

180 Subsection 92(5) of the Act is replaced by the following:

Repeal

(5) Unless repealed on an earlier date, the Canada–Nova Scotia Offshore Marine Installations and Structures Occupational Health and Safety Transitional Regulations, the Canada–Nova Scotia Offshore Marine Installations and Structures Transitional Regulations and the Canada–Nova Scotia Offshore Area Diving Operations Safety Transitional Regulations are repealed on the expiry of six years after the day on which this section comes into force.

Coming into Force

Order in council

181 Sections 176 to 178 come into force or are deemed to have come into force on a day to be fixed by order of the Governor in Council, but that day must not be before January 1, 2019.

DIVISION 6 R.S., c. C-44

Canada Business Corporations Act Amendments to the Act 182 The Canada Business Corporations Act is amended by adding the following after section 2:

Individual with significant control

2.1 (1) For the purposes of this Act, any of the following individuals is an individual with significant control over a corporation:

(a) an individual who has any of the following interests or rights, or any combination of them, in respect of a significant number of shares of the corporation:

(i) the individual is the registered holder of them,

(ii) the individual is the beneficial owner of them, or

(iii) the individual has direct or indirect control or direction over them;

(b) an individual who has any direct or indirect influence that, if exercised, would result in control in fact of the corporation; or

(c) an individual to whom prescribed circumstances apply.

Joint ownership or control

(2) Two or more individuals are each considered to be an individual with significant control over a corporation if, in respect of a significant number of shares of the corporation,

(a) an interest or right, or a combination of interests or rights, referred to in paragraph (1)(a) is held jointly by those individuals; or

(b) a right, or combination of rights, referred to in paragraph (1)(a) is subject to any agreement or arrangement under which the right or rights are to be exercised jointly or in concert by those individuals.

Significant number of shares

(3) For the purposes of this section, a significant number of shares of a corporation is

(a) any number of shares that carry 25% or more of the voting rights attached to all of the corporation’s outstanding voting shares; or

(b) any number of shares that is equal to 25% or more of all of the corporation’s outstanding shares measured by fair market value.

183 The Act is amended by adding the following after section 21:

Register

21.1 (1) The corporation shall prepare and maintain, at its registered office or at any other place in Canada designated by the directors, a register of individuals with significant control over the corporation that contains

(a) the names, the dates of birth and the latest known address of each individual with significant control;

(b) the jurisdiction of residence for tax purposes of each individual with significant control;

(c) the day on which each individual became or ceased to be an individual with significant control, as the case may be;

(d) a description of how each individual is an individual with significant control over the corporation, including, as applicable, a description of their interests and rights in respect of shares of the corporation;

(e) any other prescribed information; and

(f) a description of each step taken in accordance with subsection (2).

Updating of information

(2) At least once during each financial year of the corporation, the corporation shall take reasonable steps to ensure that it has identified all individuals with significant control over the corporation and that the information in the register is accurate, complete and up-to-date.

Recording of information

(3) If the corporation becomes aware of any information referred to in paragraphs (1) (a) to (e) as a result of steps taken in accordance with subsection (2) or through any other means, the corporation shall record that information in the register within 15 days of becoming aware of it.

Information from shareholders

(4) If the corporation requests information referred to in any of paragraphs (1)(a) to (e) from one of its shareholders, the shareholder shall, to the best of their knowledge, reply accurately and completely as soon as feasible.

Disposal of personal information

(5) Within one year after the sixth anniversary of the day on which an individual ceases to be an individual with significant control over the corporation, the corporation shall — subject to any other Act of Parliament and to any Act of the legislature of a province that provides for a longer retention period — dispose of any of that individual’s personal information, as defined in subsection 2(1) of the Personal Information Protection and Electronic Documents Act, that is recorded in the register.

Offence

(6) A corporation that, without reasonable cause, contravenes this section is guilty of an offence and liable on summary conviction to a fine not exceeding five thousand dollars.

Non-application

(7) This section does not apply to a corporation that

(a) is a reporting issuer or an émetteur assujetti under an Act of the legislature of a province relating to the regulation of securities;

(b) is listed on a designated stock exchange, as defined in subsection 248(1) of the Income Tax Act; or

(c) is a member of a prescribed class.

Inability to identify individuals

21.2 A corporation to which section 21.1 applies shall take prescribed steps if it is unable to identify any individuals with significant control over the corporation.

Disclosure to Director

21.3 (1) A corporation to which section 21.1 applies shall disclose to the Director, on request, any information in its register of individuals with significant control.

Access — affidavit

(2) Shareholders and creditors of the corporation or their personal representatives, on sending to the corporation or its agent or mandatary the affidavit referred to in subsection (3), may on application require the corporation or its agent or mandatary to allow the applicant access to the register of the corporation referred to in subsection 21.1(1) during the usual business hours of the corporation and, on payment of a reasonable fee, provide the applicant with an extract from that register.

Affidavit

(3) The affidavit required under subsection (2) shall contain

(a) the name and address of the applicant;

(b) the name and address for service of the body corporate, if the applicant is a body corporate; and

(c) a statement that any information obtained under subsection (2) will not be used except as permitted under subsection (5).

Application by body corporate

(4) If the applicant is a body corporate, the affidavit shall be made by a director or officer of the body corporate.

Use of information

(5) Information obtained under subsection (2) shall not be used by any person except in connection with

(a) an effort to influence the voting of shareholders of the corporation;

(b) an offer to acquire securities of the corporation; or

(c) any other matter relating to the affairs of the corporation.

Offence

(6) A person who, without reasonable cause, contravenes subsection (5) is guilty of an offence and liable on summary conviction to a fine not exceeding five thousand dollars or to imprisonment for a term not exceeding six months, or to both.

Offence — preparation and maintenance of register

21.4 (1) Every director or officer of a corporation who knowingly authorizes, permits or acquiesces in the contravention of subsection 21.1(1) by that corporation commits an offence, whether or not the corporation has been prosecuted or convicted.

Offence — recording of false or misleading information

(2) Every director or officer of a corporation who knowingly records or knowingly authorizes, permits or acquiesces in the recording of false or misleading information in the register of the corporation referred to in subsection 21.1(1) commits an offence.

Offence — provision of false or misleading information

(3) Every director or officer of a corporation who knowingly provides or knowingly authorizes, permits or acquiesces in the provision to any person or entity of false or misleading information in relation to the register of the corporation referred to in subsection 21.1(1) commits an offence.

Offence — subsection 21.1(4)

(4) Every shareholder who knowingly contravenes subsection 21.1(4) commits an offence.

Penalty

(5) A person who commits an offence under any of subsections (1) to (4) is liable on summary conviction to a fine not exceeding $200,000 or to imprisonment for a term not exceeding six months, or to both.

184 Section 250 of the Act is amended by adding the following after subsection (3):

Register of individuals with significant control

(4) For greater certainty, a register referred to in subsection 21.1(1) or an extract from it is not a report, return, notice or other document for the purposes of this section.

185 Subsection 261(1) of the Act is amended by adding the following after paragraph (c):

(c.01) prescribing the form of the register referred to in subsection 21.1(1) and the manner of preparing and maintaining it;

(c.02) respecting steps to be taken by a corporation for the purposes of subsection 21.1(2);

Coming into Force

Six months after royal assent

186 Sections 182 to 185 come into force on the day that, in the sixth month after the month in which this Act receives royal assent, has the same calendar number as the day on which it receives royal assent or, if that sixth month has no day with that number, the last day of that sixth month.

DIVISION 7

Intellectual Property Strategy

SUBDIVISION A R.S., c. P-4

Patent Act Amendments to the Act

187 (1) Subsection 10(1) of the Patent Act is replaced by the following:

Inspection by the public

10 (1) Subject to subsections (2) to (6) and section 20, all patents, applications for patents and documents relating to patents or applications for patents that are in the possession of the Patent Office shall be open to public inspection at the Patent Office, under any conditions that may be prescribed.

(2) Subsection 10(2) of the English version of the Act is replaced by the following:

Confidentiality period

(2) Except with the approval of the applicant, an application for a patent, or a document relating to the application, shall not be open to public inspection before a confidentiality period of 18 months has expired.

188 Subsection 27(5) of the Act is replaced by the following:

Separate claims

(5) For greater certainty, if a claim defines the subject-matter of an invention in the alternative, each alternative is a separate claim for the purposes of sections 2, 28.1 to 28.3, 56 and 78.3.

189 Subsection 36(4) of the Act is replaced by the following:

Separate applications

(4) A divisional application shall be deemed to be a separate and distinct application under this Act, to which its provisions apply as fully as may be, and separate fees shall be paid on the divisional application and, except for the purposes of subsections 27(6) and (7), it shall have the same filing date as the original application.

190 The Act is amended by adding the following after section 52:

Standard-Essential Patents Subsequent patentee or holder bound

52.1 (1) A licensing commitment in respect of a standard-essential patent that binds the patentee, binds any subsequent patentee and any holder of any certificate of supplementary protection that sets out that patent.

Subsequent holder bound

(2) If a certificate of supplementary protection sets out a standard-essential patent, a licensing commitment that binds the holder of that certificate of supplementary protection, binds any subsequent holder of the certificate of supplementary protection.

Application

(3) Subsections (1) and (2) apply despite any other Act of Parliament and any decision or order made under such an Act.

Regulations

52.2 The Governor in Council may make regulations, for the purposes of section 52.1, respecting what constitutes, or does not constitute, a licensing commitment or a standard-essential patent.

191 The Act is amended by adding the following after section 53:

Admissible in evidence

53.1 (1) In any action or proceeding respecting a patent, a written communication, or any part of such a communication, may be admitted into evidence to rebut any representation made by the patentee in the action or proceeding as to the construction of a claim in the patent if

(a) it is prepared in respect of

(i) the prosecution of the application for the patent,

(ii) a disclaimer made in respect of the patent, or

(iii) a request for re-examination, or a re-examination proceeding, in respect of the patent; and

(b) it is between

(i) the applicant for the patent or the patentee; and

(ii) the Commissioner, an officer or employee of the Patent Office or a member of a re-examination board.

Divisional application

(2) For the purposes of this section, the prosecution of a divisional application is deemed to include the prosecution of the original application before that divisional application is filed.

Reissued patent

(3) For the purposes of this section, a written communication is deemed to be prepared in respect of the prosecution of the application for a reissued patent if it is prepared in respect of

(a) the prosecution of the application for the patent that was surrendered and

from which the reissued patent results; or

(b) the application for reissuance.

192 Subsection 55.2(6) of the Act is replaced by the following:

For greater certainty

(6) For greater certainty, subsection (1) does not affect any exception to the exclusive property or privilege granted by a patent that exists at law in respect of acts done privately and on a non-commercial scale or for a non-commercial purpose.

193 The Act is amended by adding the following after section 55.2:

Exception — experimentation

55.3 (1) An act committed for the purpose of experimentation relating to the subject- matter of a patent is not an infringement of the patent.

Regulations

(2) The Governor in Council may make regulations respecting

(a) factors that the court may consider, must consider or is not permitted to consider in determining whether an act is, or is not, committed for the purpose set out in subsection (1); and

(b) circumstances in which an act is, or is not, committed for the purpose set out in subsection (1).

194 Section 56 of the Act is replaced by the following:

Exception — prior use

56 (1) Subject to subsection (2), if — before the claim date of a claim in a patent — a person, in good faith, committed an act that would otherwise constitute an infringement of the patent in respect of that claim, or made serious and effective preparations to commit such an act, it is not an infringement of the patent or any certificate of supplementary protection that sets out the patent, in respect of that claim, if the person commits the same act on or after that claim date.

Transfer

(2) If the act referred to in subsection (1) is committed or the preparations to commit it are made in the course of a business and that business, or the part of that business in the course of which the act was committed or the preparations were made, is subsequently transferred,

(a) subsection (1) or paragraph (b), as the case may be, does not apply to an act committed by the transferor after the transfer; and

(b) it is not an infringement of the patent or any certificate of supplementary protection that sets out the patent, in respect of the claim, if the transferee commits the act after the transfer.

Exception — use or sale of article

(3) The use or sale of an article is not an infringement of a patent or any certificate of supplementary protection that sets out the patent if that article was acquired, directly or indirectly, from a person who, at the time they disposed of it, could sell it without infringing the patent or the certificate

(a) because the person, before the claim date of a claim in the patent, in good faith, committed an act that would otherwise constitute an infringement of the patent in respect of that claim and they disposed of the article before that claim date; or

(b) under subsection (1) or paragraph (2)(b).

Exception — use of service

(4) The use of a service is not an infringement of a patent if the service is provided by a person who, under subsection (1) or paragraph (2)(b), is able to provide it without infringing the patent.

Non-application

(5) Subsection (1) or paragraph (3)(a) does not apply if the person referred to in that subsection or that paragraph was able, as the case may be, to commit the act or make the preparations to commit the act only because they obtained knowledge of the subject-matter defined by the claim, directly or indirectly, from the applicant of the application on the basis of which the patent was granted and they knew that the applicant was the source of the knowledge.

Exception — use of article

(6) Subject to subsection (7), the use of an article is not an infringement of a patent or any certificate of supplementary protection that sets out the patent, in respect of a claim, if the article was acquired, directly or indirectly, from a person who, before the claim date of that claim, in good faith, made or sold, or made serious and effective preparations to make or sell, an article that is substantially the same as the one used, for that use.

Transfer

(7) If the making or selling referred to in subsection (6) was done or the preparations to do so were made in the course of a business and that business, or the part of that business in the course of which the making or selling was done or the preparations were made, is subsequently transferred, then

(a) subsection (6) or paragraph (b), as the case may be, does not apply in respect of an article that is made or sold by the transferor after the transfer; and

(b) it is not an infringement of the patent or any certificate of supplementary protection that sets out the patent, in respect of a claim referred to in subsection (6), to use an article for the use referred to in that subsection if it was made or sold for that use by the transferee after the transfer.

Non-application

(8) Subsection (6) does not apply if the person referred to in that subsection was able to make or sell, or to make the preparations to make or sell, the article only because they obtained knowledge of the use defined by the claim, directly or indirectly, from the applicant of the application on the basis of which the patent was granted and they knew that the applicant was the source of the knowledge.

Exception — use of service

(9) Subject to subsection (10), the use of a service is not an infringement of a patent in respect of a claim if the service is provided by a person who, before the claim date of that claim, in good faith, provided, or made serious and effective preparations to provide, a service that is substantially the same as the one used, for that use.

Transfer

(10) If the service referred to in subsection (9) was provided or the preparations to provide it were made in the course of a business and that business, or the part of that business in the course of which the service was provided or the preparations to do so were made, is subsequently transferred, then, after the transfer

(a) the transferor is deemed to no longer be the person referred to in subsection (9) for the purposes of that subsection; and

(b) the transferee is deemed to be the person who provided the service for the purposes of subsection (9).

Non-application

(11) Subsection (9) does not apply if the person referred to in that subsection was able to provide the service or make the preparations to provide it only because they obtained knowledge of the use defined by the claim, directly or indirectly, from the applicant of the application on the basis of which the patent was granted and they knew that the applicant was the source of the knowledge.

195 The Act is amended by adding the following after section 76.1:

Written Demands Requirements

76.2 (1) Any written demand received by a person in Canada, that relates to an invention that is patented in Canada or elsewhere or that is protected by a certificate of supplementary protection in Canada or by analogous rights granted elsewhere, must comply with the prescribed requirements.

Federal Court

(2) Any person who receives a written demand that does not comply with the prescribed requirements, and any person who is aggrieved as a result of the receipt by another person of such a written demand, may bring a proceeding in the Federal Court.

Relief

(3) If the Federal Court is satisfied that the written demand does not comply with the prescribed requirements, it may grant any relief that it considers appropriate, including by way of recovery of damages, punitive damages, an injunction, a declaration or an award of costs.

Liability — special case

(4) If a corporation sends a written demand that does not comply with the prescribed requirements, is notified of those requirements and of the demand’s defects in respect of those requirements and does not, within a reasonable time after receiving

the notice of those defects, remedy them, the corporation’s officers, directors, agents or mandataries are jointly and severally, or solidarily, liable with the corporation if they directed, authorized, assented to, acquiesced in or participated in the sending of the demand.

Due diligence

(5) A person is not to be found liable under subsection (4) if they establish that they exercised due diligence to ensure that the written demand complies with the prescribed requirements.

Regulations

76.3 The Governor in Council may make regulations for the purposes of section 76.2, including regulations

(a) respecting what constitutes a written demand or an aggrievement;

(b) respecting the requirements with which a written demand must comply;

(c) respecting factors that the Federal Court may consider, must consider or is not permitted to consider in making an order under subsection 76.2(3); and

(d) respecting the circumstances in which a defendant is not to be found liable in a proceeding brought under subsection 76.2(2).

196 Section 78.2 of the Act is replaced by the following:

Special case

78.2 (1) Subject to subsections (2) and (3), any matter arising on or after the day on which this subsection comes into force in respect of a patent issued on the basis of an application whose filing date is before October 1, 1989 shall be dealt with and disposed of in accordance with sections 38.1, 45, 46 and 48.1 to 48.5 and with the provisions of this Act, other than sections 46 and 56, as they read immediately before October 1, 1989.

Application of amendments to Act

(2) The provisions of this Act that apply as provided in subsection (1) shall be read subject to any amendments to this Act, other than the amendments that came into force on October 1, 1989 or October 1, 1996 or that were made by sections 188, 189, and 195 of the Budget Implementation Act, 2018, No 2.

October 1, 1996

(3) Section 56 of the Patent Act, as it read immediately before October 1, 1989, applies in respect of a purchase, construction or acquisition made before October 1, 1996 of an invention for which a patent is issued on the basis of an application filed before October 1, 1989.

197 The Act is amended by adding the following after section 123:

Legal Proceedings in Respect of Certificates of Supplementary Protection Admissible in evidence

123.1 A written communication, or any part of such a communication, that is admissible under section 53.1 in respect of a patent set out in a certificate of supplementary protection may be admitted into evidence to any action or proceeding respecting the certificate of supplementary protection to rebut any representation made by the holder of the certificate of supplementary protection in the action or proceeding as to the construction of a claim in the patent set out in the certificate of supplementary protection.

198 (1) Paragraph 124(1)(f) of the Act is replaced by the following:

(f) subsection 55.3(1), with any reference to “patent” to be read as a reference to “certificate of supplementary protection”;

(2) Section 124 of the Act is amended by adding the following after subsection (2):

Regulations

(2.1) The Governor in Council may make regulations respecting

(a) factors that the court may consider, must consider or is not permitted to consider in determining whether an act is, or is not, committed for the purpose of experimentation relating to the subject-matter of the certificate of supplementary protection; and

(b) circumstances in which an act is, or is not, committed for the purpose of experimentation relating to the subject-matter of the certificate of supplementary protection.

199 Paragraph 134(1)(f) of the English version of the Act is replaced by the following:

(f) respecting the circumstances in which any patentee or holder of a certificate of supplementary protection may or must be represented by another person in respect of a certificate of supplementary protection or an application for such a certificate;

Transitional Provisions

Section 52.1 of Patent Act

200 Section 52.1 of the Patent Act applies in respect of any action or proceeding that has not been finally disposed of on the coming into force of that section.

Sections 53.1 and 123.1 of Patent Act

201 Sections 53.1 and 123.1 of the Patent Act apply in respect of any action or proceeding that has not been finally disposed of on the coming into force of that section 53.1.

Section 55.3 of Patent Act

202 Section 55.3 and paragraph 124(1)(f) of the Patent Act apply in respect of any action or proceeding that has not been finally disposed of on the coming into force of that section 55.3.

