C-38 1 41 60-61 Elizabeth II 2011-2012

An Act to implement certain provisions of the budget tabled in Parliament on March 29, 2012 and other measures

Jobs, Growth and Long-term Prosperity Act

Jobs, Growth and Long-term Prosperity 2012 6 29 19 2012 90652

SUMMARY

Part 1 of this enactment implements certain income tax measures and related measures proposed in the March 29, 2012 budget. Most notably, it

(

a) expands the list of eligible expenses under the Medical Expense Tax Credit to include blood coagulation monitors and their disposable peripherals;

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b) introduces a temporary measure to allow certain family members to open a Registered Disability Savings Plan for an adult individual who might not be able to enter into a contract;

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c) extends, for one year, the temporary Mineral Exploration Tax Credit for flow-through share investors;

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d) allows corporations to make split and late eligible dividend designations;

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e) makes the salary of the Governor General taxable and adjusts that salary;

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f) allows a designated partner of a partnership to provide a waiver on behalf of all partners to extend the time limit for issuing a determination in respect of the partnership;

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g) amends the penalty applicable to promoters of charitable donation tax shelters who file false registration information or who fail to register a tax shelter prior to selling interests in the tax shelter;

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h) introduces a new penalty applicable to tax shelter promoters who fail to respond to a demand to file an information return or who file an information return that contains false or misleading sales information;

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i) limits the period for which a tax shelter identification number is valid to one calendar year;

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j) modifies the rules for registering certain foreign charitable organizations as qualified donees;

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k) amends the rules for determining the extent to which a charity has engaged in political activities; and

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l) provides the Minister of National Revenue with the authority to suspend the privileges, with respect to issuing tax receipts, of a registered charity or a registered Canadian amateur athletic association if the charity or association fails to report information that is required to be filed annually in an information return or devotes resources to political activities in excess of the limits set out in the Income Tax Act .

Part 1 also implements other selected income tax measures and related measures. Most notably, it

(

a) amends the Income Tax Act consequential on the implementation of the Marketing Freedom for Grain Farmers Act , including the extension of the tax deferral allowed to farmers in a designated area who produce listed grains and receive deferred cash purchase tickets to all Canadian farmers who produce listed grains and receive deferred cash purchase tickets;

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b) provides authority for the Canada Revenue Agency to issue via online notice or regular mail demands to file a return; and

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c) introduces a requirement for commercial tax preparers to file income tax returns electronically.

Part 2 amends the Excise Tax Act to implement certain excise tax and goods and services tax/harmonized sales tax (GST/HST) measures proposed in the March 29, 2012 Budget. It expands the list of GST/HST zero-rated medical and assistive devices as well as the list of GST/HST zero-rated non-prescription drugs that are used to treat life-threatening diseases. It also exempts certain pharmacists’ professional services from the GST/HST, other than prescription drug dispensing services that are already zero-rated.

It further allows certain literacy organizations to claim a rebate of the GST and the federal component of the HST paid on the acquisition of books to be given away for free by those organizations. It also implements legislative requirements relating to the Government of British Columbia’s decision to exit the harmonized sales tax framework.

Additional amendments to that Act and related regulations in respect of foreign-based rental vehicles temporarily imported by Canadian residents provide, in certain circumstances, relief from the GST/HST, the Green Levy on fuel-inefficient vehicles and the automobile air conditioner tax. This Part further amends that Act to ensure that changes to the standardized fuel consumption test method used for the EnerGuide, as announced on February 17, 2012 by the Minister of Natural Resources, do not affect the application of the Green Levy.

Finally,

Part 2 amends the Air Travellers Security Charge Act , the Excise Act, 2001 and the Excise Tax Act to provide authority for the Canada Revenue Agency to issue via online notice or regular mail demands to file a return.

Part 3 contains certain measures related to responsible resource development.

Division 1 of

Part 3 enacts the Canadian Environmental Assessment Act, 2012 , which establishes a new federal environmental assessment regime. Assessments are conducted in relation to projects, designated by regulations or by the Minister of the Environment, to determine whether they are likely to cause significant adverse environmental effects that fall within the legislative authority of Parliament, or that are directly linked or necessarily incidental to a federal authority’s exercise of a power or performance of a duty or function that is required for the carrying out of the project.

The Canadian Environmental Assessment Agency, the Canadian Nuclear Safety Commission, the National Energy Board or a review panel established by the Minister are to conduct assessments within applicable time limits. At the end of an assessment, a decision statement is to be issued to the project proponent who is required to comply with the conditions set out in it.

The enactment provides for cooperation between the federal government and other jurisdictions by enabling the delegation of an environmental assessment, the substitution of the process of another jurisdiction for an environmental assessment under the Act and the exclusion of a project from the application of the Act when there is an equivalent assessment by another jurisdiction.

The enactment requires that there be opportunities for public participation during an environmental assessment, that participant funding programs and a public registry be established, and that there be follow-up programs in relation to all environmental assessments. It also provides for powers of inspection and fines.

Finally, the enactment specifies that federal authorities are not to take certain measures regarding the carrying out of projects on federal lands or outside Canada unless they determine that those projects are not likely to cause significant adverse environmental effects.

This Division also makes related amendments to the Environmental Violations Administrative Monetary Penalties Act and consequential amendments to other Acts, and repeals the Canadian Environmental Assessment Act .

Division 2 of

Part 3 amends the National Energy Board Act to allow the Governor in Council to make the decision about the issuance of certificates for major pipelines. It amends the Act to establish time limits for regulatory reviews under the Act and to enhance the powers of the National Energy Board Chairperson and the Minister responsible for the Act to ensure that those reviews are conducted in a timely manner. It also amends the Act to permit the National Energy Board to exercise federal jurisdiction over navigation in respect of pipelines and power lines that cross navigable waters and it establishes an administrative monetary penalty system.

Division 3 of

Part 3 amends the Canada Oil and Gas Operations Act to authorize the National Energy Board to exercise federal jurisdiction over navigation in respect of pipelines and power lines that cross navigable waters.

Division 4 of

Part 3 amends the Nuclear Safety and Control Act to extend the maximum allowable term of temporary members of the Canadian Nuclear Safety Commission from six months to three years. It is also amended to allow for a licence to be transferred with the consent of that Commission and it puts in place an administrative monetary penalty system.

Division 5 of

Part 3 amends the Fisheries Act to focus that Act on the protection of fish that support commercial, recreational or Aboriginal fisheries and to more effectively manage those activities that pose the greatest threats to these fisheries. The amendments provide additional clarity for the authorization of serious harm to fish and of deposits of deleterious substances.

The amendments allow the Minister to enter into agreements with provinces and with other bodies, provide for the control and management of aquatic invasive species, clarify and expand the powers of inspectors, and permit the Governor in Council to designate another Minister as the Minister responsible for the administration and enforcement of subsections 36(3) to (6) of the Fisheries Act for the purposes of, and in relation to, subject matters set out by order.

Division 6 of

Part 3 amends the Canadian Environmental Protection Act, 1999 to provide the Minister of the Environment with the authority to renew disposal at sea permits in prescribed circumstances. It is also amended to change the publication requirements for disposal at sea permits and to provide authority to make regulations respecting time limits for their issuance and renewal.

Division 7 of

Part 3 amends the Species at Risk Act to allow for the issuance of authorizations with a longer term, to clarify the authority to renew the authorizations and to make compliance with conditions of permits enforceable. The Act is also amended to provide authority to make regulations respecting time limits for the issuance and renewal of permits under the Act. Furthermore,

section 77 is amended to ensure that the National Energy Board will be able to issue a certificate when required to do so by the Governor in Council under subsection 54(1) of the National Energy Board Act .

Part 4 enacts and amends several Acts in order to implement various measures.

Division 1 of

Part 4 amends a number of Acts to eliminate the requirement for the Auditor General of Canada to undertake annual financial audits of certain entities and to assess the performance reports of two agencies. This Division also eliminates other related obligations.

Division 2 of

Part 4 amends the Trust and Loan Companies Act , the Bank Act and the Cooperative Credit Associations Act to prohibit the issuance of life annuity-like products.

Division 3 of

Part 4 provides that PPP Canada Inc. is an agent of Her Majesty for purposes limited to its mandated activities at the federal level, including the provision of advice to federal departments and Crown corporations on public-private partnership projects.

Division 4 of

Part 4 amends the Northwest Territories Act , the Nunavut Act and the Yukon Act to provide the authority for the Governor in Council to set, on the recommendation of the Minister of Finance, the maximum amount of territorial borrowings and to make regulations in relation to those maximum amounts, including what constitutes borrowing, the relevant entities and the valuation of the borrowings.

Division 5 of

Part 4 amends the Financial Administration Act to modify, for parent Crown corporations, the period to which their quarterly financial reports relate, so that it is aligned with their financial year, and to include in the place of certain annual tabling requirements related to the business and activities of parent Crown corporations a requirement to make public consolidated quarterly reports on their business and activities. It also amends the Alternative Fuels Act and the Public Service Employment Act to eliminate certain reporting requirements.

Division 6 of

Part 4 amends the Department of Human Resources and Skills Development Act to establish the Social Security Tribunal and to add provisions authorizing the electronic administration or enforcement of programs, legislation, activities or policies. It also amends the Canada Pension Plan , the Old Age Security Act and the Employment Insurance Act so that appeals from decisions made under those Acts will be heard by the Social Security Tribunal. Finally, it provides for transitional provisions and makes consequential amendments to other Acts.

Division 7 of

Part 4 amends the Department of Human Resources and Skills Development Act to add provisions relating to the protection of personal information obtained in the course of administering or enforcing the Canada Pension Plan and the Old Age Security Act and repeals provisions in the Canada Pension Plan and the Old Age Security Act that are substantially the same as those that are added to the Human Resources and Skills Development Act .

Division 8 of

Part 4 amends the Department of Human Resources and Skills Development Act to add provisions relating to the social insurance registers and Social Insurance Numbers. It also amends the Canada Pension Plan in relation to Social Insurance Numbers and the Employment Insurance Act to repeal certain provisions relating to the social insurance registers and Social Insurance Numbers and to maintain the power to charge the costs of those registers to the Employment Insurance Operating Account.

Division 9 of

Part 4 amends the Parks Canada Agency Act to provide that the Agency may enter into agreements with other ministers or bodies to assist in the administration and enforcement of legislation in places outside national parks, national historic sites, national marine conservation areas and other protected heritage areas if considerations of geography make it impractical for the other minister or body to administer and enforce that legislation in those places. It also amends that Act to provide that the Chief Executive Officer is to report to the Minister of the Environment under

section 31 of that Act every five years. It amends that Act to remove the requirements for annual corporate plans, annual reports and annual audits, and amends that Act, the Canada National Parks Act and the Canada National Marine Conservation Areas Act to provide that that Minister is to review management plans for national parks, national historic sites, national marine conservation areas and other protected heritage areas at least every 10 years and is to have any amendments to a plan tabled in Parliament.

Division 10 of

Part 4 amends the Trust and Loan Companies Act , the Bank Act and the Insurance Companies Act in order to allow public sector investment pools that satisfy certain criteria, including pursuing commercial objectives, to directly invest in a Canadian financial institution, subject to approval by the Minister of Finance.

Division 11 of

Part 4 amends the National Housing Act , the Canada Mortgage and Housing Corporation Act and the Supporting Vulnerable Seniors and Strengthening Canada’s Economy Act to enhance the governance and oversight framework of the Canada Mortgage and Housing Corporation.

