C-45

First Session, Forty-first Parliament, 60-61 Elizabeth II, 2011-2012

C-45
Premire session, quarante et unime lgislature, 60-61 Elizabeth II, 2011-2012

HOUSE OF COMMONS OF CANADA

CHAMBRE DES COMMUNES DU CANADA

BILL C-45
A second Act to implement certain provisions of the budget tabled in Parliament on March 29, 2012 and other measures

PROJET DE LOI C-45

Loi no 2 portant excution de certaines dispositions du budget dpos au Parlement le 29 mars 2012 et mettant en oeuvre dautres mesures

FIRST READING, OCTOBER 18, 2012

PREMIRE LECTURE LE 18 OCTOBRE 2012

MINISTER OF FINANCE 90672

MINISTRE DES FINANCES

RECOMMENDATION
His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled A second Act to implement certain provisions of the budget tabled in Parliament on March 29, 2012 and other measures.

RECOMMANDATION
Son Excellence le gouverneur gnral recommande la Chambre des communes laffectation de deniers publics dans les circonstances, de la manire et aux fins prvues dans une mesure intitule Loi no 2 portant excution de certaines dispositions du budget dpos au Parlement le 29 mars 2012 et mettant en oeuvre dautres mesures .

SUMMARY
Part 1 implements certain income tax measures and related measures proposed in the March 29, 2012 budget. Most notably, it (a) amends the rules relating to Registered Disability Savings Plans (RDSPs) by (i) replacing the 10-year repayment rule applying to withdrawals with a proportional repayment rule, (ii) allowing investment income earned in a Registered Education Savings Plan (RESP) to be transferred on a tax-free basis to the RESP beneficiarys RDSP, (iii) extending the period that RDSPs of beneficiaries who cease to qualify for the Disability Tax Credit may remain open in certain circumstances, (iv) amending the rules relating to maximum and minimum withdrawals, and (v) amending certain RDSP administrative rules; (b) includes an employers contributions to a group sickness or accident insurance plan in an employees income in certain circumstances; (c) amends the rules applicable to retirement compensation arrangements; (d) amends the rules applicable to Employees Profit Sharing Plans; (e) expands the eligibility for the accelerated capital cost allowance for clean energy generation equipment to include a broader range of bioenergy equipment; (f) phases out the Corporate Mineral Exploration and Development Tax Credit; (g) phases out the Atlantic Investment Tax Credit for activities related to the oil and gas and mining sectors; (h) provides that qualified property for the purposes of the Atlantic Investment Tax Credit will include certain electricity generation equipment and clean energy generation equipment used primarily in an eligible activity; (i) amends the Scientific Research and Experimental Development (SR&ED) investment tax credit by

SOMMAIRE
La partie 1 met en oeuvre des mesures relatives limpt sur le revenu et des mesures connexes qui ont t proposes dans le budget du 29 mars 2012 pour, notamment : a) modifier les rgles relatives aux rgimes enregistrs dpargne-invalidit (REEI) : (i) en remplaant la rgle sur le remboursement de dix ans qui sapplique aux retraits par une rgle de remboursement proportionnel, (ii) en permettant le transfert en franchise dimpt du revenu de placement gagn dans un rgime enregistr dpargne-tudes (REEE) au REEI du bnficiaire du REEE, (iii) en prolongeant, dans certaines circonstances, la priode pendant laquelle le REEI de bnficiaires qui cessent dtre admissibles au crdit dimpt pour personnes handicapes peut demeurer ouvert, (iv) en modifiant les rgles relatives aux retraits maximal et minimal, (v) en modifiant certaines rgles administratives relatives aux REEI; b) inclure les cotisations demployeur un rgime dassurance collective contre la maladie ou les accidents dans le revenu dun employ dans certaines circonstances; c) modifier les rgles applicables aux conventions de retraite; d) modifier les rgles applicables aux rgimes de participation des employs aux bnfices; e) largir ladmissibilit la dduction pour amortissement acclr applicable au matriel de production dnergie propre un plus large ventail de matriel de production de bionergie; f) liminer graduellement le crdit dimpt des socits pour exploration et dveloppement miniers; g) liminer graduellement le crdit dimpt linvestissement dans la rgion de lAtlantique relatif aux activits lies aux secteurs ptrolier, gazier et minier;

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(i) reducing the general SR&ED investment tax credit rate from 20% to 15%, (ii) reducing the prescribed proxy amount, which taxpayers use to claim SR&ED overhead expenditures, from 65% to 55% of the salaries and wages of employees who are engaged in SR&ED activities, (iii) removing the profit element from arms length third-party contracts for the purpose of the calculation of SR&ED tax credits, and (iv) removing capital from the base of eligible expenditures for the purpose of the calculation of SR&ED tax incentives; (j) introduces rules to prevent the avoidance of corporate income tax through the use of partnerships to convert income gains into capital gains; (k) clarifies that transfer pricing secondary adjustments are treated as dividends for the purposes of withholding tax imposed under Part XIII of the Income Tax Act; (l) amends the thin capitalization rules by (i) reducing the debt-to-equity ratio from 2:1 to 1.5:1, (ii) extending the scope of the thin capitalization rules to debts of partnerships of which a Canadian-resident corporation is a member, (iii) treating disallowed interest expense under the thin capitalization rules as dividends for the purposes of withholding tax imposed under Part XIII of the Income Tax Act, and (iv) preventing double taxation in certain circumstances when a Canadian resident corporation borrows money from its controlled foreign affiliate; (m) imposes, in certain circumstances, withholding tax under Part XIII of the Income Tax Act when a foreign-based multinational corporation transfers a foreign affiliate to its Canadian subsidiary, while preserving the ability of the Canadian subsidiary to undertake expansion of its Canadian business; and (n) phases out the Overseas Employment Tax Credit.

h) inclure dans les biens admissibles au crdit dimpt linvestissement dans la rgion de lAtlantique certains types de matriel de production dlectricit et de production dnergie propre utiliss principalement dans le cadre dune activit admissible; i) modifier le crdit dimpt linvestissement relatif au programme de recherche scientifique et de dveloppement exprimental : (i) en ramenant de 20 % 15 % le taux du crdit dimpt linvestissement gnral pour la recherche scientifique et le dveloppement exprimental, (ii) en rduisant le montant de remplacement vis par rglement que les contribuables utilisent pour dduire des dpenses indirectes de recherche scientifique et de dveloppement exprimental pour le faire passer de 65 % 55 % des salaires et traitements des employs qui exercent des activits de recherche scientifique et de dveloppement exprimental, (iii) en liminant llment bnfices des contrats conclus avec des tiers sans lien de dpendance aux fins du calcul des crdits dimpt pour la recherche scientifique et le dveloppement exprimental, (iv) en retirant le capital de lassiette des dpenses admissibles aux fins du calcul des encouragements fiscaux pour les activits de recherche scientifique et de dveloppement exprimental; j) mettre en place des rgles visant empcher lvitement de limpt sur le revenu des socits par le recours aux socits de personnes pour convertir des gains imposables au titre du revenu en gains en capital; k) prciser que les redressements secondaires sont traits comme des dividendes pour lapplication de la retenue dimpt prvue par la partie XIII de la Loi de limpt sur le revenu; l) modifier les rgles sur la capitalisation restreinte : (i) en rduisant le ratio dettes/capitaux propres de 2 pour 1 1,5 pour 1, (ii) en largissant le champ dapplication des rgles sur la capitalisation restreinte aux dettes de socits de personnes qui comptent parmi leurs associs des socits rsidant au Canada, (iii) en traitant les frais dintrts refuss en vertu des rgles sur la capitalisation restreinte comme des dividendes pour lapplication de la retenue dimpt prvue par la partie XIII de la Loi de limpt sur le revenu, (iv) en empchant la double imposition dans certaines circonstances o une socit rsidant au Canada emprunte de largent sa socit trangre affilie contrle; m) imposer, dans certaines circonstances, la retenue prvue par la partie XIII de la Loi de limpt sur le revenu dans le cas o une socit multinationale tablie ltranger transfre une socit trangre affilie sa filiale canadienne tout en maintenant la capacit de cette filiale dentreprendre des projets dexpansion lgard de son entreprise canadienne; n) liminer graduellement le crdit dimpt pour emploi ltranger.

Part 1 also implements other selected income tax measures. Most notably, it introduces tax rules to accommodate Pooled Registered Pension Plans and provides that income received from a retirement compensation arrangement is eligible for pension income splitting in certain circumstances. Part 2 amends the Excise Tax Act and the Jobs and Economic Growth Act to implement rules applicable to the financial services sector in respect of the goods and services tax and harmonized sales tax (GST/HST). They include rules that allow certain financial institutions to obtain pre-approval from the Minister of National Revenue of methods used to determine their liability in respect of the provincial component of the HST, that require certain financial institutions to have fiscal years that are calendar years, that require group registration of financial institutions in certain cases and that provide for changes to a rebate of the provincial component of the HST to certain financial institutions that render services to clients that are outside the HST provinces. This Part also confirms the authority under which certain GST/HST regulations relating to financial institutions are made.

En outre, elle met en oeuvre dautres mesures relatives limpt sur le revenu, notamment pour prvoir les rgles fiscales relatives aux rgimes de pension agrs collectifs et pour prvoir que le revenu reu dune convention de retraite est admissible au fractionnement du revenu de pension dans certaines circonstances. La partie 2 modifie la Loi sur la taxe daccise et la Loi sur lemploi et la croissance conomique afin de mettre en oeuvre des rgles qui sappliquent au secteur des services financiers sous le rgime de la taxe sur les produits et services et de la taxe de vente harmonise (TPS/TVH). Notamment, ces rgles permettent certaines institutions financires dobtenir du ministre du Revenu national lautorisation demployer certaines mthodes pour dterminer leur assujettissement la composante provinciale de la TVH, prvoient que lexercice de certaines institutions financires doit correspondre lanne civile, prvoient que des institutions financires doivent sinscrire en tant que groupe dans certains cas et apportent des changements au remboursement de la composante provinciale de la TVH auquel ont droit certaines institutions

financires qui rendent des services des clients lextrieur des provinces participant la TVH. Cette partie confirme par ailleurs le pouvoir de prendre un rglement relatif la TPS/TVH et portant sur les institutions financires. Part 3 amends the Federal-Provincial Fiscal Arrangements Act to provide the legislative authority to share with provinces and territories taxes in respect of specified investment flow-through (SIFT) entities trusts or partnerships under section 122.1 and Part IX.1 of the Income Tax Act, consistent with the federal governments proposal on the introduction of those taxes. It also provides the legislative authority to share with provinces and territories the tax on excess EPSP amounts imposed under Part XI.4 of the Income Tax Act, consistent with the measures proposed in the March 29, 2012 budget. It also allows the Minister of Finance to request from the Minister of National Revenue information that is necessary for the administration of the sharing of taxes with the provinces and territories. La partie 3 modifie la Loi sur les arrangements fiscaux entre le gouvernement fdral et les provinces afin de prvoir le cadre juridique qui permet de partager avec les provinces et les territoires les impts relatifs aux entits intermdiaires de placement dtermines fiducies et socits de personnes tablis en vertu de larticle 122.1 et de la partie IX.1 de la Loi de limpt sur le revenu, conformment la proposition du gouvernement fdral concernant la mise en oeuvre de ces impts. En outre, elle prvoit le cadre juridique qui permet de partager avec les provinces et les territoires limpt sur les excdents relatifs aux rgimes de participation des employs aux bnfices tabli en vertu de la partie XI.4 de la Loi de limpt sur le revenu, conformment aux mesures proposes dans le budget du 29 mars 2012. Par ailleurs, elle permet au ministre des Finances de demander au ministre du Revenu national quil lui fournisse les renseignements ncessaires lapplication des dispositions sur le partage des impts avec les provinces et les territoires. La partie 4 dicte et modifie plusieurs lois afin de mettre en oeuvre diverses autres mesures. La section 1 de la partie 4 modifie la Loi sur les socits de fiducie et de prt, la Loi sur les banques, la Loi sur les socits dassurances et la Loi sur lemploi et la croissance conomique la suite de modifications introduites dans la Loi sur lemploi, la croissance et la prosprit durable afin dautoriser certains fonds communs de placement du secteur public dinvestir directement dans une institution financire sous rglementation fdrale. La section 2 de la partie 4 modifie la Loi de 2001 sur la marine marchande du Canada pour permettre lincorporation par renvoi dans les rglements de toutes les modifications canadiennes aux conventions internationales ou aux normes de lindustrie qui sont elles aussi incorpores par renvoi dans les rglements. Cette faon de procder est analogue celle utilise par de nombreuses autres nations maritimes. Cette section prvoit galement que les tierces parties agissant au nom du ministre des Transports peuvent fixer les droits pour certains services quelles fournissent aux termes dun accord avec le ministre. La section 3 de la partie 4 modifie la Loi sur la Socit dassurance-dpts du Canada afin, notamment, de prvoir une suspension automatique et limite lgard de certains contrats financiers admissibles lors de la constitution dune institution-relais. Elle modifie galement la Loi sur la compensation et le rglement des paiements afin de favoriser la compensation centralise dinstruments drivs de gr gr standardiss. La section 4 de la partie 4 modifie la Loi sur les pches pour modifier linterdiction visant lobstruction du passage du poisson et pour prvoir le versement de certaines sommes dans le Fonds pour dommages lenvironnement. De plus, elle modifie la Loi sur lemploi, la croissance et la prosprit durable pour modifier la dfinition de pche autochtone et une autre interdiction se rapportant au passage du poisson. Enfin, elle ajoute des dispositions transitoires concernant certaines autorisations dlivres au titre de la Loi sur les pches avant lentre en vigueur de certaines modifications apportes cette loi. La section 5 de la partie 4 dicte la Loi concernant un pont destin favoriser le commerce, laquelle exempte de lapplication de certaines lois la construction dun pont franchissant la rivire Dtroit et de certains autres ouvrages ainsi que leur premier exploitant et prvoit galement certaines mesures accessoires. Elle modifie galement la Loi sur les ponts et tunnels internationaux. La section 6 de la partie 4 modifie lannexe I de la Loi sur les accords de Bretton Woods et des accords connexes afin dy incorporer les changements aux Statuts du Fonds montaire international qui dcoulent de la rforme du systme de quotes-parts et de la structure de gouvernance de 2010. Ces modifications portent sur les rgles et rglements du conseil dadministration du Fonds et mettent la touche finale la mise jour de la loi pour quelle tienne compte des rformes.

Part 4 enacts and amends several Acts in order to implement various measures. Division 1 of Part 4 amends the Trust and Loan Companies Act, the Bank Act, the Insurance Companies Act and the Jobs and Economic Growth Act as a result of amendments introduced in the Jobs, Growth and Long-term Prosperity Act to allow certain public sector investment pools to directly invest in a federally regulated financial institution. Division 2 of Part 4 amends the Canada Shipping Act, 2001 to permit the incorporation by reference into regulations of all Canadian modifications to an international convention or industry standard that are also incorporated by reference into the regulations, by means of a mechanism similar to that used by many other maritime nations. It also provides for third parties acting on the Minister of Transports behalf to set fees for certain services that they provide in accordance with an agreement with that Minister.

Division 3 of Part 4 amends the Canada Deposit Insurance Corporation Act to, among other things, provide for a limited, automatic stay in respect of certain eligible financial contracts when a bridge institution is established. It also amends the Payment Clearing and Settlement Act to facilitate central clearing of standardized over-the-counter derivatives. Division 4 of Part 4 amends the Fisheries Act to amend the prohibition against obstructing the passage of fish and to provide that certain amounts are to be paid into the Environmental Damages Fund. It also amends the Jobs, Growth and Long-term Prosperity Act to amend the definition of Aboriginal fishery and another prohibition relating to the passage of fish. Finally, it provides transitional provisions relating to authorizations issued under the Fisheries Act before certain amendments to that Act come into force.

Division 5 of Part 4 enacts the Bridge To Strengthen Trade Act, which excludes the application of certain Acts to the construction of a bridge that spans the Detroit River and other works and to their initial operator. That Act also establishes ancillary measures. It also amends the International Bridges and Tunnels Act. Division 6 of Part 4 amends Schedule I to the Bretton Woods and Related Agreements Act to reflect changes made to the Articles of Agreement of the International Monetary Fund as a result of the 2010 Quota and Governance Reforms. The amendments pertain to the rules and regulations of the Funds Executive Board and complete the updating of that Act to reflect those reforms.