Section 56 of Patent Act

203 (1) Section 56 of the Patent Act, as enacted by section 194 of this Act, applies only in respect of an action or proceeding in respect of a patent issued on the basis of an application whose filing date is on or after October 1, 1989 that is commenced on or after October 29, 2018.

Section 56 — previous version

(2) Section 56 of the Patent Act, as it read immediately before the coming into force of section 194 of this Act, applies in respect of any action or proceeding that is in respect of a patent issued on the basis of an application whose filing date is on or after October 1, 1989 and that is commenced before October 29, 2018. 2014, c. 39 Related Amendments to the Economic Action Plan 2014 Act, No. 2

204 Subsection 118(5) of the Economic Action Plan 2014 Act, No. 2 is amended by replacing the paragraph 12(1)(j.75) that it enacts with the following:

(j.75) establishing a period for the purposes of subsections 55.11(3), (7) and (9);

205 Section 119 of the Act is amended by repealing the section 15.1 that it enacts.

206 Subsection 125(1) of the Act is amended by replacing the subsection 28.4 (2.1) that it enacts with the following:

Request deemed never filed

(2.1) Except for the purposes of subsection 10(3), a request for priority is deemed never to have been made if the request is not made in accordance with the regulations or if the applicant does not submit the information, other than the number of each previously regularly filed application, required under subsection (2).

207 (1) Section 136 of the Act is amended by replacing the portion of the subsection 55.11(1) before paragraph (a) that it enacts with the following:

Exception — third party rights

55.11 (1) This section applies only in respect of the following patents and certificates of supplementary protection that set out the following patents:

(2) Section 136 of the Act is amended by replacing the subsections 55.11(2) to (4) that it enacts with the following:

Act committed during period

(2) If, during a period that is established by regulations made under paragraph 12(1) (j.74) that relates to a patent, a person, in good faith, committed an act that would otherwise constitute an infringement of that patent, that act is not an infringement of the patent.

Act committed after period

(3) Subject to subsection (4), if — during a period established by regulations made under paragraph 12(1)(j.75) that relates to a patent — a person, in good faith, committed an act that would otherwise constitute an infringement of that patent or made serious and effective preparations to commit that act, it is not an infringement of the patent or any certificate of supplementary protection that sets out the patent if the person commits the act after that period.

Transfer

(4) If the act referred to in subsection (3) is committed or the preparations to commit it are made in the course of a business and that business, or the part of that business in the course of which the act was committed or the preparations were made, is subsequently transferred,

(a) subsection (3) or paragraph (b), as the case may be, does not apply in respect of an act committed by the transferor after the transfer; and

(b) it is not an infringement of the patent or any certificate of supplementary protection that sets out the patent if the transferee commits the act after the transfer.

Use or sale of article

(5) The use or sale of an article is not an infringement of a patent or any certificate of supplementary protection that sets out the patent if that article was acquired, directly or indirectly, from a person who, at the time they disposed of it, could, under subsection (2) or (3) or paragraph (4)(b), sell the article without infringing the patent or the certificate.

Use of service

(6) The use of a service is not an infringement of a patent if the service is provided by a person who, under subsection (2) or (3) or paragraph (4)(b), is able to provide it without infringing the patent.

Use of article

(7) Subject to subsection (8), the use of an article is not an infringement of a patent or any certificate of supplementary protection that sets out the patent if the article was acquired, directly or indirectly, from a person who, during a period that is established by regulations made under paragraph 12(1)(j.75) that relates to that patent, in good faith, made or sold, or made serious and effective preparations to make or sell, an article that is substantially the same as the one used, for that use.

Transfer

(8) If the making or selling referred to in subsection (7) was done or the preparations to do so were made in the course of a business and that business, or the part of that business in the course of which the making or selling was done or the preparations were made, is subsequently transferred, then

(a) subsection (7) or paragraph (b), as the case may be, does not apply in respect of an article that is made or sold by the transferor after the transfer; and

(b) it is not an infringement of a patent or a certificate of supplemental protection referred to in subsection (7) to use an article for the use referred to in that subsection if it was made or sold for that use by the transferee after the transfer.

Use of service

(9) Subject to subsection (10), the use of a service is not an infringement of a patent if the service is provided by a person who, during a period that is established by regulations made under paragraph 12(1)(j.75) that relates to that patent, provided, or made serious and effective preparations to provide, a service that is substantially the same as the one used, for that use.

Transfer

(10) If, during the period referred to in subsection (9), the service was provided or the preparations to provide it were made in the course of a business and that business, or the part of that business in the course of which the service was provided or the preparations to do so were made, is subsequently transferred, then, after the transfer

(a) the transferor is deemed to no longer be the person referred to in subsection (9) for the purposes of that subsection; and

(b) the transferee is deemed to be the person who provided the service for the purposes of subsection (9).

208 Section 140 of the Act is amended by replacing the section 78.53 that it enacts with the following:

Patents — filing date before October 1, 1989

78.53 (1) Subject to subsection 78.55(2), any matter arising on or after the coming- into-force date, in respect of a patent granted on the basis of an application whose filing date is before October 1, 1989, shall be dealt with and disposed of in accordance with

(a) the provisions of this Act, other than the definitions claim date, filing date and request for priority in section 2, sections 10, 27 to 28.4, 34.1 to 36, 38.2 and 55, paragraphs 55.11(1)(a) and (b) and section 56; and

(b) sections 10 and 55 and subsections 61(1) and (3), as they read immediately before October 1, 1989.

Special case

(2) Section 56 of the Patent Act, as it read immediately before October 1, 1989, applies in respect of a purchase, construction or acquisition made before October 1, 1996 of an invention for which a patent is issued on the basis of an application filed before October 1, 1989.

2017, c. 6 Consequential Amendment to the Canada–European Union Comprehensive Economic and Trade Agreement Implementation Act

209 Subsection 135(11) of the Canada–European Union Comprehensive Economic and Trade Agreement Implementation Act is repealed.

Coordinating Amendments

2014, c. 39

210 (1) In this section, other Act means the Economic Action Plan 2014 Act, No. 2.

(2) If section 139 of the other Act comes into force before section 196 of this Act, then that section 196 is deemed never to have come into force and is repealed.

(3) If section 139 of the other Act comes into force on the same day as section 196 of this Act, then that section 196 is deemed to have come into force before that section 139.

(4) If subsection 118(5) of the other Act comes into force before section 204 of this Act, then

(a) that section 204 is deemed never to have come into force and is repealed; and

(b) paragraph 12(1)(j.75) of the Patent Act is replaced with the following:

(j.75) establishing a period for the purposes of subsections 55.11(3), (7) and (9);

(5) If subsection 118(5) of the other Act comes into force on the same day as section 204 of this Act, then that section 204 is deemed to have come into force before that subsection 118(5).

(6) If section 119 of the other Act comes into force before section 205 of this Act, then

(a) that section 205 is deemed never to have come into force and is repealed; and

(b) section 15.1 of the Patent Act is repealed.

(7) If section 119 of the other Act comes into force on the same day as section 205 of this Act, then that section 205 is deemed to have come into force before that section 119.

(8) If subsection 125(1) of the other Act comes into force before section 206 of this Act, then

(a) that section 206 is deemed never to have come into force and is repealed; and

(b) subsection 28.4(2.1) of the Patent Act is replaced by the following:

Request deemed never filed

(2.1) Except for the purposes of subsection 10(3), a request for priority is deemed never to have been made if the request is not made in accordance with the regulations or if the applicant does not submit the information, other than the number of each previously regularly filed application, required under subsection (2).

(9) If subsection 125(1) of the other Act comes into force on the same day as section 206 of this Act, then that section 206 is deemed to have come into force before that subsection 125(1).

(10) If section 136 of the other Act comes into force before section 207 of this Act, then

(a) that section 207 is deemed never to have come into force and is repealed;

(b) the portion of subsection 55.11(1) of the Patent Act before paragraph (a) is replaced by the following:

Exception — third party rights

55.11 (1) This section applies only in respect of the following patents and certificates of supplementary protection that set out the following patents:

(c) subsections 55.11(2) to (10) of the Patent Act are replaced by the following:

Act committed during period

(2) If, during a period that is established by regulations made under paragraph 12(1) (j.74) that relates to a patent, a person, in good faith, committed an act that would otherwise constitute an infringement of that patent, that act is not an infringement of the patent.

Act committed after period

(3) Subject to subsection (4), if — during a period established by regulations made under paragraph 12(1)(j.75) that relates to a patent — a person, in good faith, committed an act that would otherwise constitute an infringement of that patent or made serious and effective preparations to commit that act, it is not an infringement of the patent or any certificate of supplementary protection that sets out the patent if the person commits the act after that period.

Transfer

(4) If the act referred to in subsection (3) is committed or the preparations to commit it are made in the course of a business and that business, or the part of that business in the course of which the act was committed or the preparations were made, is subsequently transferred,

(a) subsection (3) or paragraph (b), as the case may be, does not apply in respect of an act committed by the transferor after the transfer; and

(b) it is not an infringement of the patent or any certificate of supplementary protection that sets out the patent if the transferee commits the act after the transfer.

Use of sale of article

(5) The use or sale of an article is not an infringement of a patent or any certificate of supplementary protection that sets out the patent if that article was acquired, directly or indirectly, from a person who, at the time they disposed of it, could, under subsection (2) or (3) or paragraph (4)(b), sell the article without infringing the patent or the certificate.

Use of service

(6) The use of a service is not an infringement of a patent if the service is provided by a person who, under subsection (2) or (3) or paragraph (4)(b), is able to provide it without infringing the patent.

User of article

(7) Subject to subsection (8), the use of an article is not an infringement of a patent or any certificate of supplementary protection that sets out the patent if the article was acquired, directly or indirectly, from a person who, during a period that is established by regulations made under paragraph 12(1)(j.75) that relates to that patent, in good faith, made or sold, or made serious and effective preparations to make or sell, an article that is substantially the same as the one used, for that use.

Transfer

(8) If the making or selling referred to in subsection (7) was done or the preparations to do so were made in the course of a business and that business, or the part of that business in the course of which the making or selling was done or the preparations were made, is subsequently transferred, then

(a) subsection (7) or paragraph (b), as the case may be, does not apply in respect of an article that is made or sold by the transferor after the transfer; and

(b) it is not an infringement of a patent or a certificate of supplemental protection referred to in subsection (7) to use an article for the use referred to in that subsection if it was made or sold for that use by the transferee after the transfer.

Use of service

(9) Subject to subsection (10), the use of a service is not an infringement of a patent if the service is provided by a person who, during a period that is established by regulations made under paragraph 12(1)(j.75) that relates to that patent, provided, or made serious and effective preparations to provide, a service that is substantially the same as the one used, for that use.

Transfer

(10) If, during the period referred to in subsection (9), the service was provided or the preparations to provide it were made in the course of a business and that business, or the part of that business in the course of which the service was provided or the preparations to do so were made, is subsequently transferred, then, after the transfer

(a) the transferor is deemed to no longer be the person referred to in subsection (9) for the purposes of that subsection; and

(b) the transferee is deemed to be the person who provided the service for the purposes of subsection (9).

(11) If section 136 of the other Act and section 207 of this Act come into force on the same day, then that section 207 is deemed to have come into force before that section 136.

(12) If section 140 of the other Act comes into force before section 208 of this Act, then

(a) that section 208 is deemed never to have come into force and is repealed; and

(b) section 78.53 of the Patent Act is replaced by the following:

Patents — filing date before October 1, 1989

78.53 (1) Subject to subsection 78.55(2), any matter arising on or after the coming- into-force date, in respect of a patent granted on the basis of an application whose filing date is before October 1, 1989, shall be dealt with and disposed of in accordance with

(a) the provisions of this Act, other than the definitions claim date, filing date and request for priority in section 2, sections 10, 27 to 28.4, 34.1 to 36, 38.2 and 55, paragraphs 55.11(1)(a) and (b) and section 56; and

(b) sections 10 and 55 and subsections 61(1) and (3), as they read immediately before October 1, 1989.

Special case

(2) Section 56 of the Patent Act, as it read immediately before October 1, 1989, applies in respect of a purchase, construction or acquisition made before October 1, 1996, of an invention for which a patent is issued on the basis of an application filed before October 1, 1989.

(13) If section 140 of the other Act and section 208 of this Act come into force on the same day, then that section 208 is deemed to have come into force before that section 140.

2015, c. 36

211 (1) In this section, other Act means the Economic Action Plan 2015 Act, No. 1.

(2) If section 65 of the other Act comes into force before section 189 of this Act, then

(a) that section 189 is deemed never to have come into force and is

repealed; and

(b) subsection 36(4) of the Patent Act is replaced by the following:

Separate applications

(4) A divisional application shall be deemed to be a separate and distinct application under this Act, to which its provisions apply as fully as may be, and separate fees shall be paid on the divisional application and, except for the purposes of subsections 27(6) and (7), it shall have the same filing date as the original application.

(3) If section 65 of the other Act comes into force on the same day as section 189 of this Act, then that section 189 is deemed to have come into force before that section 65.

(4) On the first day on which both section 65 of the other Act and section 191 of this Act are in force, subsection 53.1(2) of the French version of the Patent Act is replaced by the following:

Demande divisionnaire

(2) Pour l’application du présent article, la poursuite de toute demande divisionnaire est réputée comprendre la poursuite de la demande originale avant le dépôt de cette demande divisionnaire.

2017, c. 6

212 (1) In this section, other Act means the Canada–European Union Comprehensive Economic and Trade Agreement Implementation Act.

(2) If subsection 135(11) of the other Act produces its effects before section 209 of this Act, then

(a) that section 209 is deemed never to have come into force and is repealed; and

(b) paragraph 124(1)(d.1) of the Patent Act is repealed.

(3) If subsection 135(11) of the other Act produces its effects on the day on which section 209 of this Act comes into force, then that subsection 135(11) is deemed to have produced its effects before that section 209 comes into force.

Coming into Force

2014, c. 39 or royal assent

213 (1) Section 189 and subsection 198(2) come into force on the day on which subsection 120(2) and section 136 of the Economic Action Plan 2014 Act, No. 2 come into force or, if it is later, on the day on which this Act receives royal assent.

September 21, 2017

(2) Section 199 is deemed to have come into force on September 21, 2017.

SUBDIVISION B

Trade-marks R.S., c. T-13 Trade-marks Act

214 Paragraph (a) of the definition pays d’origine in section 2 of the French version of the Trade-marks Act is replaced by the following:

a) Le pays de l’Union où l’auteur d’une demande d’enregistrement d’une marque de commerce avait, à la date de la demande, un établissement industriel ou commercial effectif et sérieux;

215 Section 9 of the Act is amended by adding the following after subsection (2):

For greater certainty

(3) For greater certainty, and despite any public notice of adoption and use given by the Registrar under paragraph (1)(n), subparagraph (1)(n)(iii) does not apply with respect to a badge, crest, emblem or mark if the entity that made the request for the public notice is not a public authority or no longer exists.

Notice of non-application

(4) In the circumstances set out in subsection (3), the Registrar may, on his or her own initiative or at the request of a person who pays a prescribed fee, give public notice that subparagraph (1)(n)(iii) does not apply with respect to the badge, crest, emblem or mark.

216 The Act is amended by adding the following after section 11:

Exception

11.01 Despite section 11, a person may use a badge, crest, emblem or mark described in subparagraph 9(1)(n)(iii) if, at the time of use, the entity that made the request for a public notice under paragraph 9(1)(n) with respect to the badge, crest, emblem or mark is not a public authority or no longer exists.

217 (1) Section 11.13 of the Act is amended by adding the following after subsection (6.1):

Withdrawal of objection

(6.2) If, in the opinion of the Registrar, an objector is in default in the continuation of an objection, the Registrar may, after giving notice to the objector of the default, treat the objection as withdrawn unless the default is remedied within the time specified in the notice.

(2) Section 11.13 of the Act is amended by adding the following after subsection (8):

Costs

(9) Subject to the regulations, the Registrar may, by order, award costs in a proceeding under this section.

Order of Federal Court

(10) A certified copy of an order made under subsection (9) may be filed in the Federal Court and, on being filed, the order becomes and may be enforced as an order of that Court.

218 Subsection 18(1) of the Act is amended by striking out “or” at the end of paragraph (c), by adding “or” at the end of paragraph (d) and by adding the following after paragraph (d):

(e) the application for registration was filed in bad faith.

219 The Act is amended by adding the following after section 36:

Withdrawal of opposition

36.1 If, in the opinion of the Registrar, an opponent is in default in the continuation of an opposition referred to in section 38, the Registrar may, after giving notice to the opponent of the default, treat the opposition as withdrawn unless the default is remedied within the time specified in the notice.

220 Subsection 38(2) of the Act is amended by adding the following after paragraph (a):

(a.1) that the application was filed in bad faith;

221 The Act is amended by adding the following after section 38:

Costs

38.1 (1) Subject to the regulations, the Registrar may, by order, award costs in a proceeding under section 38.

Order of Federal Court

(2) A certified copy of an order made under subsection (1) may be filed in the Federal Court and, on being filed, the order becomes and may be enforced as an order of that Court.

222 Section 45 of the Act is amended by adding the following after subsection (4):

Costs

(4.1) Subject to the regulations, the Registrar may, by order, award costs in a proceeding under this section.

Order of Federal Court

(4.2) A certified copy of an order made under subsection (4.1) may be filed in the Federal Court and, on being filed, the order becomes and may be enforced as an order of that Court.

223 The Act is amended by adding the following after section 45:

Confidentiality Orders Request to keep evidence confidential

45.1 (1) A party to a proceeding under section 11.13, 38 or 45 may make a request to the Registrar, in accordance with the regulations, that some or all of the evidence that they intend to submit to the Registrar be kept confidential.

Restriction

(2) The Registrar shall not consider a request if the party who makes it submits the evidence to the Registrar before the Registrar either gives notice under subsection (3) or makes an order under subsection (4).

Registrar not satisfied

(3) If the Registrar is not satisfied that the evidence should be kept confidential, the Registrar shall notify the party who made the request accordingly.

Confidentiality order

(4) If the Registrar is satisfied that the evidence should be kept confidential, he or she may, on any terms that he or she considers appropriate, order that the evidence be kept confidential.

Consequences of order

(5) If the Registrar makes an order under subsection (4),

(a) the party who made the request may submit the evidence to the Registrar and, if it is submitted, shall serve it on the other party in accordance with the order;

(b) subsections 11.13(5.1), 38(9) and 45(2.1) do not apply with respect to the evidence;

(c) section 29 does not apply to the evidence; and

(d) the Registrar shall take measures to ensure that the evidence is kept confidential when the evidence or a copy of the evidence is transmitted to the Federal Court under section 60.

Order of Federal Court

(6) A certified copy of an order made under subsection (4) may be filed in the Federal Court and, on being filed, the order becomes and may be enforced as an order of that Court.

224 The Act is amended by adding the following after section 46:

Renewal for goods or services

46.1 The registration of a trademark may be renewed for any of the goods or services in respect of which the trademark is registered.

225 Section 53.2 of the Act is amended by adding the following after subsection (1):

Exception

(1.1) If, within a period of three years beginning on the date of registration of a trademark, the owner of the registered trademark makes an application claiming that an act has been done contrary to section 19, 20 or 22, the owner is not entitled to relief unless the trademark was in use in Canada at any time during that period or special circumstances exist that excuse the absence of use in Canada during that period.

226 Subsection 56(5) of the Act is replaced by the following:

Additional evidence

(5) If, on an appeal under subsection (1), the Federal Court grants leave to adduce evidence in addition to that adduced before the Registrar, the Court may exercise, with respect to that additional evidence, any discretion vested in the Registrar.