This Division also amends the National Housing Act to establish a registry for institutions that issue covered bonds and for covered bond programs and to provide for the protection of covered bond contracts and covered bond collateral in the event of an issuer’s bankruptcy or insolvency. It also makes amendments to the Trust and Loan Companies Act , the Bank Act , the Insurance Companies Act and the Cooperative Credit Associations Act to prohibit institutions from issuing covered bonds except within the framework established under the National Housing Act . Finally, it includes a coordinating amendment to the Supporting Vulnerable Seniors and Strengthening Canada’s Economy Act .

Division 12 of

Part 4 implements the Framework Agreement on Integrated Cross-Border Maritime Law Enforcement Operations between the Government of Canada and the Government of the United States of America signed on May 26, 2009.

Division 13 of

Part 4 amends the Bretton Woods and Related Agreements Act to reflect an increase in Canada’s quota subscription, as related to the ratification of the 2010 Quota and Governance reform resolution of the Board of Governors of the International Monetary Fund, and to align the timing of the annual report under that Act to correspond to that of the annual report under the Official Development Assistance Accountability Act .

Division 14 of

Part 4 amends the Canada Health Act so that members of the Royal Canadian Mounted Police are included in the definition of insured person .

Division 15 of

Part 4 amends the Canadian Security Intelligence Service Act to

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a) remove the office of the Inspector General;

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b) require the Security Intelligence Review Committee to submit to the Minister of Public Safety and Emergency Preparedness a certificate on the Director of the Canadian Security Intelligence Service’s annual report; and

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c) increase the information on the Service’s activities to be provided by that Committee to that Minister.

Division 16 of

Part 4 amends the Currency Act to clarify certain provisions that relate to the calling in and the redemption of coins.

Division 17 of

Part 4 amends the Federal-Provincial Fiscal Arrangements Act in order to implement the total transfer protection for the 2012-2013 fiscal year and to give effect to certain elements of major transfer renewal that were announced by the Minister of Finance on December 19, 2011. It also makes certain administrative amendments to that Act and to the Canada Health Act .

Division 18 of

Part 4 amends the Fisheries Act to authorize the Minister of Fisheries and Oceans to allocate fish for the purpose of financing scientific and fisheries management activities in the context of joint project agreements.

Division 19 of

Part 4 amends the Food and Drugs Act to give the Minister of Health the power to establish a list that sets out prescription drugs or classes of prescription drugs and to provide that the list may be incorporated by reference. It also gives the Minister the power to issue marketing authorizations that exempt a food, or an advertisement with respect to a food, from certain provisions of the Act. The division also provides that a regulation with respect to a food and a marketing authorization may incorporate by reference any document. It also makes consequential amendments to other Acts.

Division 20 of

Part 4 amends the Government Employees Compensation Act to allow prescribed entities to be subrogated to the rights of employees to make claims against third parties.

Division 21 of

Part 4 amends the International Development Research Centre Act to reduce the maximum number of governors of the Centre to 14, and to consequently change other rules about the number of governors.

Division 22 of

Part 4 amends

Part I of the Canada Labour Code to require the parties to a collective agreement to file a copy of it with the Minister of Labour, subject to the regulations, as a condition for it to come into force. It amends

Part III of that Act to require employers that provide benefits to their employees under long-term disability plans to insure those plans, subject to certain exceptions. The Division also amends that Part to create an offence and to increase maximum fines for offences under that Part.

Division 23 of

Part 4 repeals the Fair Wages and Hours of Labour Act .

Division 24 of

Part 4 amends the Old Age Security Act to provide the Minister of Human Resources and Skills Development with the authority to waive the requirement for an application for Old Age Security benefits for many eligible seniors, to gradually increase the age of eligibility for the Old Age Security Pension, the Guaranteed Income Supplement, the Allowance and the Allowance for the Survivor and to allow individuals to voluntarily defer their Old Age Security Pension up to five years past the age of eligibility, in exchange for a higher, actuarially adjusted, pension.

Division 25 of

Part 4 dissolves the Public Appointments Commission and its secretariat.

Division 26 of

Part 4 amends the Seeds Act to give the President of the Canadian Food Inspection Agency the power to issue licences to persons authorizing them to perform activities related to controlling or assuring the quality of seeds or seed crops.

Division 27 of

Part 4 amends the Statutory Instruments Act to remove the distribution requirements for the Canada Gazette .

Division 28 of

Part 4 amends the Investment Canada Act in order to authorize the Minister of Industry to communicate or disclose certain information relating to investments and to accept security in order to promote compliance with undertakings.

Division 29 of

Part 4 amends the Customs Act to allow the Minister of Public Safety and Emergency Preparedness to designate a portion of a roadway or other access way that leads to a customs office and that is used by persons arriving in Canada and by persons travelling within Canada as a mixed-traffic corridor. All persons who are travelling in a mixed-traffic corridor must present themselves to a border services officer and state whether they are arriving from a location outside or within Canada.

Division 30 of

Part 4 gives retroactive effect to subsections 39(2) and (3) of the Pension Benefits Standards Act, 1985 .

Division 31 of

Part 4 amends the Railway Safety Act to limit the apportionment of costs to a road authority when a grant has been made under

section 12 of that Act.

Division 32 of

Part 4 amends the Canadian International Trade Tribunal Act to replace the two Vice-chairperson positions with two permanent member positions.

Division 33 of

Part 4 repeals the International Centre for Human Rights and Democratic Development Act and authorizes the closing out of the affairs of the Centre established by that Act.

Division 34 of

Part 4 amends the Health of Animals Act to allow the Minister of Agriculture and Agri-Food to declare certain areas to be control zones in respect of a disease or toxic substance. The enactment also grants the Minister certain powers, including the power to make regulations prohibiting the movement of persons, animals or things in the control zones for the purpose of eliminating a disease or toxic substance or controlling its spread and the power to impose conditions on the movement of animals or things in those zones.

Division 35 of

Part 4 amends the Canada School of Public Service Act to abolish the Board of Governors of the Canada School of Public Service and to place certain responsibilities on the Minister designated for the purposes of the Act and on the President of the School.

Division 36 of

Part 4 amends the Bank Act by adding a

preamble to it.

Division 37 of

Part 4 amends the Corrections and Conditional Release Act to eliminate the requirement of a hearing for certain reviews.

Division 38 of

Part 4 amends the Coasting Trade Act to add seismic activities to the list of exceptions to the prohibition against foreign ships and non-duty paid ships engaging in the coasting trade.

Division 39 of

Part 4 amends the Status of the Artist Act to dissolve the Canadian Artists and Producers Professional Relations Tribunal and transfer its powers and duties to the Canada Industrial Relations Board.

Division 40 of

Part 4 amends the National Round Table on the Environment and the Economy Act to give the Round Table the power to sell or otherwise dispose of its assets and satisfy its debts and liabilities and to give the Minister of the Environment the power to direct the Round Table in respect of the exercise of some of its powers. The Division provides for the repeal of the Act and makes consequential amendments to other acts.

Division 41 of

Part 4 amends the Telecommunications Act to change the rules relating to foreign ownership of Canadian carriers eligible to operate as telecommunications common carriers and to permit the recovery of costs associated with the administration and enforcement of the national do not call list.

Division 42 of

Part 4 amends the Employment Equity Act to remove the requirements that are specific to the Federal Contractors Program for Employment Equity.

Division 43 of

Part 4 amends the Employment Insurance Act to permit a person’s benefits to be determined by reference to their highest earnings in a given number of weeks, to permit regulations to be made respecting what constitutes suitable employment, to remove the requirement that a consent to deduction be in writing, to provide a limitation period within which certain repayments of overpayments need to be deducted and paid and to clarify the provisions respecting the refund of premiums to self-employed persons.

It also amends that Act to modify the Employment Insurance premium rate-setting mechanism, including requiring that the rate be set on a seven-year break-even basis once the Employment Insurance Operating Account returns to balance. The Division makes consequential amendments to the Canada Employment Insurance Financing Board Act .

Division 44 of

Part 4 amends the Customs Tariff to make certain imported fuels duty-free and to increase the travellers’ exemption thresholds.

Division 45 of

Part 4 amends the Canada Marine Act to require provisions of a port authority’s letters patent relating to limits on the authority’s power to borrow money to be recommended by the Minister of Transport and the Minister of Finance before they are approved by the Governor in Council.

Division 46 of

Part 4 amends the First Nations Land Management Act to implement changes made to the Framework Agreement on First Nation Land Management, including changes relating to the description of land that is to be subject to a land code, and to provide for the coming into force of land codes and the development by First Nations of environmental protection regimes.

Division 47 of

Part 4 amends the Canada Travelling Exhibitions Indemnification Act to increase the maximum indemnity in respect of individual travelling exhibitions, as well as the maximum indemnity in respect of all travelling exhibitions.

Division 48 of

Part 4 amends the Canadian Air Transport Security Authority Act to provide that the chief executive officer of the Authority is appointed by the Governor in Council and that an employee may not replace the chief executive officer for more than 90 days without the Governor in Council’s approval.

Division 49 of

Part 4 amends the First Nations Fiscal and Statistical Management Act to repeal provisions related to the First Nations Statistical Institute and amends that Act and other Acts to remove any reference to that Institute. It authorizes the Minister of Indian Affairs and Northern Development to close out the Institute’s affairs.

Division 50 of

Part 4 amends the Canadian Forces Members and Veterans Re-establishment and Compensation Act to provide for the payment or reimbursement of fees for career transition services for veterans or their survivors.

Division 51 of

Part 4 amends the Department of Human Resources and Skills Development Act to add powers, duties and functions that are substantially the same as those conferred by the Department of Social Development Act . It repeals the Department of Social Development Act and, in doing so, eliminates the National Council of Welfare.

Division 52 of

Part 4 amends the Wage Earner Protection Program Act in order to correct the English version of the definition eligible wages .

Division 53 of

Part 4 repeals the Kyoto Protocol Implementation Act .

Division 54 of

Part 4 amends the Immigration and Refugee Protection Act and the Budget Implementation Act, 2008 to provide for the termination of certain applications for permanent residence that were made before February 27, 2008. This Division also amends the Immigration and Refugee Protection Act to, among other things, authorize the Minister of Citizenship and Immigration to give instructions establishing and governing classes of permanent residents as part of the economic class and to provide that the User Fees Act does not apply in respect of fees set by those instructions.

Furthermore, this Division amends the Immigration and Refugee Protection Act to allow for the retrospective application of certain regulations and certain instructions given by the Minister, if those regulations and instructions so provide, and to authorize regulations to be made respecting requirements imposed on employers in relation to authorizations to work in Canada.

Division 55 of

Part 4 enacts the Shared Services Canada Act to establish Shared Services Canada to provide certain administrative services specified by the Governor in Council. The Act provides for the Governor in Council to designate a minister to preside over Shared Services Canada.

Division 56 of

Part 4 amends the Assisted Human Reproduction Act to respond to the Supreme Court of Canada decision in Reference re Assisted Human Reproduction Act that was rendered in 2010, including by repealing the provisions that were found to be unconstitutional and abolishing the Assisted Human Reproduction Agency of Canada.

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

This Act may be cited as the Jobs, Growth and Long-term Prosperity Act .

PART 1

AMENDMENTS TO THE INCOME TAX ACT , A RELATED ACT AND THE INCOME TAX REGULATIONS

R.S., c. 1 (5th Supp.)

Income Tax Act

(1) Subsection 76(5) of the Income Tax Act is replaced by the following:

Definitions of certain expressions

(5) In subsection (4), the expressions cash purchase ticket , operator , primary elevator and process elevator have the meanings assigned by the Canada Grain Act , and grain means wheat, oats, barley, rye, flaxseed, rapeseed and canola produced in Canada.