Division 7 of Part 4 amends the Canada Pension Plan to implement the results of the 2010-12 triennial review, most notably, to clarify that contributions for certain benefits must be made during the contributory period, to clarify how certain deductions are to be determined for the purpose of calculating average monthly pensionable earnings, to determine the minimum qualifying period for certain late applicants for a disability pension and to enhance the authority of the Review Tribunal and the Pension Appeals Board. It also amends the Department of Human Resources and Skills Development Act to enhance the authority of the Social Security Tribunal.

La section 7 de la partie 4 modifie le Rgime de pensions du Canada pour donner suite aux rsultats de lexamen triennal 2010-2012, notamment pour prciser que les cotisations pour certaines prestations doivent tre verses au cours de la priode cotisable, pour apporter des prcisions sur la faon de dterminer certaines dductions pour le calcul de la moyenne mensuelle des gains ouvrant droit pension, pour prvoir la priode minimale dadmissibilit de certains demandeurs ayant prsent tardivement leur demande de pension dinvalidit et pour largir les pouvoirs du tribunal de rvision et de la Commission dappel des pensions. Elle modifie galement la Loi sur le ministre des Ressources humaines et du Dveloppement des comptences pour largir les pouvoirs du Tribunal de la scurit sociale. La section 8 de la partie 4 modifie la Loi sur les Indiens pour changer les procdures de vote et dapprobation applicables aux propositions de dsignation de terres. La section 9 de la partie 4 modifie la Loi sur les juges afin de mettre en oeuvre la rponse du gouvernement du Canada au rapport de la quatrime Commission dexamen de la rmunration des juges concernant les salaires et les avantages sociaux des juges nomms par le gouvernement fdral. Elle modifie aussi cette loi afin de rduire le dlai dans lequel le gouvernement du Canada doit donner suite au rapport de la Commission. La section 10 de la partie 4 modifie le Code canadien du travail pour : a) simplifier le calcul de lindemnit de cong pour un jour fri; b) prciser les dlais pour dposer certaines plaintes en vertu de la partie III de cette loi et les cas dans lesquels un inspecteur peut les suspendre ou rejeter; c) restreindre la priode pouvant tre vise par les ordres de paiement; d) prvoir un mcanisme de rvision des ordres de paiement et des avis de plainte non fonde. La section 11 de la partie 4 modifie la Loi sur lindemnisation des marins marchands afin de transfrer au ministre du Travail les attributions de la Commission dindemnisation des marins marchands et dabroger les dispositions relatives celle-ci. Elle apporte en outre des modifications corrlatives dautres lois. La section 12 de la partie 4 modifie la Loi sur les douanes afin de renforcer et allger les procdures pralables larrive au Canada, de clarifier les obligations des propritaires et oprateurs dinstallations internationales concernant lentretien de ces installations aux points dentre et de permettre au ministre de la Scurit publique et de la Protection civile dexiger que lui soient fournis des renseignements rglementaires sur toute personne qui est ou devrait tre bord dun moyen de transport. La section 13 de la partie 4 modifie la Loi sur le contrle des renseignements relatifs aux matires dangereuses afin de transfrer au ministre de la Sant les pouvoirs et fonctions du Conseil de contrle des renseignements relatifs aux matires dangereuses et afin dabroger les dispositions relatives cet organisme. Elle apporte en outre des modifications corrlatives dautres lois. La section 14 de la partie 4 modifie la Loi de mise en oeuvre de lAccord sur le commerce intrieur afin quelle tienne compte des changements apports au chapitre 17 de lAccord sur le commerce intrieur. Elle prvoit notamment un mcanisme pour rendre excutoires les ordonnances sur les dpens et les ordonnances relatives une sanction pcuniaire rendues sous le rgime du chapitre 17. Enfin, elle abroge le paragraphe 28(3) de la Loi sur la responsabilit civile de ltat et le contentieux administratif. La section 15 de la partie 4 modifie la Loi sur lassurance-emploi afin doffrir temporairement aux petites entreprises le remboursement dune partie des cotisations patronales : lemployeur dont les cotisations taient dau plus 10 000 $ en 2011 est rembours du montant jusqu concurrence de 1 000 $ de toute augmentation des cotisations patronales pour 2012.

Division 8 of Part 4 amends the Indian Act to modify the voting and approval procedures in relation to proposed land designations. Division 9 of Part 4 amends the Judges Act to implement the Government of Canadas response to the report of the fourth Judicial Compensation and Benefits Commission regarding salary and benefits for federally appointed judges. It also amends that Act to shorten the period in which the Government of Canada must respond to a report of the Commission. Division 10 of Part 4 amends the Canada Labour Code to (a) simplify the calculation of holiday pay; (b) set out the timelines for making certain complaints under Part III of that Act and the circumstances in which an inspector may suspend or reject such complaints; (c) set limits on the period that may be covered by payment orders; and (d) provide for a review mechanism for payment orders and notices of unfounded complaint. Division 11 of Part 4 amends the Merchant Seamen Compensation Act to transfer the powers and duties of the Merchant Seamen Compensation Board to the Minister of Labour and to repeal provisions that are related to the Board. It also makes consequential amendments to other Acts. Division 12 of Part 4 amends the Customs Act to strengthen and streamline procedures related to arrivals in Canada, to clarify the obligations of owners or operators of international transport installations to maintain port of entry facilities and to allow the Minister of Public Safety and Emergency Preparedness to require prescribed information about any person who is or is expected to be on board a conveyance. Division 13 of Part 4 amends the Hazardous Materials Information Review Act to transfer the powers and functions of the Hazardous Materials Information Review Commission to the Minister of Health and to repeal provisions of that Act that are related to the Commission. It also makes consequential amendments to other Acts. Division 14 of Part 4 amends the Agreement on Internal Trade Implementation Act to reflect changes made to Chapter 17 of the Agreement on Internal Trade. It provides primarily for the enforceability of orders to pay tariff costs and monetary penalties made under Chapter 17. It also repeals subsection 28(3) of the Crown Liability and Proceedings Act.

Division 15 of Part 4 amends the Employment Insurance Act to provide a temporary measure to refund a portion of employer premiums for small businesses. An employer whose premiums were $10,000 or less in 2011 will be refunded the increase in 2012 premiums over those paid in 2011, to a maximum of $1,000.

Division 16 of Part 4 amends the Immigration and Refugee Protection Act to provide for an electronic travel authorization and to provide that the User Fees Act does not apply to a fee for the provision of services in relation to an application for an electronic travel authorization. Division 17 of Part 4 amends the Canada Mortgage and Housing Corporation Act to remove the age limit for persons from outside the federal public administration being appointed or continuing as President or as a director of the Corporation. Division 18 of Part 4 amends the Navigable Waters Protection Act to limit that Acts application to works in certain navigable waters that are set out in its schedule. It also amends that Act so that it can be deemed to apply to certain works in other navigable waters, with the approval of the Minister of Transport. In particular, it amends that Act to provide for an assessment process for certain works and to provide that works that are assessed as likely to substantially interfere with navigation require the Ministers approval. It also amends that Act to provide for administrative monetary penalties and additional offences. Finally, it makes consequential and related amendments to other Acts. Division 19 of Part 4 amends the Canada Grain Act to (a) combine terminal elevators and transfer elevators into a single class of elevators called terminal elevators; (b) replace the requirement that the operator of a licensed terminal elevator receiving grain cause that grain to be officially weighed and officially inspected by a requirement that the operator either weigh and inspect that grain or cause that grain to be weighed and inspected by a third party; (c) provide for recourse if an operator does not weigh or inspect the grain, or cause it to be weighed or inspected; (d) repeal the grain appeal tribunals; (e) repeal the requirement for weigh-overs; and (f) provide the Canadian Grain Commission with the power to make regulations or orders with respect to weighing and inspecting grain and the security that is to be obtained and maintained by licensees. It also amends An Act to amend the Canada Grain Act and the Agriculture and Agri-Food Administrative Monetary Penalties Act and to Repeal the Grain Futures Act as well as other Acts, and includes transitional provisions. Division 20 of Part 4 amends the International Interests in Mobile Equipment (aircraft equipment) Act and other Acts to modify the manner in which certain international obligations are implemented. Division 21 of Part 4 makes technical amendments to the Canadian Environmental Assessment Act, 2012 and amends one of its transitional provisions to make that Act applicable to designated projects, as defined in that Act, for which an environmental assessment would have been required under the former Act. Division 22 of Part 4 provides for the temporary suspension of the Canada Employment Insurance Financing Board Act and the dissolution of the Canada Employment Insurance Financing Board. Consequently, it enacts an interim Employment Insurance premium rate-setting regime under the Employment Insurance Act and makes amendments to the Canada Employment Insurance Financing Board Act, the Department of Human Resources and Skills Development Act, the Jobs, Growth and Long-term Prosperity Act and Schedule III to the Financial Administration Act.

La section 16 de la partie 4 modifie la Loi sur limmigration et la protection des rfugis afin de prvoir une autorisation de voyage lectronique et lexemption de la Loi sur les frais dutilisation pour les frais exigs pour la prestation de services lis une demande dautorisation de voyage lectronique. La section 17 de la partie 4 modifie Loi sur la Socit canadienne dhypothques et de logement afin de supprimer la limite dge requise pour exercer la charge de prsident ou dadministrateur de la Socit choisi lextrieur de ladministration publique fdrale. La section 18 de la partie 4 modifie la Loi sur la protection des eaux navigables pour circonscrire son application aux ouvrages dans certaines eaux navigables mentionnes lannexe de cette loi. Elle modifie galement la loi afin quelle soit rpute sappliquer certains ouvrages dans dautres eaux navigables, sur approbation du ministre des Transports. Elle prvoit un processus dexamen des ouvrages et une exigence dapprobation ministrielle dans le cas des ouvrages qui risquent de gner srieusement la navigation. Elle prvoit galement un rgime de sanctions administratives pcuniaires et de nouvelles infractions. Enfin, elle apporte des modifications corrlatives et connexes dautres lois. La section 19 de la partie 4 modifie la Loi sur les grains du Canada afin : a) de combiner les installations terminales et les installations de transbordement pour crer la catgorie unique des installations terminales; b) de remplacer lobligation pour lexploitant dune installation terminale agre recevant du grain de faire procder la pese et linspection officielles du grain par lobligation soit de peser et dinspecter le grain, soit de le faire faire par un tiers; c) de prvoir un recours dans le cas o un exploitant omet de peser ou dinspecter le grain, ou de le faire peser ou inspecter; d) dabroger les tribunaux dappel en matire de grains; e) dabroger lobligation de procder des peses de contrle; f) dattribuer la Commission canadienne des grains le pouvoir de prendre des rglements ou des arrts concernant la pese et linspection du grain et la garantie que les titulaires de licences doivent obtenir et maintenir. Elle modifie galement la Loi modifiant la Loi sur les grains du Canada et la Loi sur les sanctions administratives pcuniaires en matire dagriculture et dagroalimentaire et abrogeant la Loi sur les marchs de grain terme et dautres lois et contient des dispositions transitoires. La section 20 de la partie 4 modifie la Loi sur les garanties internationales portant sur des matriels dquipement mobiles (matriels dquipement aronautiques) et dautres lois pour modifier la faon dont certaines obligations internationales sont mises en oeuvre. La section 21 de la partie 4 apporte des modifications de nature technique la Loi canadienne sur lvaluation environnementale (2012) et modifie une de ses dispositions transitoires afin de rendre la loi applicable aux projets dsigns au sens de celle-ci pour lesquels une valuation environnementale tait ncessaire au titre de lancienne loi. La section 22 de la partie 4 prvoit la suspension temporaire de la Loi sur lOffice de financement de lassurance-emploi du Canada, la dissolution de lOffice de financement de lassurance-emploi du Canada et la promulgation dun mcanisme intrimaire de fixation du taux de cotisation dassuranceemploi, en vertu de la Loi sur lassurance-emploi. En consquence, elle apporte aussi des modifications la Loi sur lOffice de financement de lassuranceemploi du Canada, la Loi sur le ministre des Ressources humaines et du Dveloppement des comptences, la Loi sur lemploi, la croissance et la prosprit durable et lannexe III de la Loi sur la gestion des finances publiques. La section 23 de la partie 4 modifie la Loi sur la pension de retraite des Forces canadiennes, la Loi sur les allocations de retraite des parlementaires, la Loi sur la pension de la fonction publique et la Loi sur la pension de retraite de la Gendarmerie royale du Canada et dautres lois en consquence.

Division 23 of Part 4 amends the Canadian Forces Superannuation Act, the Members of Parliament Retiring Allowances Act, the Public Service Superannuation Act and the Royal Canadian Mounted Police Superannuation Act and makes consequential amendments to other Acts.

The Canadian Forces Superannuation Act is amended to change the limitations that apply in respect of the contribution rates at which contributors are required to pay as a result of amendments to the Public Service Superannuation Act. The Members of Parliament Retiring Allowances Act is amended to increase the contribution rates in order to bring the members share of the current service cost to 50% and to increase the retirement age from 55 to 65. The amendments also provide for a reduced allowance before members reach the age of 65, and they coordinate allowances with pension benefits paid under the Canada Pension Plan or under a similar provincial pension plan. They also reduce the rate of interest to be credited to the pension accounts established under the Members of Parliament Retiring Allowances Act and change the allowance payable to former Prime Ministers who cease to hold the office of Prime Minister after December 31, 2012.

La Loi sur la pension de retraite des Forces canadiennes est modifie afin de modifier les limites concernant les taux de contribution que les contributeurs au rgime devront verser par suite des modifications la Loi sur la pension de la fonction publique. La Loi sur les allocations de retraite des parlementaires est modifie afin daugmenter le taux de cotisation pour faire passer 50 % la part que les parlementaires versent pour le cot des prestations de service courant, de porter de 55 ans 65 ans lge de la retraite et de prvoir une rduction des prestations si lallocation est verse avant que le parlementaire natteigne lge de soixantecinq ans. Les modifications ont aussi pour but dharmoniser les prestations avec celles verses en vertu du Rgime de pensions du Canada ou dun rgime provincial de pensions semblable et de rduire le taux dintrt port au crdit des comptes de pension tablis en vertu de la Loi sur les allocations de retraite des parlementaires. Les modifications changent galement lallocation verser aux anciens premiers ministres qui cessent doccuper ce poste aprs le 31 dcembre 2012. La Loi sur la pension de la fonction publique est modifie afin que les contributeurs ne versent pas plus de 50 % du cot des prestations de service courant. Elle lest aussi afin de faire passer lge ouvrant droit pension de 60 ans 65 ans pour les personnes qui deviennent contributeurs le 1er janvier 2013 ou aprs cette date. La Loi sur la pension de retraite de la Gendarmerie royale du Canada est modifie afin de modifier les limites concernant les taux de contribution que les contributeurs au rgime devront verser par suite des modifications la Loi sur la pension de la fonction publique. La section 24 de la partie 4 modifie la Loi sur lAgence du revenu du Canada afin dassujettir lAgence larticle 112 de la Loi sur les relations de travail dans la fonction publique. Cet article subordonne la conclusion dune convention collective lagrment du gouverneur en conseil. Cette section oblige aussi lAgence faire approuver son mandat de ngociation de toute convention collective par le prsident du Conseil du Trsor et consulter celuici avant de dterminer certaines autres conditions demploi de ses employs.

The Public Service Superannuation Act is amended to provide that contributors pay no more than 50% of the current service cost of the pension plan. In addition, the pensionable age is raised from 60 to 65 in relation to persons who become contributors on or after January 1, 2013. The Royal Canadian Mounted Police Superannuation Act is amended to change the limitations that apply in respect of the contribution rates at which contributors are required to pay as a result of amendments to the Public Service Superannuation Act. Division 24 of Part 4 amends the Canada Revenue Agency Act to make section 112 of the Public Service Labour Relations Act applicable to the Canada Revenue Agency. That section makes entering into a collective agreement subject to the Governor in Councils approval. The Division also amends the Canada Revenue Agency Act to require that the Agency have its negotiating mandate approved by the President of the Treasury Board and to require that it consult the President of the Treasury Board before determining certain other terms and conditions of employment for its employees.