227 Section 65 of the Act is amended by striking out “and” at the end of paragraph (m) and by replacing paragraph (n) with the following:

(n) respecting the awarding of costs under subsections 11.13(9), 38.1(1) and 45 (4.1);

(o) respecting requests made under subsection 45.1(1); and

(p) prescribing anything that by this Act is to be prescribed.

228 The Act is amended by adding the following after section 65.2:

Case management

65.3 (1) For greater certainty, the Governor in Council may make regulations under paragraphs 65(i) and 65.2(b) respecting the case management by the Registrar of proceedings referred to in those paragraphs.

Time or manner

(2) The Governor in Council may make regulations authorizing the Registrar to fix, despite any time or manner that is provided for under this Act with respect to any of the proceedings referred to in subsection (1), the time by which or the manner in which any step in a case-managed proceeding is to be completed and, in that case, the provisions of this Act and the regulations apply with respect to the proceeding with any modifications that the circumstances require.

229 The Act is amended by adding the following after section 68.1:

Non-application of paragraph 38(2)(a.1)

68.2 No person shall oppose an application for registration of a trademark on the ground set out in paragraph 38(2)(a.1) if the application was advertised under subsection 37(1) before the day on which that paragraph comes into force.

230 Subsection 70(2) of the Act is replaced by the following:

Regulations

(2) For greater certainty, a regulation made under this Act applies to an application referred to in subsection (1), unless the regulation provides otherwise.

2014, c. 20 Economic Action Plan 2014 Act, No. 1

231 Subsection 326(4) of the Economic Action Plan 2014 Act, No. 1 is amended by replacing the subsection 12(3) that it enacts with the following:

Registrable if distinctive

(3) A trademark that is not registrable by reason of paragraph (1)(a) or (b) is registrable if it is distinctive at the filing date of an application for its registration, determined without taking into account subsection 34(1), having regard to all the circumstances of the case including the length of time during which it has been used.

232 Section 339 of the Act is amended by replacing the portion of subsection 32(1) before paragraph (a) that it enacts with the following:

Further evidence in certain cases

32 (1) An applicant shall furnish the Registrar with any evidence that the Registrar may require establishing that the trademark is distinctive at the filing date of the application for its registration, determined without taking into account subsection 34 (1), if any of the following apply:

233 Subsection 343(2) of the Act is amended by replacing the paragraphs 38(2) (e) and (f) that it enacts with the following:

(e) that, at the filing date of the application in Canada, determined without taking into account subsection 34(1), the applicant was not using and did not propose to use the trademark in Canada in association with the goods or services specified in the application; or

(f) that, at the filing date of the application in Canada, determined without taking into account subsection 34(1), the applicant was not entitled to use the trademark in Canada in association with those goods or services.

234 Section 344 of the Act is amended by replacing the paragraphs 39(1)(a) and (b) that it enacts with the following:

(a) within the scope of the original application on its filing date, determined without taking into account subsection 34(1); and

(b) within the scope of the original application on the day on which the divisional application is filed, if the divisional application is filed on or after the day on which the original application is advertised under subsection 37(1).

235 Subsection 367(60) of the Act is amended by replacing the paragraphs 39 (1)(a) and (b) that it enacts with the following:

(a) within the scope of the original application on its filing date, determined without taking into account subsection 34(1); and

(b) within the scope of the original application on the day on which the divisional application is filed, if the divisional application is filed on or after the day on which the original application is advertised under subsection 37(1).

2014, c. 32 Combating Counterfeit Products Act

236 Subsection 15(4) of the Combating Counterfeit Products Act is amended by replacing the subsection 12(3) that it enacts with the following:

Registrable if distinctive

(3) A trade-mark that is not registrable by reason of paragraph (1)(a) or (b) is registrable if it is distinctive at the filing date of an application for its registration, determined without taking into account subsection 34(1), having regard to all the circumstances of the case including the length of time during which it has been used.

237 Section 31 of the Act is amended by replacing the portion of subsection 32 (1) before paragraph (a) that it enacts with the following:

Further evidence in certain cases

32 (1) An applicant shall furnish the Registrar with any evidence that the Registrar may require establishing that the trade-mark is distinctive at the filing date of the application for its registration, determined without taking into account subsection 34 (1), if any of the following apply:

238 Section 36 of the Act is amended by replacing the paragraphs 39.1(1)(a) and (b) that it enacts with the following:

(a) within the scope of the original application on its filing date, determined without taking into account subsection 34(1); and

(b) within the scope of the original application on the day on which the divisional application is filed, if the divisional application is filed on or after the day on which the original application is advertised under subsection 37(1).

Coordinating Amendments

2015, c. 36

239 (1) In this section, other Act means the Economic Action Plan 2015 Act, No. 1.

(2) If section 230 of this Act comes into force before subsection 69(2) of the other Act, then that subsection 69(2) is repealed.

(3) If section 230 of this Act comes into force on the same day as subsection 69(2) of the other Act, then that subsection 69(2) is deemed never to have come into force and is repealed.

(4) On the first day on which both subsection 70(7) of the other Act has produced its effects and section 215 of this Act is in force, subsection 70(1) of the Trade-marks Act is amended by, if necessary, striking out “and” at the end of paragraph (b) and adding “and” at the end of paragraph (c) and by adding the following after paragraph (c):

(d) subsections 9(3) and (4), sections 36.1, 38.1 and 45.1, and subsection 56(5), as enacted by the Budget Implementation Act, 2018, No. 2.

2014, c. 20

240 (1) In this section, other Act means the Economic Action Plan 2014 Act, No. 1.

(2) If subsection 343(2) of the other Act comes into force before the day on which this Act receives royal assent, then

(a) section 233 of this Act is deemed never to have come into force and is repealed; and

(b) paragraphs 38(2)(e) and (f) of the Trade-marks Act are replaced by the following:

(e) that, at the filing date of the application in Canada, determined without taking into account subsection 34(1), the applicant was not using and did not propose to use the trademark in Canada in association with the goods or services specified in the application; or

(f) that, at the filing date of the application in Canada, determined without taking into account subsection 34(1), the applicant was not entitled to use the trademark in Canada in association with those goods or services.

(3) If subsection 343(2) of the other Act comes into force on the day on which this Act receives royal assent, then section 233 of this Act is deemed to come into force before that subsection 343(2).

(4) If section 357 of the other Act comes into force on the same day as section 227 of this Act, then that section 357 is deemed to have come into force before that section 227.

2014, c. 20 and c. 32

241 (1) The following definitions apply in this section.

first Act means the Economic Action Plan 2014 Act, No. 1. (première loi)

second Act means the Combating Counterfeit Products Act. (deuxième loi)

(2) If subsection 326(4) of the first Act or subsection 15(4) of the second Act comes into force on or before the day on which this Act receives royal assent, then

(a) sections 231 and 236 of this Act are deemed never to have come into force and are repealed; and

(b) subsection 12(3) of the Trade-marks Act is replaced by the following:

Registrable if distinctive

(3) A trademark that is not registrable by reason of paragraph (1)(a) or (b) is registrable if it is distinctive at the filing date of an application for its registration, determined without taking into account subsection 34(1), having regard to all the circumstances of the case including the length of time during which it has been used.

(3) If subsection 367(48) of the first Act produces its effects on or before the day on which this Act receives royal assent, or if section 339 of the first Act and section 31 of the second Act are both in force on that day, then

(a) sections 232 and 237 of this Act are deemed never to have come into force and are repealed; and

(b) the portion of subsection 32(1) of the Trademarks Act before paragraph (a) is replaced by the following:

Further evidence in certain cases

32 (1) An applicant shall furnish the Registrar with any evidence that the Registrar may require establishing that the trademark is distinctive at the filing date of the application for its registration, determined without taking into account subsection 34 (1), if any of the following apply:

(4) If section 31 of the second Act comes into force on or before the day on which this Act receives royal assent and section 339 of the first Act is not in force on that day, then

(a) section 237 of this Act is deemed never to have come into force and is repealed; and

(b) the portion of subsection 32(1) of the Trade-marks Act before paragraph (a) is replaced by the following:

Further evidence in certain cases

32 (1) An applicant shall furnish the Registrar with any evidence that the Registrar may require establishing that the trade-mark is distinctive at the filing date of the application for its registration, determined without taking into account subsection 34 (1), if any of the following apply:

(5) If section 344 of the first Act and section 36 of the second Act are both in force on the day on which this Act receives royal assent, or if subsection 367 (59) or (61) of the first Act has produced its effects on or before that day, then

(a) sections 234, 235 and 238 of this Act are deemed never to have come into force and are repealed; and

(b) paragraphs 39(1)(a) and (b) of the Trade-marks Act are replaced by the following:

(a) within the scope of the original application on its filing date, determined without taking into account subsection 34(1); and

(b) within the scope of the original application on the day on which the divisional application is filed, if the divisional application is filed on or after the day on which the original application is advertised under subsection 37(1).

(6) If section 36 of the second Act comes into force on or before the day on which this Act receives royal assent and section 344 of the first Act is not in force on that day, then

(a) sections 234, 235 and 238 of this Act are deemed never to have come into force and are repealed;

(b) paragraphs 39.1(1)(a) and (b) of the Trade-marks Act are replaced by the following:

(a) within the scope of the original application on its filing date, determined without taking into account subsection 34(1); and

(b) within the scope of the original application on the day on which the divisional application is filed, if the divisional application is filed on or after the day on which the original application is advertised under subsection 37(1).

(c) section 344 of the first Act is amended by replacing the paragraphs 39(1) (a) and (b) that it enacts by the following:

(a) within the scope of the original application on its filing date, determined without taking into account subsection 34(1); and

(b) within the scope of the original application on the day on which the divisional application is filed, if the divisional application is filed on or after the day on which the original application is advertised under subsection 37(1).

Coming into Force

2014, c. 20 and c. 32

242 (1) Section 214 comes into force on the first day on which both section 340 of the Economic Action Plan 2014 Act, No. 1 and section 33 of the Combating Counterfeit Products Act are in force or, if it is later, on the day on which this Act receives royal assent.

Order in council

(2) Sections 215 to 217, 219, 221 to 223 and 225 to 228 come into force on a day to be fixed by order of the Governor in Council, but that day must not be before the day fixed under subsection 368(1) of the Economic Action Plan 2014 Act, No. 1.

2014, c. 20 or royal assent

(3) Sections 220, 224, 229 and 230 come into force on the day fixed under subsection 368(1) of the Economic Action Plan 2014 Act, No. 1 or, if it is later, on the day on which this Act receives royal assent.

SUBDIVISION C R.S., c. C-42

Copyright Act (notices of claimed infringement) 243 Section 41.25 of the Copyright Act is amended by adding the following after subsection (2):

Prohibited content

(3) A notice of claimed infringement shall not contain

(a) an offer to settle the claimed infringement;

(b) a request or demand, made in relation to the claimed infringement, for payment or for personal information;

(c) a reference, including by way of hyperlink, to such an offer, request or demand; and

(d) any other information that may be prescribed by regulation.

244 The portion of subsection 41.26(1) of the Act before paragraph (a) is replaced by the following:

Obligations related to notice

41.26 (1) A person described in paragraph 41.25(1)(a) or (b) who receives a notice of claimed infringement that complies with subsections 41.25(2) and (3) shall, on being paid any fee that the person has lawfully charged for doing so,

245 Subsection 41.27(3) of the Act is replaced by the following:

Limitation

(3) If the provider receives a notice of claimed infringement, relating to a work or other subject-matter, that complies with subsections 41.25(2) and (3) after the work or other subject-matter has been removed from the electronic location set out in the notice, then subsection (1) applies, with respect to reproductions made from that

electronic location, only to infringements that occurred before the day that is 30 days — or the period that may be prescribed by regulation — after the day on which the provider receives the notice.

246 Paragraph 62(1)(c) of the Act is replaced by the following:

(c) prescribing the form of a notice of claimed infringement referred to in section 41.25 and prescribing the information that must be and that is not permitted to be contained in it;

SUBDIVISION D

College of Patent Agents and Trade-mark Agents Act Enactment of Act

Enactment

247 The College of Patent Agents and Trade-mark Agents Act is enacted as follows:

An Act to establish the College of Patent Agents and Trade-mark Agents

Short Title Short title

1 This Act may be cited as the College of Patent Agents and Trade-mark Agents Act.

Interpretation and Application Definitions

2 The following definitions apply in this Act.

Board means the board of directors established under section 13. (conseil)

College means the College of Patent Agents and Trade-mark Agents established by section 5. (Collège)

investigator means an individual designated under section 42. (enquêteur)

licence means a licence issued under this Act. (permis)

licensee means a patent agent or a trade-mark agent. (titulaire de permis)

Minister means the federal minister designated under section 4. (ministre)

patent agent means an individual who holds a patent agent licence or a patent agent in training licence issued under section 26. (agent de brevets)

privileged means protected by litigation privilege, by solicitor-client privilege, by the professional secrecy of advocates and notaries or by the privilege set out in section 16.1 of the Patent Act or section 51.13 of the Trade-marks Act. (protégé)

Registrar means the Registrar of the College appointed under section 22. (registraire)

trade-mark agent means an individual who holds a trade-mark agent licence or a trade-mark agent in training licence issued under section 29. (agent de marques de commerce)

Binding on Her Majesty

3 This Act is binding on Her Majesty in right of Canada or a province.

Designation of Minister

4 The Governor in Council may, by order, designate any federal minister to be the Minister for the purposes of this Act.

Establishment and Organization

College Establishment

5 (1) A corporation without share capital is established, to be known as the College of Patent Agents and Trade-mark Agents.

Act not applicable to College

(2) The Canada Not-for-profit Corporations Act does not apply to the College.

Purpose

6 The purpose of the College is to regulate patent agents and trade-mark agents in the public interest, in order to enhance the public’s ability to secure the rights provided for under the Patent Act and the Trade-marks Act.

Head office

7 The head office of the College is to be in the National Capital Region, as described in the schedule to the National Capital Act.

Capacity

8 In carrying out its purpose, the College has the capacity and the rights, powers and privileges of a natural person.

Not Crown agent

9 The College is not an agent of Her Majesty, and the College’s directors, the members of its committees, the Registrar, the investigators and any officers, employees, agents and mandataries of the College are not part of the federal public administration.

Official Languages Act

10 The Official Languages Act applies to the College.

Members

11 The members of the College are the licensees.

Annual general meeting

12 The College must hold an annual general meeting of members within six months after the end of each calendar year, at a time and place in Canada fixed by the Board.

Board of Directors Composition

13 (1) The College has a board of directors composed of at least seven directors, including the Chairperson.

Order fixing number of directors

(2) The Minister must, by order, fix the number of directors.

Appointed directors

(3) The Minister may, by order, fix the number of directors that are to be appointed to the Board and appoint those directors.

Maximum number of appointed directors

(4) The number of appointed directors fixed under subsection (3) must not be greater than the minimum number that is required to constitute a majority of directors on the Board.

Elected directors

(5) The remaining directors are to be licensees elected in accordance with the by- laws, and at least one elected director must be a patent agent and at least one must be a trade-mark agent.

Ineligibility

14 An individual is not eligible to be appointed or elected as a director if they

(a) are less than 18 years of age;

(b) have the status of bankrupt;

(c) are a member of an association whose primary purpose is to represent the interests of persons who provide advice on patents or trade-marks;

(d) were, within the preceding 12 months, a member of a governing body or a steering committee of an association referred to in paragraph (c);

(e) in the case of an appointment to the Board,

(i) are a licensee, or

(ii) are employed by a department, as defined in section 2 of the Financial Administration Act; or

(f) in the case of election to the Board,

(i) have a licence that is suspended, or

(ii) meet any other ineligibility criteria set out in the by-laws.

Term

15 (1) Each director is to be appointed or elected for a term of not more than three years, and may be reappointed or re-elected for subsequent terms of not more than three years each.

Determination of term

(2) The length of a director’s term is

(a) set out by the Minister in the order appointing the director, if the director is appointed; or

(b) determined in accordance with the by-laws, if the director is elected.

Staggered terms

(3) For greater certainty, it is not necessary that all directors hold office for terms that begin or end on the same day.

Continuation in office — appointed directors

(4) Despite subsection (1) and subject to section 17, an appointed director continues to hold office until they are re-appointed or their successor is appointed.

Removal — appointed directors

16 (1) An appointed director holds office during good behaviour and may be removed for cause by the Minister.

Removal — elected directors

(2) An elected director may be removed in accordance with the by-laws.

Ceases to be director

17 A director ceases to be a director if they

(a) die;

(b) resign;

(c) become bankrupt;

(d) become a member of an association whose primary purpose is to represent the interests of persons who provide advice on patents or trade-marks;

(e) become a member of a governing body or a steering committee of an association referred to in paragraph (d);

(f) are removed from office under section 16;

(g) in the case of an appointed director,

(i) become a licensee, or

(ii) become an employee of a department, as defined in section 2 of the Financial Administration Act; or

(h) in the case of an elected director,

(i) have a licence that is suspended,

(ii) cease to be a licensee, or

(iii) meet the ineligibility criteria set out in the by-laws.

Remuneration

18 The College may pay to the directors the remuneration and expenses that are determined in accordance with the by-laws.

Chairperson

19 (1) The Chairperson is to be elected by the Board from among the directors in accordance with the by-laws.

Duties

(2) The Chairperson presides over meetings of the Board and performs any other duties that are assigned to the Chairperson by the by-laws.

Removal

(3) The Board may remove the Chairperson in accordance with the by-laws.

Meetings

20 (1) The Board must hold a meeting at least once every calendar year.

Open to public

(2) Subject to the by-laws, meetings of the Board are open to the public.

Committees, Registrar and Chief Executive Officer Investigations Committee and Discipline Committee

21 (1) Two committees of the College are established, to be known as the Investigations Committee and the Discipline Committee.

Appointment

(2) The members of each committee are to be appointed by the Board in accordance with the regulations.

Limitation

(3) An individual is not permitted to be a member of either committee if

(a) they are a member of an association whose primary purpose is to represent the interests of persons who provide advice on patents or trade-marks; or

(b) they are a member of a governing body or a committee of an association referred to in paragraph (a).

Limitation

(4) An individual is not permitted to be a member of the Discipline Committee and the Investigations Committee at the same time.

Registrar

22 The Board must appoint a Registrar of the College, who is responsible for the Register of Patent Agents and the Register of Trade-mark Agents.

Chief Executive Officer

23 The Board may appoint a Chief Executive Officer, who is responsible for the College’s day-to-day operations.

Powers of Minister and Report Powers of Minister

24 (1) The Minister may

(a) review the Board’s activities and require the Board to provide reports and information, other than privileged information, to the Minister; or

(b) require the Board to do anything — including to make, amend or repeal a regulation or by-law — that, in the Minister’s opinion, is advisable to carry out the purposes of this Act.

Deemed best interests

(2) Compliance by a director of the Board with a requirement of the Minister is deemed to be in the best interests of the College.

Annual report

25 (1) On or before March 31 of each year, the College must submit to the Minister a report on the College’s activities during the preceding calendar year.

Tabling report

(2) The Minister must cause a copy of the report to be tabled in each House of Parliament on any of the first 15 days on which that House is sitting after the day on which the Minister receives it.

Licensees

Patent Agents Patent agent licence

26 (1) On application, the Registrar must issue a patent agent licence to an individual who meets the requirements under the regulations.

Patent agent in training licence

(2) On application, the Registrar must issue a patent agent in training licence to an individual who meets the requirements under the regulations.