(2) Subsection (1) applies in respect of cash purchase tickets and other forms of settlement issued to a taxpayer after December 14, 2011.

(1) Paragraph 81(1)(

n) of the Act is replaced by the following:

Governor General

(

n) income from the office of Governor General of Canada, other than salary under the Governor General’s Act ;

(2) Subsection (1) applies to the 2013 and subsequent taxation years.

(1) Paragraph (

a) of the definition eligible dividend in subsection 89(1) of the Act is replaced by the following:

(

a) an amount that is equal to the portion of a taxable dividend that is received by a person resident in Canada, paid by a corporation resident in Canada and designated under subsection (14) to be an eligible dividend, and

(2) Subsection 89(14) of the Act is replaced by the following:

Dividend designation

(14) A corporation designates a portion of a dividend it pays at any time to be an eligible dividend by notifying in writing at that time each person or partnership to whom the dividend is paid that the portion of the dividend is an eligible dividend.

Late designation

(14.1) If, in the opinion of the Minister, the circumstances are such that it would be just and equitable to permit a designation under subsection (14) to be made before the day that is three years after the day on which the designation was required to be made, the designation is deemed to have been made at the time the designation was required to be made.

(3) Subsections (1) and (2) apply to dividends paid after March 28, 2012.

(1) Paragraph (

a) of the definition flow-through mining expenditure in subsection 127(9) of the Act is replaced by the following:

(

a) that is a Canadian exploration expense incurred by a corporation after March 2012 and before 2014 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2014) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (

a) or (

d) of the definition mineral resource in subsection 248(1),

(2) Paragraphs (

c) and (

d) of the definition flow-through mining expenditure in subsection 127(9) of the Act are replaced by the following:

(

c) an amount in respect of which is renounced in accordance with subsection 66(12.6) by the corporation to the taxpayer (or a partnership of which the taxpayer is a member) under an agreement described in that subsection and made after March 2012 and before April 2013, and

(

d) that is not an expense that was renounced under subsection 66(12.6) to the corporation (or a partnership of which the corporation is a member), unless that renunciation was under an agreement described in that subsection and made after March 2012 and before April 2013;

(3) Subsections (1) and (2) apply to expenses renounced under a flow-through share agreement made after March 2012.

(1) Clause ( a )(ii)(

B) of the definition disability savings plan in subsection 146.4(1) of the Act is replaced by the following:

(

B) an entity that, at the time the arrangement is entered into, is a qualifying person described in paragraph (

a) or (

b) of the definition qualifying person in relation to the beneficiary,

(B.1)

if the arrangement is entered into before 2017, a qualifying family member in relation to the beneficiary who, at the time the arrangement is entered into, is a qualifying person in relation to the beneficiary,

(B.2)

a qualifying family member in relation to the beneficiary who, at the time the arrangement is entered into, is not a qualifying person in relation to the beneficiary but is a holder of another arrangement that is a registered disability savings plan of the beneficiary, and

(2) The definition qualifying person in subsection 146.4(1) of the Act 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) other than for the purposes of subparagraph (4)( b )(iv), an individual who is a qualifying family member in relation to the beneficiary if

(

i) at or before that time, the beneficiary has attained the age of majority and is not a beneficiary under a disability savings plan,

(ii)

at that time, no entity described in subparagraph ( a )(ii) or (iii) is legally authorized to act on behalf of the beneficiary, and

(iii)

in the issuer’s opinion after reasonable inquiry, the beneficiary’s contractual competence to enter into a disability savings plan at that time is in doubt.

(3) Subsection 146.4(1) of the Act is amended by adding the following in alphabetical order:

qualifying family member

membre de la famille admissible

qualifying family member , in relation to a beneficiary of a disability savings plan, at any time, means an individual who, at that time, is

(

a) a legal parent of the beneficiary; or

(

b) a spouse or common-law partner of the beneficiary who is not living separate and apart from the beneficiary by reason of a breakdown of their marriage or common-law partnership.

(4) Section 146.4 of the Act is amended by adding the following after subsection (1.4):

Beneficiary replacing holder

(1.5) Any holder of a disability savings plan who is a qualifying person in relation to the beneficiary under the plan solely because of paragraph (

c) of the definition qualifying person in subsection (1) ceases to be a holder of the plan and the beneficiary becomes the holder of the plan if

(

a) the beneficiary is determined to be contractually competent by a competent tribunal or other authority under the laws of a province or, in the issuer’s opinion after reasonable inquiry, the beneficiary’s contractual competence to enter into a disability savings plan is no longer in doubt; and

(

b) the beneficiary notifies the issuer that the beneficiary chooses to become the holder of the plan.

Entity replacing holder

(1.6) If an entity described in subparagraph ( a )(ii) or (iii) of the definition qualifying person in subsection (1) is appointed in respect of a beneficiary of a disability savings plan and a holder of the plan is a qualifying person solely because of paragraph (

c) of that definition,

(

a) the entity shall notify the issuer without delay of the entity’s appointment;

(

b) the holder of the plan ceases to be a holder of the plan; and

(

c) the entity becomes the holder of the plan.

Rules applicable in case of dispute

(1.7) If a dispute arises as a result of an issuer’s acceptance of a qualifying family member who is a qualifying person solely because of paragraph (

c) of the definition qualifying person in subsection (1) as a holder of a disability savings plan, from the time the dispute arises until the time that the dispute is resolved or an entity becomes the holder of the plan under subsection (1.5) or (1.6), the holder of the plan shall use their best efforts to avoid any reduction in the fair market value of the property held by the plan trust, having regard to the reasonable needs of the beneficiary under the plan.

(5) Subsection 146.4(13) of the Act is amended by striking out “and” at the end of paragraph ( c ), by adding “and” at the end of paragraph (

d) and by adding the following after paragraph ( d ):

(

e) if the issuer enters into the plan with a qualifying family member who is a qualifying person solely because of paragraph (

c) of the definition qualifying person in subsection (1),

(

i) so notify the beneficiary under the plan without delay in writing and include in the notification information setting out the circumstances in which the holder of the plan may be replaced under subsection (1.5) or (1.6), and

(ii)

collect and use any information provided by the holder of the plan that is relevant to the administration and operation of the plan.

(6) Section 146.4 of the Act is amended by adding the following after subsection (13):

Issuer’s liability

(14) If, after reasonable inquiry, an issuer of a disability savings plan is of the opinion that an individual’s contractual competence to enter into a disability savings plan is in doubt, no action lies against the issuer for entering into a plan, under which the individual is the beneficiary, with a qualifying family member who is a qualifying person in relation to the beneficiary solely because of paragraph (

c) of the definition qualifying person in subsection (1).

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

charitable purposes

fins de bienfaisance

charitable purposes includes the disbursement of funds to a qualified donee, other than a gift the making of which is a political activity;

(2) Subparagraph ( a )(

v) of the definition qualified donee in subsection 149.1(1) of the Act is replaced by the following:

(

v) a foreign organization that has applied to the Minister for registration under subsection (26),

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

political activity

activité politique

political activity includes the making of a gift to a qualified donee if it can reasonably be considered that a purpose of the gift is to support the political activities of the qualified donee;

(4) Paragraphs 149.1(6)(

b) and (

c) of the Act are replaced by the following:

(

b) it disburses income to qualified donees, other than income disbursed by way of a gift the making of which is a political activity, if the total amount of the charitable organization’s income that is disbursed to qualified donees in a taxation year does not exceed 50% of its income for the year; or

(

c) it disburses income to a registered charity that the Minister has designated in writing as a charity associated with it, other than income disbursed by way of a gift the making of which is a political activity.

(5) 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, unless the amount paid is a gift the making of which is a political activity.

(6) Section 149.1 of the Act is amended by adding the following after subsection (25):

Foreign charitable organizations

(26) For the purposes of subparagraph ( a )(

v) of the definition qualified donee in subsection (1), the Minister may register, in consultation with the Minister of Finance, a foreign organization for a 24-month period that includes the time at which Her Majesty in right of Canada has made a gift to the foreign organization, if

(

a) the foreign organization is a charitable organization that is not resident in Canada; and

(

b) the Minister is satisfied that the foreign organization is

(

i) carrying on relief activities in response to a disaster,

(ii)

providing urgent humanitarian aid, or

(iii)

carrying on activities in the national interest of Canada.

(7) Subsections (2) and (6) come into force on the later of the day on which this Act receives royal assent and January 1, 2013, except that subparagraph ( a )(

v) of the definition qualified donee in subsection 149.1(1) of the Act, as enacted by subsection (2), and subsection 149.1(26) of the Act, as enacted by subsection (6), do not apply in respect of registrations of charitable organizations outside Canada made before the later of those days.

Subsection 150(2) of the Act is replaced by the following:

Demands for returns

(2) Every person, whether or not the person is liable to pay tax under this Part for a taxation year and whether or not a return has been filed under subsection (1) or (3), shall, on demand sent by the Minister, file, within such reasonable time stipulated in the demand, with the Minister in prescribed form and containing prescribed information a return of the income for the taxation year designated in the demand.

(1) Section 150.1 of the Act is amended by adding the following after subsection (2.1):

Definition of tax preparer

(2.2) In this

section and subsection 162(7.3), tax preparer , for a calendar year, means a person or partnership who, in the year, accepts consideration to prepare more than 10 returns of income of corporations or more than 10 returns of income of individuals (other than trusts), but does not include an employee who prepares returns of income in the course of performing their duties of employment.

Electronic filing — tax preparer

(2.3) A tax preparer shall file any return of income prepared by the tax preparer for consideration by way of electronic filing, except that 10 of the returns of corporations and 10 of the returns of individuals may be filed other than by way of electronic filing.

Exceptions

(2.4) Subsection (2.3) does not apply to a tax preparer for a calendar year in respect of a return of income

(

a) of a type for which the tax preparer has applied to the Minister for authority to file by way of electronic filing for the year and for which that authority has not been granted because the tax preparer does not meet the criteria referred to in subsection (2);

(

b) of a corporation described in any of paragraphs 205.1(2)(

a) to (

c) of the Income Tax Regulations ; or

(

c) of a type that the Minister does not accept by way of electronic filing.

(2) Subsection (1) applies in respect of returns of income for the 2012 and subsequent taxation years that are filed after 2012.

Section 152 of the Act is amended by adding the following after subsection (1.8):

Waiver of determination limitation period

(1.9) A waiver in respect of the period during which the Minister may make a determination under subsection (1.4) in respect of a partnership for a fiscal period may be made by one member of the partnership if that member is

(

a) designated for that purpose in the information return made under

section 229 of the Income Tax Regulations for the fiscal period; or

(

b) otherwise expressly authorized by the partnership to so act.

Subsection 161(5) of the Act is repealed.

(1) Paragraph 162(2)(

b) of the English version of the Act is replaced by the following:

(

b) to whom a demand for a return for the year has been sent under subsection 150(2), and

(2) Section 162 of the Act is amended by adding the following after subsection (7.2):

Failure to file in appropriate manner — tax preparer

(7.3) Every tax preparer who fails to file a return of income as required by subsection 150.1(2.3) is liable to a penalty equal to

( a )

$25 for each such failure in respect of a return of an individual; and

( b )

$100 for each such failure in respect of a return of a corporation.

(3) Subsection 162(8.1) of the Act is replaced by the following:

Rules — partnership liable to a penalty

(8.1) If a partnership is liable to a penalty under any of subsections (5) to (7.1), (7.3), (8) and (10), then sections 152, 158 to 160.1, 161 and 164 to 167 and Division J apply, with any modifications that the circumstances require, to the penalty as if the partnership were a corporation.