TABLE OF PROVISIONS

TABLE ANALYTIQUE LOI NO 2 PORTANT EXCUTION DE CERTAINES DISPOSITIONS DU BUDGET DPOS AU PARLEMENT LE 29 MARS 2012 ET METTANT EN OEUVRE DAUTRES MESURES
TITRE ABRG 1. Loi de 2012 sur lemploi et la croissance PARTIE 1 MODIFICATION DE LA LOI DE LIMPT SUR LE REVENU ET DE RGLEMENTS CONNEXES 2-73.

A SECOND ACT TO IMPLEMENT CERTAIN PROVISIONS OF THE BUDGET TABLED IN PARLIAMENT ON MARCH 29, 2012 AND OTHER MEASURES
SHORT TITLE 1. Jobs and Growth Act, 2012 PART 1 AMENDMENTS TO THE INCOME TAX ACT AND RELATED REGULATIONS 273. PART 2 MEASURES IN RESPECT OF SALES TAX 7496. PART 3 FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS ACT 9798. PART 4 VARIOUS MEASURES DIVISION 1 FINANCIAL INSTITUTIONS 99155. DIVISION 2 SHIPPING 156165. DIVISION 3 PRESERVING THE STABILITY AND STRENGTH OF CANADAS FINANCIAL SECTOR 166172.

PARTIE 2 MESURES RELATIVES LA TAXE DE VENTE 74-96. PARTIE 3 LOI SUR LES ARRANGEMENTS FISCAUX ENTRE LE GOUVERNEMENT FDRAL ET LES PROVINCES 97-98. PARTIE 4 DIVERSES MESURES SECTION 1 INSTITUTIONS FINANCIRES 99-155. SECTION 2 MARINE MARCHANDE 156-165. SECTION 3 MAINTIEN DE LA STABILIT ET DE LA VIGUEUR DU SECTEUR
FINANCIER CANADIEN

166-172.

ii
DIVISION 4 FISHERIES 173178. DIVISION 5 BRIDGE TO STRENGTHEN TRADE ACT 179. Enactment of Act 179. 173-178. SECTION 5 LOI CONCERNANT UN PONT DESTIN FAVORISER LE
COMMERCE

SECTION 4 PCHES

diction de la loi

AN ACT RESPECTING A BRIDGE SPANNING THE DETROIT RIVER BETWEEN WINDSOR AND DETROIT AND OTHER WORKS SHORT TITLE 1. Bridge To Strengthen Trade Act INTERPRETATION 2. Definitions

LOI CONCERNANT UN PONT FRANCHISSANT LA RIVIRE DTROIT ENTRE WINDSOR ET DETROIT ET CERTAINS AUTRES OUVRAGES TITRE ABRG 1. Loi concernant un pont destin favoriser le commerce DFINITIONS 2. Dfinitions CONSTRUCTION DU PONT, DE LA PROMENADE ET DES OUVRAGES CONNEXES 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. Non-application de certains textes lgislatifs Non-application de la Loi canadienne sur lvaluation environnementale (2012) Autorit responsable Autres exemptions Construction du pont Effet sur lhabitat du poisson Activits touchant une espce sauvage inscrite Effets environnementaux ngatifs Rglement sur lexploitation des administrations portuaires Modification des plans Mise en oeuvre et respect des plans

CONSTRUCTION OF THE BRIDGE, PARKWAY AND RELATED WORKS 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. Exemption from certain Acts and regulations Exemption from Canadian Environmental Assessment Act, 2012 Responsible authority Other exemptions Construction of bridge Impact on fish habitat Impact on listed wildlife species, etc. Adverse environmental effects Port Authorities Operations Regulations Plan amendment Implementation of and compliance with plans OPERATION OF THE BRIDGE AND RELATED WORKS 14. Designation of initial operator GENERAL PROVISIONS 15. 16. 17. 18. 19. Authorization persons Definition of corporation Authorization to construct and operate Deeming establishment of corporation Not agent of Her Majesty

EXPLOITATION DU PONT ET DES OUVRAGES CONNEXES 14. Dsignation de lexploitant initial GNRALITS 15. 16. 17. 18. 19. Autorisation : personne Dfinition de personne morale Autorisation de construire ou dexploiter le pont ou ouvrage connexe Fiction juridique : constitution de la personne morale Non mandataire

iii
20. 21. 22. Public agency Public body corporate and compact entity Agreements INFORMATION GATHERING 23. Production of documents OFFENCES 24. 25. 26. 27. Offence Offence committed by employee or agent or mandatary of accused Due diligence defence Limitation period REGULATORY POWERS 28. Regulations 28. 180184. DIVISION 6 BRETTON WOODS AND RELATED AGREEMENTS ACT 185192. DIVISION 7 CANADA PENSION PLAN 193205. DIVISION 8 INDIAN ACT 206209. DIVISION 9 JUDGES ACT 210218. DIVISION 10 CANADA LABOUR CODE 219232. DIVISION 11 MERCHANT SEAMEN COMPENSATION ACT 233263. 233-263. 219-232. SECTION 11 LOI SUR LINDEMNISATION DES MARINS MARCHANDS 210-218. SECTION 10 CODE CANADIEN DU TRAVAIL 206-209. SECTION 9 LOI SUR LES JUGES 193-205. SECTION 8 LOI SUR LES INDIENS 180-184. SECTION 6 LOI SUR LES ACCORDS DE BRETTON WOODS ET DES ACCORDS
CONNEXES

20. 21. 22.

Organisme public Personne morale publique et entit dite compact Accords COLLECTE DINFORMATION

23.

Production de documents INFRACTIONS

24. 25. 26. 27.

Infraction Infraction commise : employ et mandataire Dfense Prescription POUVOIRS RGLEMENTAIRES Rglements

185-192. SECTION 7 RGIME DE PENSIONS DU CANADA

iv
DIVISION 12 CUSTOMS ACT 264268. DIVISION 13 HAZARDOUS MATERIALS INFORMATION REVIEW ACT 269298. DIVISION 14 AGREEMENT ON INTERNAL TRADE IMPLEMENTATION ACT 299306. DIVISION 15 EMPLOYMENT INSURANCE ACT 307. DIVISION 16 IMMIGRATION AND REFUGEE PROTECTION ACT 308314. DIVISION 17 CANADA MORTGAGE AND HOUSING CORPORATION ACT 315. DIVISION 18 NAVIGABLE WATERS PROTECTION ACT 316350. DIVISION 19 CANADA GRAIN ACT 351410. DIVISION 20 INTERNATIONAL INTERESTS IN MOBILE EQUIPMENT (AIRCRAFT EQUIPMENT) ACT 411424. 351-410. SECTION 20 LOI SUR LES GARANTIES INTERNATIONALES PORTANT SUR DES MATRIELS DQUIPEMENT MOBILES (MATRIELS DQUIPEMENT ARONAUTIQUES) 411-424. 316-350. SECTION 19 LOI SUR LES GRAINS DU CANADA 308-314. SECTION 17 LOI SUR LA SOCIT CANADIENNE DHYPOTHQUES ET DE
LOGEMENT

SECTION 12 LOI SUR LES DOUANES 264-268. SECTION 13 LOI SUR LE CONTRLE DES RENSEIGNEMENTS RELATIFS AUX
MATIRES DANGEREUSES

269-298. SECTION 14 LOI DE MISE EN OEUVRE DE LACCORD SUR LE COMMERCE

INTRIEUR

299-306. SECTION 15 LOI SUR LASSURANCE-EMPLOI 307. SECTION 16 LOI SUR LIMMIGRATION ET LA PROTECTION DES RFUGIS

315. SECTION 18 LOI SUR LA PROTECTION DES EAUX NAVIGABLES

v
DIVISION 21 CANADIAN ENVIRONMENTAL ASSESSMENT ACT, 2012 425432. DIVISION 22 CANADA EMPLOYMENT INSURANCE FINANCING BOARD 433463. DIVISION 23 PUBLIC SECTOR PENSIONS 464554. DIVISION 24 CANADA REVENUE AGENCY ACT 555556. SCHEDULE 1 SCHEDULE 2 555-556. ANNEXE 1 ANNEXE 2 464-554. SECTION 24 LOI SUR LAGENCE DU REVENU DU CANADA SECTION 21 LOI CANADIENNE SUR LVALUATION ENVIRONNEMENTALE (2012) 425-432. SECTION 22 OFFICE DE FINANCEMENT DE LASSURANCE-EMPLOI DU CANADA 433-463. SECTION 23 RGIMES DE PENSION DU SECTEUR PUBLIC

1st Session, 41st Parliament, 60-61 Elizabeth II, 2011-2012

1re session, 41e lgislature, 60-61 Elizabeth II, 2011-2012

HOUSE OF COMMONS OF CANADA

CHAMBRE DES COMMUNES DU CANADA

BILL C-45
A second Act to implement certain provisions of the budget tabled in Parliament on March 29, 2012 and other measures

PROJET DE LOI C-45

Loi no 2 portant excution de certaines dispositions du budget dpos au Parlement le 29 mars 2012 et mettant en oeuvre dautres mesures

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

Sa Majest, sur lavis et avec le consentement du Snat et de la Chambre des communes du Canada, dicte : TITRE ABRG 1. Loi de 2012 sur lemploi et la croissance. PARTIE 1 MODIFICATION DE LA LOI DE LIMPT SUR LE REVENU ET DE RGLEMENTS CONNEXES LOI DE LIMPT SUR LE REVENU 2. (1) Le sous-alina 6(1)a)(i) de la Loi de 5 limpt sur le revenu est remplac par ce qui suit : (i) ceux qui rsultent des cotisations que lemployeur du contribuable verse dans le cadre dune fiducie de soins de sant au 10 bnfice demploys, dune police collective dassurance temporaire sur la vie, dun rgime dassurance collective contre la maladie ou les accidents, dun rgime de participation diffre aux bnfices, dun 15 rgime de pension agr, dun rgime de pension agr collectif, dun rgime de prestations supplmentaires de chmage ou dun rgime priv dassurance-maladie,
L.R., ch. 1 (5e suppl.) Titre abrg

1. This Act may be cited as the Jobs and Growth Act, 2012. 5 PART 1 AMENDMENTS TO THE INCOME TAX ACT AND RELATED REGULATIONS

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

INCOME TAX ACT 2. (1) Subparagraph 6(1)(a)(i) of the Income Tax Act is replaced by the following: (i) derived from the contributions of the taxpayers employer to or under a deferred profit sharing plan, an employee life and 10 health trust, a group sickness or accident insurance plan, a group term life insurance policy, a pooled registered pension plan, a private health services plan, a registered pension plan or a supplementary unem- 15 ployment benefit plan,

90672

Jobs and Growth, 2012 (2) Subsection 6(1) of the Act is amended by adding the following after paragraph (e): (2) Le paragraphe 6(1) de la mme loi est modifi par adjonction, aprs lalina e), de ce qui suit : e.1) le total des sommes suivantes :

60-61 ELIZ. II

Group sickness or accident insurance plans

(e.1) the total of

    (i) all amounts (or the portions of those   amounts) contributed by the taxpayers 5  employer after March 28, 2012 and before   2013 that are attributable to the taxpayers   coverage after 2012 under a group sickness   or accident insurance plan, except to the   extent that the contributions (or portions of 10  those contributions) are attributable to   benefits under the plan that, if received   by the taxpayer, would be included in the   taxpayers income under paragraph (f) in   the year the benefits are received if that 15  paragraph were read without regard to its    subparagraph (v), and   (ii) all amounts contributed in 2013 in   respect of the taxpayer by the taxpayers   employer to a group sickness or accident 20  insurance plan, except to the extent that the   contributions are attributable to benefits   under the plan that, if received by the   taxpayer, would be included in the tax-   payers income under paragraph (f) in the 25  year the benefits are received if that   paragraph were read without regard to its    subparagraph (v);

(i) les sommes (ou parties de sommes) 5 verses par son employeur aprs le 28 mars 2012 et avant 2013 qui sont attribuables la protection que lui offre aprs 2012 un rgime dassurance collective contre la maladie ou les accidents, sauf dans la 10 mesure o ces sommes (ou parties de sommes) sont attribuables des prestations prvues par le rgime qui, si le contribuable les recevait et que lalina f) sappliquait compte non tenu de son 15 sous-alina (v), seraient incluses dans le revenu du contribuable en application de cet alina pour lanne de leur rception, (ii) les sommes que son employeur a verses son gard en 2013 un rgime 20 dassurance collective contre la maladie ou les accidents, sauf dans la mesure o elles sont attribuables des prestations prvues par le rgime qui, si le contribuable les recevait et que lalina f) sappliquait 25 compte non tenu de son sous-alina (v), seraient incluses dans le revenu du contribuable en application de cet alina pour lanne de leur rception;

Rgimes dassurance collective contre la maladie ou les accidents

(3) Lalina 6(1)e.1) de la mme loi, dict 30 (3) Paragraph 6(1)(e.1) of the Act, as enacted by subsection (2), is replaced by the 30 par le paragraphe (2), est remplac par ce qui suit : following:
Group sickness or accident insurance plans

(e.1) the total of all amounts contributed in the year in respect of the taxpayer by the taxpayers employer to a group sickness or accident insurance plan, except to the extent 35 that the contributions are attributable to benefits under the plan that, if received by the taxpayer, would be included in the taxpayers income under paragraph (f) in the year the benefits are received if that para- 40 graph were read without regard to its subparagraph (v);

e.1) le total des sommes que son employeur a Rgimes dassurance verses son gard au cours de lanne un collective contre rgime dassurance collective contre la mala- 35 la maladie ou les accidents die ou les accidents, sauf dans la mesure o elles sont attribuables des prestations prvues par le rgime qui, si le contribuable les recevait et que lalina f) sappliquait compte non tenu de son sous-alina (v), 40 seraient incluses dans le revenu du contribuable en application de cet alina pour lanne de leur rception;

(4) Subsection (1) comes into force or is (4) Le paragraphe (1) entre en vigueur ou deemed to have come into force on the day on est rput tre entr en vigueur la date 45 which the Pooled Registered Pension Plans 45 dentre en vigueur de la Loi sur les rgimes Act comes into force. de pension agrs collectifs.

2011-2012

Emploi et croissance (2012) (5) Subsection (2) applies to the 2013 taxation year. (6) Subsection (3) applies to the 2014 and subsequent taxation years. (5) Le paragraphe (2) sapplique lanne dimposition 2013. (6) Le paragraphe (3) sapplique aux annes dimposition 2014 et suivantes.