Conditions

(3) A licence issued under this section is subject to any conditions imposed under this Act.

Representation before Patent Office

27 Subject to any restrictions imposed under this Act, a patent agent whose licence is not suspended is entitled to represent persons in the presentation and prosecution of applications for patents or in other business before the Patent Office.

Register

28 (1) The Register of Patent Agents must include the following information:

(a) the name and contact information of every patent agent and the name and contact information of any firm of which the patent agent is a member;

(b) for every patent agent, any conditions that are imposed on their licence under this Act and any restrictions that are imposed under this Act on their entitlement to provide representation;

(c) in the case of a patent agent whose licence is suspended, an indication that their licence is suspended and the date on which it was suspended;

(d) for every patent agent, all disciplinary measures imposed on them by the Discipline Committee;

(e) the name of every individual whose patent agent licence or patent agent in training licence was surrendered or revoked; and

(f) any other information required by the regulations or by-laws.

Updated information

(2) The Registrar must ensure that the information included in the Register is updated in a timely manner.

Available to public

(3) The Register must be made available to the public on the College’s website in a searchable format.

Information for Commissioner of Patents

(4) The Registrar must provide the Commissioner of Patents, within the time and in the form and manner that are specified by the Commissioner, with the most recent information referred to in paragraph (1)(a), other than information relating to a patent agent whose licence is suspended.

Trade-mark Agents Trade-mark agent licence

29 (1) On application, the Registrar must issue a trade-mark agent licence to an individual who meets the requirements under the regulations.

Trade-mark agent in training licence

(2) On application, the Registrar must issue a trade-mark agent in training licence to an individual who meets the requirements under the regulations.

Conditions

(3) A licence issued under this section is subject to any conditions imposed under this Act.

Representation before Office of the Registrar of Trade-marks

30 Subject to any restrictions imposed under this Act, a trade-mark agent whose licence is not suspended is entitled to represent persons in the presentation and prosecution of applications for the registration of trade-marks or in other business before the Office of the Registrar of Trade-marks.

Register

31 (1) The Register of Trade-mark Agents must include the following information:

(a) the name and contact information of every trade-mark agent and the name and contact information of any firm of which the trade-mark agent is a member;

(b) for every trade-mark agent, any conditions that are imposed on their licence under this Act and any restrictions that are imposed under this Act on their entitlement to provide representation;

(c) in the case of a trade-mark agent whose licence is suspended, an indication that their licence is suspended and the date on which it was suspended;

(d) for every trade-mark agent, all disciplinary measures imposed on them by the Discipline Committee;

(e) the name of every individual whose trade-mark agent licence or trade-mark agent in training licence was surrendered or revoked; and

(f) any other information required by the regulations or by-laws.

Updated information

(2) The Registrar must ensure that the information included in the Register is updated in a timely manner.

Register available to public

(3) The Register must be made available to the public on the College’s website in a searchable format.

Information for Registrar of Trade-marks

(4) The Registrar must provide the Registrar of Trade-marks, within the time and in the form and manner that are specified by the Registrar of Trade-marks, with the most recent information referred to in paragraph (1)(a), other than information relating to a trade-mark agent whose licence is suspended.

Obligations Standards of professional conduct and competence

32 A licensee must meet the standards of professional conduct and competence that are established by the code of professional conduct. A licensee who fails to meet those standards commits professional misconduct or is incompetent.

Code of professional conduct

33 (1) The Minister must, by regulation, establish a code of professional conduct for licensees.

Amendment or repeal

(2) Only the Board may, by regulation and with the Minister’s prior written approval, amend or repeal the regulations establishing the code.

Professional liability insurance

34 (1) Subject to subsections (2) and (3), a licensee must be insured against professional liability.

Exception — employee of Her Majesty

(2) A licensee who is employed by Her Majesty in right of Canada or a province, or by an agent of Her Majesty in right of Canada or an agent or mandatary of Her Majesty in right of a province, is not required to be insured against professional liability for work done as a licensee within the scope of that employment.

Exception — by-laws

(3) A licensee may be exempted by the by-laws from the application of subsection (1).

Suspension, Revocation and Surrender of Licences Suspension

35 (1) The Registrar may, in accordance with the by-laws, suspend a licence if the licensee fails to

(a) pay the annual fee in accordance with the by-laws;

(b) pay, within the time and in the manner provided for under this Act, any other fee or amount that the licensee is required to pay under this Act;

(c) provide any information or document in accordance with the by-laws;

(d) comply with any requirement that is imposed by the by-laws with respect to continuing professional development;

(e) comply with a condition of their licence that is imposed under this Act;

(f) comply with any requirement with respect to professional liability insurance that is imposed under this Act; or

(g) comply with any other requirement that is imposed under the by-laws.

Notification

(2) The Registrar must notify a licensee in writing if their licence is suspended under this section.

Length of suspension

(3) A licence is suspended under this section until the licensee complies with the requirements set out in the by-laws to address the failure that led to the suspension or until the licence is revoked by the Registrar under subsection (4).

Revocation

(4) The Registrar may, in accordance with the by-laws, revoke a suspended licence if it has been suspended under this section for the applicable period of time that is specified in the by-laws.

Surrender of licence

36 The Registrar may, in accordance with by-laws, approve the surrender of a licence on application by a licensee made in accordance with the by-laws.

Investigations

Duty to Investigate Investigation

37 The Investigations Committee must, on the basis of a complaint or on its own initiative, conduct an investigation into a licensee’s conduct and activities if it has reasonable grounds to believe that the licensee has committed professional misconduct or was incompetent.

Notice to licensee

38 The Investigations Committee must give notice, before the conclusion of the investigation and in accordance with the by-laws, of the nature of an investigation to the licensee who is its subject and give the licensee a period of at least 30 days after the date of the notice within which they may make written representations to the Committee.

Complaints Consideration of complaints

39 The Investigations Committee must consider all complaints received by the College that, in the opinion of the Committee, relate to professional misconduct or incompetence by a licensee.

Conclusion of consideration

40 (1) If, after considering a complaint, the Investigations Committee does not have reasonable grounds to believe that the licensee has committed professional misconduct or was incompetent, the Committee must dismiss the complaint and notify the complainant in writing of the dismissal and the reasons for it.

Limitation

(2) The Investigations Committee is not permitted to disclose privileged information in its notice to the complainant.

Referral

41 With the complainant’s consent, the Investigations Committee may refer a complaint that it has dismissed to a body that has a statutory duty to regulate a profession.

Conduct of Investigation Investigator

42 (1) The Investigations Committee may designate an individual as an investigator to conduct an investigation under the Committee’s direction.

Revocation

(2) The Investigations Committee may revoke the designation.

Powers of investigator

43 (1) For the purpose of investigating a licensee’s conduct and activities, an investigator may

(a) subject to subsection (3), enter the licensee’s business premises at any reasonable time and require the production of any document or other thing that is relevant to the investigation, and examine or copy the document or thing or remove it for examination or copying; and

(b) require the licensee, or a business partner or employee of the licensee or any person employed by the same employer as the licensee, to provide any information that is relevant to the investigation.

Privileged information

(2) An investigator may take any action under subsection (1) with respect to any privileged information, including privileged information contained in a document or other thing, unless the information

(a) is subject to litigation privilege or solicitor-client privilege or the professional secrecy of advocates and notaries;

(b) is not protected by the privilege set out in section 16.1 of the Patent Act or section 51.13 of the Trade-marks Act; and

(c) is not related to a patent, a trade-mark, a geographical indication or a mark referred to in paragraph 9(1)(e), (i), (i.1), (i.3), (n) or (n.1) of the Trade-marks Act.

Warrant to enter dwelling-house

(3) If the licensee’s business premises are in a dwelling-house, the investigator may enter them only with the occupant’s consent or under the authority of a warrant issued under section 44.

Receipt

(4) An investigator may remove a document or other thing from business premises under paragraph (1)(a) only if the investigator gives a person who appears to be in control of the premises a receipt for the document or thing.

Warrant

44 (1) On the application of an investigator, the Federal Court may issue a warrant authorizing an investigator to do anything set out in subsection (2) if the Court is satisfied by information on oath that

(a) there are reasonable grounds to believe that a licensee has committed professional misconduct or was incompetent;

(b) there are reasonable grounds to believe that there are documents or things in a place, including a dwelling-house, that are relevant to an investigation into the licensee’s conduct or activities; and

(c) the warrant is necessary because

(i) there are reasonable grounds to believe that the matter is urgent and that it would be impractical to carry out the investigation using only other investigative procedures,

(ii) there are reasonable grounds to believe that the powers conferred by section 43 have been or are likely to be ineffective,

(iii) there are reasonable grounds to believe that information in the documents or other things meets all the conditions set out in paragraphs 43(2)(a) to (c), or

(iv) section 43 does not authorize the investigator to enter the place.

Powers

(2) A warrant may authorize an investigator, subject to any conditions set out in the warrant, to

(a) enter and search the place referred to in paragraph (1)(b);

(b) examine or copy any document or other thing that is relevant to the investigation and that is in the place, including any document or thing that contains information that is privileged; and

(c) remove from the place any document or other thing that is relevant to the investigation, including any document or thing that contains information that is privileged.

Receipt

(3) An investigator who removes a document or other thing from a place under the warrant must give a receipt for the document or thing to a person who appears to be in control of the place.

Use of force

(4) In executing a warrant, an investigator may use force only if they are named in the warrant, are expressly authorized by it to use force and are accompanied by a peace officer.

Ex parte application

(5) An application under subsection (1) may be made ex parte.

Order — document or information

45 (1) On the application of an investigator, the Federal Court may make an order requiring a person to produce any document or other thing for examination, copying or removal by an investigator or to provide any information to an investigator, subject to any conditions that are specified in the order, if the Court is satisfied by information on oath that

(a) there are reasonable grounds to believe that a licensee has committed professional misconduct or was incompetent;

(b) there are reasonable grounds to believe that the document, thing or information is relevant to an investigation into the licensee’s conduct or activities; and

(c) the order is necessary because

(i) there are reasonable grounds to believe that the matter is urgent and that it would be impractical to carry out the investigation using only other investigative procedures,

(ii) there are reasonable grounds to believe that the powers conferred by

section 43 have been or are likely to be ineffective,

(iii) paragraph 43(1)(b) does not authorize the investigator to require the person to provide the information, or

(iv) there are reasonable grounds to believe that the document or thing contains information that meets, or the information meets, all the conditions set out in paragraphs 43(2)(a) to (c).

Privileged information

(2) An order under subsection (1) may be made with respect to any privileged information, including privileged information contained in a document or other thing.

Ex parte application

(3) An application under subsection (1) may be made ex parte.

Receipt

(4) An investigator who removes a document or other thing produced under an order must give a receipt for the document or thing to the person who produces it.

Sealing and notification — legal counsel

46 (1) If an investigator requires the production of a document or other thing — or is about to examine, copy or remove it — under section 43, under a warrant issued under section 44 or under an order made under section 45, and the document or thing is in the possession of legal counsel or a firm of legal counsel,

(a) the investigator must not examine or copy the document or thing;

(b) legal counsel or a representative of the firm must place the document or thing in a package and seal and identify the package in accordance with the regulations;

(c) the investigator must retain and remove the package once it is sealed; and

(d) legal counsel or the firm must take all reasonable steps

(i) to notify the holder of a privilege with respect to the document or thing within the period prescribed by regulation, or

(ii) if the holder cannot be located within that period, to immediately notify the law society of the applicable province or the Chambre des notaires du Québec, as the case may be.

Objection

(2) If an investigator requires the production of a document or other thing — or is about to examine, copy or remove it — under section 43, under a warrant issued under section 44 or under an order made under section 45, a person in possession of the document or thing may object to its production, examination, copying or removal on one or more of the following grounds:

(a) the document or thing is not relevant to the investigation;

(b) if the investigator is acting under section 43, the document or thing contains information that meets all the conditions set out in paragraphs 43(2)(a) to (c);

(c) if the investigator is acting under the authority of a warrant or order, the production, examination, copying or removal of the document or thing is not authorized by the warrant or order.

Objection — sealing and notification

(3) If the person makes an objection under subsection (2),

(a) the investigator must not examine or copy the document or thing;

(b) the person must place the document or thing in a package and seal and identify the package in accordance with the regulations;

(c) the investigator must retain and remove the package once it is sealed; and

(d) if the person is not the owner of the document or thing or the holder of a privilege with respect to it, the person must immediately notify the owner or holder of the objection.

Application to Federal Court

(4) The legal counsel or firm referred to in subsection (1), the person who makes the objection under subsection (2) or any other person who has a right or interest in the document or other thing that is sealed may apply to the Federal Court in accordance with the regulations for a determination of whether any of the grounds set out in paragraphs (2)(a) to (c) apply with respect to the document or thing.

Handling of sealed package

(5) The sealed package is to be retained, opened or returned only in accordance with the regulations.

Return or application for retention order

47 (1) An investigator who, as a result of the application of any of sections 43 to 45 or the regulations referred to in subsection 46(5), is in possession of a document or other thing that is not in a sealed package must, within the applicable period determined in accordance with the regulations made under paragraph 76(1)(i), return the document or thing or apply to the Federal Court for a retention order under subsection (2).

Retention order

(2) On application by the investigator, the Federal Court may order that the document or thing may be retained by the investigator until no later than the conclusion of the investigation or, if an application is made to the Discipline Committee under subsection 49(1), until the final disposition of the proceedings before the Discipline Committee and any appeals. If the Court does not order that the document or thing be retained, the document or thing must be returned as soon as feasible.

Application for return

48 (1) A person who has a right or interest in a document or other thing that, as a result of the application of any of sections 43 to 45 or the regulations referred to in subsection 46(5), is in the possession of an investigator and that is not in a sealed package may, on giving notice to the Investigations Committee, apply to the Federal Court for an order that the document or thing be returned or that any copies of the document or thing made by or on behalf of the Committee or an investigator be destroyed.

Order

(2) The Court may order, on any conditions that it considers appropriate,

(a) that the document or thing be returned; and

(b) that any copies of the document or thing made by or on behalf of the Investigations Committee or an investigator be destroyed, if the removal of the document or thing by an investigator was not authorized under this Act.

Conclusion of Investigation Application or dismissal

49 (1) If, at the conclusion of an investigation, the Investigations Committee is satisfied that there is sufficient evidence that the licensee has committed professional misconduct or was incompetent, the Committee must apply to the Discipline Committee for a decision as to whether the licensee committed professional misconduct or was incompetent. Otherwise, the Investigations Committee must dismiss the matter.

Written representations

(2) The Investigations Committee must consider any written representations made by the licensee under section 38 before the conclusion of the investigation.

Notice of application or dismissal

(3) The Investigations Committee must, in writing, notify the licensee and any complainant of the application or dismissal and, in the case of dismissal, the reasons for it.

Limitation

(4) The Investigations Committee is not permitted to disclose privileged information in its notice to the licensee or complainant.

Withdrawal of application

50 The Investigations Committee may withdraw an application to the Discipline Committee only if the Investigations Committee is no longer satisfied that there is sufficient evidence that the licensee has committed professional misconduct or was incompetent.

Disciplinary Proceedings Oral hearing

51 The Discipline Committee must hold an oral hearing for every application made by the Investigations Committee in order to determine whether a licensee committed professional misconduct or was incompetent.

Hearings open to public

52 Except to the extent necessary to protect privileged or confidential information, the hearings of the Discipline Committee are open to the public.

Parties

53 The Investigations Committee and the licensee are parties to the application.

Right of complainant to make submissions

54 If the application results from a complaint, the complainant is entitled to make oral and written submissions to the Discipline Committee.

Powers

55 (1) The Discipline Committee has the power

(a) to summon and enforce the appearance of persons and compel them to give oral or written evidence on oath and to produce any document or other thing that the Committee considers necessary to decide the application, in the same manner and to the same extent as a superior court of record;

(b) to administer oaths; and

(c) to accept any evidence, whether admissible in a court of law or not.

Privileged information

(2) The Discipline Committee may take any action referred to in subsection (1) with respect to information that is privileged.

Powers before decision

56 (1) Before making a decision under section 57, the Discipline Committee may take any action referred to in any of paragraphs 57(3)(a) to (c) if the Discipline Committee is satisfied that it is necessary for the protection of the public.

Action is provisional

(2) Any action taken under subsection (1) is provisional and ceases to have effect

(a) after the decision on the application is made, unless the action is confirmed in the decision; or

(b) if the application is withdrawn.

Decision on application

57 (1) After the hearing of an application, the Discipline Committee must decide whether the licensee has committed professional misconduct or was incompetent.

No professional misconduct or incompetence

(2) If the Discipline Committee decides that the licensee did not commit professional

misconduct or was not incompetent, the Committee must dismiss the application.

Professional misconduct or incompetence

(3) If the Discipline Committee decides that the licensee has committed professional misconduct or was incompetent, the Committee may, in its decision,

(a) impose conditions on a licence of the licensee;

(b) impose restrictions on the licensee’s entitlement to represent persons under section 27 or 30;

(c) suspend a licence of the licensee for a period of not more than two years or until specified conditions are met, or both;

(d) revoke a licence of the licensee;

(e) reprimand the licensee;

(f) require the licensee to pay a penalty of not more than $10,000 to the College;

(g) require the licensee to pay to the College or any complainant all or a portion of the costs incurred by them during the application before the Committee;

(h) require the licensee to reimburse all or a portion of the fees or disbursements paid to the licensee by a client; and

(i) take or require any other action that the Committee considers appropriate in the circumstances.

Decision and reasons in writing

(4) The Discipline Committee must give its decision and the reasons for it in writing.

Decision and reasons available to public

(5) A decision and the reasons for it, other than any privileged and confidential information contained in the decision or reasons, must be made available to the public on the College’s website.

Notice to Registrar

58 (1) The Discipline Committee must provide a copy of every decision made under section 57 to the Registrar.

Notice to licensees — revocation or suspension

(2) The Registrar must notify all licensees of every decision made under subsection

57(3) to revoke or suspend a licence.

Notice to licensees — dismissal of application

(3) The Registrar must, if requested by the licensee who was the subject of an application to the Discipline Committee that was dismissed, notify all licensees of the dismissal.

Appeal to Federal Court

59 A party to an application may appeal a decision of the Discipline Committee made under section 57 to the Federal Court within 30 days after the day on which the decision is made.

Filing of decision in Federal Court

60 (1) The College may file in the Federal Court a certified copy of a final decision of the Discipline Committee made under section 57 that is not subject to appeal.

Effect of filing

(2) On the certified copy being filed, the decision becomes and may be enforced as an order of the Federal Court.

Suspension lifted if conditions met

61 (1) If the Discipline Committee suspends a licence under paragraph 57(3)(c) until specified conditions are met, the Committee must, on application by the licensee, lift the suspension if the Committee is satisfied that the conditions are met.

Ex parte application

(2) An application under subsection (1) may be made ex parte.

Notice to Registrar

(3) The Discipline Committee must provide written notice to the Registrar as soon as feasible after it lifts the suspension.

Revocation by Registrar

(4) The Registrar may, at any time after the second anniversary of the day on which a licence is suspended under paragraph 57(3)(c) until specified conditions are met and after giving at least 30 days’ written notice to the licensee, revoke the licence if the suspension has not been lifted under subsection (1).

Notification

(5) The Registrar must notify the licensee in writing as soon as feasible after their licence is revoked.

Amounts paid as penalty

62 Amounts paid to the College as a penalty under paragraph 57(3)(f) may be expended only for the purpose of supporting the mental health of licensees.