(4) Subsections (2) and (3) come into force, or are deemed to have come into force, on January 1, 2013.

(1) Subsection 188.2(2) of the Act is amended by striking out “or” at the end of paragraph (

c) and by adding the following after paragraph ( d ):

(

e) in the case of a registered charity that is a charitable foundation, if the foundation devotes resources to political activities that are not considered under subsection 149.1(6.1) to be devoted to charitable purposes;

(

f) in the case of a registered charity that is a charitable organization, if the organization devotes resources to political activities that are not considered under subsection 149.1(6.2) to be devoted to charitable activities; or

(

g) in the case of a registered Canadian amateur athletic association, if the association devotes resources to political activities that are not considered under subsection 149.1(6.201) to be devoted to its exclusive purpose and exclusive function.

(2) Section 188.2 of the Act is amended by adding the following after subsection (2):

Suspension – failure to report

(2.1) If a registered charity or a registered Canadian amateur athletic association fails to report information that is required to be included in a return filed under subsection 149.1(14), the Minister may give notice by registered mail to the charity or association that its authority to issue an official receipt referred to in

Part XXXV of the Income Tax Regulations is suspended from the day that is seven days after the day on which the notice is mailed until such time as the Minister notifies the charity or association that the Minister has received the required information in prescribed form.

(3) The portion of subsection 188.2(3) of the Act before paragraph (

a) is replaced by the following:

Effect of suspension

(3) If the Minister has issued a notice to a qualified donee under any of subsections (1) to (2.1), subject to subsection (4),

(4) Subsection 188.2(4) of the Act is replaced by the following:

Application for postponement

(4) If a notice of objection to a suspension under any of subsections (1) to (2.1) has been filed by a qualified donee, the qualified donee may file an application to the Tax Court of Canada for a postponement of that portion of the period of suspension that has not elapsed until the time determined by the Court.

Paragraph 227(10)(

b) of the Act is replaced by the following:

(

b) subsection 237.1(7.4) or (7.5) by a person or partnership,

(1) Subsection 237.1(4) of the Act is replaced by the following:

Sales prohibited

(4) A person may, at any time, whether as a principal or an agent, sell or issue, or accept consideration in respect of, a tax shelter only if

(

a) the Minister has issued before that time an identification number for the tax shelter; and

(

b) that time is before 2014.

(2) Paragraph 237.1(4)(

b) of the Act, as enacted by subsection (1), is replaced by the following:

(

b) that time is during the calendar year designated by the Minister as being applicable to the identification number.

(3) Paragraph 237.1(7.4)(

b) of the Act is replaced by the following:

( b )

25% of the greater of

(

i) the total of all amounts each of which is the consideration received or receivable from a person in respect of the tax shelter before the correct information is filed with the Minister or the identification number is issued, as the case may be, and

(ii)

the total of all amounts each of which is an amount stated or represented to be the value of property that a particular person who acquires or otherwise invests in the tax shelter could donate to a qualified donee, if the tax shelter is a gifting arrangement and consideration has been received or is receivable from the particular person in respect of the tax shelter before the correct information is filed with the Minister or the identification number is issued, as the case may be.

(4) Section 237.1 of the Act is amended by adding the following after subsection (7.4):

Penalty

(7.5) Every person who is required under subsection (7) to file an information return and who fails to comply with a demand under

section 233 to file the return, or to report in the return information required under paragraph (7)(

a) or ( b ), is liable to a penalty equal to 25% of the greater of

(

a) the total of all amounts each of which is the consideration received or receivable by the person in respect of the tax shelter from a particular person in respect of whom information required under paragraph (7)(

a) or (

b) had not been reported at or before the time that the demand was issued or the return was filed, as the case may be, and

(

b) if the tax shelter is a gifting arrangement, the total of all amounts each of which is an amount stated or represented to be the value of property that the particular person could donate to a qualified donee.

(5) Subsection (1) is deemed to have come into force on March 29, 2012.

(6) Subsection (2) applies in respect of any tax shelter for which an application for an identification number has been made after March 28, 2012.

(7) Subsection (3) applies in respect of any application for an identification number made, any sale or issuance of a tax shelter made and any consideration in respect of a tax shelter accepted, on or after the day on which this Act receives royal assent.

(8) Subsection (4) applies in respect of any demand made, and any information return filed, on or after the day on which this Act receives royal assent.

R.S., c. G-9

Governor General’s Act

1990, c. 5, s. 1

Subsection 4(1) of the Governor General’s Act is replaced by the following:

Salary

(1) There shall be payable to the Governor General for the 12-month period beginning on January 1, 2013 a salary of $270,602.

1990, c. 5, s. 2

(1) The portion of subsection 4.1(1) of the Act before paragraph (

a) is replaced by the following:

Annual adjustment of salary

4.1

(1) For the 12-month period beginning on January 1, 2014 and for each 12-month period after that, the Governor General’s salary shall be the amount obtained by multiplying

1994, c. 18, s. 8

(2) Subsections 4.1(4) and (5) of the Act are repealed.

C.R.C., c. 945

Income Tax Regulations

(1) Section 5700 of the Income Tax Regulations is amended by adding the following after paragraph ( s ):

( s.1 )

blood coagulation monitor, including disposable peripherals, for use by an individual who requires anti-coagulation therapy;

(2) Subsection (1) applies to expenses incurred after 2011.

PART 2

MEASURES RELATING TO SALES AND EXCISE TAXES

R.S., c. E-15

Excise Tax Act

2006, c. 4, s. 127(1)

Subsection 79(4) of the Excise Tax Act is replaced by the following:

Demand for return

(4) The Minister may, on demand sent by the Minister, require a person to file, within any reasonable time stipulated in the demand, a return under this Act for any period designated in the demand.

2009, c. 32, s. 2(4)

(1) Paragraph (

b) of the definition harmonization date in subsection 123(1) of the Act is replaced by the following:

(

b) July 1, 2010 in the case of Ontario, and

(2) Subsection (1) comes into force, or is deemed to have come into force, on April 1, 2013, except that for the purposes of subsection 256.21(7) of the Act paragraph (

b) of the definition harmonization date in subsection 123(1) of the Act, as enacted by subsection (1), is to be read before July 2, 2014 as follows:

(

b) July 1, 2010 in the case of Ontario or British Columbia, and

1997, c.10, s. 198(1)

(1) Subsections 212.1(2) to (4) of the Act are replaced by the following:

Tax in participating province

(2) Subject to this Part, every person that is liable under the Customs Act to pay duty on imported goods, or would be so liable if the goods were subject to duty, shall pay to Her Majesty in right of Canada, in addition to the tax imposed by

section 212, a tax on the goods calculated at the tax rate for a participating province on the value of the goods if

(

a) the goods are prescribed goods imported at a place in the participating province; or

(

b) the goods are not prescribed for the purposes of paragraph (

a) and the person is resident in the participating province.

Exception

(3) Paragraph (2)(

b) does not apply to goods that are accounted for as commercial goods under

section 32 of the Customs Act , specified motor vehicles or a mobile home or a floating home that has been used or occupied in Canada by any individual.

Application in offshore areas

(4) Paragraph (2)(

b) does not apply to goods imported by or on behalf of a person that is resident in the Nova Scotia offshore area or the Newfoundland offshore area unless the goods are imported for consumption, use or supply in the course of an offshore activity or the person is also resident in a participating province that is not an offshore area.

(2) Subsection (1) applies to goods imported on or after June 1, 2012.

(1) Subsection 259.1(1) of the Act is amended by adding the following in alphabetical order:

specified property

bien déterminé

specified property means

(

a) a printed book or an update of such a book;

(

b) an audio recording all or substantially all of which is a spoken reading of a printed book; or

(

c) a bound or unbound printed version of scripture of any religion.

1997, c. 10, s. 69.1(1)

(2) Subsection 259.1(2) of the Act is replaced by the following:

Rebate for printed books, etc.

(2) The Minister shall, subject to subsection (3), pay a rebate to a person that is, on the last day of a claim period of the person or of the person’s fiscal year that includes that claim period, a specified person equal to the amount of tax under subsection 165(1) or

section 212 that became payable in the claim period by the person in respect of the acquisition or importation of specified property if

(

a) in the case of a specified person described in paragraph (

f) of the definition specified person in subsection (1), the person acquires or imports the specified property otherwise than for the purpose of supply by way of sale for consideration; and

(

b) in any other case, the person acquires or imports the specified property otherwise than for the purpose of supply by way of sale.

(3) Subsections (1) and (2) apply to acquisitions and importations of property in respect of which tax becomes payable after March 29, 2012.

2009, c. 32, s. 32(1)

(1) Section 261.2 of the Act is replaced by the following:

Rebate in respect of goods imported at a place in a province

261.2

If a person that is resident in a particular participating province pays tax under subsection 212.1(2) in respect of property described in paragraph 212.1(2)(

b) that the person imports at a place in another province for consumption or use exclusively in any province (other than the particular participating province) and if prescribed conditions are satisfied, the Minister shall, subject to

section 261.4, pay a rebate to the person equal to the amount determined in prescribed manner.

(2) Subsection (1) applies to property imported on or after June 1, 2012.

1990, c. 45, s. 12(1)

Section 282 of the Act is replaced by the following:

Demand for return

The Minister may, on demand sent by the Minister, require any person to file, within any reasonable time stipulated in the demand, a return under this Part for any period or transaction designated in the demand.

(1) Schedule I to the Act is amended by adding the following before

section 6:

The following

definitions apply in this Schedule.

commercial goods has the same meaning as in subsection 212.1(1) of the Act.

qualifying data means fuel consumption data, in respect of automobiles described in the portion of subsection 6(1) before paragraph ( a ), that is

(

a) if the fuel consumption data under the EnerGuide mark is based on a test method composed of two — but not five — test cycles, data published by the Government of Canada under the EnerGuide mark in respect of those automobiles; or

(

b) in any other case, data in respect of those automobiles based on a test method composed of only two test cycles and published by the Government of Canada, as specified by the Minister of National Revenue, on the basis of information adjusted and provided by the Minister of Natural Resources.

qualifying vehicle means a vehicle (other than a racing car described in heading No. 87.03 of the List of Tariff Provisions set out in the

schedule to the Customs Tariff ) registered under the laws of a foreign jurisdiction relating to the registration of motor vehicles that

(

a) is described in any of heading No. 87.02, subheading Nos. 8703.21 to 8703.90, 8704.21, 8704.31, 8704.90 and 8711.20 to 8711.90 and tariff item Nos. 8716.39.30 and 8716.39.90 of that List;

(

b) is described in subheading No. 8704.22 or 8704.32 of that List and has a gross vehicle weight rating (as defined in subsection 2(1) of the Motor Vehicle Safety Regulations ) not exceeding 10 tonnes; or

(

c) is described in tariff item No. 8716.10.00 of that List and is a vehicle for camping.

(2) Subsection (1) comes into force, or is deemed to have come into force, on June 1, 2012 or, if this Act receives royal assent before June 1, 2012, on the day on which this Act receives royal assent (in this subsection referred to as “royal assent day”), except that

(

a) if royal assent day is before June 1, 2012,

section 1 of

Schedule I to the Act, as enacted by subsection (1), is to be read, before June 1, 2012, without reference to the

definitions commercial goods and qualifying vehicle ; and

(

b) if royal assent day is after June 1, 2012,

section 1 of

Schedule I to the Act, as enacted by subsection (1), is to be read, before royal assent day, without reference to the definition qualifying data .