Excess EPSP amounts

3. (1) Subsection 8(1) of the Act is 5 3. (1) Le paragraphe 8(1) de la mme loi 5 est modifi par adjonction, aprs lalina amended by adding the following after o.1), de ce qui suit : paragraph (o.1):   (o.2) an amount that is an excess EPSP  o.2) toute somme qui reprsente un excdent  Excdent RPEB    amount (as defined in subsection 207.8(1)) of  RPEB, au sens du paragraphe 207.8(1), du    the taxpayer for the year, other than any 10 contribuable pour lanne, lexception de 10    portion of the excess EPSP amount for which  toute partie de cet excdent relativement    the taxpayers tax for the year under subsec-  laquelle limpt du contribuable pour lanne,    tion 207.8(2) is waived or cancelled;  prvu au paragraphe 207.8(2), fait lobjet   dune renonciation ou dune annulation; (2) Le paragraphe (1) sapplique aux 15 (2) Subsection (1) applies to the 2012 and annes dimposition 2012 et suivantes. subsequent taxation years. 15 4. (1) Subsection 12(1) of the Act is amended by adding the following after paragraph (l): 4. (1) Le paragraphe 12(1) de la mme loi est modifi par adjonction, aprs lalina l), de ce qui suit : l.1) le total des sommes dont chacune 20 Socit de personnes reprsente la somme, dtermine relativement rintgration de la dduction une socit de personnes, obtenue par la pour intrts formule suivante : A B/C D o : A reprsente le total des sommes dont chacune reprsente un montant dintrts qui : (i) dune part, est dductible par la socit de personnes, 30 (ii) dautre part, est, selon la mthode habituellement utilise par le contribuable pour le calcul de son revenu, pay par la socit de personnes au cours de lanne dimposition du 35 contribuable, ou payable par elle relativement cette anne, sur un montant de dette inclus dans les dettes impayes envers des non-rsidents dtermins, au sens du paragraphe 18(5), du 40 contribuable, B la somme dtermine selon lalina 18(4)a) relativement au contribuable pour lanne, 25

Partnership interest deduction add back

 (l.1) the total of all amounts, each of which is   the amount, if any, determined in respect of a 20   partnership by the formula    A B/C D    where   A is the total of all amounts each of which is   an amount of interest that is 25    (i) deductible by the partnership, and   (ii) paid by the partnership in, or   payable by the partnership in respect   of, the taxation year of the taxpayer   (depending on the method regularly 30  followed by the taxpayer in computing   the taxpayers income) on a debt   amount included in the taxpayers   outstanding debts to specified non-   residents (as defined in subsection 35   18(5)),   B is the amount determined under paragraph   18(4)(a) in respect of the taxpayer for the    year,   C is the amount determined under paragraph 40  18(4)(b) in respect of the taxpayer for the    year, and 

Jobs and Growth,  D is the total of all amounts each of which is  C  an amount included under subsection   91(1) in computing the income of the   taxpayer for the year or a subsequent  D  taxation year, or of the partnership for a 5  fiscal period, that may reasonably be   considered to be in respect of interest    described in A;           

2012 la somme dtermine selon lalina 18(4)b) relativement au contribuable pour lanne,

60-61 ELIZ. II

le total des sommes dont chacune reprsente une somme incluse en application 5 du paragraphe 91(1) dans le calcul du revenu du contribuable pour lanne ou pour une anne dimposition postrieure, ou dans le calcul du revenu de la socit de personnes pour un exercice, quil est 10 raisonnable de considrer comme se rapportant aux intrts viss llment A;

(2) Le paragraphe (1) sapplique aux (2) Subsection (1) applies to taxation years that begin after March 28, 2012. 10 annes dimposition commenant aprs le 15 28 mars 2012. 5. (1) Subsection 15(2) of the French version of the Act is replaced by the following:
Dette dun actionnaire

5. (1) Le paragraphe 15(2) de la version franaise de la mme loi est remplac par ce qui suit :

(2) La personne ou la socit de personnes 20 Dette dun (2) La personne ou la socit de personnes actionnaire actionnaire dune socit donne, personne 15 actionnaire dune socit donne, personne ou socit de personnes rattache un tel ou socit de personnes rattache un tel actionnaire ou associ dune socit de personactionnaire ou associ dune socit de personnes, ou bnficiaire dune fiducie, qui est un tel nes, ou bnficiaire dune fiducie, qui est un tel actionnaire qui, au cours dune anne 25 actionnaire qui, au cours dune anne dimposition, obtient un prt ou devient la 20 dimposition, obtient un prt ou devient la dbitrice de la socit donne, dune autre dbitrice de la socit donne, dune autre socit lie celle-ci ou dune socit de socit lie celle-ci ou dune socit de personnes dont la socit donne ou une socit personnes dont la socit donne ou une socit lie celle-ci est un associ est tenue dinclure lie celle-ci est un associ est tenue dinclure 30 le montant du prt ou de la dette dans le calcul 25 le montant du prt ou de la dette dans le calcul de son revenu pour lanne. Le prsent de son revenu pour lanne. Le prsent paragraphe ne sapplique pas aux socits paragraphe ne sapplique pas aux socits rsidant au Canada ni aux socits de personnes rsidant au Canada ni aux socits de personnes dont chacun des associs est une socit rsidant dont chacun des associs est une socit rsidant 35 au Canada. 30 au Canada. (2) The portion of subsection 15(2) of the Act after paragraph (c) is replaced by the following: (2) Le paragraphe 15(2) de la mme loi, dict par le paragraphe (1), est remplac par ce qui suit :

and the person or partnership has in a taxation (2) La personne ou la socit de personnes 40 Dette dun actionnaire year received a loan from or become indebted to 35 actionnaire dune socit donne, personne ou socit de personnes rattache un tel (otherwise than by way of a pertinent loan or actionnaire ou associ dune socit de personindebtedness) the particular corporation, any nes, ou bnficiaire dune fiducie, qui est un tel other corporation related to the particular actionnaire qui, au cours dune anne 45 corporation or a partnership of which the particular corporation or a corporation related 40 dimposition, obtient un prt ou devient la dbitrice (autrement quau moyen dun prt ou to the particular corporation is a member, the

2011-2012

Emploi et croissance (2012) amount of the loan or indebtedness is included in computing the income for the year of the person or partnership. dette dtermin) de la socit donne, dune autre socit lie celle-ci ou dune socit de personnes dont la socit donne ou une socit lie celle-ci est un associ est tenue dinclure le montant du prt ou de la dette dans le calcul 5 de son revenu pour lanne. Le prsent paragraphe ne sapplique pas aux socits rsidant au Canada ni aux socits de personnes dont chacun des associs est une socit rsidant au Canada. 10

Pertinent loan or indebtedness

(3) Larticle 15 de la mme loi est modifi (3) Section 15 of the Act is amended by adding the following after subsection (2.1): 5 par adjonction, aprs le paragraphe (2.1), de ce qui suit :    (2.11) For the purposes of subsection (2) and  (2.11) Pour lapplication du paragraphe (2) et Prt ou dette   subject to subsection 17.1(3), pertinent loan or sous rserve du paragraphe 17.1(3), prt ou 15 dtermin   indebtedness means a loan received, or an dette dtermin sentend dun prt reu, ou   indebtedness incurred, at any time, by a non- dune dette contracte, un moment donn par   resident corporation (in this subsection referred 10une socit non-rsidente (appele socit   to as the subject corporation), or by a dtermine au prsent paragraphe) ou par   partnership of which the subject corporation is, une socit de personnes dont celle-ci est un 20   at that time, a member, that is an amount owing associ ce moment, qui est une somme due   to a corporation resident in Canada (in this une socit rsidant au Canada (appele so  subsection and subsections (2.12) and (2.14) 15cit rsidente au prsent paragraphe et aux   referred to as the CRIC) or to a qualifying paragraphes (2.12) et (2.14)) ou une socit de   Canadian partnership in respect of the CRIC personnes canadienne admissible relativement 25   and in respect of which amount owing all of the la socit rsidente, somme lgard de laquelle   following apply: les faits ci-aprs savrent :      (a) subsection (2) would, in the absence of 20 a) le paragraphe (2) sappliquerait la    this subsection, apply to the amount owing;  somme due en labsence du prsent para    30  (b) the amount becomes owing after March  graphe;    28, 2012;  b) la somme devient due aprs le 28 mars      (c) at that time, the CRIC is controlled by a  2012;    non-resident corporation that 25 c) ce moment, la socit rsidente est     contrle par une socit non-rsidente qui, (i) is the subject corporation, or     selon le cas : 35  (ii) does not deal at arms length with the    (i) est la socit dtermine,   subject corporation; and     (ii) a un lien de dpendance avec la socit  (d) either    dtermine;    (i) in the case of an amount owing to the 30   d) selon le cas :  CRIC, the CRIC and a non-resident     (i) sagissant dune somme due la socit 40 corporation that controls the CRIC jointly     rsidente, celle-ci et une socit nonelect in writing under this subparagraph in     rsidente qui la contrle font un choix respect of the amount owing and file the     conjoint en vertu du prsent sous-alina election with the Minister on or before the 35    relativement la somme due, dans un filing-due date of the CRIC for the taxation      document quelles prsentent au ministre 45 year that includes that time, or   au plus tard la date dchance de

Late-filed elections

Penalty for latefiled election

Partnerships

Jobs and Growth, 2012 60-61 ELIZ. II    production qui est applicable la socit (ii) in the case of an amount owing to the     rsidente pour lanne dimposition qui qualifying Canadian partnership, all the     comprend ce moment, members of the qualifying Canadian part-     nership and a non-resident corporation that    (ii) sagissant dune somme due la  controls the CRIC jointly elect in writing 5   socit de personnes canadienne admis- 5  under this subparagraph in respect of the    sible, les associs de celle-ci et une socit  amount owing and file the election with the    non-rsidente qui contrle la socit rsi Minister on or before the filing-due date of    dente font un choix conjoint en vertu du  the CRIC for its taxation year in which    prsent sous-alina relativement la  ends the fiscal period of the qualifying 10   somme due, dans un document quils 10  Canadian partnership that includes that    prsentent au ministre au plus tard la   time.   date dchance de production qui est     applicable la socit rsidente pour     lanne dimposition de celle-ci dans     laquelle prend fin lexercice de la socit 15     de personnes canadienne admissible qui     comprend ce moment.      (2.12) Where an election referred to in  (2.12) Le choix prvu lalina (2.11)d) qui Choix produit en   retard paragraph (2.11)(d) was not made on or before na pas t fait au plus tard la date mentionne   the day on or before which the election was 15 cet alina est rput avoir t fait cette date 20   required by that paragraph to be made, the sil est fait au plus tard le jour qui suit cette date   election is deemed to have been made on that de trois ans et si la pnalit relative au choix est   day if the election is made on or before the day paye par la socit rsidente au moment o le   that is three years after that day and the penalty choix est fait.   in respect of the election is paid by the CRIC 20   when the election is made.       (2.13) For the purposes of subsection (2.12),  (2.13) Pour lapplication du paragraphe 25 Pnalit pour   choix produit en the penalty in respect of an election referred to (2.12), la pnalit relative au choix mentionn   retard in that subsection is the amount equal to the  ce paragraphe correspond au rsultat de la   product obtained by multiplying $100 by the 25multiplication de 100 $ par le nombre de mois   number of months each of which is a month all ou de parties de mois compris dans la priode   or part of which is during the period commenc- commenant la date o le choix devait tre fait 30   ing with the day on or before which the election au plus tard selon lalina (2.11)d) et se   is required by paragraph (2.11)(d) to be made terminant la date o il est fait.    30 and ending on the day the election is made.     (2.14) For the purposes of this subsection,  (2.14) Pour lapplication du prsent paraSocits de   personnes subsection (2.11) and section 17.1, graphe, du paragraphe (2.11) et de larticle    17.1 : 35  (a) a qualifying Canadian partnership, at     any time in respect of a CRIC, means a  a) est une socit de personnes canadienne    partnership each member of which is, at that 35 admissible un moment donn, relativement    time, the CRIC or another corporation  une socit rsidente, toute socit de    resident in Canada to which the CRIC is, at  personnes dont chacun des associs est, ce    that time, related; and  moment, ou bien la socit rsidente, ou bien 40   une autre socit rsidant au Canada   laquelle la socit rsidente est lie ce   moment;

2011-2012

Mergers

Emploi et croissance (2012)    (b) a person or partnership that is (or is  b) toute personne ou socit de personnes    deemed by this paragraph to be) a member of  qui est, ou qui est rpute tre en vertu du    a particular partnership that is a member of  prsent alina, un associ dune socit de      another partnership is deemed to be a member  personnes donne qui est elle-mme un   5 associ dune autre socit de personnes est 5  of the other partnership.    rpute tre un associ de cette dernire.     (2.15) For the purposes of subsections (2.11)  (2.15) Pour lapplication des paragraphes Fusions et   (2.11) et (2.14) : and (2.14), liquidations      (a) if there has been an amalgamation to  a) en cas de fusion laquelle le paragraphe    which subsection 87(1) applies, the new  87(1) sapplique, la nouvelle socit vise 10    corporation referred to in that subsection is 10 ce paragraphe est rpute tre la mme    deemed to be the same corporation as, and a  socit que chaque socit remplace vise    continuation of, each predecessor corporation  ce paragraphe et en tre la continuation;     referred to in that subsection; and  b) en cas de liquidation laquelle le     (b) if there has been a winding-up to which  paragraphe 88(1) sapplique, la socit mre 15    subsection 88(1) applies, the parent referred 15 vise ce paragraphe est rpute tre la    to in that subsection is deemed to be the same  mme socit que chaque filiale vise ce    corporation as, and a continuation of, the  paragraphe et en tre la continuation.   subsidiary referred to in that subsection. (4) Le paragraphe (1) sapplique aux prts (4) Subsection (1) applies to loans made and indebtedness arising in the 1990 and 20 consentis et aux dettes prenant naissance au 20 cours des annes dimposition 1990 et suisubsequent taxation years. vantes. (5) Le paragraphe (2) et les paragraphes (5) Subsection (2) and subsections 15(2.11) 15(2.11) (2.14) de la mme loi, dicts par le to (2.14) of the Act, as enacted by subsection paragraphe (3), sappliquent aux prts reus, 25 (3), apply to loans received and indebtedness incurred after March 28, 2012. However, any 25 et aux dettes contractes, aprs le 28 mars 2012. Toutefois, le document concernant lun election referred to in paragraph 15(2.11)(d) ou lautre des choix prvus lalina of the Act, as enacted by subsection (3), that 15(2.11)d) de la mme loi, dict par le would otherwise be required to be filed with paragraphe (3), qui devrait par ailleurs tre 30 the Minister of National Revenue on or before the day that is 120 days after the 30 prsent au ministre du Revenu national au plus tard le jour qui suit de 120 jours la date day on which this Act receives royal assent is de sanction de la prsente loi est rput lui deemed to have been filed with the Minister avoir t prsent dans le dlai imparti sil lui on a timely basis if it is filed with the Minister est prsent au plus tard le jour qui suit de 35 on or before the day that is 365 days after the day on which this Act receives royal assent. 35 365 jours la date de sanction de la prsente loi. (6) Subsection 15(2.15) of the Act, as enacted by subsection (3), applies to amalgamations that occur, and windings-up that begin, after March 28, 2012. (6) Le paragraphe 15(2.15) de la mme loi, dict par le paragraphe (3), sapplique aux fusions effectues aprs le 28 mars 2012 et 40 aux liquidations commenant aprs cette date.

6. (1) The Act is amended by adding the 40 6. (1) La mme loi est modifie par adjonction, aprs larticle 17, de ce qui suit : following after section 17:

8
Deemed interest income sections 15 and 212.3

Jobs and Growth, 2012 60-61 ELIZ. II    17.1 (1) Subject to subsection (2), if at  17.1 (1) Sous rserve du paragraphe (2), si, Revenu   dintrts any time in a taxation year of a corporation au cours dune anne dimposition dune socit rput articles   15 et 212.3 resident in Canada (in this section referred to as rsidant au Canada (appele socit rsi  the CRIC) or in a fiscal period of a qualifying dente au prsent article) ou au cours dun   Canadian partnership in respect of the CRIC 5exercice dune socit de personnes canadienne 5   a non-resident corporation, or a partnership of admissible relativement celle-ci, une socit   which the non-resident corporation is a member, non-rsidente, ou une socit de personnes dont   owes an amount to the CRIC or the qualifying elle est un associ, doit une somme la socit   Canadian partnership and the amount owing is a rsidente ou la socit de personnes cana  pertinent loan or indebtedness (as defined in 10dienne admissible et que la somme due est un 10   prt ou dette dtermin, au sens des paragraphes subsection 15(2.11) or 212.3(11)),      (a) section 17 does not apply in respect of 15(2.11) ou 212.3(11), les rgles ci-aprs sappliquent :    the amount owing; and      (b) the amount, if any, determined by the  a) larticle 17 ne sapplique pas relativement   15  following formula is to be included in 15 la somme due;    computing the income of the CRIC for the  b) la somme ventuelle obtenue par la    year or of the qualifying Canadian partner-  formule ci-aprs est inclure dans le calcul    ship for the fiscal period, as the case may be:  du revenu de la socit rsidente pour lanne    ou dans le calcul du revenu de la socit de    AB  personnes canadienne admissible pour lexer- 20     where 20 cice, selon le cas :       A is the amount that is the greater of AB      (i) the amount of interest that would be  o :    included in computing the income of   A reprsente la plus leve des sommes   the CRIC for the year or of the    suivantes : 25  qualifying Canadian partnership for 25    (i) le montant dintrts qui serait the fiscal period, as the case may be,     inclus dans le calcul du revenu de la in respect of the amount owing for the     socit rsidente pour lanne ou dans particular period in the year, or the     le calcul du revenu de la socit de fiscal period, during which the amount     personnes canadienne admissible pour 30 owing was a pertinent loan or indebt- 30    lexercice, selon le cas, au titre de la edness if that interest were computed at     somme due pour la priode donne de the prescribed rate for the particular      lanne ou de lexercice au cours de period, and     laquelle la somme due tait un prt ou   (ii) the total of all amounts of interest   dette dtermin si ces intrts taient 35   payable in respect of the period in the 35  calculs au taux prescrit pour cette   year, or the fiscal period, during which   priode,   the amount owing was a pertinent loan     (ii) le total des montants dintrts or indebtedness, by the CRIC, the    payer, relativement la priode de qualifying Canadian partnership, a     lanne ou de lexercice au cours de 40 person resident in Canada with which 40    laquelle la somme due tait un prt ou the CRIC did not, at the time the     dette dtermin, par la socit rsiamount owing arose, deal at arms     dente, par la socit de personnes length or a partnership of which the     canadienne admissible, par une perCRIC or the person is a member, in     sonne rsidant au Canada avec laquelle 45 respect of a debt obligation entered 45    la socit rsidente avait un lien de into as part of a series of transactions or     dpendance au moment o la somme events that includes the transaction by 