Rules of procedure

63 The Discipline Committee may make rules respecting the practice and procedure before it and rules for carrying out its work and for the management of its internal affairs.

Confidentiality No waiver

64 For greater certainty, the disclosure of privileged information to the College, including to the Investigations Committee or to the Discipline Committee, or to an investigator does not constitute a waiver of the privilege.

No disclosure

65 (1) Subject to subsection (2), the following persons must not disclose a complaint received by the College or any privileged or confidential information obtained in the course of an investigation or proceeding under this Act:

(a) a current or former director of the Board;

(b) a current or former member of the Investigations Committee or of the Discipline Committee;

(c) the Registrar or a former Registrar;

(d) a current or former investigator;

(e) a current or former officer, employee, agent or mandatary of the College;

(f) a person who is or has been engaged by the College.

Exceptions

(2) A person referred to in subsection (1) may disclose a complaint or information

referred to in that subsection if

(a) the disclosure is for the purpose of permitting the exercise of powers or the performance of duties or functions under this Act, including in connection with a proceeding under this Act;

(b) the information is available to the public;

(c) the disclosure is to the person’s legal counsel;

(d) the person has obtained the written consent of all persons whose rights or interests might reasonably be affected by the disclosure; or

(e) there are reasonable grounds to believe that

(i) there is a significant risk of harm to any person if the disclosure is not made, and

(ii) making the disclosure is likely to reduce the risk.

Testimony and production

(3) A person referred to in subsection (1) is not required, in any proceeding other than a proceeding under this Act,

(a) to give testimony on a complaint received by the College or on any privileged or confidential information that the person is prohibited from disclosing under that subsection; or

(b) to produce such a complaint or any document or other thing that contains any such privileged or confidential information.

Application for order authorizing disclosure

66 (1) The College may apply to the Federal Court for an order authorizing the disclosure of confidential information that would be prohibited by section 65 to a law enforcement agency or other public authority.

Limitation

(2) The Court must not make an order if the information is privileged or if it was obtained by the College as a result of a person making, in the course of an investigation or proceeding under this Act, an oral or written statement that may tend to incriminate the person.

Documents and other things

(3) An order that authorizes the disclosure of information may also authorize the delivery of documents or other things that are in the possession of the College and that relate to the information.

Prohibitions and Offences Claiming to be patent agent

67 A person, other than a patent agent whose licence is not suspended, must not

(a) use the title “patent agent” or a variation or abbreviation of that title, or any words, name or designation, in a manner that leads to a reasonable belief that the person is a patent agent; or

(b) represent themselves, in any way or by any means, to be a patent agent.

Claiming to be trade-mark agent

68 A person, other than a trade-mark agent whose licence is not suspended, must not

(a) use the title “trade-mark agent” or a variation or abbreviation of that title, or any words, name or designation, in a manner that leads to a reasonable belief that the person is a trade-mark agent; or

(b) represent themselves, in any way or by any means, to be a trade-mark agent.

Offence and punishment — section 67 or 68

69 (1) Every person who contravenes section 67 or 68 is guilty of an offence and liable on summary conviction to a fine of not more than

(a) $25,000 for a first offence; and

(b) $50,000 for a second or subsequent offence.

Imprisonment precluded

(2) If a person is convicted of an offence under subsection (1), no imprisonment is to be imposed as punishment for the offence or in default of payment of any fine imposed as punishment in relation to the offence.

Due diligence

(3) A person is not to be found guilty of an offence under subsection (1) if they establish that they exercised due diligence to prevent the commission of the offence.

Unauthorized representation before Patent Office

70 (1) Subject to subsection (2) and the regulations, a person must not represent another person in the presentation and prosecution of applications for patents or in other business before the Patent Office.

Exception

(2) Subsection (1) does not apply to a patent agent whose licence is not suspended, to legal counsel who is providing legal services as authorized by law or to a person who is part of a class of persons exempted under the regulations.

Unauthorized representation before Office of the Registrar of Trade-marks

71 (1) Subject to subsection (2) and the regulations, a person must not represent another person in the presentation and prosecution of applications for the registration of trade-marks or in other business before the Office of the Registrar of Trade-marks.

Exception

(2) Subsection (1) does not apply to a trade-mark agent whose licence is not suspended, to legal counsel who is providing legal services as authorized by law or to a person who is part of a class of persons exempted under the regulations.

Regulations

72 The Governor in Council may make regulations exempting an activity, a class of persons or an activity that is performed by a class of persons from the application of subsection 70(1) or 71(1).

Offence and punishment — section 70 or 71

73 (1) Every person who contravenes section 70 or 71 is guilty of an offence and liable on summary conviction

(a) for a first offence, to a fine of not more than $25,000 or to imprisonment for a term of not more than six months, or to both; and

(b) for a second or subsequent offence, to a fine of not more than $50,000 or to imprisonment for a term of not more than six months, or to both.

Due diligence

(2) A person is not to be found guilty of an offence under subsection (1) if they establish that they exercised due diligence to prevent the commission of the offence.

Injunction

74 On application by the College, if the Federal Court is satisfied that a contravention of section 67, 68, 70 or 71 is being or is likely to be committed, the Court may grant an injunction, subject to any conditions that it considers appropriate, ordering any person to cease or refrain from any activity related to that contravention or ordering the person to take any measure that the Court considers appropriate.

By-laws and Regulations By-laws

75 (1) The Board may make by-laws respecting any matter necessary to carry on the activities of the College, including by-laws

(a) respecting the election of directors, the terms of elected directors and their removal;

(b) establishing ineligibility criteria for the purposes of subparagraphs 14(f)(ii) and 17(h)(iii);

(c) respecting the filling of vacancies caused by the temporary absence or incapacity of elected directors;

(d) respecting the remuneration and expenses of directors;

(e) respecting the election and removal of the Chairperson of the Board and the Chairperson’s duties;

(f) respecting the duties and functions of the Board and the meetings of the Board, including quorum;

(g) respecting the conflicts of interest of directors, members of the Investigations Committee and members of the Discipline Committee;

(h) respecting the duties and functions of the Registrar;

(i) respecting the maintenance of the Register of Patent Agents and the Register of Trade-mark Agents and information that is required to be included in those Registers;

(j) respecting the classes of firm in connection with which a licensee may work as a licensee;

(k) fixing the annual fee — or the manner of determining the annual fee — that is to be paid by licensees;

(l) fixing any other fee — or the manner of determining any other fee — that is to be paid by licensees, including any fee for the late payment of another fee;

(m) establishing the time within which and the manner in which any fees or other amounts are to be paid;

(n) respecting the information and documents that licensees must provide to the College;

(o) respecting continuing professional development requirements for licensees;

(p) respecting requirements for licensees to do pro bono work;

(q) respecting the professional liability insurance that licensees are required to maintain;

(r) exempting licensees from the requirement to be insured against professional liability;

(s) respecting the suspension and revocation of licences under section 35;

(t) respecting the surrender of licences and applications for a surrender; and

(u) respecting the notification of licensees under section 38.

Different treatment

(2) The by-laws made under paragraphs (1)(j) to (u) may distinguish among classes of licensees or licences.

For greater certainty

(3) For greater certainty, by-laws made under paragraphs (1)(j) to (u) are regulations for the purposes of the Statutory Instruments Act.

Regulations — Governor in Council

76 (1) The Governor in Council may make regulations for carrying out the purposes and provisions of this Act, including regulations

(a) respecting the Investigations Committee, the Discipline Committee and other committees of the College, including the composition of those committees, the eligibility for membership in them, the terms of the members and their removal;

(b) respecting the reports and information that must be provided or submitted to the Minister;

(c) respecting conditions to be imposed on licences or classes of licences;

(d) respecting the requirements that individuals or classes of individuals must meet under section 26 or 29, including requirements in relation to qualifying examinations and in relation to fees with respect to qualifying examinations;

(e) respecting what constitutes representation for the purposes of sections 27 and 70 or for the purposes of sections 30 and 71;

(f) respecting restrictions on the entitlement of licensees or classes of licensees to provide representation under section 27 or 30;

(g) respecting the information to be included in the Register of Patent Agents or the Register of Trade-mark Agents;

(h) respecting the sealing of documents and other things and objections under section 46, including in relation to notifications, the identification of sealed packages, applications to the Federal Court and the retention, opening and return of sealed packages; and

(i) respecting the determination of the applicable periods referred to in subsection 47(1).

Authorization

(2) Regulations made under paragraphs (1)(c), (d), (f) and (g) may authorize the College to make by-laws with respect to all or part of the subject matter of the regulations and, for greater certainty, those by-laws are regulations for the purposes of the Statutory Instruments Act.

Regulations — sealed packages

(3) Regulations made under paragraph (1)(h) may authorize the Federal Court to make orders respecting the retention, opening or return of sealed packages.

Regulations prevail

77 The regulations prevail over the by-laws to the extent of an inconsistency or conflict between them.

Transitional Provisions Definition of coming-into-force day

78 In sections 79 to 86, coming-into-force day means the day on which section 13 comes into force.

Initial organization of board

79 (1) Before the coming-into-force day, the College’s board of directors is to be composed of five directors appointed by the Minister of Industry.

Appointment on recommendation

(2) Two of the directors are to be appointed on the recommendation of the Intellectual Property Institute of Canada, with one to be an individual whose name is on the register kept under section 15 of the Patent Act and the other to be an individual whose name is on the list of trade-mark agents kept under section 28 of the Trade-marks Act.

Chairperson

(3) The Minister of Industry must designate a Chairperson from among the directors.

Deemed election or appointment

(4) The directors appointed on the recommendation of the Intellectual Property Institute of Canada who hold office on the coming-into-force day are deemed to have been elected under subsection 13(5) on that day, for a term that ends on the earlier of the day on which the first election is held under that subsection and the first anniversary of the coming-into-force day. The other directors who hold office on the coming-into-force day are deemed to have been appointed under subsection 13(3) on that day for a term that ends on the first anniversary of that day.

For greater certainty

(5) For greater certainty, section 17 applies as of the coming-into-force day with respect to directors who are deemed to be elected or appointed under subsection (4).

Removal for cause

(6) Before the coming-into-force day, a director appointed under subsection (1) may be removed for cause by the Minister of Industry.

Remuneration

(7) Before the coming-into-force day, the College may pay the remuneration and expenses that it fixes to the directors.

Reference to the Board

(8) Any reference in this Act to the Board is, until the coming-into-force day, a

reference to the board of directors as constituted under this section.

Confirmation of by-laws

80 Any by-laws that are made by the Board before the first election is held under subsection 13(5) are repealed on the 180th day after the day on which the first election is held, unless they are confirmed by a resolution of the Board, as it is constituted after that election, before that 180th day.

College not a Crown Corporation

81 Despite Part X of the Financial Administration Act, the College is not a Crown corporation within the meaning of that Act.

Deemed issued patent agent licence

82 An individual is deemed to have been issued a patent agent licence under subsection 26(1) on the coming-into-force day if their name was, on the day before the coming-into-force day, on the register kept under section 15 of the Patent Act.

Deemed issued trade-mark agent licence

83 An individual is deemed to have been issued a trade-mark agent licence under subsection 29(1) on the coming-into-force day if their name was, on the day before the coming-into-force day, on the list of trade-mark agents kept under section 28 of the Trade-marks Act.

Provision of information — patents

84 The Commissioner of Patents may, for the purpose of enabling the College or the Registrar to exercise their powers or perform their duties and functions under this Act, provide the Registrar with information relating to an individual or firm whose name is or was on the register kept under section 15 of the Patent Act, an individual who has sat for the qualifying examination for patent agents or an individual who has notified the Commissioner in writing of their intention to sit for the examination, including

(a) the individual’s or firm’s name and contact information and, in the case of an individual, the name of any firm of which they are a member;

(b) whether the Commissioner has refused to recognize the individual or firm as a patent agent or attorney under section 16 of the Patent Act;

(c) any complaints against the individual or firm; and

(d) the results of any qualifying examinations for patent agents.

Provision of information — trade-marks

85 The Registrar of Trade-marks may, for the purpose of enabling the College or the Registrar to exercise their powers or perform their duties and functions under this Act, provide the Registrar with information relating to an individual or firm whose name is or was on the list of trade-mark agents kept under section 28 of the Trade- marks Act, an individual who has sat for the qualifying examination for trade-mark agents or an individual who has notified the Registrar of Trade-marks in writing of their intention to sit for the examination, including

(a) the individual’s or firm’s name and contact information and, in the case of an individual, the name of any firm of which they are a member;

(b) any complaints against the individual or firm; and

(c) the results of any qualifying examinations for trade-mark agents.

Regulations — transitional matters

86 Without limiting the generality of section 76, the Governor in Council may make regulations respecting transitional matters relating to

(a) qualifying examinations for patent agents and trade-mark agents;

(b) the requirements to be met under section 26 by an individual who has sat for the qualifying examination for patent agents before the coming-into-force day or who has, before that day, notified the Commissioner of Patents in writing of their intention to sit for the examination but whose name was not, on the day before that day, on the register kept under section 15 of the Patent Act; and

(c) the requirements to be met under section 29 by an individual who has sat for the qualifying examination for trade-mark agents before the coming-into-force day or who has, before that day, notified the Registrar of Trade-marks in writing of their intention to sit for the examination but whose name was not, on the day before that day, on the list of trade-mark agents kept under section 28 of the Trade-marks Act.

Consequential Amendments R.S., c. A-1 Access to Information Act

248 Schedule I to the Access to Information Act is amended by adding the following in alphabetical order under the heading “Other Government Institutions”:

College of Patent Agents and Trade-mark Agents

Collège des agents de brevets et des agents de marques de commerce

R.S., c. P-4 Patent Act

249 Section 2 of the Patent Act is amended by adding the following in alphabetical order:

patent agent has the same meaning as in section 2 of the College of Patent Agents and Trade-mark Agents Act; (agent de brevets)

250 (1) Paragraph 12(1)(j) of the Act is repealed.

(2) Subsection 12(1) of the Act is amended by adding the following after paragraph (j):

(j.001) respecting the submission, including in electronic form and by electronic means, of documents and information to the Commissioner or the Patent Office, including the time at which they are deemed to be received by the Commissioner or the Patent Office;

(j.002) respecting communications between the Commissioner and any other person;

(3) Subsection 12(1) of the Act is amended by adding the following after paragraph (j.002):

(j.003) respecting the circumstances in which an applicant, patentee or other person may or must be represented in business before the Patent Office by a patent agent whose licence is not suspended or by another person;

251 Sections 15 and 16 of the Act are repealed.

252 (1) Paragraph 16.1(1)(a) of the Act is replaced by the following:

(a) it is between a patent agent and their client;

(2) Subsections 16.1(4) and (5) of the Act are replaced by the following:

Patent agents — country other than Canada

(4) A communication between an individual who is authorized to act as the equivalent of a patent agent under the law of a country other than Canada and that individual’s client that is privileged under the law of that other country and that would be privileged under subsection (1) had it been made between a patent agent and their client is deemed to be a communication that meets the conditions set out in paragraphs (1)(a) to (c).

Individual acting on behalf of patent agent or client

(5) For the purposes of this section, a patent agent or an individual who is authorized to act as the equivalent of a patent agent under the law of a country other than Canada includes an individual acting on their behalf and a client includes an individual acting on the client’s behalf.

253 Section 78.1 of the Act is replaced by the following:

Patent applications filed before October 1, 1989

78.1 Applications for patents in Canada filed before October 1, 1989 shall be dealt with and disposed of in accordance with section 38.1 and with the provisions of this Act, other than section 15, as they read immediately before October 1, 1989.

R.S., c. P-21 Privacy Act

254 The schedule to the Privacy Act is amended by adding the following in alphabetical order under the heading “Other Government Institutions”:

College of Patent Agents and Trade-mark Agents

Collège des agents de brevets et des agents de marques de commerce

R.S., c. T-13 Trade-marks Act

255 Section 28 of the Trade-marks Act is repealed.

256 (1) Paragraph 29(1)(c) of the Act is repealed.

(2) Subsection 29(2) of the Act is replaced by the following:

Certified copies

(2) The Registrar shall, on request and on payment of the prescribed fee, furnish a copy certified by the Registrar of any entry in the register or list, or of any of those applications, requests or documents.

257 (1) Paragraph 51.13(1)(a) of the Act is replaced by the following:

(a) it is between a trade-mark agent and their client;

(2) Subsections 51.13(4) and (5) of the Act are replaced by the following:

Trade-mark agents — country other than Canada

(4) A communication between an individual who is authorized to act as the equivalent of a trade-mark agent under the law of a country other than Canada and that individual’s client that is privileged under the law of that other country and that would be privileged under subsection (1) had it been made between a trade-mark agent and their client is deemed to be a communication that meets the conditions set out in paragraphs (1)(a) to (c).

Individual acting on behalf of trade-mark agent or client

(5) For the purposes of this section, a trade-mark agent or an individual who is authorized to act as the equivalent of a trade-mark agent under the law of a country other than Canada includes an individual acting on their behalf and a client includes an individual acting on the client’s behalf.

(3) Section 51.13 of the Act is amended by adding the following after subsection (6):

Definition of trade-mark agent

(7) In this section, trade-mark agent has the same meaning as in section 2 of the College of Patent Agents and Trade-mark Agents Act.

258 (1) Paragraph 65(c.1) of the Act is repealed.

(2) Section 65 of the Act is amended by striking out “and” at the end of paragraph (d.1) and by adding the following after paragraph (e):

(f) the provision of documents, fees and information to the Registrar, including the time at which they are deemed to be received by the Registrar; and

(g) communications between the Registrar and any other person.

Coordinating Amendments

2014, c. 39

259 (1) In this section, other Act means the Economic Action Plan 2014 Act, No. 2.

(2) If subsection 118(4) of the other Act comes into force before subsection 250 (2) of this Act, then that subsection 250(2) is deemed never to have come into force and is repealed.

(3) If subsection 250(2) of this Act comes into force before subsection 118(4) of the other Act, then, on the day on which that subsection 118(4) comes into force, paragraphs 12(1)(j.001) and (j.002) of the Patent Act are repealed.

(4) If subsection 118(4) of the other Act comes into force on the same day as subsection 250(2) of this Act, then that subsection 250(2) is deemed never to come into force and is repealed.

(5) If subsection 118(4) of the other Act comes into force before subsection 250 (3) of this Act, then

(a) that subsection 250(3) is repealed; and

(b) on the day on which section 249 of this Act comes into force, paragraph 12(1)(j.01) of the Patent Act is replaced by the following:

(j.01) respecting the circumstances in which an applicant, patentee or other person may or must be represented in business before the Patent Office by a patent agent whose licence is not suspended or by another person;

(6) If subsection 250(3) of this Act comes into force before subsection 118(4) of the other Act, then, on the day on which that subsection 118(4) comes into force,

(a) paragraph 12(1)(j.003) of the Patent Act is repealed; and

(b) paragraph 12(1)(j.01) of the Patent Act is replaced by the following:

(j.01) respecting the circumstances in which an applicant, patentee or other person may or must be represented in business before the Patent Office by a patent agent whose licence is not suspended or by another person;

(7) If subsection 118(4) of the other Act comes into force on the same day as subsection 250(3) of this Act, then

(a) that subsection 250(3) is deemed never to have come into force and is repealed; and

(b) paragraph 12(1)(j.01) of the Patent Act is replaced by the following:

(j.01) respecting the circumstances in which an applicant, patentee or other person may or must be represented in business before the Patent Office by a patent agent whose licence is not suspended or by another person;

(8) If section 251 of this Act comes into force before section 119 of the other Act, then that section 119 is repealed.