2007, c. 29, s. 44(1)

The descriptions of A and B in subsection 6(2) of

Schedule I to the Act are replaced by the following:

is the city fuel consumption rating (based on the number of litres of fuel, other than E85, per 100 kilometres) for automobiles of the same model with the same attributes as the automobile, as determined by reference to qualifying data, or, if no rating can be so determined that would apply to the automobile, by reference to the best available data, which may include the city fuel consumption rating for the most similar model and attributes; and

is the highway fuel consumption rating (based on the number of litres of fuel, other than E85, per 100 kilometres) for automobiles of the same model with the same attributes as the automobile, as determined by reference to qualifying data, or, if no rating can be so determined that would apply to the automobile, by reference to the best available data, which may include the highway fuel consumption rating for the most similar model and attributes.

(1) Section 8 of

Schedule I to the Act is amended by striking out “or” at the end of paragraph ( b ), by adding “or” at the end of paragraph (

c) and by adding the following after paragraph ( c ):

(

d) that is included as permanently installed equipment in an automobile, station wagon, van or truck if the automobile, station wagon, van or truck

(

i) is a qualifying vehicle,

(ii)

is imported temporarily by an individual resident in Canada and not accounted for as a commercial good under

section 32 of the Customs Act ,

(iii)

was last supplied in the course of a vehicle rental business to the individual by way of lease, licence or similar arrangement under which continuous possession or use of the automobile, station wagon, van or truck is provided for a period of less than 180 days, and

(iv)

is exported within 30 days after the importation.

(2) Subsection (1) applies to any air conditioner that is included as permanently installed equipment in an automobile, station wagon, van or truck imported into Canada on or after June 1, 2012.

1993, c. 27, s. 146(1)

(1) The portion of

section 10 of

Schedule I to the Act before paragraph (

a) is replaced by the following:

Section 6 does not apply to an automobile described in that

section that is

1993, c. 27, s. 146(1)

(2) Paragraphs 10(

a) to (

c) of

Schedule I to the French version of the Act are replaced by the following:

a) vendue dans des conditions qui feraient de la vente une fourniture détaxée pour l’application de la

partie IX de la Loi;

b) achetée ou importée pour servir à la police ou combattre l’incendie;

c) achetée, pour son usage personnel ou officiel, par une personne exempte d’impôts et de taxes visée à l’article 34 de la convention figurant à l’annexe I de la

Loi sur les missions étrangères et les organisations internationales ou à l’article 49 de la convention figurant à l’annexe II de cette loi;

(3) Section 10 of

Schedule I to the Act is amended by striking out “or” at the end of paragraph ( b ), by adding “or” at the end of paragraph (

c) and by adding the following after paragraph ( c ):

(

d) a qualifying vehicle if the automobile

(

i) is imported temporarily by an individual resident in Canada and not accounted for as a commercial good under

section 32 of the Customs Act ,

(ii)

was last supplied in the course of a vehicle rental business to the individual by way of lease, licence or similar arrangement under which continuous possession or use of the automobile is provided for a period of less than 180 days, and

(iii)

is exported within 30 days after the importation.

(4) Subsections (1) and (2) come into force, or are deemed to have come into force, on June 1, 2012.

(5) Subsection (3) applies to any automobile imported into Canada on or after June 1, 2012.

(1) Part II of

Schedule V to the Act is amended by adding the following after

section 7.2:

7.3

A supply of a service (other than a service described in

section 4 of

Part I of

Schedule VI) rendered in the practice of the profession of pharmacy by a particular individual who is entitled under the laws of a province to practise that profession if the service is rendered within a pharmacist-patient relationship between the particular individual and another individual and is provided for the promotion of the health of the other individual or for the prevention or treatment of a disease, disorder or dysfunction of the other individual.

(2) Subsection (1) applies to any supply made after March 29, 2012.

(1) Section 10 of

Part II of

Schedule V to the Act is amended by striking out “or” at the end of paragraph ( a ), by adding “or” at the end of paragraph (

b) and by adding the following after paragraph ( b ):

(

c) a person that is entitled under the laws of a province to practise the profession of pharmacy and is authorized under the laws of the province to order such a service, if the order is made within a pharmacist-patient relationship.

(2) Subsection (1) applies to any supply made after March 29, 2012.

(1) Paragraph 2(

e) of

Part I of

Schedule VI to the Act is amended by adding the following after subparagraph (vi):

(vi.1)

Isosorbide-5-mononitrate,

(2) Subsection (1) applies to any supply made

(

a) after March 29, 2012; or

(

b) on or before March 29, 2012 if no amount was charged, collected or remitted on or before that day as or on account of tax under

Part IX of the Act in respect of the supply.

1997, c. 10, s. 121(2)

(1) The definition medical practitioner in

section 1 of

Part II of

Schedule VI to the Act is repealed.

(2) Section 1 of

Part II of

Schedule VI to the Act is amended by adding the following in alphabetical order:

specified professional means

(

a) a person that is entitled under the laws of a province to practise the profession of medicine, physiotherapy or occupational therapy, or

(

b) a registered nurse.

(3) Subsections (1) and (2) apply to any supply made after March 29, 2012.

1997, c. 10, s. 122(1)

(1) Sections 3 and 4 of

Part II of

Schedule VI to the Act are replaced by the following:

A supply of a heart-monitoring device if the device is supplied on the written order of a specified professional for use by a consumer with heart disease who is named in the order.

A supply of a hospital bed, if the bed is supplied to the operator of a health care facility (as defined in

section 1 of

Part II of

Schedule

V) or on the written order of a specified professional for use by an incapacitated individual named in the order.

(2) Subsection (1) applies to any supply made after March 29, 2012.

1997, c. 10, s. 124(1)

(1) Section 5.1 of

Part II of

Schedule VI to the Act is replaced by the following:

5.1

A supply of an aerosol chamber or a metered dose inhaler for use in the treatment of asthma if the chamber or inhaler is supplied on the written order of a specified professional for use by a consumer named in the order.

(2) Subsection (1) applies to any supply made after March 29, 2012.

1997, c. 10, s. 125(1)

(1) Section 7 of

Part II of

Schedule VI to the Act is replaced by the following:

A supply of a device that is designed to convert sound to light signals if the device is supplied on the written order of a specified professional for use by a consumer with a hearing impairment who is named in the order.

(2) Subsection (1) applies to any supply made after March 29, 2012.

2000, c. 30, s. 124(1)

(1) Section 9 of

Part II of

Schedule VI to the Act is replaced by the following:

A supply of eyeglasses or contact lenses if the eyeglasses or contact lenses are, or are to be, supplied under the authority of a prescription prepared, or an assessment record produced, by a person for the treatment or correction of a defect of vision of a consumer named in the prescription or assessment record and the person is entitled under the laws of the province in which the person practises to prescribe eyeglasses or contact lenses, or to produce an assessment record to be used for the dispensing of eyeglasses or contact lenses, for the treatment or correction of the defect of vision of the consumer.

(2) Subsection (1) applies to any supply made

(

a) after March 29, 2012; or

(

b) on or before March 29, 2012 if no amount was charged, collected or remitted on or before that day as or on account of tax under

Part IX of the Act in respect of the supply.

2008, c. 28, s. 90(1)

(1) Section 14.1 of

Part II of

Schedule VI to the Act is replaced by the following:

14.1

A supply of a chair that is specially designed for use by an individual with a disability if the chair is supplied on the written order of a specified professional for use by a consumer named in the order.

(2) Subsection (1) applies to any supply made after March 29, 2012.

1997, c. 10, s. 129(1)

(1) Sections 21.1 and 21.2 of

Part II of

Schedule VI to the Act are replaced by the following:

21.1

A supply of an extremity pump, intermittent pressure pump or similar device for use in the treatment of lymphedema if the pump or device is supplied on the written order of a specified professional for use by a consumer named in the order.

21.2

A supply of a catheter for subcutaneous injections if the catheter is supplied on the written order of a specified professional for use by a consumer named in the order.

(2) Subsection (1) applies to any supply made after March 29, 2012.

1997, c. 10, s. 130(1)

(1) Section 23 of

Part II of

Schedule VI to the Act is replaced by the following:

A supply of an orthotic or orthopaedic device that is made to order for an individual or is supplied on the written order of a specified professional for use by a consumer named in the order.

(2) Subsection (1) applies to any supply made after March 29, 2012.

1997, c. 10, s. 132(1)

(1) Section 24.1 of

Part II of

Schedule VI to the Act is replaced by the following:

24.1

A supply of footwear that is specially designed for use by an individual who has a crippled or deformed foot or other similar disability, if the footwear is supplied on the written order of a specified professional.

(2) Subsection (1) applies to any supply made after March 29, 2012.

1997, c. 10, s. 134(1)

(1) Section 30 of

Part II of

Schedule VI to the Act is replaced by the following:

29.1

A supply of

(

a) a blood coagulation monitor or meter specially designed for use by an individual requiring blood coagulation monitoring or metering; or

(

b) blood coagulation testing strips or reagents compatible with a blood coagulation monitor or meter referred to in paragraph ( a ).

A supply of any

article that is specially designed for the use of blind individuals if the

article is supplied for use by a blind individual to or by the Canadian National Institute for the Blind or any other bona fide institution or association for blind individuals or on the order or certificate of a specified professional.

(2) Subsection (1) applies to any supply made after March 29, 2012.

1997, c. 10, s. 136(1)

(1) Sections 35 and 36 of

Part II of

Schedule VI to the Act are replaced by the following:

A supply of a graduated compression stocking, an anti-embolic stocking or similar

article if the stocking or

article is supplied on the written order of a specified professional for use by a consumer named in the order.

A supply of clothing that is specially designed for use by an individual with a disability if the clothing is supplied on the written order of a specified professional for use by a consumer named in the order.

(2) Subsection (1) applies to any supply made after March 29, 2012.

2008, c. 28, s. 93(1)

(1) Section 41 of

Part II of

Schedule VI to the Act is replaced by the following:

A supply of a device that is specially designed for neuromuscular stimulation therapy or standing therapy, if supplied on the written order of a specified professional for use by a consumer with paralysis or a severe mobility impairment who is named in the order.

(2) Subsection (1) applies to any supply made after March 29, 2012.

2009, c. 32, s. 44(1)

(1) Item 4 of

Schedule VIII to the Act is repealed.

(2) Subsection (1) applies

(

a) in respect of any supply (other than a supply deemed to have been made under

section 172.1 of the Act) made after March 31, 2013;

(

b) for the purposes of applying

section 172.1 of the Act in respect of a fiscal year of a person that begins after March 31, 2013;

(

c) for the purposes of calculating, under clause 173(1)( d )(vi)(

B) of the Act, tax in respect of taxation years of an individual ending after 2013;

(

d) for the purposes of applying

section 174 of the Act in respect of an allowance paid by a person after March 31, 2013;

(

e) for the purpose of calculating, under subsection 218.1(1.2) of the Act, tax for a specified year (as defined in

section 217 of the Act) of a person that begins after March 31, 2013;

(

f) in respect of goods imported

(

i) after March 31, 2013, or

(ii)

before April 1, 2013 if those goods are, after March 31, 2013, accounted for under subsection 32(1), paragraph 32(2)(

a) or subsection 32(5) of the Customs Act or released in the circumstances set out in paragraph 32(2)(

b) of that Act;

(

g) in respect of property that is brought into, or removed from, a province after March 31, 2013;

(

h) in respect of property that is brought into a province before April 1, 2013 by a carrier if the property is delivered in the province to a consignee after March 31, 2013;

(

i) for the purposes of determining the amount for a province that, under subsection 225.2(2) of the Act, is required to be added to, or may be deducted from, the net tax for a reporting period of a financial institution that begins after March 31, 2013; and

(

j) for the purposes of the description of C in paragraph (

a) of the definition provincial pension rebate amount in subsection 261.01(1) of the Act in respect of a claim period of a pension entity that begins after March 31, 2013.