2011-2012

Acquisition of control

Tax treaties

Emploi et croissance (2012) 9    due a pris naissance ou par une socit which the amount owing arose to     de personnes dont la socit rsidente the extent that the proceeds of the debt     ou la personne est un associ, au titre obligation can reasonably be consid-     dune crance conclue dans le cadre ered to have directly or indirectly     dune srie doprations ou dvne- 5 funded, in whole or in part, the amount 5     ments qui comprend lopration ayant owing, and     donn naissance la somme due  B is an amount included in computing the    dans la mesure o il est raisonnable de  income of the CRIC for the year or of the    considrer que le produit de la crance  qualifying Canadian partnership for the    a servi, directement ou indirectement, 10  fiscal period, as the case may be, as, on 10   financer, en tout ou en partie, la somme  account of, in lieu of or in satisfaction of,    due,  interest in respect of the amount owing     for the period in the year, or the fiscal  B toute somme incluse dans le calcul du    revenu de la socit rsidente pour period, during which the amount owing     lanne ou dans le calcul du revenu de 15 was a pertinent loan or indebtedness. 15     la socit de personnes canadienne ad    missible pour lexercice, selon le cas, au     titre ou en rglement total ou partiel     dintrts relatifs la somme due pour la     priode de lanne ou de lexercice au 20     cours de laquelle cette somme tait un     prt ou dette dtermin.      (2) If at any time a parent referred to in  (2) Si la socit mre vise larticle 212.3 Acquisition de   contrle section 212.3 acquires control of a CRIC and acquiert le contrle dune socit rsidente un   the CRIC was not controlled by a non-resident moment donn et que celle-ci ntait pas 25   corporation immediately before that time, no contrle par une socit non-rsidente imm  amount is to be included under subsection (1) in 20diatement avant ce moment, aucune somme   computing the income of the CRIC in respect of nest inclure, en application du paragraphe (1),   a pertinent loan or indebtedness (as defined in dans le calcul du revenu de la socit rsidente   subsection 212.3(11)) for the period that begins au titre dun prt ou dette dtermin, au sens du 30   at that time and ends on the day that is 180 days paragraphe 212.3(11), pour la priode commen  after that time. 25ant au moment donn et se terminant 180 jours   aprs ce moment.       (3) A particular loan or indebtedness that  (3) Le prt ou la dette qui, en labsence du Traits fiscaux   would, in the absence of this subsection, be a prsent paragraphe, serait un prt ou dette 35   pertinent loan or indebtedness is deemed not to dtermin est rput ne pas ltre si, par leffet   be a pertinent loan or indebtedness if, because dune disposition dun trait fiscal, la somme   of a provision of a tax treaty, the amount 30incluse dans le calcul du revenu de la socit   included in computing the income of the CRIC rsidente pour une anne dimposition ou dans   for any taxation year or of the qualifying le calcul du revenu de la socit de personnes 40   Canadian partnership for any fiscal period, as canadienne admissible pour un exercice, selon   the case may be, in respect of the particular loan le cas, au titre du prt ou de la dette est   or indebtedness is less than it would be if no tax 35infrieure ce quelle serait si aucun trait fiscal   ne sappliquait. treaty applied. (2) Le paragraphe (1) sapplique aux 45 (2) Subsection (1) applies to taxation years annes dimposition et aux exercices se and fiscal periods that end after March 28, terminant aprs le 28 mars 2012. Toutefois, 2012. However, in respect of acquisitions of control of a corporation resident in Canada 40 en ce qui a trait lacquisition du contrle

10

Jobs and Growth, 2012

60-61 ELIZ. II

that occur before the day on which the ways dune socit rsidant au Canada qui est and means motion to implement this subseceffectue avant la date du dpt la tion is tabled in the House of Commons, Chambre des communes de la motion de subsection 17.1(2) of the Act, as enacted by voies et moyens visant la mise en oeuvre du subsection (1), is to be read as follows: 5 prsent paragraphe, le paragraphe 17.1(2) de 5 la mme loi, dict par le paragraphe (1), est rput avoir le libell suivant : (2) If at any time a parent referred to in (2) Si la socit mre vise larticle 212.3 section 212.3 acquires control of a CRIC and acquiert le contrle dune socit rsidente un the CRIC was not controlled by a non-resident moment donn et que celle-ci ntait pas 10 corporation immediately before that time, no contrle par une socit non-rsidente immamount is to be included under subsection (1) in 10 diatement avant ce moment, aucune somme computing the income of the CRIC in respect of nest inclure, en application du paragraphe (1), a pertinent loan or indebtedness (as defined in dans le calcul du revenu de la socit rsidente subsection 212.3(11)) for the period that begins au titre dun prt ou dette dtermin, au sens du 15 on March 29, 2012 and ends on the day that is paragraphe 212.3(11), pour la priode commen180 days after the day on which the ways and 15 ant le 29 mars 2012 et se terminant 180 jours means motion to implement this subsection is aprs la date du dpt la Chambre des tabled in the House of Commons. communes de la motion de voies et moyens visant la mise en oeuvre du prsent paragraphe. 20 7. (1) Subparagraph 18(1)(k)(iii) of the Act is replaced by the following: (iii) a pooled registered pension plan or 20 registered pension plan; (2) The portion of subsection 18(4) of the Act before paragraph (a) is replaced by the following:
Limitation deduction of interest by certain corporations

7. (1) Le sous-alina 18(1)k)(iii) de la mme loi est remplac par ce qui suit : (iii) ni un rgime de pension agr ou un rgime de pension agr collectif; (2) Le passage du paragraphe 18(4) de la 25 mme loi prcdant lalina a) est remplac par ce qui suit :

(4) Notwithstanding any other provision of 25 (4) Malgr les autres dispositions de la Plafond de la dduction des this Act (other than subsection (8)), in computprsente loi, lexception du paragraphe (8), intrts par ing the income for a taxation year of a aucune dduction ne peut tre faite, dans le 30 certaines socits corporation resident in Canada from a business calcul du revenu pour une anne dimposition or property, no deduction shall be made in quune socit rsidant au Canada tire dune respect of that proportion of any amount 30 entreprise ou dun bien, relativement la otherwise deductible in computing its income proportion des sommes dductibles par ailleurs for the year in respect of interest paid or payable dans le calcul de son revenu pour lanne au 35 by it on outstanding debts to specified nontitre dintrts pays ou payer par elle sur des residents that dettes impayes envers des non-rsidents dtermins que reprsente le rapport entre : ( 3 ) T h e p o r t i o n o f s u b p a r a g r a p h 35 (3) Le passage du sous-alina 18(4)a)(ii) de 18(4)(a)(ii) of the Act before clause (A) is la mme loi prcdant la division (A) est 40 replaced by the following: remplac par ce qui suit : (ii) 1.5 times the total of (ii) une fois et demie le total des sommes suivantes :

(4) Clause 18(4)(a)(ii)(B) of the Act is (4) La division 18(4)a)(ii)(B) de la mme 45 40 loi est remplace par ce qui suit : replaced by the following:

2011-2012

Emploi et croissance (2012) (B) the average of all amounts each of which is the corporations contributed surplus (other than any portion of that contributed surplus that arose in connection with an investment, as defined in 5 subsection 212.3(10), to which subsection 212.3(2) applies) at the beginning of a calendar month that ends in the year, to the extent that it was contributed by a specified non-resident shareholder of the 10 corporation, and (B) la moyenne des sommes reprsentant chacune le surplus dapport de la socit ( lexclusion de toute partie de ce surplus qui a pris naissance dans le cadre dun placement, au sens du 5 paragraphe 212.3(10), auquel le paragraphe 212.3(2) sapplique) au dbut dun mois civil se terminant dans lanne, dans la mesure o il a t fourni par un actionnaire non-rsident 10 dtermin de la socit,

11

(5) The portion of subsection 18(5) of the (5) Le passage du paragraphe 18(5) de la Act before the definition outstanding debts mme loi prcdant la dfinition de actionto specified non-residents is replaced by the naire dtermin est remplac par ce qui following: 15 15 suit :
Definitions

(5) Notwithstanding any other provision of this Act (other than subsection (5.1)), in this subsection and subsections (4) to (7),

(5) Malgr les autres dispositions de la prsente loi, sauf le paragraphe (5.1), les dfinitions ci-aprs sappliquent aux paragraphes (4) (7).

Dfinitions

specified proportion proportion dtermine

(6) Subsection 18(5) of the Act is amended (6) Le paragraphe 18(5) de la mme loi est 20 by adding the following in alphabetical 20 modifi par adjonction, selon lordre alphaorder: btique, de ce qui suit :   specified proportion, of a member of a  proportion dtermine En ce qui concerne proportion   dtermine partnership for a fiscal period of the partnership, lassoci dune socit de personnes pour un   specified means the proportion that the members share of exercice de celle-ci, la proportion de la part de 25 proportion   the total income or loss of the partnership for the 25lassoci du revenu total ou de la perte totale de   partnerships fiscal period is of the partnerships la socit de personnes pour lexercice par   total income or loss for that period and, for the rapport au revenu total ou la perte totale de   purposes of this definition, where that income or celle-ci pour cet exercice. Pour lapplication de   loss for a period is nil, that proportion shall be la prsente dfinition, si le revenu ou la perte de 30   computed as if the partnership had income for 30la socit de personnes pour un exercice est nul,   that period in the amount of $1,000,000; la proportion est calcule comme si son revenu  pour lexercice slevait 1 000 000 $. (7) Section 18 of the Act is amended by adding the following after subsection (6): (7) Larticle 18 de la mme loi est modifi par adjonction, aprs le paragraphe (6), de ce 35 qui suit :

Partnership debts

  (7) For the purposes of this subsection,  (7) Pour lapplication du prsent paragraphe,  Dettes de   socits de paragraph (4)(a), subsections (5) to (6) and 35de lalina (4)a), des paragraphes (5) (6) et de   personnes paragraph 12(1)(l.1), each member of a partner- lalina 12(1)l.1), chacun des associs dune   ship at any time is deemed at that time socit de personnes un moment quelconque 40      (a) to owe the portion (in this subsection and est rput ce moment, la fois :    paragraph 12(1)(l.1) referred to as the debt  a) tre dbiteur de la partie (appele mon   amount) of each debt or other obligation to 40 tant de dette au prsent paragraphe et    pay an amount of the partnership that is equal  lalina 12(1)l.1)) de chaque dette ou autre    to  obligation de payer une somme de la socit 45   de personnes gale celle des sommes ci  aprs qui est applicable :

12

Exception foreign accrual property income

Jobs and Growth, 2012 60-61 ELIZ. II    (i) la proportion dtermine de lassoci (i) the members specified proportion for     pour le dernier exercice de la socit de the last fiscal period, if any, of the      personnes se terminant, la fois : partnership ending     (A) la fin de lanne dimposition (A) at or before the end of the taxation     vise au paragraphe (4) ou antrieure- 5  year referred to in subsection (4), and 5     ment, (B) at a time when the member is a     (B) un moment o lassoci est un member of the partnership, and     associ de la socit de personnes,   (ii) if the member does not have a     (ii) si lassoci na pas de proportion specified proportion described in subpara-    dtermine vise au sous-alina (i), la 10 graph (i), the proportion that 10     proportion que reprsente le rapport entre   (A) the fair market value of the mem-   la somme vise la division (A) et celle   bers interest in the partnership at that   vise la division (B) :   time     (A) la juste valeur marchande de la   is of   participation de lassoci dans la socit 15    (B) the fair market value of all interests 15 de personnes ce moment,     in the partnership at that time;   (B) la juste valeur marchande de len   (b) to owe the debt amount to the person to  semble des participations dans la socit    whom the partnership owes the debt or other  de personnes ce moment;    obligation to pay an amount; and    b) tre dbiteur du montant de dette envers la 20    (c) to have paid interest on the debt amount 20 personne envers laquelle la socit de per   that is deductible in computing the members  sonnes est dbitrice de la dette ou de lautre    income to the extent that an amount in respect  obligation de payer une somme;    of interest paid or payable on the debt amount     by the partnership is deductible in computing  c) avoir pay sur le montant de dette des   intrts qui sont dductibles dans le calcul de 25  the partnerships income. 25   son revenu dans la mesure o une somme     relative aux intrts pays ou payer sur le     montant de dette par la socit de personnes     est dductible dans le calcul du revenu de     celle-ci. 30      (8) An amount in respect of interest paid or  (8) Toute somme relative des intrts pays Exception   revenu tranger payable to a controlled foreign affiliate of a ou payer une socit trangre affilie   accumul, tir de corporation resident in Canada that would contrle dune socit rsidant au Canada qui biens   otherwise not be deductible by the corporation ne serait pas dductible par ailleurs par celle-ci   for a taxation year because of subsection (4) 30pour une anne dimposition par leffet du 35   may be deducted to the extent that an amount paragraphe (4) peut tre dduite dans la mesure   included under subsection 91(1) in computing o il est raisonnable de considrer quune   the corporations income for the year or a somme incluse en application du paragraphe   subsequent year can reasonably be considered to 91(1) dans le calcul du revenu de la socit pour   be in respect of the interest. 35lanne ou pour une anne postrieure se 40  rapporte aux intrts. (8) The portion of paragraph 18(11)(c) of the Act before subparagraph (i) is replaced by the following: (8) Le passage de lalina 18(11)c) de la mme loi prcdant le sous-alina (i) est remplac par ce qui suit :

2011-2012

Emploi et croissance (2012) (c) making a contribution to a deferred profit sharing plan, a pooled registered pension plan or a registered pension plan, other than c) verser une cotisation un rgime de participation diffre aux bnfices, un rgime de pension agr ou un rgime de pension agr collectif, lexception :

13

(9) Subsections (1) and (8) come into force (9) Les paragraphes (1) et (8) entrent en 5 or are deemed to have come into force on the 5 vigueur ou sont rputs tre entrs en day on which the Pooled Registered Pension vigueur la date dentre en vigueur de la Plans Act comes into force. Loi sur les rgimes de pension agrs collectifs. (10) Subsection (2) applies to taxation years that end after March 28, 2012. (10) Le paragraphe (2) sapplique aux 10 annes dimposition se terminant aprs le 28 mars 2012.

(11) Subsection (3) applies to taxation 10 (11) Le paragraphe (3) sapplique aux annes dimposition commenant aprs 2012. years that begin after 2012. (12) Subsection (4) is deemed to have come into force on March 29, 2012. (12) Le paragraphe (4) est rput tre 15 entr en vigueur le 29 mars 2012.