(9) If section 119 of the other Act comes into force on the same day as section 251 of this Act, then that section 119 is deemed never to have come into force and is repealed.

(10) If section 139 of the other Act comes into force before section 253 of this Act, then that section 253 is repealed.

(11) If section 139 of the other Act comes into force on the same day as section 253 of this Act, then that section 253 is deemed never to have come into force and is repealed.

2014, c. 39 and 2015, c. 36

260 (1) The following definitions apply in this section.

first Act means the Economic Action Plan 2014 Act, No. 2. (première loi)

second Act means the Economic Action Plan 2015 Act, No. 1. (deuxième loi)

(2) On the first day on which both section 139 of the first Act and section 251 of this Act are in force,

(a) paragraph 78.22(b) of the Patent Act is amended by striking out the reference to “15” and by making any grammatical changes that the circumstances require; and

(b) section 64 of the second Act, if it is not in force on that day, is amended by striking out the reference to “15” in the paragraph 78.22(b) that it enacts and by making any grammatical changes to that paragraph that the circumstances require.

(3) If subsection (2) produces its effects on the day on which section 64 of the second Act comes into force, then that section 64 is deemed to have come into force before that subsection produces its effects.

(4) On the first day on which section 139 of the first Act is in force and either section 205 of this Act is in force or subsection 210(6) of this Act has produced its effects,

(a) paragraph 78.22(b) of the Patent Act is amended by striking out the reference to “15.1” and by making any grammatical changes that the circumstances require; and

(b) section 64 of the second Act, if it is not in force on that day, is amended by striking out the reference to “15.1” in the paragraph 78.22(b) that it enacts and by making any grammatical changes to that paragraph that the circumstances require.

(5) If subsection (4) produces its effects on the day on which section 64 of the second Act comes into force, then that section 64 is deemed to have come into force before that subsection produces its effects.

2014, c. 20

261 (1) In this section, other Act means the Economic Action Plan 2014 Act, No. 1.

(2) If section 255 of this Act comes into force before section 338 of the other Act, then that section 338 is repealed.

(3) If section 338 of the other Act comes into force on the same day as section 255 of this Act, then that section 338 is deemed to have come into force before that section 255.

(4) If section 357 of the other Act comes into force before subsection 258(1) of this Act, then that subsection 258(1) is replaced by the following:

258 (1) Paragraph 65(f) of the Act is repealed.

(5) If subsection 258(1) of this Act comes into force before section 357 of the other Act, then that section 357 is amended by repealing the paragraph 65(f) that it enacts.

(6) If section 357 of the other Act comes into force on the same day as subsection 258(1) of this Act, then that section 357 is deemed to have come into force before that subsection 258(1) and subsection (4) applies as a consequence.

2014, c. 20 and c. 32

262 (1) The following definitions apply in this section.

first Act means the Economic Action Plan 2014 Act, No. 1. (première loi)

second Act means the Combating Counterfeit Products Act. (deuxième loi)

(2) If section 357 of the first Act comes into force on or before the day on which subsection 258(2) of this Act comes into force, then

(a) that subsection 258(2) is deemed never to have come into force and is repealed; and

(b) paragraph 65(l) of the English version of the Trade-marks Act is replaced by the following:

(l) respecting communications between the Registrar and any other person;

(3) If subsection 50(3) of the second Act comes into force on or before the day on which subsection 258(2) of this Act comes into force and section 357 of the first Act is not in force on that day, then

(a) that subsection 258(2) is deemed never to have come into force and is repealed;

(b) section 65 of the Trade-marks Act is amended by striking out “and” at the end of paragraph (e), by adding “and” at the end of paragraph (f) and by adding the following after paragraph (f):

(g) communications between the Registrar and any other person.

(c) on the day on which section 357 of the first Act comes into force, paragraph 65(l) of the English version of the Trade-marks Act is replaced by the following:

(l) respecting communications between the Registrar and any other person;

(4) If subsection 258(2) of this Act comes into force before section 357 of the first Act and subsection 50(3) of the second Act, then

(a) that subsection 50(3) is repealed;

(b) subsections 367(85) and (86) of the first Act are repealed; and

(c) on the day on which that section 357 comes into force, paragraph 65(l) of the English version of the Trade-marks Act is replaced by the following:

(l) respecting communications between the Registrar and any other person;

2015, c. 36

263 (1) In this section, other Act means the Economic Action Plan 2015 Act, No. 1.

(2) If subsection 70(7) of the other Act produces its effects before section 255

of this Act comes into force, then

(a) paragraphs 70(1)(a) and (b) of the Trade-marks Act are replaced by the following:

(a) the provisions of this Act as they read immediately before the day on which section 342 of the Economic Action Plan 2014 Act, No. 1 comes into force, other than subsections 6(2) to (4), sections 28 and 36, subsections 38(6) to (8) and sections 39, 40 and 66;

(b) the definition Nice Classification in section 2, subsections 6(2) to (4), sections 28 and 36, subsections 38(6) to (12), sections 39 and 40 and subsections 48(3) and (5), as enacted by the Economic Action Plan 2014 Act, No. 1; and

(b) on the day on which that section 255 comes into force, paragraph 70(1) (b) of the Trade-marks Act is replaced by the following:

(b) the definition Nice Classification in section 2, subsections 6(2) to (4), section 36, subsections 38(6) to (12), sections 39 and 40 and subsections 48(3) and (5), as enacted by the Economic Action Plan 2014 Act, No. 1;

(3) If section 255 of this Act comes into force before subsection 70(7) of the other Act produces its effects, then, on the day on which that subsection 70(7) produces its effects, paragraphs 70(1)(a) and (b) of the Trade-marks Act are replaced by the following:

(a) the provisions of this Act as they read immediately before the day on which section 342 of the Economic Action Plan 2014 Act, No. 1 comes into force, other than subsections 6(2) to (4), section 36, subsections 38(6) to (8) and sections 39, 40 and 66;

(b) the definition Nice Classification in section 2, subsections 6(2) to (4), section 36, subsections 38(6) to (12), sections 39 and 40 and subsections 48(3) and (5), as enacted by the Economic Action Plan 2014 Act, No. 1;

(4) If subsection 70(7) of the other Act produces its effects on the same day as section 255 of this Act comes into force, then paragraphs 70(1)(a) and (b) of the Trade-marks Act are replaced by the following:

(a) the provisions of this Act as they read immediately before the day on which section 342 of the Economic Action Plan 2014 Act, No. 1 comes into force, other than subsections 6(2) to (4), sections 28 and 36, subsections 38(6) to (8) and sections 39, 40 and 66;

(b) the definition Nice Classification in section 2, subsections 6(2) to (4), section 36, subsections 38(6) to (12), sections 39 and 40 and subsections 48(3) and (5), as enacted by the Economic Action Plan 2014 Act, No. 1;

Coming into Force

Order in council

264 The following provisions come into force on a day to be fixed by order of the Governor in Council:

(a) the definition Board in section 2, sections 11 to 20, 25 to 32, 34 to 62 and 64 to 74 and paragraphs 76(1)(c) to (f), (h) and (i) of the College of Patent Agents and Trade-mark Agents Act, as enacted by section 247; and

(b) section 249, subsections 250(1) and (3), sections 251 to 253 and 255 to 257 and subsection 258(1).

SUBDIVISION E

Amendments relating to preservation of usage rights R.S., c. B-3; 1992, c. 27, s. 2 Bankruptcy and Insolvency Act

265 Subsection 65.11(7) of the French version of the Bankruptcy and Insolvency Act is replaced by the following:

Propriété intellectuelle

(7) Si le débiteur a autorisé par contrat une personne à utiliser un droit de propriété intellectuelle, la résiliation n’empêche pas la personne de l’utiliser ni d’en faire respecter l’utilisation exclusive, à condition qu’elle respecte ses obligations contractuelles à l’égard de l’utilisation de ce droit, et ce, pour la période prévue au contrat et pour toute prolongation de celle-ci dont elle se prévaut de plein droit.

266 Section 65.13 of the Act is amended by adding the following after subsection (8):

Restriction — intellectual property

(9) If, on the day on which a notice of intention is filed under section 50.4 or a copy of the proposal is filed under subsection 62(1), the insolvent person is a party to an agreement that grants to another party a right to use intellectual property that is included in a sale or disposition authorized under subsection (7), that sale or disposition does not affect the other party’s right to use the intellectual property —

including the other party’s right to enforce an exclusive use — during the term of the agreement, including any period for which the other party extends the agreement as of right, as long as the other party continues to perform its obligations under the agreement in relation to the use of the intellectual property.

267 The Act is amended by adding the following after section 72:

Intellectual property — sale or disposition

72.1 (1) If the bankrupt is a party to an agreement that grants to another party a right to use intellectual property that is included in a sale or disposition by the trustee, that sale or disposition does not affect that other party’s right to use the intellectual property — including the other party’s right to enforce an exclusive use — during the term of the agreement, including any period for which the other party extends the agreement as of right, as long as the other party continues to perform its obligations under the agreement in relation to the use of the intellectual property.

Intellectual property — disclaimer or resiliation

(2) If the bankrupt is a party to an agreement that grants to another party a right to use intellectual property, the disclaimer or resiliation of that agreement by the trustee does not affect that other party’s right to use the intellectual property — including the other party’s right to enforce an exclusive use — during the term of the agreement, including any period for which the other party extends the agreement as of right, as long as the other party continues to perform its obligations under the agreement in relation to the use of the intellectual property.

268 The Act is amended by adding the following after section 246:

Intellectual property — sale or disposition

246.1 (1) If the insolvent person or the bankrupt is a party to an agreement that grants to another party a right to use intellectual property that is included in a sale or disposition by the receiver, that sale or disposition does not affect that other party’s right to use the intellectual property — including the other party’s right to enforce an exclusive use — during the term of the agreement, including any period for which the other party extends the agreement as of right, as long as the other party continues to perform its obligations under the agreement in relation to the use of the intellectual property.

Intellectual property — disclaimer or resiliation

(2) If the insolvent person or the bankrupt is a party to an agreement that grants to another party a right to use intellectual property, the disclaimer or resiliation of that agreement by the receiver does not affect that other party’s right to use the intellectual property — including the other party’s right to enforce an exclusive use — during the term of the agreement, including any period for which the other party extends the agreement as of right, as long as the other party continues to perform its obligations under the agreement in relation to the use of the intellectual property.

R.S., c. C-36 Companies’ Creditors Arrangement Act

269 Section 36 of the Companies’ Creditors Arrangement Act is amended by adding the following after subsection (7):

Restriction — intellectual property

(8) If, on the day on which an order is made under this Act in respect of the company, the company is a party to an agreement that grants to another party a right to use intellectual property that is included in a sale or disposition authorized under subsection (6), that sale or disposition does not affect that other party’s right to use the intellectual property — including the other party’s right to enforce an exclusive use — during the term of the agreement, including any period for which the other party extends the agreement as of right, as long as the other party continues to perform its obligations under the agreement in relation to the use of the intellectual property.

Transitional Provisions

Bankruptcy and Insolvency Act

270 Subsections 65.11(7) and 65.13(9) and sections 72.1 and 246.1 of the Bankruptcy and Insolvency Act, as enacted by sections 265 to 268, apply only in respect of proceedings that are commenced under that Act on or after the day on which this section comes into force.

Companies’ Creditors Arrangement Act

271 Subsection 36(8) of the Companies’ Creditors Arrangement Act, as enacted by section 269, applies only in respect of proceedings that are commenced under that Act on or after the day on which this section comes into force.

Coming into Force

Order in council

272 This Subdivision comes into force on a day to be fixed by order of the Governor in Council.

SUBDIVISION F

Privileged Information R.S., c. A-1 Access to Information Act

273 The Access to Information Act is amended by adding the following after section 23:

Protected information — patents and trade-marks

23.1 The head of a government institution may refuse to disclose any record requested under this Act that contains information that is subject to the privilege set out in section 16.1 of the Patent Act or section 51.13 of the Trade-marks Act.

R.S., c. P-21 Privacy Act

274 The Privacy Act is amended by adding the following after section 27:

Protected information — patents and trade-marks

27.1 The head of a government institution may refuse to disclose any personal information requested under subsection 12(1) that is subject to the privilege set out in section 16.1 of the Patent Act or section 51.13 of the Trade-marks Act.

2002, c. 28 Related Amendment to the Pest Control Products Act

275 Paragraph 42(2)(g) of the Pest Control Products Act is replaced by the following:

(g) any advice from a person or body referred to in paragraph 44(1)(f), unless disclosure of the advice may be refused under section 23 or 23.1 of the Access to Information Act;

Coordinating Amendments

2014, c. 20

276 (1) In this section, other Act means the Economic Action Plan 2014 Act, No. 1.

(2) If subsection 366(1) of the other Act comes into force before the day on which this Act receives royal assent, then, on that day, the English version of this Act, other than this section, is amended by replacing “trade-mark”, “trade- marks”, “Trade-mark” and “Trade-marks” with “trademark”, “trademarks”, “Trademark” and “Trademarks”, respectively.

(3) If subsection 366(1) of the other Act comes into force on the day on which this Act receives royal assent, then this Act is deemed to have received royal assent before that subsection 366(1) comes into force.

Bill C-58

277 If Bill C-58, introduced in the 1st session of the 42nd Parliament and entitled An Act to amend the Access to Information Act and the Privacy Act and to make consequential amendments to other Acts, receives royal assent, then, on the first day on which both section 10 of that Act and section 273 of this Act are in force, section 23.1 of the English version of the Access to Information Act is replaced by the following:

Protected information — patents and trade-marks

23.1 The head of a government institution may refuse to disclose any record requested under this Part that contains information that is subject to the privilege set out in section 16.1 of the Patent Act or section 51.13 of the Trade-marks Act.

SUBDIVISION G R.S., c. N-15

National Research Council Act 278 Subsection 3(2) of the National Research Council Act is replaced by the following:

Council incorporated

(2) The Council is a corporation that has power to acquire, hold, sell or otherwise dispose of and loan or lease real, personal, movable and immovable property for the purposes of and subject to this Act.

279 (1) Paragraph 5(1)(l) of the Act is replaced by the following:

(l) license, sell or otherwise grant or make available to others, and receive royalties, fees and payment for, any intellectual property right — including any patent, copyright, industrial design, trade-mark, trade secret, know-how or other

similar right and any such future right that is described under a written agreement — that is held, developed, administered or controlled by the Council, whether vested in Her Majesty in right of Canada or in the Council; and

(2) Section 5 of the Act is amended by adding the following after subsection (2):

Public Servants Inventions Act

(3) Despite section 9 of the Public Servants Inventions Act, the administration and control of any invention made by a public servant, as defined in section 2 of that Act, who is employed by the Council, and vested in Her Majesty by that Act, and any patent issued with respect to the invention, are vested in the Council.

SUBDIVISION H R.S., c. C-42

Copyright Act (Copyright Board Reform) Amendments to the Act

280 Paragraph (b) of the definition collective society in section 2 of the Copyright Act is replaced by the following:

(b) carries on the business of collecting and distributing royalties or levies payable under this Act in relation to a repertoire of works, performer’s performances, sound recordings or communication signals of more than one author, performer, sound recording maker or broadcaster; (société de gestion)

281 Paragraph 19(2)(a) of the Act is replaced by the following:

(a) in the case of a sound recording of a musical work, to the collective society authorized under Part VII.1 to collect them; or

282 Paragraph 29.9(2)(c) of the Act is replaced by the following:

(c) respecting the sending of information to collective societies that carry on the business of collecting royalties referred to in subsection 29.7(2) or (3).

283 Paragraph 30.02(4)(b) of the Act is replaced by the following:

(b) there is a tariff approved under section 70 that is applicable to the digital reproduction of the work, to the communication of the digital reproduction by telecommunication to persons acting under the authority of the institution and to the printing by those persons of at least one copy of the work; or

284 (1) Subparagraphs 30.03(2)(a)(i) and (ii) of the English version of the Act

are replaced by the following:

(i) the amount of royalties that the institution would have had to pay for the digital reproduction of that work if the tariff had been approved on the day on which the institution first made a digital reproduction under paragraph 30.02(1) (a), and

(ii) the amount of royalties that the institution paid to the society under paragraph 30.02(3)(a) for the digital reproduction of that work from the day on which that paragraph comes into force until the day on which the tariff is approved; and

(2) Subparagraphs 30.03(2)(b)(i) and (ii) of the English version of the Act are replaced by the following:

(i) the amount of royalties that the institution paid to the society under paragraph 30.02(3)(a) for the digital reproduction of that work from the day on which that paragraph comes into force until the day on which the tariff is approved, and

(ii) the amount of royalties that the institution would have had to pay for the digital reproduction of that work if the tariff had been approved on the day on which the institution first made a digital reproduction under paragraph 30.02(1) (a).

285 Paragraphs 30.3(2)(b) to (d) of the Act are replaced by the following:

(b) the Board has, in accordance with subsection 71(2), fixed the royalty rates and related terms and conditions;

(c) a tariff has been approved in accordance with section 70; or

(d) a collective society has filed a proposed tariff in accordance with section 68.

286 Subparagraphs 34(4)(c)(i) and (ii) of the Act are replaced by the following:

(i) a tariff approved by the Board under Part VII.1 or VIII, or

(ii) agreements referred to in subsection 67(3).

287 Subsection 38.1(4) of the Act is replaced by the following:

Limitation — certain acts

(4) A collective society or copyright owner who has authorized a collective society to act on their behalf may make an election under this section with respect to an act set out in subsection (4.1) only if applicable royalties are set out in an approved tariff or

fixed under subsection 71(2) and the defendant has not paid them. If they make the election, the collective society or copyright owner may only recover, in lieu of any other remedy of a monetary nature provided by this Act, an award of statutory damages in respect of such acts in a sum of not less than three and not more than ten times the amount of the applicable royalties, as the court considers just.

Acts for the purposes of subsection (4)

(4.1) Subsection (4) applies with respect to the following acts:

(a) the performance in public of musical works or dramatico-musical works, of performer’s performances of such works, or of sound recordings embodying such works or performances; and

(b) the communication to the public by telecommunication of musical works or dramatico-musical works, other than as described in subsection 31(2), of performer’s performances of such works, or of sound recordings embodying such works or performances.

288 Paragraph 38.2(1)(b) of the Act is replaced by the following:

(b) under a tariff approved by the Board under section 70.

289 The headings before section 66 of the Act are replaced by the following:

PART VII

Copyright Board 290 (1) Subsection 66(1) of the English version of the Act is replaced by the following:

Establishment

66 (1) There is established a Board to be known as the Copyright Board, consisting of not more than five members, including a Chair and a Vice-chair, to be appointed by the Governor in Council.

(2) Subsection 66(3) of the Act is replaced by the following:

Chair

(3) The Chair must be a judge, either sitting or retired, of a superior court.

(3) The portion of subsection 66(7) of the English version of the Act before paragraph (a) is replaced by the following:

Members deemed public service employees

(7) A full-time member of the Board, other than the Chair, is deemed to be employed in

291 Section 66.1 of the English version of the Act is replaced by the following:

Duties of Chair

66.1 (1) The Chair shall direct the work of the Board and apportion its work among its members.

Absence or incapacity of Chair

(2) If the Chair is absent or incapacitated or if the office of Chair is vacant, the Vice- chair has all the powers and functions of the Chair during the absence, incapacity or vacancy.

Duties of Vice-chair

(3) The Vice-chair is the chief executive officer of the Board and has supervision over and direction of the Board and its staff.