2002, c. 9, s. 5

Air Travellers Security Charge Act

Section 26 of the Air Travellers Security Charge Act is replaced by the following:

Demand for return

The Minister may, on demand sent by the Minister, require a designated air carrier to file, within any reasonable time stipulated in the demand, a return under this Act for any period designated in the demand.

2002, c. 22

Excise Act, 2001

Section 169 of the Excise Act, 2001 is replaced by the following:

Demand for return

The Minister may, on demand sent by the Minister, require any person to file, within any reasonable time stipulated in the demand, a return under this Act for any period designated in the demand.

SOR/91-30; SOR/2002-277, s. 8

Value of Imported Goods (GST/HST) Regulations

(1) Subsection 2(1) of the Value of Imported Goods (GST/HST) Regulations is amended by adding the following in alphabetical order:

qualifying vehicle has the same meaning as in

section 2 of the Non-Taxable Imported Goods (GST/HST) Regulations ; ( véhicule admissible )

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

(2) For the purposes of these Regulations, the number of months or weeks in a period is the number of months or weeks, as the case may be, included, in whole or in part, in the period, the first day of the first such month or week, as the case may be, being the first day of the period.

(3) Subsections (1) and (2) come into force, or are deemed to have come into force, on June 1, 2012.

(1) The Regulations are amended by adding the following after

section 14:

For the purpose of subsection 215(2) of the Act, the value of a qualifying vehicle that is imported temporarily by an individual resident in Canada and not accounted for as a commercial good (as defined in subsection 212.1(1) of the Act) under

section 32 of the Customs Act , that is exported within 30 days after the importation and that was last supplied in the course of a vehicle rental business to the individual by way of lease, licence or similar arrangement under which continuous possession or use of the qualifying vehicle is provided for a period of less than 180 days is determined by the formula

(A × B) + C where A

(

a) if the qualifying vehicle is described in any of subheading Nos. 8703.21 to 8703.90 and 8711.20 to 8711.90 of the List of Tariff Provisions set out in the

schedule to the Customs Tariff ,

(

i) in the case of a truck, sport utility vehicle, minivan or van, $300,

(ii)

in the case of a motorhome or similar vehicle, $1,000, and

(iii)

in any other case, $200, and

(

b) in any other case, $300;

is the number of weeks during which the qualifying vehicle remains in Canada; and

is the remaining duties payable in respect of the qualifying vehicle.

(2) Subsection (1) applies to any qualifying vehicle imported on or after June 1, 2012.

SOR/91-31; SOR/2002-277, s. 11

Non-Taxable Imported Goods (GST/HST) Regulations

(1) Section 2 of the Non-Taxable Imported Goods (GST/HST) Regulations is amended by adding the following in alphabetical order:

qualifying vehicle means a vehicle (other than a racing car described in heading No. 87.03 of the List of Tariff Provisions set out in the

schedule to the Customs Tariff ) registered under the laws of a foreign jurisdiction relating to the registration of motor vehicles that

(

a) is described in any of heading No. 87.02, subheading Nos. 8703.21 to 8703.90, 8704.21, 8704.31, 8704.90 and 8711.20 to 8711.90 and tariff item Nos. 8716.39.30 and 8716.39.90 of that List,

(

b) is described in subheading No. 8704.22 or 8704.32 of that List and has a gross vehicle weight rating (as defined in subsection 2(1) of the Motor Vehicle Safety Regulations ) not exceeding 10 tonnes, or

(

c) is described in tariff item No. 8716.10.00 of that List and is a vehicle for camping. ( véhicule admissible )

(2) Subsection (1) comes into force, or is deemed to have come into force, on June 1, 2012.

(1) Section 3 of the Regulations is amended by striking out “and” at the end of paragraph ( k ), by adding “and” at the end of paragraph (

l) and by adding the following after paragraph ( l ):

(

m) a qualifying vehicle that is imported temporarily by an individual resident in Canada and not accounted for as a commercial good (as defined in subsection 212.1(1) of the Act) under

section 32 of the Customs Act if

(

i) the qualifying vehicle was last supplied in the course of a vehicle rental business to the individual by way of lease, licence or similar arrangement under which continuous possession or use of the qualifying vehicle is provided for a period of less than 180 days,

(ii)

immediately before the importation, the individual was outside Canada for an uninterrupted period of at least 48 hours, and

(iii)

the qualifying vehicle is exported within 30 days after the importation.

(2) Subsection (1) applies to any qualifying vehicle imported on or after June 1, 2012.

SOR/2010-151

New Harmonized Value-added Tax System Regulations, No. 2

(1) The New Harmonized Value-added Tax System Regulations, No. 2 are amended by adding the following after

section 6:

Division 1.1

Tax on Importation of Goods

Prescribed goods — paragraph 212.1(2)( a )

6.1

For the purpose of paragraph 212.1(2)(

a) of the Act, goods the value of which is determined for the purposes of Division III of

Part IX of the Act under

section 15 of the Value of Imported Goods (GST/HST) Regulations are prescribed.

(2) Subsection (1) applies to goods imported on or after June 1, 2012.

PART 3

RESPONSIBLE RESOURCE DEVELOPMENT

Division 1

Environmental Assessment

Enactment of the Canadian Environmental Assessment Act, 2012

Enactment

The Canadian Environmental Assessment Act, 2012 , whose Schedules 1 to 3 are set out in the

schedule to this Act, is enacted as follows:

An Act respecting the environmental assessment of certain activities and the prevention of significant adverse environmental effects

SHORT TITLE

Short title

This Act may be cited as the Canadian Environmental Assessment Act, 2012 .

INTERPRETATION

Definitions

(1) The following

definitions apply in this Act.

Agency

Agence

Agency means the Canadian Environmental Assessment Agency continued under

section 103 .

assessment by a review panel

examen par une commission

assessment by a review panel means an environmental assessment that is conducted by a review panel.

Canadian Nuclear Safety Commission

Commission canadienne de sûreté nucléaire

Canadian Nuclear Safety Commission means the Canadian Nuclear Safety Commission established by

section 8 of the Nuclear Safety and Control Act .

designated project

projet désigné

designated project means one or more physical activities that

(

a) are carried out in Canada or on federal lands;

(

b) are designated by regulations made under paragraph 84 (

a) or designated in an order made by the Minister under subsection 14 (2); and

(

c) are linked to the same federal authority as specified in those regulations or that order.

It includes any physical activity that is incidental to those physical activities.

environment

environnement

environment means the components of the Earth, and includes

(

a) land, water and air, including all layers of the atmosphere;

(

b) all organic and inorganic matter and living organisms; and

(

c) the interacting natural systems that include components referred to in paragraphs (

a) and ( b ).

environmental assessment

évaluation environnementale

environmental assessment means an assessment of the environmental effects of a designated project that is conducted in accordance with this Act.

environmental effects

effets environnementaux

environmental effects means the environmental effects described in

section 5 .

federal authority

autorité fédérale

federal authority means

(

a) a Minister of the Crown in right of Canada;

(

b) an agency of the Government of Canada or a parent Crown corporation, as defined in subsection 83(1) of the Financial Administration Act , or any other body established by or under

an Act of Parliament that is ultimately accountable through a Minister of the Crown in right of Canada to Parliament for the conduct of its affairs;

(

c) any department or departmental corporation that is set out in

Schedule I or II to the Financial Administration Act ; and

(

d) any other body that is set out in

Schedule 1.

It does not include the Executive Council of — or a minister, department, agency or body of the government of — Yukon, the Northwest Territories or Nunavut, a council of the band within the meaning of the Indian Act , Export Development Canada or the Canada Pension Plan Investment Board. It also does not include a Crown corporation that is a wholly-owned subsidiary, as defined in subsection 83(1) of the Financial Administration Act , a harbour commission established under the Harbour Commissions Act or a not-for-profit corporation that enters into an agreement under subsection 80(5) of the Canada Marine Act , that is not set out in

Schedule 1.

federal lands

territoire domanial

federal lands means

(

a) lands that belong to Her Majesty in right of Canada, or that Her Majesty in right of Canada has the power to dispose of, and all waters on and airspace above those lands, other than lands under the administration and control of the Commissioner of Yukon, the Northwest Territories or Nunavut;

(

b) the following lands and areas:

(

i) the internal waters of Canada, in any area of the sea not within a province,

(ii)

the territorial sea of Canada, in any area of the sea not within a province,

(iii)

the exclusive economic zone of Canada, and

(iv)

the continental shelf of Canada; and

(

c) reserves, surrendered lands and any other lands that are set apart for the use and benefit of a band and that are subject to the Indian Act , and all waters on and airspace above those reserves or lands.

follow-up program

programme de suivi

follow-up program means a program for

(

a) verifying the accuracy of the environmental assessment of a designated project; and

(

b) determining the effectiveness of any mitigation measures.

interested party

partie intéressée

interested party , with respect to a designated project, means any person who is determined, under subsection (2), to be an interested party .

Internet site

site Internet

Internet site means the Internet site that is established under

section 79 .

jurisdiction

instance

jurisdiction means

(

a) a federal authority;

(

b) any agency or body that is established under

an Act of Parliament and that has powers, duties or functions in relation to an assessment of the environmental effects of a designated project;

(

c) the government of a province;

(

d) any agency or body that is established under

an Act of the legislature of a province and that has powers, duties or functions in relation to an assessment of the environmental effects of a designated project;

(

e) any body that is established under a land claims agreement referred to in

section 35 of the Constitution Act, 1982 and that has powers, duties or functions in relation to an assessment of the environmental effects of a designated project;

(

f) a governing body that is established under legislation that relates to the self-government of Indians and that has powers, duties or functions in relation to an assessment of the environmental effects of a designated project;

(

g) a government of a foreign state or of a subdivision of a foreign state, or any institution of such a government; and

(

h) an international organization of states or any institution of such an organization.

Minister

ministre

Minister means the Minister of the Environment.

mitigation measures

mesures d’atténuation

mitigation measures means measures for the elimination, reduction or control of the adverse environmental effects of a designated project, and includes restitution for any damage to the environment caused by those effects through replacement, restoration, compensation or any other means.

National Energy Board

Office national de l’énergie

National Energy Board means the National Energy Board established by

section 3 of the National Energy Board Act.

prescribed

Version anglaise seulement

prescribed means prescribed by the regulations.

proponent

promoteur

proponent means the person, body, federal authority or government that proposes the carrying out of a designated project.

record

document

record includes any correspondence, memorandum, book, plan, map, drawing, diagram, pictorial or graphic work, photograph, film, microform, sound recording, videotape and machine readable record, and any other documentary material, regardless of physical form or characteristics, and any copy of it.

Registry

registre

Registry means the Canadian Environmental Assessment Registry established under

section 78 .

responsible authority

autorité responsable

responsible authority means the authority that is referred to in

section 15 with respect to a designated project that is subject to an environmental assessment.

review panel

commission

review panel means a review panel established under subsection 42 (1) or under an agreement or arrangement entered into under subsection 40 (1) or (2) or by document referred to in subsection 41 (2).

sustainable development

développement durable

sustainable development means development that meets the needs of the present, without compromising the ability of future generations to meet their own needs.