(13) Les paragraphes (5) et (6) et le (13) Subsections (5) and (6) and subsection 18(7) of the Act, as enacted by subsection (7), 15 paragraphe 18(7) de la mme loi, dict par le paragraphe (7), sappliquent aux annes apply to taxation years that begin after dimposition commenant aprs le 28 mars 20 March 28, 2012. 2012. (14) Le paragraphe 18(8) de la mme loi, (14) Subsection 18(8) of the Act, as endict par le paragraphe (7), sapplique aux acted by subsection (7), applies to taxation years that end after 2004. 20 annes dimposition se terminant aprs 2004. 8. (1) Paragraph 20(1)(q) of the Act is replaced by the following:
Employers contributions to RPP or PRPP

8. (1) Lalina 20(1)q) de la mme loi est 25 remplac par ce qui suit : q) toute somme verse au titre des cotisations Cotisations demployeur demployeur des rgimes de pension agrs un RPA ou un RPAC ou des rgimes de pension agrs collectifs, 30 dans la mesure permise par les paragraphes 147.2(1) ou 147.5(10); (2) Lalina 20(2.2)a) de la mme loi est remplac par ce qui suit : a) qui est un rgime de pension agr, un rgime de pension agr collectif, un rgime 35 enregistr dpargne-retraite, un contrat de rente versements invariables, un rgime de participation diffre aux bnfices ou qui est mise en vertu dun tel rgime ou dun tel 40 contrat;

(q) such amount in respect of employer contributions to registered pension plans or pooled registered pension plans as is per- 25 mitted under subsection 147.2(1) or 147.5(10); (2) Paragraph 20(2.2)(a) of the Act is replaced by the following: (a) that is or is issued pursuant to a pooled 30 registered pension plan, a registered pension plan, a registered retirement savings plan, an income-averaging annuity contract or a deferred profit sharing plan;

(3) Subsections (1) and (2) come into force 35 (3) Les paragraphes (1) et (2) entrent en vigueur ou sont rputs tre entrs en or are deemed to have come into force on the vigueur la date dentre en vigueur de la day on which the Pooled Registered Pension Loi sur les rgimes de pension agrs collecPlans Act comes into force. 45 tifs.

14

Jobs and Growth, 2012 9. (1) Subparagraph 37(1)(a)(i) of the Act is replaced by the following: (i) on scientific research and experimental development related to a business of the taxpayer, carried on in Canada and directly 5 undertaken by the taxpayer, (i.01) on scientific research and experi-  mental development related to a business   of the taxpayer, carried on in Canada and   directly undertaken on behalf of the 10   taxpayer,   (2) Paragraph 37(1)(b) of the Act is repealed. 9. (1) Le sous-alina 37(1)a)(i) de la mme loi est remplac par ce qui suit :

60-61 ELIZ. II

(i) soit pour des activits de recherche scientifique et de dveloppement exprimental exerces au Canada directement par 5 le contribuable, en rapport avec son entreprise, (i.01) soit pour des activits de recherche scientifique et de dveloppement exprimental exerces au Canada directement 10 pour le compte du contribuable, en rapport avec son entreprise, (2) Lalina 37(1)b) de la mme loi est abrog.

(3) Paragraph 37(1)(d) of the Act is (3) Lalina 37(1)d) de la mme loi est 15 replaced by the following: remplac par ce qui suit : 15 (d) the total of all amounts each of which is the amount of any government assistance or non-government assistance (as defined in subsection 127(9)) in respect of an expenditure described in paragraph (a) or (b), as 20 paragraph (a) or (b), as the case may be, read in its application in respect of the expenditure, that at the taxpayers filing-due date for the year the taxpayer has received, is entitled to receive or can reasonably be expected to 25 receive, (4) Subsection 37(6) of the Act is replaced by the following:
Expenditures of a capital nature

d) le total des sommes reprsentant chacune une aide gouvernementale ou une aide non gouvernementale, au sens du paragraphe 127(9), au titre dune dpense vise aux 20 alinas a) ou b), dans leur version applicable relativement la dpense, que le contribuable a reue, est en droit de recevoir ou peut vraisemblablement sattendre recevoir la date dchance de production qui lui est 25 applicable pour lanne; (4) Le paragraphe 37(6) de la mme loi est remplac par ce qui suit :

(6) Pour lapplication de larticle 13, la (6) For the purposes of section 13, an Dpenses en amount claimed under subsection (1) that may 30 somme dduite en application du paragraphe 30 capital (1) quil est raisonnable de considrer comme se reasonably be considered to be in respect of a rapportant un bien vis lalina (1)b), dans sa property described in paragraph (1)(b), as that paragraph read in its application in respect of version applicable relativement au bien, est rpute tre accorde au contribuable au titre du the property, is deemed to be an amount allowed to the taxpayer in respect of the property under 35 bien par les dispositions rglementaires prises 35 en application de lalina 20(1)a). cette fin, le regulations made under paragraph 20(1)(a), and bien est rput constituer une catgorie prescrite for that purpose the property is deemed to be of distincte. a separate prescribed class. (5) La division 37(6.1)a)(i)(B) de la mme (5) Clause 37(6.1)(a)(i)(B) of the Act is 40 40 loi est remplace par ce qui suit : replaced by the following: (B) the lesser of the amounts determined immediately before that time in respect of the corporation under subparagraphs (1)(b)(i) and (ii), as those subparagraphs read on March 29, 2012, 45 (B) la moins leve des sommes dtermines lgard de la socit immdiatement avant ce moment selon les sousalinas (1)b)(i) et (ii), en leur tat au 29

2011-2012

Emploi et croissance (2012) in respect of expenditures made, and property acquired, by the corporation before 2014, or mars 2012, relativement des dpenses faites et des biens acquis par la socit avant 2014,

15

(6) Clause 37(8)(a)(ii)(A) of the Act is (6) La subdivision 37(8)a)(ii)(A)(III) de la 5 amended by adding or at the end of 5 mme loi est abroge. subclause (I), by replacing or with and at the end of subclause (II) and by repealing subclause (III). (7) Subclause 37(8)(a)(ii)(B)(I) of the Act is (7) La subdivision 37(8)a)(ii)(B)(I) de la repealed. 10 mme loi est abroge. (8) Subclause 37(8)(a)(ii)(B)(II) of the Act is replaced by the following: (II) an expenditure of a current nature in respect of the prosecution of scientific research and experimental 15 development in Canada directly undertaken on behalf of the taxpayer, (9) Subclause 37(8)(a)(ii)(B)(III) of the Act is repealed. (8) La subdivision 37(8)a)(ii)(B)(II) de la mme loi est remplace par ce qui suit : (II) soit une dpense de nature cou- 10 rante pour des activits de recherche scientifique et de dveloppement exprimental exerces au Canada et entreprises directement pour le 15 compte du contribuable, (9) La subdivision 37(8)a)(ii)(B)(III) de la mme loi est abroge.

(10) Clause 37(8)(a)(ii)(B) of the Act is 20 (10) La subdivision 37(8)a)(ii)(B)(VI) de la amended by adding or at the end of mme loi est abroge. subclause (IV), by striking out or at the end of subclause (V) and by repealing subclause (VI). (11) Paragraph 37(8)(d) of the Act is 25 (11) Lalina 37(8)d) de la mme loi est 20 replaced by the following: remplac par ce qui suit : (d) references to expenditures of a current nature include any expenditure made by a taxpayer other than an expenditure made by the taxpayer for 30 (i) the acquisition from a person or partnership of a property that is a capital property of the taxpayer, or (ii) the use of, or the right to use, property that would be capital property of the 35 taxpayer if it were owned by the taxpayer. (12) Section 37 of the Act is amended by adding the following after subsection (13):
Look-through rule

d) les dpenses de nature courante comprennent les dpenses faites par un contribuable, lexception de celles quil fait : (i) pour lacquisition, auprs dune per- 25 sonne ou dune socit de personnes, dun bien qui est une immobilisation du contribuable, (ii) pour lusage ou le droit dusage dun bien qui serait une immobilisation du 30 contribuable sil lui appartenait. (12) Larticle 37 de la mme loi est modifi par adjonction, aprs le paragraphe (13), de ce qui suit :

   (14) For the purposes of subparagraphs  (14) Pour lapplication des sous-alinas 35 Rgle de   transparence (1)(a)(i.01) to (iii), the amount of a particular 40(1)a)(i.01) (iii), le montant dune dpense   expenditure made by a taxpayer shall be donne faite par un contribuable est rduite du   reduced by the amount of any related expendi- montant de toute dpense connexe de la  ture of the person or partnership to whom the

16

Reporting of certain payments

Jobs and Growth, 2012 60-61 ELIZ. II   particular expenditure is made that is not an personne ou de la socit de personnes auprs   expenditure of a current nature of the person or de laquelle la dpense donne est faite qui nest   pas une dpense de nature courante de celle-ci. partnership.      (15) If an expenditure is required to be  (15) Si une dpense doit tre rduite par Dclaration de   reduced because of subsection (14), the person 5leffet du paragraphe (14), la personne ou la 5 certains   paiements or the partnership referred to in that subsection socit de personnes vise ce paragraphe est   is required to inform the taxpayer in writing of tenue daviser le contribuable par crit du   the amount of the reduction without delay if montant de la rduction, sans dlai si le   requested by the taxpayer and in any other case contribuable lui en fait la demande ou, dans   no later than 90 days after the end of the 10les autres cas, au plus tard 90 jours suivant la fin 10   calendar year in which the expenditure was de lanne civile o la dpense a t faite.  made. (13) Subsection (1) applies in respect of expenditures made after 2012. (13) Le paragraphe (1) sapplique relativement aux dpenses faites aprs 2012.

(14) Subsections (2) and (6) to (12) apply 15 (14) Les paragraphes (2) et (6) (12) sappliquent relativement aux dpenses faites 15 in respect of expenditures made after 2013 aprs 2013 et aux dpenses qui sont rputes, and expenditures that subsection 37(1.2) of en vertu du paragraphe 37(1.2) de la mme the Act deems not to have been made before loi, ne pas avoir t faites avant 2014. 2014. (15) Subsections (3) to (5) come into force 20 (15) Les paragraphes (3) (5) entrent en vigueur le 1er janvier 2014. on January 1, 2014. 20 10. (1) Paragraph 53(2)(c) of the Act is 10. (1) Lalina 53(2)c) de la mme loi est amended by striking out and at the end of modifi par adjonction, aprs le sous-alina subparagraph (xi), by adding and at the (xii), de ce qui suit : end of subparagraph (xii) and by adding the 25 following after subparagraph (xii):    (xiii) the amount of any reduction (within  (xiii) le montant de toute rduction, au    the meaning of paragraph 247(13)(a)) of  sens de lalina 247(13)a), du montant 25    the amount of a dividend deemed to have  dun dividende que le contribuable est    been received by the taxpayer in respect of 30 rput avoir reu relativement une    a transaction (as defined in subsection  opration, au sens du paragraphe 247(1),    247(1)) or series of transactions in which  ou une srie doprations laquelle la     the partnership was a participant; 30 socit de personnes a pris part; (2) Subsection (1) is deemed to have come (2) Le paragraphe (1) est rput tre entr into force on March 29, 2012. 35 en vigueur le 29 mars 2012. 11. (1) Subsection 56(1) of the Act is 11. (1) Le paragraphe 56(1) de la mme amended by striking out and at the end loi est modifi par adjonction, aprs lalina of paragraph (z.1), by adding and at the z.2), de ce qui suit : 35 end of paragraph (z.2) and by adding the following after paragraph (z.2): 40   (z.3) any amount required by section 147.5  z.3) toute somme inclure, en application de  Rgime de   pension agr  to be included in computing the taxpayers  larticle 147.5, dans le calcul du revenu du   collectif  income for the year.  contribuable pour lanne.

Pooled registered pension plan

2011-2012

Emploi et croissance (2012) (2) Subsection (1) comes into force or is deemed to have come into force on the day on which the Pooled Registered Pension Plans Act comes into force. (2) Le paragraphe (1) entre en vigueur ou est rput tre entr en vigueur la date dentre en vigueur de la Loi sur les rgimes de pension agrs collectifs.

17

12. (1) Subparagraph 60(l)(v) of the Act is 5 12. (1) Le sous-alina 60l)(v) de la mme 5 amended by adding the following after clause loi est modifi par adjonction, aprs la (A): division (A), de ce qui suit :     (A.1) the amount included in computing  (A.1) la somme ajoute dans le calcul   the taxpayers income for the year as a  de son revenu pour lanne titre de    payment (other than a payment that is 10 paiement (sauf un paiement qui fait 10    part of a series of periodic payments)  partie dune srie de paiements priodi   received by the taxpayer out of or under  ques) quil reoit dans le cadre dun    a pooled registered pension plan as a  rgime de pension agr collectif par    consequence of the death of an individ-  suite du dcs dun particulier qui tait,    ual who was, immediately before the 15 immdiatement avant le dcs, son 15    death, a spouse or common-law partner  poux ou conjoint de fait,   of the taxpayer, (2) Clause 60(l)(v)(B.01) of the Act is replaced by the following: (B.01) the amount included in comput- 20 ing the taxpayers income for the year as a payment (other than a payment that is part of a series of periodic payments or that relates to an actuarial surplus) received by the taxpayer out of or under 25 a pooled registered pension plan, a registered pension plan or a specified pension plan as a consequence of the death of an individual of whom the taxpayer was a child or grandchild, if the 30 taxpayer was, immediately before the death, financially dependent on the individual for support because of mental or physical infirmity, (2) La division 60l)(v)(B.01) de la mme loi est remplace par ce qui suit : (B.01) la somme ajoute dans le calcul de son revenu pour lanne titre de 20 paiement (sauf un paiement affrent un surplus actuariel ou faisant partie dune srie de paiements priodiques) quil reoit dans le cadre dun rgime de pension agr, dun rgime de pension 25 agr collectif ou dun rgime de pension dtermin par suite du dcs dun particulier dont il tait lenfant ou le petit-enfant, dans le cas o le contribuable tait, immdiatement avant 30 le dcs du particulier, financirement la charge de celui-ci en raison dune dficience mentale ou physique,

(3) Sub-subclause 60(l)(v)(B.1)(II)1 of the 35 (3) La sous-subdivision 60l)(v)(B.1)(II)1 de Act is replaced by the following: la mme loi est remplace par ce qui suit : 35 1. a payment (other than a payment that is part of a series of periodic payments or that relates to an actuarial surplus) received by 40 the taxpayer out of or under a pooled registered pension plan, a registered pension plan or a specified pension plan, 1. de paiement (sauf un paiement affrent un surplus actuariel ou faisant partie dune srie de paiements priodiques) que le contribuable reoit dans le cadre dun 40 rgime de pension agr, dun rgime de pension agr collectif ou dun rgime de pension dtermin,

18

Jobs and Growth, 2012 (4) Subsections (1) to (3) come into force or are deemed to have come into force on the day on which the Pooled Registered Pension Plans Act comes into force.

60-61 ELIZ. II

(4) Les paragraphes (1) (3) entrent en vigueur ou sont rputs tre entrs en vigueur la date dentre en vigueur de la Loi sur les rgimes de pension agrs collectifs. 5

13. (1) The definition eligible individual 5 13. (1) La dfinition de particulier admissible , au paragraphe 60.02(1) de la in subsection 60.02(1) of the Act is replaced mme loi, est remplace par ce qui suit : by the following:
eligible individual particulier admissible

particulier admissible Enfant ou petit-enfant eligible individual means a child or grand particulier dun rentier dcd dun rgime enregistr 10 admissible child of a deceased annuitant under a registered eligible individual retirement savings plan or a registered retire- 10 dpargne-retraite ou dun fonds enregistr de revenu de retraite ou dun participant dcd ment income fund, or of a deceased member of dun rgime de pension agr, dun rgime de a pooled registered pension plan, a registered pension plan or a specified pension plan, who pension agr collectif ou dun rgime de was financially dependent on the deceased for pension dtermin, qui, au moment du dcs 15 support, at the time of the deceaseds death, by 15 de la personne, tait financirement sa charge reason of mental or physical infirmity. en raison dune dficience mentale ou physique. (2) Paragraph (c) of the definition eligible proceeds in subsection 60.02(1) of the Act is replaced by the following: (c) a payment (other than a payment that is 20 part of a series of periodic payments or that relates to an actuarial surplus) out of or under a pooled registered pension plan, a registered pension plan or a specified pension plan. (2) Lalina c) de la dfinition de produit admissible , au paragraphe 60.02(1) de la 20 mme loi, est remplac par ce qui suit : c) un paiement provenant dun rgime de pension agr, dun rgime de pension agr collectif ou dun rgime de pension dtermin, sauf sil sagit dun paiement affrent un surplus actuariel ou faisant partie dune 25 srie de paiements priodiques.