292 The Act is amended by adding the following after section 66.5:

Fair and equitable

66.501 The Board shall fix royalty and levy rates and any related terms and conditions under this Act that are fair and equitable, in consideration of

(a) what would have been agreed upon between a willing buyer and a willing seller acting in a competitive market with all relevant information, at arm’s length and free of external constraints;

(b) the public interest;

(c) any regulation made under subsection 66.91(1); and

(d) any other criterion that the Board considers appropriate.

Informal and expeditious

66.502 All matters before the Board shall be dealt with as informally and expeditiously as the circumstances and considerations of fairness permit but, in any case, within any period or no later than any day provided for under this Act.

For greater certainty

66.503 For greater certainty, any person or entity may authorize any other person or entity to act on their behalf in any matter before the Board.

Case manager

66.504 (1) The Chair may assign a member, officer or employee of the Board or a person engaged under subsection 66.4(3) to act as a case manager of a matter before the Board.

Powers

(2) The case manager may give any directions or make any orders with respect to the case management of the matter, but is not permitted to make a direction or order that is inconsistent with

(a) this Act;

(b) regulations made under subsection 66.6(1), unless authorized to do so under regulations made under paragraph 66.6(1.1)(b); or

(c) regulations made under paragraph 66.91(2)(a) to (c), unless authorized to do so under regulations made under paragraph 66.91(2)(d).

Deemed direction or order of Board

(3) A direction given, or an order made, by a case manager is deemed to be a direction or order of the Board, including for the purposes of paragraph 28(1)(j) of the Federal Courts Act.

Delegation

(4) The Chair may delegate his or her power under subsection (1) to the Vice-chair.

293 Section 66.52 of the Act is replaced by the following:

Variation of decisions

66.52 A decision of the Board respecting royalties or their related terms and conditions that is made under subsection 70(1), 71(2), 76.1(1) or 83(8) may, on application, be varied by the Board if, in its opinion, there has been a material change in circumstances since the decision was made.

294 Subsection 66.6(2) of the Act is replaced by the following:

Case management

(1.1) The Board may, with the approval of the Governor in Council, make regulations

governing the case management of matters before the Board, including regulations

(a) governing the directions a case manager may give and the orders they may make; and

(b) authorizing a case manager to give a direction or make an order that adapts, restricts or excludes the application of any provision of regulations made under subsection (1) to a matter or any step in a matter.

Publication of proposed regulations

(2) A copy of each regulation that the Board proposes to make under subsection (1) or (1.1) shall be published in the Canada Gazette at least 60 days before the regulation’s proposed effective date, and a reasonable opportunity shall be given to interested persons to make representations with respect to the regulation.

295 Section 66.91 of the Act is renumbered as subsection 66.91(1) and is amended by adding the following:

Regulations regarding time

(2) The Governor in Council may make regulations

(a) establishing the day by which, or the period within which, a matter before the Board — and any procedural step in the matter, whether set out in a provision of this Act or not — must be completed;

(b) establishing the minimum length of the effective period for the purposes of subsections 68.1(2) and 83(4);

(c) establishing a day for the purposes of paragraph 73.4(b); and

(d) authorizing the Board or a case manager to give a direction or make an order that adapts, restricts or excludes the application of any provision of regulations made under any of paragraphs (a) to (c) to a matter or any step in a matter.

Inconsistency or conflict

(3) Regulations made under subsection (2) prevail over regulations made under subsection 66.6(1) or (1.1) to the extent of an inconsistency or conflict between them.

296 The heading before section 67 and sections 67 to 76 of the Act are replaced by the following:

PART VII.1

Collective Administration of Copyright

Collective Societies Filing of proposed tariffs

67 (1) A collective society may file a proposed tariff with the Board for the purpose of establishing royalties with respect to rights the collective society administers under section 3, 15, 18, 19 or 21.

Mandatory filing for certain royalties

(2) However, a collective society shall file a proposed tariff with the Board for the purpose of establishing royalties referred to in subsection 29.7(2) or (3) or paragraph 31(2)(d).

Entering into agreements

(3) A collective society may enter into agreements for the purpose of establishing royalties with respect to rights the collective society administers under section 3, 15, 18, 19 or 21, other than royalties referred to in subsection 29.7(2) or (3) or paragraph 31(2)(d).

Designation of collective society — paragraph 19(2)(a)

67.1 On application by a collective society, the Board may designate the collective society as the sole collective society authorized to collect all royalties referred to in paragraph 19(2)(a) with respect to a sound recording of a musical work.

Requests regarding repertoire

67.2 A collective society shall answer, within a reasonable time, all reasonable requests from any person for information about its repertoire of works, performer’s performances, sound recordings or communication signals.

Tariffs

Proposed Tariffs

Filing

68 A proposed tariff must be filed no later than October 15 of the second calendar year before the calendar year in which the proposed tariff is to take effect or, if a day is established under regulations made under subsection 66.91(2), no later than that day.

Form and content

68.1 (1) A proposed tariff must be filed in both official languages and include

(a) the acts to which the tariff is to apply;

(b) the proposed royalty rates and any related terms and conditions; and

(c) the effective period of the proposed tariff.

Minimum effective period

(2) A proposed tariff’s effective period must be at least three calendar years or, if a minimum period is established under regulations made under subsection 66.91(2), at least that minimum period.

Publication and notification

68.2 The Board, in the manner that it sees fit,

(a) shall publish the proposed tariff as well as a notice that any objection to the proposed tariff must be filed within the period set out in subsection 68.3(2); and

(b) may distribute a notice — or cause it to be distributed or published, on any terms and conditions that the Board sees fit — of the publication of the tariff and of the notice referred to in paragraph (a) to any person affected by the proposed tariff.

Filing of objection

68.3 (1) An objection to a proposed tariff may be filed with the Board by

(a) an educational institution, if the proposed tariff is filed for the purpose of collecting royalties referred to in subsection 29.7(2) or (3);

(b) a retransmitter, as defined in subsection 31(1), if the proposed tariff is filed for the purpose of collecting royalties referred to in paragraph 31(2)(d); or

(c) any user, in any other case.

Time for filing objection

(2) An objection shall be filed no later than the 30th day after the day on which the Board published the proposed tariff under paragraph 68.2(a) or, if a day is established under the regulations made under subsection 66.91(2), no later than that day.

Copy to collective society

(3) The Board shall provide a copy of the filed objection to the collective society.

Reply to objection

68.4 (1) The collective society may file a reply to an objection with the Board.

Copy to be provided

(2) The Board shall provide a copy of the filed reply to the person or entity that filed the objection.

Withdrawal or Amendment of Proposed Tariff

Request to withdraw or amend

69 A collective society may, before a proposed tariff filed by it has been approved by the Board, make an application to the Board requesting that

(a) the proposed tariff be withdrawn; or

(b) a reference to an act set out in the proposed tariff be excluded from the approved tariff for all of the proposed effective period or, despite subsection 68.1 (2), for a portion of that period.

Approval by Board

69.1 (1) The Board shall approve an application made under section 69 if it is satisfied that

(a) the collective society has provided sufficient public notice of its intention to make the application;

(b) every person who, in respect of the proposed effective period, has paid royalties that would not be payable if the application were approved has

(i) consented to the application,

(ii) received a refund of the royalties, or

(iii) entered into an agreement under subsection 67(3) that covers the act, repertoire or proposed effective period that is the subject of the application; and

(c) in the case of an application made under paragraph 69(b) with respect to a portion of the proposed effective period, the application is not made for the purpose of improperly circumventing the required minimum effective period.

For greater certainty

(2) For greater certainty, the approval of an application made under section 69 does not preclude the collective society from filing, in accordance with this Act, a proposed tariff that deals in whole or in part with the act, repertoire or proposed effective period that was the subject of the application.

Approval of Tariffs

Approval

70 (1) The Board shall — within the period, if any, that is established under regulations made under subsection 66.91(2) — approve the proposed tariff after making any alterations to the royalty rates and the related terms and conditions, or fixing any new related terms and conditions, that the Board considers appropriate.

Factors — performances of musical works and sound recordings

(2) In approving a proposed tariff for the performance in public or the communication to the public by telecommunication of performer’s performances of musical works, or of sound recordings embodying such performer’s performances, the Board shall ensure that

(a) the tariff applies in respect of performer’s performances and sound recordings only in the situations referred to in the provisions of section 20 other than subsections 20(3) and (4);

(b) the tariff does not, because of linguistic and content requirements of Canada’s broadcasting policy set out in section 3 of the Broadcasting Act, place some users that are subject to that Act at a greater financial disadvantage than others; and

(c) the payment of royalties by users under section 19 will be made in a single payment.

Small cable transmission system

(3) The Board shall fix a preferential royalty rate for small cable transmission systems in approving a tariff for

(a) the performance in public of musical works or dramatico-musical works, of performer’s performances of such works, or of sound recordings embodying such works; or

(b) the communication to the public by telecommunication of musical works or dramatico-musical works, other than as described in subsection 31(2), of performer’s performances of such works, or of sound recordings embodying such works.

Small retransmission systems

(4) The Board shall fix a preferential royalty rate for small retransmission systems in approving a tariff for royalties referred to in paragraph 31(2)(d).

For greater certainty

(5) For greater certainty, the Board may determine, in respect of any tariff that it approves, the portion of the royalties that is to be paid to each collective society.

No discrimination

(6) For greater certainty, the Board must not discriminate between owners of copyright on the ground of their nationality or residence in approving a tariff for royalties referred to in subsection 29.7(2) or (3) or paragraph 31(2)(d).

Regulations

(7) The Governor in Council may make regulations defining “small cable transmission system” and “small retransmission system” for the purposes of this section.

Publication of approved tariff

70.1 The Board shall publish the approved tariff in the Canada Gazette and provide a copy of it, together with the reasons for the Board’s decision, to

(a) the collective society that filed the proposed tariff;

(b) every collective society that is authorized to collect royalties under the tariff;

(c) every person or entity that filed an objection under section 68.3; and

(d) any other person or entity that, in the Board’s opinion, ought to receive the

copy and reasons.

Fixing of Royalty Rates in Individual Cases Application to fix

71 (1) If a collective society and a user are unable to agree on royalties to be paid with respect to rights under section 3, 15, 18, 19 or 21, other than royalties referred to in subsection 29.7(2) or (3) or paragraph 31(2)(d), or are unable to agree on any related terms and conditions, the collective society or user may, after giving notice to the other party, apply to the Board to fix the royalty rates or any related terms and conditions, or both.

Fixing royalties, etc.

(2) The Board may, for a period that the Board may specify, fix the royalty rates or their related terms and conditions, or both, as the case may be.

Application of subsections 70(2) and (3)

(3) Subsections 70(2) and (3) apply, with any necessary modifications, to the fixing of royalty rates or terms and conditions, or both, by the Board under subsection (2).

For greater certainty

(4) For greater certainty, the Board may deny an application made under subsection (1) or any part of one.

Copy of decision and reasons

(5) The Board shall send a copy of the decision and the reasons for it to the collective society and the user.

Definition of user

(6) In this section, user means

(a) a user who is not otherwise authorized to do an act referred to in section 3, 15, 18 or 21 in respect of the works, performer’s performances, sound recordings or communication signals included in a collective society’s repertoire; or

(b) a user who is required to pay, in respect of sound recordings included in a collective society’s repertoire, a royalty referred to in section 19 that has not otherwise been fixed or agreed on.

Agreement

71.1 The Board shall not proceed with an application under section 71 in respect of any matter in issue on which an agreement has been reached, if a notice is filed with the Board that such an agreement has been reached.

Special Rules Related to Royalty Rates Special royalty rates

72 (1) Subsections (2) and (3) apply despite the tariffs approved by the Board under section 70, or despite the royalty rates fixed under subsection 71(2), for the performance in public or the communication to the public by telecommunication of performer’s performances of musical works or of sound recordings embodying such performer’s performances.

Wireless transmission systems

(2) For wireless transmission systems, other than community systems and public transmission systems, broadcasters shall pay

(a) $100 on the first $1.25 million of annual advertising revenues in respect of each year; and

(b) 100% of the royalties set out in the approved tariff or fixed under subsection 71(2) for that year on any portion of annual advertising revenues exceeding $1.25 million.

Community systems

(3) For community systems, broadcasters shall pay royalties of $100 in respect of each year.

Effect of paying royalties

(4) The payment of the royalties set out in subsection (2) or (3) fully discharges all liabilities of the system in question in respect of the approved tariffs or the royalties fixed under subsection 71(2).

Definition of advertising revenues

(5) The Board may, by regulation, define “advertising revenues” for the purposes of subsection (2).

Regulations

(6) The Governor in Council may make regulations defining “community system”, “public transmission system” and “wireless transmission system” for the purposes of this section.

Radio performances in places other than theatres

72.1 (1) In respect of public performances by means of any radio receiving set in any place other than a theatre that is ordinarily and regularly used for entertainments to which an admission charge is made, no royalties shall be collectable from the owner or user of the radio receiving set, but the Board shall, in so far as possible, provide for the collection in advance from radio broadcasting stations of royalties appropiate to the conditions produced by the provisions of this subsection and shall fix the amount of the same.

Expenses to be taken into account

(2) In fixing royalties under subsection (1), the Board shall take into account all expenses of collection and other outlays, if any, saved or savable by, for or on behalf of the owner of the copyright or performing right concerned or their agents, in consequence of that subsection.

Effects Related to Tariffs and Fixing of Royalty Rates

Permitted Acts and Enforcement

Effect of fixing royalties

73 Without prejudice to any other remedies available to it, the collective society concerned may collect the royalties specified in an approved tariff or fixed by the Board under subsection 71(2) for the applicable period and, in default of their payment, recover them in a court of competent jurisdiction.

Order — compliance with terms and conditions

73.1 Without prejudice to any other remedies available to it, the collective society concerned may apply to a court of competent jurisdiction for an order directing a person to comply with any terms and conditions that are set out in an approved tariff or that are fixed by the Board under subsection 71(2).

Continuation of rights

73.2 If a proposed tariff’s effective period begins before the proposed tariff is approved, and immediately after the expiry of the previous tariff, then, from the start of the effective period of the proposed tariff until the earlier of its approval and the end of its effective period,

(a) any person authorized under the previous tariff to do an act that is referred to in section 3, 15, 18 or 21 and that is covered by the proposed tariff may do so; and

(b) the collective society may collect the royalties in accordance with the previous tariff.

Proceedings barred — tariff

73.3 No proceedings may be brought against a person for the infringement of a right with respect to an act referred to in section 3, 15, 18 or 21 if

(a) the person has paid or offered to pay the royalties set out in an approved tariff that apply with respect to that act;

(b) in the case where section 73.2 applies with respect to that act, the person has paid or offered to pay the royalties referred to in paragraph 73.2(b); or

(c) in the case where no tariff has been approved with respect to that act and section 73.2 does not apply with respect to it, the person has offered to pay the royalties that are included in a proposed tariff and that will apply to that act once the tariff is approved.

Approval of request made under section 69

73.4 If the Board approves an application made under section 69, no proceedings may be brought against a person for the infringement of a right with respect to an act referred to in section 3, 15, 18 or 21 if

(a) the proposed tariff, if approved, will not apply to the act as a result of the Board’s approval of the application; and

(b) the act occurs during the effective period set out in the proposed tariff and before the first anniversary of the day on which the collective society made its application under section 69 or, if a day has been established by regulations made under subsection 66.91(2), before that day.

Effect of fixing of royalties

73.5 (1) If any royalties or related terms and conditions are fixed under subsection 71 (2) in respect of a person, the person may, during the applicable period and on paying or offering to pay the applicable royalties, do the act referred to in section 3, 15, 18 or 21 with respect to which the royalties or related terms and conditions are fixed, subject to those related terms and conditions and to the terms and conditions established by the collective society and the person.

Authority during application

(2) If an application is made under subsection 71(1), a person in respect of whom royalties or terms and conditions may be fixed may, until the Board’s final decision on the application, do an act referred to in section 3, 15, 18 or 21 to which the application applies if the person has offered to pay the applicable royalties in accordance with any applicable related terms and conditions.

Effects of Agreement

No application

74 An approved tariff and any royalty rates and related terms and conditions fixed by the Board under subsection 71(2), as well as sections 73.2 to 73.5, do not apply to a person in respect of the matters covered by an agreement referred to in subsection 67(3) that applies to the person.

Claim by Copyright Owner — Particular Royalties Claims by non-members

75 (1) An owner of copyright who does not authorize a collective society to collect, for that person’s benefit, royalties referred to in paragraph 31(2)(d) is, if the work is communicated to the public by telecommunication during a period when an approved tariff that is applicable to that kind of work is effective, entitled to be paid those royalties by the collective society that is designated by the Board, of its own motion or on application, subject to the same conditions as those to which a person who has so authorized that collective society is subject.

Payment to non-members

(2) An owner of copyright who does not authorize a collective society to collect, for that person’s benefit, royalties referred to in subsection 29.7(2) or (3) is, if such royalties are payable during a period when an approved tariff that is applicable to that kind of work or other subject matter is effective, entitled to be paid those

royalties by the collective society that is designated by the Board, of its own motion or on application, subject to the same conditions as those to which a person who has so authorized that collective society is subject.

Exclusion of other remedies

(3) The entitlement referred to in subsections (1) and (2) is the only remedy of the owner of the copyright for the payment of royalties for the communication, making of the copy or sound recording or performance in public, as the case may be.

Measures

(4) The Board may, for the purposes of this section,

(a) require a collective society to file with the Board information relating to payments of royalties collected by it to the persons who have authorized it to collect those royalties; and

(b) by regulation, establish periods of not less than 12 months within which the entitlements referred to in subsections (1) and (2) must be exercised, beginning on

(i) the making of the copy, in the case of royalties referred to in subsection 29.7(2),

(ii) the performance in public, in the case of royalties referred to in subsection 29.7(3), or

(iii) the communication to the public by telecommunication, in the case of royalties referred to in paragraph 31(2)(d).

Examination of Agreements Definition of Commissioner

76 (1) For the purposes of this section and section 76.1, Commissioner means the Commissioner of Competition appointed under the Competition Act.

Filing agreement with the Board

(2) If a collective society enters into an agreement under subsection 67(3) with a user, either party may file a copy of the agreement with the Board within 15 days after it is entered into.

Non-application of section 45 of Competition Act

(3) Section 45 of the Competition Act does not apply in respect of any royalties or related terms and conditions arising under an agreement filed in accordance with subsection (2).

Access by Commissioner

(4) The Commissioner may have access to the copy of an agreement filed in accordance with subsection (2).

Request for examination

(5) If the Commissioner considers that an agreement filed in accordance with subsection (2) is contrary to the public interest, he or she may, after advising the parties, request that the Board examine it.

Examination and fixing of royalty

76.1 (1) The Board shall consider a request by the Commissioner to examine an agreement and may, after giving the Commissioner and the parties to the agreement an opportunity to present their arguments, alter the royalties and any related terms and conditions arising under the agreement or fix new related terms and conditions.

Copy of decision and reasons

(2) The Board shall send a copy of the decision and the reasons for it to the parties and to the Commissioner.

PART VII.2

Certain Applications to Board 297 Subsections 83(2) to (10) of the Act are replaced by the following:

Filing of proposed tariff

(2) A proposed tariff must be filed no later than October 15 of the second calendar year before the calendar year in which the proposed tariff is to take effect or, if a day is established under regulations made under subsection 66.91(2), no later than that day.

Form and content

(3) A proposed tariff must be filed in both official languages and include

(a) the proposed levy rates and any related terms and conditions; and

(b) the effective period of the proposed tariff.

It may also include a suggestion as to whom the Board should designate under paragraph (8)(b).