Interested party

(2) One of the following entities determines, with respect to a designated project, that a person is an interested party if, in its opinion, the person is directly affected by the carrying out of the designated project or if, in its opinion, the person has relevant information or expertise:

(

a) in the case of a designated project for which the responsible authority is referred to in paragraph 15 ( b ), that responsible authority; or

(

b) in the case of a designated project in relation to which the environmental assessment has been referred to a review panel under

section 38 , that review panel.

HER MAJESTY

Binding on Her Majesty

This Act is binding on Her Majesty in right of Canada or a province.

PURPOSES

Purposes

(1) The purposes of this Act are

(

a) to protect the components of the environment that are within the legislative authority of Parliament from significant adverse environmental effects caused by a designated project;

(

b) to ensure that designated projects that require the exercise of a power or performance of a duty or function by a federal authority under any Act of Parliament other than this Act to be carried out, are considered in a careful and precautionary manner to avoid significant adverse environmental effects;

(

c) to promote cooperation and coordinated action between federal and provincial governments with respect to environmental assessments;

(

d) to promote communication and cooperation with aboriginal peoples with respect to environmental assessments;

(

e) to ensure that opportunities are provided for meaningful public participation during an environmental assessment;

(

f) to ensure that an environmental assessment is completed in a timely manner;

(

g) to ensure that projects, as defined in

section 66 , that are to be carried out on federal lands, or those that are outside Canada and that are to be carried out or financially supported by a federal authority, are considered in a careful and precautionary manner to avoid significant adverse environmental effects;

(

h) to encourage federal authorities to take actions that promote sustainable development in order to achieve or maintain a healthy environment and a healthy economy; and

(

i) to encourage the study of the cumulative effects of physical activities in a region and the consideration of those study results in environmental assessments.

Mandate

(2) The Government of Canada, the Minister, the Agency, federal authorities and responsible authorities, in the administration of this Act, must exercise their powers in a manner that protects the environment and human health and applies the precautionary principle.

ENVIRONMENTAL EFFECTS

Environmental effects

(1) For the purposes of this Act, the environmental effects that are to be taken into account in relation to

an act or thing, a physical activity, a designated project or a project are

(

a) a change that may be caused to the following components of the environment that are within the legislative authority of Parliament:

(

i) fish as defined in

section 2 of the Fisheries Act and fish habitat as defined in subsection 34(1) of that Act,

(ii)

aquatic species as defined in subsection 2(1) of the Species at Risk Act ,

(iii)

migratory birds as defined in subsection 2(1) of the Migratory Birds Convention Act, 1994 , and

(iv)

any other component of the environment that is set out in

Schedule 2;

(

b) a change that may be caused to the environment that would occur

(

i) on federal lands,

(ii)

in a province other than the one in which the act or thing is done or where the physical activity, the designated project or the project is being carried out, or

(iii)

outside Canada; and

(

c) with respect to aboriginal peoples, an effect occurring in Canada of any change that may be caused to the environment on

(

i) health and socio-economic conditions,

(ii)

physical and cultural heritage,

(iii)

the current use of lands and resources for traditional purposes, or

(iv)

any structure, site or thing that is of historical, archaeological, paleontological or architectural significance.

Exercise of power or performance of duty or function by federal authority

(2) However, if the carrying out of the physical activity, the designated project or the project requires a federal authority to exercise a power or perform a duty or function conferred on it under any Act of Parliament other than this Act, the following environmental effects are also to be taken into account:

(

a) a change, other than those referred to in paragraphs (1)(

a) and ( b ), that may be caused to the environment and that is directly linked or necessarily incidental to a federal authority’s exercise of a power or performance of a duty or function that would permit the carrying out, in whole or in part, of the physical activity, the designated project or the project; and

(

b) an effect, other than those referred to in paragraph (1)( c ), of any change referred to in paragraph (

a) on

(

i) health and socio-economic conditions,

(ii)

physical and cultural heritage, or

(iii)

any structure, site or thing that is of historical, archaeological, paleontological or architectural significance.

Schedule 2

(3) The Governor in Council may, by order, amend

Schedule 2 to add or remove a component of the environment.

PROHIBITIONS

Proponent

The proponent of a designated project must not do any act or thing in connection with the carrying out of the designated project, in whole or in part, if that act or thing may cause an environmental effect referred to in subsection 5 (1) unless

(

a) the Agency makes a decision under paragraph 10 (

b) that no environmental assessment of the designated project is required and posts that decision on the Internet site; or

(

b) the proponent complies with the conditions included in the decision statement that is issued under subsection 31 (3) or

section 54 to the proponent with respect to that designated project.

Federal authority

A federal authority must not exercise any power or perform any duty or function conferred on it under any Act of Parliament other than this Act that would permit a designated project to be carried out in whole or in part unless

(

a) the Agency makes a decision under paragraph 10 (

b) that no environmental assessment of the designated project is required and posts that decision on the Internet site; or

(

b) the decision statement with respect to the designated project that is issued under subsection 31 (3) or

section 54 to the proponent of the designated project indicates that the designated project is not likely to cause significant adverse environmental effects or that the significant adverse environmental effects that it is likely to cause are justified in the circumstances.

SCREENING

Proponent’s obligation — description of designated project

(1) The proponent of a designated project — other than one that is subject to an environmental assessment under

section 13 or subsection 14 (1) — must provide the Agency with a description of the designated project that includes the information prescribed by regulations made under paragraph 84 ( b ).

Additional information

(2) If the Agency is of the opinion, after receiving the description of the designated project from the proponent, that a decision cannot be made under paragraph 10 (

b) because the description is incomplete or does not contain sufficient details, the Agency may, within 10 days after receiving it, require the proponent to provide an amended description that includes the information and details that the Agency specifies.

Posting of description of designated project and public notice on Internet site

When the Agency is satisfied that the description of the designated project includes all of the required information, it must post the following on the Internet site:

(

a) a

summary of the description;

(

b) an indication of how a copy of the description may be obtained; and

(

c) a notice that indicates that the designated project is the subject of a screening, invites the public to provide comments respecting the designated project within 20 days after the posting of the notice and indicates the address for filing those comments.

Screening decision

Within 45 days after the posting of the notice on the Internet site, the Agency must

(

a) conduct the screening, which must include a consideration of the following factors:

(

i) the description of the designated project provided by the proponent,

(ii)

the possibility that the carrying out of the designated project may cause adverse environmental effects,

(iii)

any comments received from the public within 20 days after the posting of the notice, and

(iv)

the results of any relevant study conducted by a committee established under

section 73 or 74 ; and

(

b) on completion of the screening, decide if an environmental assessment of the designated project is required.

Federal authority’s obligation

Every federal authority that is in possession of specialist or expert information or knowledge with respect to a designated project that is subject to a screening must, on request, make that information or knowledge available to the Agency within the specified period.

Posting notice of decision on Internet site

The Agency must post a notice of its decision made under paragraph 10 (

b) on the Internet site.

ENVIRONMENTAL ASSESSMENT REQUIRED

Activities regulated by regulatory body

A designated project for which the responsible authority is referred to in any of paragraphs 15 (

a) to (

c) is subject to an environmental assessment.

Designation of physical activity as designated project

(1) A designated project that includes a physical activity designated under subsection (2) is subject to an environmental assessment.

Minister’s power to designate

(2) The Minister may, by order, designate a physical activity that is not prescribed by regulations made under paragraph 84 (

a) if, in the Minister’s opinion, either the carrying out of that physical activity may cause adverse environmental effects or public concerns related to those effects may warrant the designation.

Minister’s power to require that information be provided

(3) The Minister may require any person to provide information with respect to any physical activity that can be designated under subsection (2).

Federal authority

(4) The Minister must specify in the order made under subsection (2) for each designated physical activity one of the following federal authorities to which the physical activity is linked:

(

a) the Canadian Nuclear Safety Commission;

(

b) the National Energy Board;

(

c) any federal authority that performs regulatory functions, that may hold public hearings and that is specified in regulations made under paragraph 83 ( b ); or

(

d) the Agency.

Limitation

(5) The Minister must not make the designation referred to in subsection (2) if

(

a) the carrying out of the physical activity has begun and, as a result, the environment has been altered; or

(

b) a federal authority has exercised a power or performed a duty or function conferred on it under any Act of Parliament other than this Act that would permit the physical activity to be carried out, in whole or in part.

Posting of notice of order on Internet site

(6) The Agency must post on the Internet site a notice of any order made under subsection (2).

ENVIRONMENTAL ASSESSMENT OF DESIGNATED PROJECTS

Responsible Authority

Responsible authority

For the purposes of this Act, the responsible authority with respect to a designated project that is subject to an environmental assessment is

(

a) the Canadian Nuclear Safety Commission, in the case of a designated project that includes activities that are regulated under the Nuclear Safety and Control Act and that are linked to the Canadian Nuclear Safety Commission as specified in the regulations made under paragraph 84 (

a) or the order made under subsection 14 (2);

(

b) the National Energy Board, in the case of a designated project that includes activities that are regulated under the National Energy Board Act or the Canada Oil and Gas Operations Act and that are linked to the National Energy Board as specified in the regulations made under paragraph 84 (

a) or the order made under subsection 14 (2);

(

c) the federal authority that performs regulatory functions, that may hold public hearings and that is prescribed by regulations made under paragraph 83 ( b ), in the case of a designated project that includes activities that are linked to that federal authority as specified in the regulations made under paragraph 84 (

a) or the order made under subsection 14 (2); or

(

d) the Agency, in the case of a designated project that includes activities that are linked to the Agency as specified in the regulations made under paragraph 84 (

a) or the order made under subsection 14 (2).

Cooperation

If two designated projects are closely related and the responsible authority with respect to each of them is different, each responsible authority must cooperate with the other with respect to the exercise of their respective powers and the performance of their respective duties and functions under this Act in relation to the projects.

Commencement of Environmental Assessment

Posting of notice on Internet site

The responsible authority with respect to a designated project must ensure that a notice of the commencement of the environmental assessment of a designated project is posted on the Internet site.

Consultation and Cooperation with Certain Jurisdictions

Responsible authority’s or Minister’s obligations

The responsible authority with respect to a designated project — or the Minister if the environmental assessment of the designated project has been referred to a review panel under

section 38 — must offer to consult and cooperate with respect to the environmental assessment of the designated project with any jurisdiction referred to in paragraphs (

c) to (

h) of the definition jurisdiction in subsection 2 (1) if that jurisdiction has powers, duties or functions in relation to an assessment of the environmental effects of the designated project.

Factors To Be Considered

Factors

(1) The environmental assessment of a designated project must take into account the following factors:

(

a) the environmental effects of the designated project, including the environmental effects of malfunctions or accidents that may occur in connection with the designated project and any cumulative environmental effects that are likely to result from the designated project in combination with other physical activities that have been or will be carried out;

(

b) the significance of the effects referred to in paragraph ( a );

(

c) comments from the public — or, with respect to a designated project that requires that a certificate be issued in accordance with an order made under

section 54 of the National Energy Board Act , any interested party — that are received in accordance with this Act;

(

d) mitigation measures that are technically and economically feasible and that would mitigate any significant adverse environmental effects of the designated project;

(

e) the requirements of the follow-up program in respect of the designated project;

(

f) the purpose of the designated project;

(

g) alternative means of carrying out the designated project that are technically and economically feasible and the environmental effects of any such alternative means;

(

h) any change to the designated project that may be caused by the environment;

(

i) the results of any relevant study conducted by a committee established under

section 73 or 74 ; and

(

j) any other matter relevant to the environmental assessment that the responsible authority, or — if the environmental assessment is referred to a review panel — the Minister, requires to be taken into account.