(3) Subsections (1) and (2) come into force 25 (3) Les paragraphes (1) et (2) entrent en or are deemed to have come into force on the vigueur ou sont rputs tre entrs en day on which the Pooled Registered Pension vigueur la date dentre en vigueur de la Plans Act comes into force. Loi sur les rgimes de pension agrs collec- 30 tifs. 14. (1) La dfinition de revenu de pen14. (1) The definition eligible pension income in subsection 60.03(1) of the Act is 30 sion dtermin , au paragraphe 60.03(1) de la mme loi, est remplace par ce qui suit : replaced by the following:    eligible pension income, of an individual for a  revenu de pension dtermin Sentend, 35 revenu de   pension lgard dun particulier pour une anne dimpotaxation year, means the total of dtermin   eligible pension sition, du total des sommes suivantes :   (a) the eligible pension income (as defined in  income    subsection 118(7)) of the individual for the 35 a) son revenu de pension dtermin, au sens    du paragraphe 118(7), pour lanne;  year, and    (b) if the individual has attained the age of  b) sil a atteint 65 ans avant la fin de lanne, 40    65 years before the end of the year, the lesser  la moins leve des sommes suivantes :     of   (i) le total des sommes reprsentant cha   cune un paiement qui lui est fait au cours (i) the total of all amounts each of which is 40    de lanne, la fois : a payment made in the year to the    individual

eligible pension income revenu de pension dtermin

2011-2012                                      

Emploi et croissance (2012)  (A) out of or under a retirement com-  (A) dans le cadre dune convention de  pensation arrangement that provides  retraite qui prvoit des prestations qui  benefits that supplement the benefits  compltent celles prvues par un rgime  provided under a registered pension plan  de pension agr, sauf un rgime de  (other than an individual pension plan 5 retraite individuel pour lapplication de 5  for the purposes of Part LXXXIII of the  la partie LXXXIII du Rglement de   Income Tax Regulations), and limpt sur le revenu,    (B) in respect of a life annuity that is  (B) relativement une rente viagre qui attributable to periods of employment  est attribuable des priodes demploi  for which benefits are also provided to 10 pour lesquelles des prestations lui sont 10  the individual under the registered pen-  galement assures en vertu du rgime   sion plan, and de pension agr,   (ii) the amount, if any, by which the  (ii) lexcdent du rsultat de la multiplica defined benefit limit (as defined in subsec-  tion de 35 par le plafond des presta tion 8500(1) of the Income Tax Regula- 15 tions dtermines, au sens du paragraphe 15  tions) for the year multiplied by 35 exceeds  8500(1) du Rglement de limpt sur le  the amount determined under paragraph  revenu, pour lanne sur la somme vise   (a). lalina a). (2) Subsection (1) applies to the 2013 and (2) Le paragraphe (1) sapplique aux subsequent taxation years. 20 20 annes dimposition 2013 et suivantes. 15. (1) Paragraph 75(3)(a) of the Act is replaced by the following: (a) by a trust governed by a deferred profit sharing plan, an employee benefit plan, an employees profit sharing plan, a pooled 25 registered pension plan, a registered disability savings plan, a registered education savings plan, a registered pension plan, a registered retirement income fund, a registered retirement savings plan, a registered supplemen- 30 tary unemployment benefit plan, a retirement compensation arrangement or a TFSA; 15. (1) Lalina 75(3)a) de la mme loi est remplac par ce qui suit : a) une fiducie rgie par un compte dpargne libre dimpt, une convention de retraite, un fonds enregistr de revenu de retraite, un 25 rgime de participation des employs aux bnfices, un rgime de participation diffre aux bnfices, un rgime de pension agr, un rgime de pension agr collectif, un rgime de prestations aux employs, un 30 rgime enregistr dpargne-tudes, un rgime enregistr dpargne-invalidit, un rgime enregistr dpargne-retraite ou un rgime enregistr de prestations supplmen35 taires de chmage;

19

(2) Subsection (1) comes into force or is (2) Le paragraphe (1) entre en vigueur ou deemed to have come into force on the day on est rput tre entr en vigueur la date which the Pooled Registered Pension Plans 35 dentre en vigueur de la Loi sur les rgimes Act comes into force. de pension agrs collectifs. 16. (1) Paragraphs 84(1)(c.1) and (c.2) of the Act are replaced by the following: (c.1) if the corporation is an insurance corporation, any action by which it converts 40 contributed surplus related to its insurance business (other than any portion of that contributed surplus that arose in connection with an investment, as defined in subsection 16. (1) Les alinas 84(1)c.1) et c.2) de la 40 mme loi sont remplacs par ce qui suit : c.1) si la socit est une compagnie dassurance, par une opration au moyen de laquelle elle convertit un surplus dapport li son entreprise dassurance ( lexclusion de toute 45 partie de ce surplus qui a pris naissance dans le cadre dun placement, au sens du para-

20

Jobs and Growth, 2012 212.3(10), to which subsection 212.3(2) applies) into paid-up capital in respect of the shares of its capital stock, (c.2) if the corporation is a bank, any action by which it converts any of its contributed 5 surplus that arose on the issuance of shares of its capital stock (other than any portion of that contributed surplus that arose in connection with an investment, as defined in subsection 212.3(10), to which subsection 212.3(2) 10 applies) into paid-up capital in respect of shares of its capital stock, or graphe 212.3(10), auquel le paragraphe 212.3(2) sapplique) en un capital vers au titre des actions de son capital-actions;

60-61 ELIZ. II

c.2) si la socit est une banque, par une opration au moyen de laquelle elle convertit 5 un surplus dapport provenant de lmission dactions de son capital-actions ( lexclusion de toute partie de ce surplus qui a pris naissance dans le cadre dun placement, au sens du paragraphe 212.3(10), auquel le 10 paragraphe 212.3(2) sapplique) en un capital vers au titre dactions de son capital-actions;

(2) The portion of paragraph 84(1)(c.3) of (2) Le passage de lalina 84(1)c.3) de la the Act before subparagraph (i) is replaced mme loi prcdant le sous-alina (i) est 15 by the following: 15 remplac par ce qui suit : (c.3) if the corporation is neither an insurance corporation nor a bank, any action by which it converts into paid-up capital in respect of a class of shares of its capital stock any of its contributed surplus that arose after 20 March 31, 1977 (other than any portion of that contributed surplus that arose in connection with an investment, as defined in subsection 212.3(10), to which subsection 25 212.3(2) applies) (3) Subsections (1) and (2) are deemed to have come into force on March 29, 2012. 17. (1) Paragraph 87(2)(g.1) of the Act is replaced by the following:
Continuation

c.3) si la socit nest ni une compagnie dassurance ni une banque, par une opration au moyen de laquelle elle convertit, en capital vers au titre dune catgorie donne dactions de son capital-actions, un surplus 20 dapport stant produit aprs le 31 mars 1977 ( lexclusion de toute partie de ce surplus qui a pris naissance dans le cadre dun placement, au sens du paragraphe 212.3(10), auquel le paragraphe 212.3(2) 25 sapplique) et, selon le cas : (3) Les paragraphes (1) et (2) sont rputs tre entrs en vigueur le 29 mars 2012. 17. (1) Lalina 87(2)g.1) de la mme loi 30 est remplac par ce qui suit : g.1) pour lapplication des articles 12.4 et 26 et du paragraphe 97(3), la nouvelle socit est rpute tre la mme socit que chaque socit remplace et en tre la continuation;
Continuation

(g.1) for the purposes of sections 12.4 and 26 30 and subsection 97(3), the new corporation is deemed to be the same corporation as, and a continuation of, each predecessor corporation;

(2) Subsection (1) applies in respect of 35 (2) Le paragraphe (1) sapplique relative- 35 amalgamations that occur, and windings-up ment aux fusions effectues aprs le 28 mars that begin, after March 28, 2012. 2012 et aux liquidations commenant aprs cette date. 18. (1) Paragraph 88(1)(d) of the Act is 18. (1) Lalina 88(1)d) de la mme loi est amended by striking out and at the end of modifi par adjonction, aprs le sous-alina 40 subparagraph (ii) and by adding the follow- 40 (ii), de ce qui suit : ing after subparagraph (ii):    (ii.1) for the purpose of calculating the  (ii.1) pour le calcul de la somme vise au    amount in subparagraph (ii) in respect of  sous-alina (ii) relativement une partici   an interest of the subsidiary in a partner-  pation de la filiale dans une socit de

2011-2012                                                                                               

Emploi et croissance (2012)  personnes, la juste valeur marchande de la ship, the fair market value of the interest at   participation au moment o la socit mre the time the parent last acquired control of   a acquis la dernire fois le contrle de la the subsidiary is deemed to be the amount    filiale est rpute correspondre la somme determined by the formula   5 obtenue par la formule suivante : 5 AB   AB  where   o : A is the fair market value (determined    A reprsente la juste valeur marchande de without reference to this subparagraph)   la participation ce moment, dtermiof the interest at that time, and   ne compte non tenu du prsent sous- 10 B is the portion of the amount by which 10  alina, the fair market value (determined with-   B la partie de lexcdent de la juste valeur out reference to this subparagraph) of   marchande de la participation ce the interest at that time exceeds its cost   moment, dtermine compte non tenu amount at that time as may reasonably   du prsent sous-alina, sur son cot 15 be regarded as being attributable at that 15  indiqu ce moment quil est raisontime to the total of all amounts each of    nable de considrer comme tant which is   attribuable ce mme moment au total (A) in the case of a depreciable   des sommes dont chacune reprsente : property held directly by the partner-   (A) dans le cas dun bien amortis- 20 ship or held indirectly by the partner- 20  sable que la socit de personnes ship through one or more other   dtient soit directement, soit indirecpartnerships, the amount by which   tement par lintermdiaire dune ou the fair market value (determined   de plusieurs autres socits de perwithout reference to liabilities) of the   sonnes, lexcdent de la juste valeur 25 property exceeds its cost amount, 25   marchande du bien, dtermine (B) in the case of a Canadian   compte non tenu des dettes et autres resource property or a foreign re-   obligations, sur son cot indiqu, source property held directly by the   (B) dans le cas dun avoir minier partnership or held indirectly by the   canadien ou dun avoir minier tran- 30 partnership through one or more 30  ger que la socit de personnes other partnerships, the fair market   dtient soit directement, soit indirecvalue (determined without reference    tement par lintermdiaire dune ou to liabilities) of the property, or   de plusieurs autres socits de per (C) in the case of a property that is  sonnes, la juste valeur marchande de 35  not a capital property, a Canadian 35 lavoir, dtermine compte non tenu  resource property or a foreign re-  des dettes et autres obligations,  source property and that is held   (C) dans le cas dun bien qui nest directly by the partnership or held  ni une immobilisation, ni un avoir indirectly through one or more other   minier canadien, ni un avoir minier 40 partnerships, the amount by which 40  tranger et que la socit de personthe fair market value (determined   nes dtient soit directement, soit without reference to liabilities) of the   indirectement par lintermdiaire property exceeds its cost amount,    dune ou de plusieurs autres sociand   ts de personnes, lexcdent de 45   la juste valeur marchande du bien,

21

22

Jobs and Growth, 2012 60-61 ELIZ. II   dtermine compte non tenu des   dettes et autres obligations, sur son   cot indiqu, (2) Subsection 88(1) of the Act is amended by adding the following after paragraph (d.3): (2) Le paragraphe 88(1) de la mme loi est modifi par adjonction, aprs lalina d.3), de 5 ce qui suit : e) pour lapplication de llment A de la formule figurant au sous-alina d)(ii.1), la juste valeur marchande dune participation dans une socit de personnes donne 10 dtenue par la filiale au moment o la socit mre a acquis le contrle de la filiale la dernire fois est rpute ne pas comprendre la somme qui correspond au total des sommes reprsentant chacune la juste valeur mar- 15 chande dun bien qui serait incluse par ailleurs dans la juste valeur marchande de la participation si, la fois : (i) dans le cadre de lopration, de lvnement ou de la srie doprations ou 20 dvnements par lesquels le contrle de la filiale est acquis la dernire fois par la socit mre et au plus tard au moment o le contrle est acquis, lun des faits ci-aprs savre : 25 (A) la filiale dispose du bien en faveur de la socit de personnes donne ou dune autre socit de personnes et le paragraphe 97(2) sapplique la disposition, 30 (B) dans le cas o le bien est une participation dans une socit de personnes, la filiale acquiert la participation dans la socit de personnes donne ou dans une autre socit de personnes 35 auprs dune personne ou dune socit de personnes avec laquelle elle a un lien de dpendance (autrement qu cause dun droit vis lalina 251(5)b)) et larticle 85 sapplique relativement 40 lacquisition de la participation, (ii) au moment o le contrle est acquis, la socit de personnes donne dtient soit directement, soit indirectement par lintermdiaire dune ou de plusieurs autres 45

 (e) for the purposes of the description of A in   subparagraph (d)(ii.1), the fair market value 5  of an interest in a particular partnership held   by the subsidiary at the time the parent last   acquired control of the subsidiary is deemed   not to include the amount that is the total of   each amount that is the fair market value of a 10  property that would otherwise be included in    the fair market value of the interest, if   (i) as part of the transaction or event or   series of transactions or events in which   control of the subsidiary is last acquired by 15  the parent and on or before the acquisition    of control,   (A) the subsidiary disposes of the   property to the particular partnership or   any other partnership and subsection 20   97(2) applies to the disposition, or   (B) where the property is an interest in a   partnership, the subsidiary acquires the   interest in the particular partnership or   any other partnership from a person or 25  partnership with whom the subsidiary   does not deal at arms length (otherwise   than because of a right referred to in   paragraph 251(5)(b)) and section 85   applies in respect of the acquisition of 30   the interest, and   (ii) at the time of the acquisition of   control, the particular partnership holds   directly, or indirectly through one or more   other partnerships, property described in 35  clauses (A) to (C) of the description of B in    subparagraph (d)(ii.1);          

2011-2012

Emploi et croissance (2012)   socits de personnes, un bien vis aux   divisions (A) (C) de llment B de la   formule figurant au sous-alina d)(ii.1); (3) Le paragraphe (1) sapplique aux (3) Subsection (1) applies to amalgamafusions effectues aprs le 28 mars 2012 et 5 tions that occur and windings-up that begin after March 28, 2012, other than if a aux liquidations commenant aprs cette date. Toutefois, dans le cas o une socit taxable Canadian corporation (in this subsection referred to as the parent corpora- 5 canadienne imposable (appele socit mre au prsent paragraphe) a acquis le tion) has acquired control of another contrle dune autre socit canadienne 10 taxable Canadian corporation (in this subimposable (appele filiale au prsent section referred to as the subsidiary corporation) an amalgamation of the parent paragraphe), le paragraphe (1) ne sapplique corporation and the subsidiary corporation 10 pas la fusion de la socit mre et de la filiale effectue avant 2013, ou la liquidathat occurs before 2013, or a winding-up of tion de la filiale dans la socit mre 15 the subsidiary corporation into the parent commenant avant 2013, si les conditions cicorporation that begins before 2013, if aprs sont runies : (a) the parent corporation acquired control of the subsidiary corporation before 15 a) la socit mre a acquis le contrle de la filiale avant le 29 mars 2012 ou avait March 29, 2012 or was obligated as lobligation, constate par crit, avant cette 20 evidenced in writing before March 29, date de lacqurir; toutefois, la socit 2012 to acquire control of the subsidiary mre nest pas considre comme ayant (except that the parent corporation shall not be considered to be obligated if, as a 20 cette obligation si, par suite de modifications apportes la mme loi, elle peut en result of amendments to the Act, it may be 25 tre dispense; excused from the obligation to acquire control); and b) la socit mre avait lintention, cons(b) the parent corporation had the intention as evidenced in writing before March 25 29, 2012 to amalgamate with, or wind up, the subsidiary corporation. tate par crit, avant le 29 mars 2012 de fusionner avec la filiale ou de la liquider.