Minimum effective period

(4) A proposed tariff’s effective period must be at least three calendar years or, if a minimum period is established under regulations made under subsection 66.91(2), at least that minimum period.

Publication

(5) The Board, in the manner that it sees fit, shall publish the proposed tariff and a notice that any person or entity who files an objection must do so no later than the 30th day after the day on which the Board made the proposed tariff public or, if a day is established under regulations made under subsection 66.91(2), no later than that day.

Copy of objection

(6) The Board shall provide a copy of the filed objection to each collective society concerned.

Reply

(7) Each collective society concerned may file a reply to an objection with the Board.

Copy to objector

(7.1) The Board shall provide a copy of the filed reply to the person or entity that filed the objection.

Approval

(8) The Board shall, within the period that is established under regulations made under subsection 66.91(2),

(a) approve a proposed tariff, after making any alterations to the levy rates and the related terms and conditions, or fixing any new related terms and conditions, that the Board considers appropriate; and

(b) subject to subsection (8.2), designate as the collecting body the collective society or other society, association or corporation that, in the Board’s opinion, will best fulfil the objects of sections 82, 84 and 86.

Terms and conditions

(8.1) The related terms and conditions may include terms and conditions such as the form, content and frequency of the statements of account referred to in subsection 82(1), measures for the protection of confidential information contained in those statements, and the times at which the levies are payable.

Designation

(8.2) The Board is not obligated to designate a collecting body under paragraph (8) (b) if it has previously done so, and a designation under that paragraph remains in effect until the Board, under a proposed tariff or on a separate application, makes another designation.

Publication of approved tariffs

(9) The Board shall publish the approved tariff in the Canada Gazette and provide a copy of it, together with the reasons for the Board’s decision, to

(a) the collecting body;

(b) each collective society that filed a proposed tariff;

(c) every person or entity that filed an objection under subsection (5); and

(d) any other person or entity that, in the Board’s opinion, ought to receive the copy and reasons.

Continuation of rights

(10) If a proposed tariff’s effective period begins before the proposed tariff is approved and that effective period begins immediately after the expiry of the previous tariff, then — from the start of the effective period of the proposed tariff until the earlier of its approval and the end of its effective period — the collecting body may collect the levies in accordance with the previous tariff.

Consequential Amendments

Repeals

298 The following provisions are repealed:

(a) section 27 of the Copyright Act, R.S., 1985, c. 10 (4th Supp.);

(b) section 149 of the Canada – United States Free Trade Implementation Act, S.C. 1988, c. 65;

(c) sections 6 and 7 of An Act to amend the Copyright Act, S.C. 1993, c. 23; and

(d) subsections 20(3) and 22(2) and sections 53 and 53.1 of An Act to amend the Copyright Act, S.C. 1997, c. 24.

Transitional Provisions

Paragraphs 66.501(a) and (b)

299 The Copyright Board is not required to consider the criteria set out in paragraphs 66.501(a) and (b) of the Copyright Act, as enacted by section 292 of this Act, in a matter in which it fixes royalty rates, levies or any related terms and conditions if the matter is commenced before the day on which this section comes into force.

Subsections 68.1(2) and 83(4)

300 Neither subsection 68.1(2) nor subsection 83(4) of the Copyright Act, as enacted by sections 296 and 297 of this Act, respectively, applies with respect to a proposed tariff filed before the day on which this section comes into force.

Subsection 67.1(4)

301 Subsection 67.1(4) of the Copyright Act, as it read immediately before the day on which this section comes into force, continues to apply with respect to

(a) an infringement referred to in that subsection that occurred before that day; and

(b) the recovery of royalties to be paid under section 19 of that Act in relation to an act that occurred before that day.

Coming into Force

Royal assent or April 1, 2019

302 This Subdivision comes into force on the later of the day on which this Act receives royal assent and April 1, 2019.

DIVISION 8

Parental Benefits and Related Leave 1996, c. 23

Employment Insurance Act

Amendments to the Act

303 (1) Paragraph 12(4)(b) of the Employment Insurance Act is replaced by the following:

(b) for the care of one or more new-born or adopted children as a result of a single pregnancy or placement is,

(i) if the maximum number of weeks that has been elected under subsection 23(1.1) is established under subparagraph (3)(b)(i), 35 or, if the weeks for which benefits may be paid are divided in accordance with section 23, 40, or

(ii) if the maximum number of weeks that has been elected under subsection 23(1.1) is established under subparagraph (3)(b)(ii), 61 or, if the weeks for which benefits may be paid are divided in accordance with section 23, 69.

(2) Subsection 12(4.01) of the Act is replaced by the following:

Maximum — parental benefits

(4.01) If a claim is made under this Part in respect of a child or children referred to in paragraph (4)(b) and a claim is made under section 152.05 in respect of the same child or children, the maximum number of weeks of benefits payable under this Act in respect of the child or children is,

(a) if the maximum number of weeks that has been elected under subsection 23 (1.1) is established under subparagraph (3)(b)(i), 35 or, if the weeks for which benefits may be paid are divided in accordance with section 23, 40; or

(b) if the maximum number of weeks that has been elected under subsection 23 (1.1) is established under subparagraph (3)(b)(ii), 61 or, if the weeks for which benefits may be paid are divided in accordance with section 23, 69.

304 Subsections 23(4) and (4.1) of the Act are replaced by the following:

Division of weeks of benefits

(4) If two major attachment claimants each make a claim for benefits under this section — or if one major attachment claimant makes a claim for benefits under this section and an individual makes a claim for benefits under section 152.05 — in respect of the same child or children, the weeks of benefits payable under this section, under section 152.05 or under both those sections may be divided between them up to a maximum of 40, if the maximum number of weeks that has been elected under subsection (1.1) or 152.05(1.1) is established under subparagraph 12

(3)(b)(i) or 152.14(1)(b)(i), or up to a maximum of 69, if that number of weeks is established under subparagraph 12(3)(b)(ii) or 152.14(1)(b)(ii). If they cannot agree, the weeks of benefits are to be divided in accordance with the prescribed rules.

Maximum number of weeks that can be divided

(4.1) For greater certainty, if, in respect of the same child or children, a major attachment claimant makes a claim for benefits under this section and an individual makes a claim for benefits under section 152.05, the total number of weeks of benefits payable under this section and section 152.05 that may be divided between them may not exceed

(a) 40, if the maximum number of weeks that has been elected under subsection (1.1) or 152.05(1.1) is established under subparagraph 12(3)(b)(i) or 152.14(1)(b) (i); or

(b) 69, if that number of weeks is established under subparagraph 12(3)(b)(ii) or 152.14(1)(b)(ii).

Maximum number of weeks per claimant

(4.11) Even if the weeks of benefits payable are divided in accordance with subsections (4) and (4.1), the maximum number of weeks for which benefits may be paid to a claimant is 35 or 61 weeks, in accordance with the election made under subsection (1.1) or 152.05(1.1).

305 Subsections 152.05(12) and (13) of the Act are replaced by the following:

Division of weeks of benefits

(12) If two self-employed persons each make a claim for benefits under this section — or if one self-employed person makes a claim for benefits under this section and another person makes a claim for benefits under section 23 — in respect of the same child or children, the weeks of benefits payable under this section, under section 23 or under both those sections may be divided between them up to a maximum of 40, if the maximum number of weeks that has been elected under subsection (1.1) or 23(1.1) is established under subparagraph 152.14(1)(b)(i) or 12 (3)(b)(i), or up to a maximum of 69, if that number of weeks is established under subparagraph 152.14(1)(b)(ii) or 12(3)(b)(ii). If they cannot agree, the weeks of benefits are to be divided in accordance with the prescribed rules.

Maximum number of weeks that can be divided

(13) For greater certainty, if, in respect of the same child or children, a self-employed person makes a claim for benefits under this section and another person makes a claim for benefits under section 23, the total number of weeks of benefits payable under this section and section 23 that may be divided between them may not exceed

(a) 40, if the maximum number of weeks that has been elected under subsection (1.1) or 23(1.1) is established under subparagraph 152.14(1)(b)(i) or 12(3)(b)(i); or

(b) 69, if that number of weeks is established under subparagraph 152.14(1)(b)(ii) or 12(3)(b)(ii).

Maximum number of weeks per claimant

(13.01) Even if the weeks of benefits payable are divided in accordance with subsections (12) and (13), the maximum number of weeks for which benefits may be paid to a claimant is 35 or 61 weeks, in accordance with the election made under subsection (1.1) or 23(1.1).

306 (1) The portion of subsection 152.14(2) of the Act before paragraph (a) is replaced by the following:

Maximum — single pregnancy or placement

(2) The maximum number of weeks for which benefits under this Part may be paid

(2) Paragraph 152.14(2)(b) of the Act is replaced by the following:

(b) for the care of one or more new-born or adopted children as a result of a single pregnancy or placement is,

(i) if the maximum number of weeks that has been elected under subsection 152.05(1.1) is established under subparagraph (1)(b)(i), 35 or, if the weeks for which benefits may be paid are divided in accordance with section 152.05, 40, or

(ii) if the maximum number of weeks that has been elected under subsection 152.05(1.1) is established under subparagraph (1)(b)(ii), 61 or, if the weeks for which benefits may be paid are divided in accordance with section 152.05, 69.

(3) Subsection 152.14(4) of the Act is replaced by the following:

Maximum — parental benefits

(4) If a claim is made under this Part in respect of a child or children referred to in paragraph (2)(b) and a claim is made under section 23 in respect of the same child or children, the maximum number of weeks of benefits payable under this Act in respect of the child or children is,

(a) if the maximum number of weeks that has been elected under subsection 152.05(1.1) is established under subparagraph (1)(b)(i), 35 or, if the weeks for which benefits may be paid are divided in accordance with section 152.05, 40; or

(b) if the maximum number of weeks that has been elected under subsection 152.05(1.1) is established under subparagraph (1)(b)(ii), 61 or, if the weeks for which benefits may be paid are divided in accordance with section 152.05, 69.

Transitional Provision

Birth or placement for adoption

307 The Employment Insurance Act, as it read immediately before the day on which this section comes into force, continues to apply to a claimant for the purpose of paying benefits under section 23 or 152.05 of that Act in respect of a child or children who are, before that day, born or placed with the claimant for the purpose of adoption.

Coordinating Amendments

2000, c. 12

308 (1) In this section, other Act means the Modernization of Benefits and Obligations Act.

(2) If section 304 of this Act comes into force before subsection 107(3) of the other Act, then the portion of that subsection 107(3) before the subsection (4.2) that it enacts is replaced by the following:

(3) Section 23 of the Act is amended by adding the following after subsection (4.11):

(3) If section 304 of this Act comes into force on the same day as subsection 107(3) of the other Act, then that subsection 107(3) is deemed to have come into force before that section 304.

2009, c. 33

309 (1) In this section, other Act means the Fairness for the Self-Employed Act.

(2) If section 305 of this Act comes into force before the day on which section 35 of the other Act produces its effects, then the portion of that section 35 before the subsection (13.1) that it enacts is replaced by the following:

2000, c. 12

35 On the first day on which both subsection 107(3) of the Modernization of Benefits and Obligations Act and section 16 of this Act are in force, section 152.05 of the Employment Insurance Act is amended by adding the following after subsection (13.01):

(3) If section 305 of this Act comes into force on the same day as section 35 of the other Act produces its effects, then that section 35 is deemed to have produced its effects before the day on which that section 305 comes into force. R.S., c. L-2

Canada Labour Code Amendments to the Act

310 Subsection 206.1(3) of the Canada Labour Code is replaced by the following:

Aggregate leave — employees

(3) The aggregate amount of leave that may be taken by more than one employee under this section in respect of the same birth or adoption shall not exceed 71 weeks, but the amount of leave that may be taken by one employee under this section in respect of the same birth or adoption shall not exceed 63 weeks.

311 Section 206.2 of the Act is replaced by the following:

Aggregate leave — maternity and parental

206.2 The aggregate amount of leave that may be taken by more than one employee under sections 206 and 206.1 in respect of the same birth shall not exceed 86 weeks, but the aggregate amount of leave that may be taken by one employee under those sections in respect of the same birth shall not exceed 78 weeks.

Coordinating Amendment

2012, c. 27

312 On the first day on which both section 35 of the Helping Families in Need Act has produced its effects and section 310 of this Act is in force, subsection 206.1(3) of the Canada Labour Code is replaced by the following:

Aggregate leave — employees

(3) The aggregate amount of leave that may be taken by more than one employee under this section in respect of the same event, as described in paragraphs (1)(a) to (c), shall not exceed 71 weeks, but the amount of leave that may be taken by one employee under this section in respect of the same event shall not exceed 63 weeks.

Coming into Force

Order in council

313 Sections 303 to 307 and 310 and 311 come into force on a day to be fixed by order of the Governor in Council.

DIVISION 9

Canadian Gender Budgeting Act Enactment of Act

314 The Canadian Gender Budgeting Act is enacted as follows:

An Act respecting the consideration of gender equality and diversity in the budget process

Preamble

Whereas Canada’s long-term economic success depends on an inclusive society in which all individuals have the ability to contribute to their full potential, regardless of gender or other identity factors;

Whereas taxation, the allocation of public resources and other policy decisions may produce various impacts on diverse groups, with the potential to create, sustain or reduce inequalities within society;

Whereas building an economy that benefits all Canadians requires that the Government of Canada pursue economic and social policies and make budgetary decisions with full consideration of their impacts in terms of gender and diversity;

And whereas improved gender and diversity information and analysis contribute to improved, evidence-based decision-making;

Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

Short Title Short title

1 This Act may be cited as the Canadian Gender Budgeting Act.

Gender Budgeting Policy Policy statement

2 It is declared to be the policy of the Government of Canada to

(a) promote the principle of gender equality and greater inclusiveness in society as part of the annual federal budget, in support of Canada’s long-term economic growth and prosperity;

(b) consider gender and diversity in taxation and resource allocation decisions, including in respect of direct spending and transfers to persons and other levels of government;

(c) make information available to the public on the impacts of Government decisions in terms of gender and diversity, in order to enhance transparency and accountability; and

(d) strengthen the ongoing capacity of departments named in Schedule VI to the Financial Administration Act to consider gender and diversity in the development of policy in a budgetary context, including through guidance, best practices and expertise provided by the Minister for Women and Gender Equality.

Implementation of Policy Report — new budget measures

3 The Minister of Finance must table, before each House of Parliament, on any of the first 30 days on which that House is sitting after the day on which a budget plan is tabled in Parliament, a report on the impacts in terms of gender and diversity of all new budget measures described in the plan, if an assessment of the impacts is not included in the budget plan or any related documents that the Minister has made public.

Analysis — tax expenditures

4 Once a year, the Minister of Finance must make available to the public analysis of impacts in terms of gender and diversity of the tax expenditures, such as tax exemptions, deductions or credits, that the Minister considers appropriate.

Analysis — programs

5 Once a year, the President of the Treasury Board must make available to the public analysis of impacts in terms of gender and diversity of the existing Government of Canada expenditure programs that the President, in consultation with the Minister of Finance, considers appropriate.

DIVISION 10

Financial Consumer Protection Framework 1991, c. 46

Bank Act Amendments to the Act

315 The definition external complaints body in section 2 of the Bank Act is replaced by the following:

external complaints body means a body corporate approved under subsection 627.48(1) or designated under subsection 627.51(1); (organisme externe de traitement des plaintes)

316 Paragraphs 157(2)(e) and (f) of the Act are replaced by the following:

(e) designate a committee of the board of directors to perform the duties set out in section 195.1; and

317 The Act is amended by adding the following after section 195:

Committee

195.1 (1) The committee designated under paragraph 157(2)(e) shall consist of at least three directors.

Membership

(2) A majority of the members of the committee shall consist of directors who are not persons affiliated with the bank, and none of the members of the committee may be officers or employees of the bank or a subsidiary of the bank.

Duties of committee

(3) The committee shall

(a) require the management of the bank to establish procedures for complying with the consumer provisions;

(b) review those procedures to determine whether they are appropriate to ensure that the bank is complying with the consumer provisions; and

(c) require the management of the bank to report at least annually to the committee on the implementation of the procedures and on any other activities that the bank carries out in relation to the protection of its customers.

Bank’s report to Commissioner

(4) A bank shall report to the Commissioner on the mandate and responsibilities of the committee and the procedures referred to in paragraph (3)(a).

Committee’s report to directors

(5) After each meeting of the committee, the committee shall report to the directors of the bank on matters reviewed by the committee.

Directors’ report to Commissioner

(6) Within 90 days after the end of each financial year, the directors of a bank shall report to the Commissioner on what the committee did during the year in performing its duties under subsection (3).

318 Subsection 330(1) of the Act is replaced by the following:

Auditors’ attendance

330 (1) The auditors of a bank are entitled to receive notice of every meeting of the committee designated under paragraph 157(2)(e), if that committee is to perform the duties set out in section 195.1 in that meeting, of the audit committee and of the conduct review committee and, at the expense of the bank, to attend and be heard at that meeting.

319 Section 413.1 of the Act is repealed.

320 Subsection 418.1(3) of the Act is repealed.

321 The heading before section 439.1 and sections 439.1 to 459.5 of the Act are replaced by the following:

Miscellaneous

322 Subsection 524(2) of the Act is replaced by the following:

Restrictions and requirements

(2) The order may be made subject to the restrictions referred to in subsection 540 (1) and the requirements referred to in section 627.74.

323 Subsections 540(2) and (3) of the Act are repealed.

324 Paragraph 541(2)(b) of the Act is replaced by the following:

(b) sections 627.68 to 627.72 and 627.85.

325 (1) Subsections 545(4) and (5) of the Act are repealed.

(2) Subsection 545(6) of the Act is amended by adding “and” at the end of paragraph (a) and by repealing paragraphs (b) and (c).

326 Subsection 552(3) of the Act is repealed.

327 The heading before section 559 and sections 559 to 576.3 of the Act are replaced by the following:

Miscellaneous 328 Section 611 of the Act is replaced by the following:

Exceptions to disclosure

611 Subject to any regulations made under paragraph 627.998(n), information obtained by an authorized foreign bank regarding any of its customers shall not be disclosed or made available under subsection 609(1) or section 610.

329 The Act is amended by adding the following after section 627:

PART XII.2

Dealings with Customers and the Public

DIVISION 1

Interpretation Definitions

627.01 (1) The following definitions apply in this Part.

business day does not include a Saturday or a holiday. (jour ouvrable)

charge includes interest and, for greater certainty, a fee. (frais)

complaint means dissatisfaction, whether justified or not, expressed to an institution with respect to

(a) a product or service in Canada that is offered, sold or provided by the institution; or

(b) the manner in which a product or service in Canada is offered, sold or provided by the institution. (plainte)

credit agreement includes an agreement for a line of credit, a credit card or any other kind of loan that is repayable in Canada. (convention de crédit)

deposit-type instrument means a product that is issued in Canada by an institution, that is related to a deposit and that specifies a fixed investment period and either

(a) a fixed rate of interest; or

(b) a variable rate of interest that is calculated on the basis of the institution’s prime lending rate or bankers’ acceptance rate. (instrument de type dépôt)

eligible enterprise means a business with authorized credit of less than $1,000,000, fewer than 500 employees and annual revenues of less than $50,000,000. (entreprise admissible)

institution means a bank or an authorized foreign bank. (institution)

interest, in relation to an agreement for a deposit-type instrument, a principal- protected note or a prescribed product, includes any return payable by an institution under the agreement. (intérêt)

maintenance charge means a charge in relation to a prepaid payment product that is imposed after the product has been purchased, other than a charge associated with the use of the product or of any service related to it. (frais de tenue de compte)