Scope of factors

(2) The scope of the factors to be taken into account under paragraphs (1)( a ), ( b ), ( d ), ( e ), ( g ), (

h) and (

j) is determined by

(

a) the responsible authority; or

(

b) the Minister, if the environmental assessment is referred to a review panel.

Community knowledge and Aboriginal traditional knowledge

(3) The environmental assessment of a designated project may take into account community knowledge and Aboriginal traditional knowledge.

Federal Authority’s Obligation

Specialist or expert information

Every federal authority that is in possession of specialist or expert information or knowledge with respect to a designated project that is subject to an environmental assessment must, on request, make that information or knowledge available, within the specified period, to

(

a) the responsible authority;

(

b) the review panel;

(

c) a government, an agency or body, or a jurisdiction that conducts an assessment of the designated project under a substituted process authorized by

section 32 ; and

(

d) a jurisdiction that conducts an assessment, in the case of a designated project that is exempted under subsection 37 (1).

Environmental Assessment by Responsible Authority

General Rules

Application only when no referral to review panel

Sections 22 to 27 cease to apply to a designated project if it is referred by the Minister to a review panel under

section 38 .

Responsible authority’s obligations

The responsible authority with respect to a designated project must ensure that

(

a) an environmental assessment of the designated project is conducted; and

(

b) a report is prepared with respect to that environmental assessment.

Information

(1) The responsible authority may, when conducting the environmental assessment of a designated project and preparing the report with respect to the environmental assessment of the designated project, use any information that is available to it.

Studies and collection of information

(2) However, if the responsible authority is of the opinion that there is not sufficient information available to it for the purpose of conducting the environmental assessment or preparing the report with respect to the environmental assessment of the designated project, it may require the collection of any information or the undertaking of any study that, in the opinion of the responsible authority, is necessary for that purpose, including requiring the proponent to collect that information or undertake that study.

Public participation

Subject to

section 28 , the responsible authority must ensure that the public is provided with an opportunity to participate in the environmental assessment of a designated project.

Public notice in certain cases — draft report

(1) When the responsible authority is the Agency, it must ensure that a draft report with respect to the environmental assessment of a designated project is prepared, and must ensure that the following are posted on the Internet site:

(

a) a copy of the draft report or an indication of how a copy may be obtained; and

(

b) a notice that invites the public to provide comments on the draft report within the period specified and provides the address for filing those comments.

Final report submitted to Minister

(2) After taking into account any comments received from the public, the Agency must finalize the report with respect to the environmental assessment of the designated project and submit it to the Minister.

Delegation

(1) The responsible authority with respect to a designated project may delegate to any person, body or jurisdiction referred to in paragraphs (

a) to (

f) of the definition jurisdiction in subsection 2 (1) the carrying out of any part of the environmental assessment of the designated project and the preparation of the report with respect to the environmental assessment of the designated project, but must not delegate the duty to make decisions under subsection 27 (1).

For greater certainty

(2) For greater certainty, the responsible authority must not make decisions under subsection 27 (1) unless it is satisfied that any delegated duty or function has been performed in accordance with this Act.

Responsible authority’s or Minister’s decisions

(1) The responsible authority or, when the Agency is the responsible authority, the Minister, after taking into account the report with respect to the environmental assessment of the designated project, must make decisions under subsection 52 (1).

Time limit for Minister’s decisions

(2) The Minister’s decisions must be made no later than 365 days after the day on which the notice of the commencement of the environmental assessment of the designated project is posted on the Internet site.

Extension of time limit by Minister

(3) The Minister may extend that time limit by any further period — up to a maximum of three months — that is necessary to permit the Agency to cooperate with a jurisdiction referred to in

section 18 with respect to the environmental assessment of the designated project or to take into account circumstances that are specific to the project.

Extension of time limit by Governor in Council

(4) The Governor in Council may, on the recommendation of the Minister, extend the time limit extended under subsection (3).

Posting notice of extension on Internet site

(5) The Agency must post on the Internet site a notice of any extension granted under subsection (3) or (4).

Excluded period

(6) If, under subsection 23 (2), the Agency requires the proponent of a designated project to collect information or undertake a study with respect to the designated project, then the period that is taken by the proponent, in the Agency’s opinion, to comply with the requirement is not included in the calculation of the time limit within which the Minister’s decisions must be made.

Non application —

section 54 of the National Energy Board Act

(7) Subsection (1) does not apply if the carrying out of the designated project requires that a certificate be issued in accordance with an order made under

section 54 of the National Energy Board Act .

Section 54 of the National Energy Board Act

Participation of interested party

If the carrying out of a designated project requires that a certificate be issued in accordance with an order made under

section 54 of the National Energy Board Act , the responsible authority with respect to the designated project must ensure that any interested party is provided with an opportunity to participate in the environmental assessment of the designated project.

Recommendations in environmental assessment report

(1) If the carrying out of a designated project requires that a certificate be issued in accordance with an order made under

section 54 of the National Energy Board Act , the responsible authority with respect to the designated project must ensure that the report concerning the environmental assessment of the designated project sets out

(

a) its recommendation with respect to the decision that may be made under paragraph 31 (1)(

a) in relation to the designated project, taking into account the implementation of any mitigation measures that it set out in the report; and

(

b) its recommendation with respect to the follow-up program that is to be implemented in respect of the designated project.

Submission of report to Minister

(2) The responsible authority submits its report to the Minister within the meaning of

section 2 of the National Energy Board Act at the same time as it submits the report referred to in subsection 52(1) of that Act.

Report is final and conclusive

(3) Subject to sections 30 and 31 , the report with respect to the environmental assessment is final and conclusive.

Order to reconsider

(1) After the responsible authority with respect to a designated project has submitted its report with respect to the environmental assessment under

section 29 , the Governor in Council may, by order made under

section 53 of the National Energy Board Act , refer any of the responsible authority’s recommendations set out in the report back to the responsible authority for reconsideration.

Factors and time limit

(2) The order may direct the responsible authority to conduct the reconsideration taking into account any factor specified in the order and it may specify a time limit within which the responsible authority must complete its recon­sideration.

Responsible authority’s obligation

(3) The responsible authority must, before the expiry of the time limit specified in the order, if one was specified, reconsider any recommendation specified in the order and prepare and submit to the Minister within the meaning of

section 2 of the National Energy Board Act a report on its reconsideration.

Content of reconsideration report

(4) In the reconsideration report, the responsible authority must

(

a) if the order refers to the recommendation referred to in paragraph 29 (1)( a )

(

i) confirm the recommendation or set out a different one with respect to the decision that may be made under paragraph 31 (1)(

a) in relation to the designated project, and

(ii)

confirm, modify or replace the mitigation measures set out in the report with respect to the environmental assessment; and

(

b) if the order refers to the recommendation referred to in paragraph 29 (1)( b ), confirm the recommendation or set out a different one with respect to the follow-up program that is to be implemented in respect of the designated project.

Report is final and conclusive

(5) Subject to

section 31 , the responsible authority reconsideration report is final and conclusive.

Reconsideration of report under this section

(6) After the responsible authority has submitted its report under subsection (3), the Governor in Council may, by order made under

section 53 of the National Energy Board Act , refer any of the responsible authority’s recommendations set out in the report back to the responsible authority for reconsideration. If it does so, subsections (2) to (5) apply. However, in subparagraph (4)( a )(ii), the reference to the mitigation measures set out in the report with respect to the environmental assessment is to be read as a reference to the mitigation measures set out in the reconsideration report.

Governor in Council’s decision

(1) After the responsible authority with respect to a designated project has submitted its report with respect to the environmental assessment or its reconsideration report under

section 29 or 30 , the Governor in Council may, by order made under subsection 54(1) of the National Energy Board Act

(

a) decide, taking into account the implementation of any mitigation measures specified in the report with respect to the environmental assessment or in the recon­sideration report, if there is one, that the designated project

(

i) is not likely to cause significant adverse environmental effects,

(ii)

is likely to cause significant adverse environmental effects that can be justified in the circumstances, or

(iii)

is likely to cause significant adverse environmental effects that cannot be justified in the circumstances; and

(

b) direct the responsible authority to issue a decision statement to the proponent of the designated project that

(

i) informs the proponent of the decision made under paragraph (

a) with respect to the designated project and,

(ii)

if the decision is referred to in subparagraph ( a )(

i) or (ii), sets out conditions — which are the implementation of the mitigation measures and the follow-up program set out in the report with respect to the environmental assessment or the reconsideration report, if there is one — that must be complied with by the proponent in relation to the designated project.

Certain conditions subject to exercise of power or performance of duty or function

(2) The conditions that are included in the decision statement regarding the environmental effects referred to in subsection 5 (2), that are directly linked or necessarily incidental to the exercise of a power or performance of a duty or function by a federal authority and that would permit the designated project to be carried out, in whole or in part, take effect only if the federal authority exercises the power or performs the duty or function.

Responsible authority’s obligation

(3) The responsible authority must issue to the proponent of the designated project the decision statement that is required in accordance with the order relating to the designated project within seven days after the day on which that order is made.

Posting of decision statement on Internet site

(4) The responsible authority must ensure that the decision statement is posted on the Internet site.

Decision statement considered part of certificate

(5) The decision statement issued in relation to the designated project under subsection (3) is considered to be a part of the certificate issued in accordance with the order made under

section 54 of the National Energy Board Act in relation to the designated project.

Substitution

Minister’s obligation

(1) Subject to sections 33 and 34 , if the Minister is of the opinion that a process for assessing the environmental effects of designated projects that is followed by the government of a province — or any agency or body that is established under

an Act of the legislature of a province — that has powers, duties or functions in relation to an assessment of the environmental effects of a designated project would be an appropriate substitute, the Minister must, on request of the province, approve the substitution of that process for an environmental assessment.

Minister’s power

(2) Subject to sections 33 and 34 , if the Minister is of the opinion that a process for assessing the environmental effects of designated projects that is followed by any jurisdiction referred to in paragraph (

e) or (

f) of the definition jurisdiction in subsection 2 (1) that has powers, duties or functions in relation to an assessment of the environmental effects of a designated project would be an appropriate substitute, the Minister may approve the substitution of that process for the environmental assessment.

Manner of approval

(3) An approval must be in writing and may be given in respect of a designated project or a class of designated projects.

Posting of notice of approval on Internet site

(4) The Agency must post a notice of the approval on the Internet site.

Exceptions

The Minister must not approve the substitution of a process in relation to a designated project

(

a) for which the responsible authority is referred to in paragraph 15 (

a) or ( b ); or

(

b) in relation to which the environmental assessment has been referred by the Minister to a review panel under

section 38 .

Conditions

(1) The Minister may only approve a substitution if he or she is satisfied that

(

a) the process to be substituted will include a consideration of the factors set out in subsection 19 (1);

(

b) the public will be given an opportunity to participate in the assessment;

(

c) the public will have access to records in relation to the assessment to enable their meaningful participation;

(

d) at the end of the assessment, a report will be submitted to the responsible authority;

(

e) the report will be made available to the public; and

(

f) any other conditions that the Minister establishes are or will be met.

Approval

(2) The Minister may also approve the substitution of a process that has already been completed for an environmental assessment if he or she is satisfied that the conditions under subsection (1) have been met.

Availability

(3) The conditions referred to in paragraph (1)(

f) must be made available to the public.

Assessment considered in conformity

If the Minister approves the substitution of a process under

section 32 , the assessment that results from the substitution is considered to be an environmental assessment under this Act and to satisfy any requirements of this Act and the regulations in respect of an environmental assessment.

Responsible authority’s or Min