23

(4) Le paragraphe (2) sapplique aux (4) Subsection (2) applies to dispositions dispositions effectues aprs le 13 aot 30 made after August 13, 2012 other than a disposition made before 2013 pursuant to an 30 2012, sauf sil sagit dune disposition effectue avant 2013 conformment une obligaobligation under a written agreement entered tion prvue par une convention crite conclue into before August 14, 2012 by parties that avant le 14 aot 2012 par des parties nayant deal with each other at arms length. The entre elles aucun lien de dpendance. Les 35 parties shall not be considered to be obligated if any party may be excused from the 35 parties ne sont pas considres comme ayant une obligation si lune ou plusieurs dentre obligation as a result of amendments to the elles peuvent en tre dispenses par suite de Act. modifications apportes la mme loi. 19. (1) Le sous-alina b)(iii) de la dfini- 40 19. (1) Subparagraph (b)(iii) of the definition de capital vers , au paragraphe 89(1) tion paid-up capital in subsection 89(1) of 40 de la mme loi, est remplac par ce qui suit : the Act is replaced by the following: (iii) where the particular time is after March 31, 1977, an amount equal to the paid-up capital in respect of that class of (iii) lorsque le moment donn est postrieur au 31 mars 1977, somme gale au capital vers au moment donn au titre de 45

24

Jobs and Growth, 2012 shares at the particular time, computed without reference to the provisions of this Act except subsections 51(3) and 66.3(2) and (4), sections 84.1 and 84.2, subsections 85(2.1), 85.1(2.1) and (8), 86(2.1), 87(3) 5 and (9), paragraph 128.1(1)(c.3), subsections 128.1(2) and (3), 138(11.7), 139.1(6) and (7), 192(4.1) and 194(4.1) and sections 212.1 and 212.3,

60-61 ELIZ. II

cette catgorie dactions, calcule compte non tenu des dispositions de la prsente loi, lexception des paragraphes 51(3) et 66.3(2) et (4), des articles 84.1 et 84.2, des paragraphes 85(2.1), 85.1(2.1) et (8), 5 86(2.1) et 87(3) et (9), de lalina 128.1(1)c.3), des paragraphes 128.1(2) et (3), 138(11.7), 139.1(6) et (7), 192(4.1) et 194(4.1) et des articles 212.1 et 212.3;

(2) Subsection (1) is deemed to have come 10 (2) Le paragraphe (1) est rput tre entr 10 into force on March 29, 2012. en vigueur le 29 mars 2012. 20. (1) The portion of subsection 93.1(1) of the Act before paragraph (a) is replaced by the following:
Shares held by partnership

20. (1) Le passage du paragraphe 93.1(1) de la mme loi prcdant lalina a) est remplac par ce qui suit :

93.1 (1) For the purposes of determining 15 93.1 (1) Pour dterminer si une socit non- 15 Actions dtenues par une socit whether a non-resident corporation is a foreign rsidente est une socit trangre affilie dune de personnes affiliate of a corporation resident in Canada for socit rsidant au Canada pour lapplication the purposes of subsections (2) and 20(12), des paragraphes (2) et 20(12), des articles 93 et sections 93 and 113, paragraphs 128.1(1)(c.3) 113, des alinas 128.1(1)c.3) et d), de larticle and (d), section 212.3 and subsection 219.1(2), 20 212.3 et du paragraphe 219.1(2) (et des 20 (and any regulations made for the purposes of dispositions rglementaires prises pour lapplithose provisions), section 95 (to the extent that cation de ces dispositions), de larticle 95 (dans la mesure o cet article sapplique ces it is applied for the purposes of those provisions) and section 126, if, based on the dispositions) et de larticle 126, les actions assumptions contained in paragraph 96(1)(c), 25 dune catgorie du capital-actions dune socit 25 qui, daprs les hypothses formules lalina at any time shares of a class of the capital stock 96(1)c), appartiennent une socit de personof a corporation are owned by a partnership or nes ou sont rputes en vertu du prsent are deemed under this subsection to be owned by a partnership, then each member of the paragraphe lui appartenir, un moment donn, partnership is deemed to own at that time the 30 sont rputes appartenir, ce moment, chacun 30 de ses associs en un nombre gal la number of those shares that is equal to the proportion of all those shares that proportion du total de ces actions que reprsente le rapport entre : (2) Subsection (1) is deemed to have come into force on March 29, 2012. (2) Le paragraphe (1) est rput tre entr 35 en vigueur le 29 mars 2012.

21. (1) The portion of subsection 97(2) of 35 21. (1) Le passage du paragraphe 97(2) de the Act before paragraph (a) is replaced by la mme loi prcdant lalina a) est remplac the following: par ce qui suit :
Rules if election by partners

(2) Notwithstanding any other provision of (2) Malgr les autres dispositions de la Choix par des this Act other than subsections (3) and 13(21.2), prsente loi, sauf les paragraphes (3) et 40 associs where a taxpayer at any time disposes of any 40 13(21.2), dans le cas o un contribuable dispose property that is a capital property, Canadian de son bien immobilisation, avoir minier resource property, foreign resource property, canadien, avoir minier tranger, immobilisation eligible capital property or inventory of the admissible ou bien porter linventaire en taxpayer to a partnership that immediately after faveur dune socit de personnes qui est, 45 that time is a Canadian partnership of which the 45 immdiatement aprs la disposition, une socit taxpayer is a member, if the taxpayer and all the de personnes canadienne dont il est un associ,

2011-2012

Emploi et croissance (2012) other members of the partnership jointly so elect in prescribed form within the time referred to in subsection 96(4), les rgles ci-aprs sappliquent si le contribuable et les autres associs de la socit de personnes en font conjointement le choix sur le formulaire prescrit dans le dlai mentionn au paragraphe 96(4) : 5

25

Election not available section 88

(2) Larticle 97 de la mme loi est modifi (2) Section 97 of the Act is amended by adding the following after subsection (2): 5 par adjonction, aprs le paragraphe (2), de ce qui suit :    (3) Subsection (2) does not apply to a  (3) Le paragraphe (2) ne sapplique pas la Choix non   disposition of a property by a taxpayer to a disposition dun bien effectue par un contri- 10 permis article 88   particular partnership if buable en faveur dune socit de personnes      (a) as part of a transaction or event or series donne si les conditions ci-aprs sont runies :    of transactions or events that includes the 10 a) dans le cadre dune opration, dun    disposition  vnement ou dune srie doprations ou      (i) control of a taxable Canadian corpora-  dvnements qui comprend la disposition : 15    (i) le contrle dune socit canadienne tion (in this subsection referred to as the     imposable (appele filiale au prsent subsidiary) is acquired by another tax-     paragraphe) est acquis par une autre socit able Canadian corporation (in this para- 15     canadienne imposable (appele socit graph referred to as the parent),     mre au prsent alina), 20  (ii) the subsidiary is wound up under     (ii) la filiale est liquide en vertu du subsection 88(1) or amalgamated with     paragraphe 88(1) ou est fusionne avec one or more other corporations under     une ou plusieurs autres socits en vertu du subsection 87(11), and 20     paragraphe 87(11),  (iii) the parent makes a designation under     (iii) la socit mre fait une dsignation 25 paragraph 88(1)(d) in respect of an interest      aux termes de lalina 88(1)d) relativement in a partnership;     une participation dans une socit de  (b) the disposition occurs after the acquisi-    personnes;  tion of control of the subsidiary; 25     b) la disposition est effectue aprs lacqui (c) the property    sition du contrle de la filiale; 30  (i) is referred to in clauses (A) to (C) of     the description of B in subparagraph  c) le bien, selon le cas :     (i) est vis lune des divisions (A) (C) 88(1)(d)(ii.1), or     de llment B de la formule figurant au  (ii) is an interest in a partnership that 30   sous-alina 88(1)d)(ii.1),  holds, directly or indirectly through one or     (ii) est une participation dans une socit 35 more partnerships, property referred to in     de personnes qui dtient soit directement, clauses (A) to (C) of the description of B in      soit indirectement par lintermdiaire dune subparagraph 88(1)(d)(ii.1); and     ou de plusieurs socits de personnes, un  (d) the subsidiary is the taxpayer or has, 35   bien vis lune de ces divisions;  before the disposition of the property, directly     or indirectly in any manner whatever, an  d) la filiale est le contribuable ou elle dtient, 40    interest in the taxpayer.  avant la disposition du bien, directement ou   indirectement, de quelque manire que ce   soit, une participation dans le contribuable.

26

Jobs and Growth, 2012 (3) Subsections (1) and (2) apply in respect of dispositions made after March 28, 2012. (3) Les paragraphes (1) et (2) sappliquent relativement aux dispositions effectues aprs le 28 mars 2012.

60-61 ELIZ. II

22. (1) Le passage du paragraphe 100(1) 22. (1) The portion of subsection 100(1) of de la mme loi prcdant lalina b) est 5 the Act before paragraph (b) is replaced by the following: 5 remplac par ce qui suit :
Disposition of interest in partnership

100. (1) Si un contribuable dispose dune 100. (1) If, as part of a transaction or event Disposition dune participation dans une socit de personnes dans or series of transactions or events, a taxpayer participation dans une socit disposes of an interest in a partnership and an le cadre dune opration, dun vnement ou de personnes interest in the partnership is acquired by a dune srie doprations ou dvnements et 10 person or partnership described in any of 10 quune participation dans la socit de personparagraphs (1.1)(a) to (d), then notwithstanding nes est acquise par une personne ou une socit paragraph 38(a), the taxpayers taxable capital de personnes vise lun des alinas (1.1)a) gain for a taxation year from the disposition of d), le gain en capital imposable du contribuable the interest is deemed to be the total of pour une anne dimposition provenant de la 15 disposition de la participation est rput corres(a) 1/2 of such portion of the taxpayers 15 pondre, malgr lalina 38a), au total des capital gain for the year from the disposition sommes suivantes : as may reasonably be regarded as attributable to increases in the value of any partnership property of the partnership that is capital property other than depreciable property held 20 directly by the partnership or held indirectly by the partnership through one or more other partnerships, and a) la moiti de la partie du gain en capital du contribuable pour lanne provenant de la 20 disposition quil est raisonnable de considrer comme tant attribuable laugmentation de la valeur de tout bien de la socit de personnes qui est une immobilisation autre quun bien amortissable quelle dtient soit 25 directement, soit indirectement par lintermdiaire dune ou de plusieurs autres socits de personnes;

Acquisition by certain persons or partnerships

(2) Larticle 100 de la mme loi est modifi (2) Section 100 of the Act is amended by 25 par adjonction, aprs le paragraphe (1), de ce 30 adding the following after subsection (1): qui suit :    (1.1) Subject to subsection (1.2), subsection  (1.1) Sous rserve du paragraphe (1.2), le Acquisition par   certaines (1) applies in respect of a disposition of a paragraphe (1) sapplique relativement la  personnes ou  partnership interest by a taxpayer if the interest disposition dune participation dans une socit socits de   personnes  is acquired by 35 de personnes si la participation est acquise :     (a) a person exempt from tax under section 30 a) par une personne exonre dimpt en     149;  vertu de larticle 149;     b) par une personne non-rsidente;  (b) a non-resident person;     (c) another partnership to the extent that the  c) par une autre socit de personnes, dans la     interest can reasonably be considered to be  mesure o il est raisonnable de considrer que 40    held, at the time of its acquisition by the other 35 la participation est dtenue, au moment de    partnership, indirectly through one or more  son acquisition par lautre socit de person   nes, indirectement par lintermdiaire dune  partnerships, by a person that is    ou de plusieurs socits de personnes, par une   (i) exempt from tax under section 149,   personne qui est, selon le cas :  45  (ii) a non-resident, or

2011-2012                                                                                                 

Emploi et croissance (2012)  (i) exonre dimpt en vertu de larticle (iii) a trust resident in Canada (other than a    149, mutual fund trust) if   (ii) un non-rsident, (A) an interest as a beneficiary (in this   subsection and subsection (1.2) having  (iii) une fiducie rsidant au Canada (sauf  the meaning assigned by subsection 5 une fiducie de fonds commun de place- 5  108(1)) under the trust is held, directly  ment) si, la fois :  or indirectly through one or more other   (A) une participation titre de bnfipartnerships, by a person that is exempt   ciaire (ce terme sentendant, au prsent from tax under section 149 or that is a   paragraphe et au paragraphe (1.2), au trust (other than a mutual fund trust), 10  sens du paragraphe 108(1)) de la fiducie 10  and  est dtenue soit directement, soit indi (B) the total fair market value of the  rectement par lintermdiaire dune ou  interests as beneficiaries under the trust  de plusieurs autres socits de personnes  held by persons referred to in clause (A)  par une personne qui est exonre  exceeds 10% of the fair market value of 15 dimpt en vertu de larticle 149 ou 15  all the interests as beneficiaries under   qui est une fiducie (sauf une fiducie de  the trust; or  fonds commun de placement),  (d) a trust resident in Canada (other than a  (B) la juste valeur marchande totale des  mutual fund trust) to the extent that the trust  participations titre de bnficiaire de la  can reasonably be considered to have a 20 fiducie dtenues par des personnes 20   beneficiary that is vises la division (A) excde 10 % de    la juste valeur marchande de lensemble (i) exempt from tax under section 149,   des participations titre de bnficiaire (ii) a partnership, if   de la fiducie; (A) an interest in the partnership is held,   d) par une fiducie rsidant au Canada (sauf 25 whether directly or indirectly through 25   une fiducie de fonds commun de placement), one or more other partnerships, by one  dans la mesure o il est raisonnable de or more persons that are exempt from    considrer que lun des bnficiaires de la tax under section 149 or are trusts (other   fiducie est, selon le cas : than mutual fund trusts), and   (i) exonr dimpt en vertu de larticle 30 (B) the total fair market value of the 30  149,  interests held by persons referred to in   (ii) une socit de personnes si, la fois : clause (A) exceeds 10% of the fair  market value of all the interests in the   (A) une participation dans la socit de  partnership, or  personnes est dtenue soit directement,  soit indirectement par lintermdiaire 35 (iii) another trust (other than a mutual fund 35   dune ou de plusieurs autres socits trust), if   de personnes par une ou plusieurs (A) one or more beneficiaries under the   personnes qui sont exonres dimpt other trust are a person exempt from tax   en vertu de larticle 149 ou qui sont des  under section 149, a partnership or a  fiducies (sauf des fiducies de fonds 40  trust (other than a mutual fund trust), 40 commun de placement),  and   (B) la juste valeur marchande totale des (B) the total fair market value of the   participations dtenues par des personinterests as beneficiaries under the other   nes vises la division (A) excde 10 % trust held by the beneficiaries referred to

27

28

De minimis

Exception non-resident person

Jobs and Growth, 2012 60-61 ELIZ. II    de la juste valeur marchande de lenin clause (A) exceeds 10% of the fair     semble des participations dans la socit market value of all the interests as      de personnes, beneficiaries under the other trust.       (iii) soit une autre fiducie (sauf une fiducie     de fonds commun de placement) si, la 5     fois :       (A) un ou plusieurs bnficiaires de     lautre fiducie sont des personnes exo    nres dimpt en vertu de larticle 149,     des socits de personnes ou des fidu- 10     cies (sauf des fiducies de fonds com    muns de placement),       (B) la juste valeur marchande totale des     participations titre de bnficiaire de     lautre fiducie dtenues par les bnfi- 15     ciaires viss la division (A) excde     10 % de la juste valeur marchande de     lensemble des participations titre de     bnficiaire de lautre fiducie.      (1.2) Le paragraphe (1) ne sapplique pas la 20 Seuil minimum  (1.2) Subsection (1) does not apply to a   taxpayers disposition of a partnership interest 5disposition dune participation dans une socit   to a partnership or trust described in paragraph de personnes effectue par un contribuable en   (1.1)(c) or (d) other than a trust under which faveur dune socit de personnes ou dune   the amount of the income or capital to be fiducie vise aux alinas (1.1)c) ou d) sauf   distributed at any time in respect of any interest une fiducie dans le cadre de laquelle le montant 25   as a beneficiary under the trust depends on the 10de revenu ou de capital distribuer un   exercise by any person or partnership of, or the moment donn relativement une participation   failure by any person or partnership to exercise,  titre de bnficiaire de la fiducie est fonction   any discretionary power if the extent to de lexercice ou de labsence dexercice, par une   which subsection (1) would, but for this personne ou une socit de personnes, dun 30   subsection, apply to the taxpayers disposition 15pouvoir discrtionnaire si la mesure dans   of the interest because of subsection (1.1) does laquelle le paragraphe (1) sappliquerait, en   labsence du prsent paragraphe, la disposition not exceed 10% of the taxpayers interest.   de la participation par le contribuable par leffet    du paragraphe (1.1) nexcde pas 10 % de la 35    participation du contribuable.       (1.3) Subsection (1) does not apply in respect  (1.3) Le paragraphe (1) ne sapplique pas Exception   personne nonof a disposition of an interest in a partnership by relativement la disposition dune participation   rsidente a taxpayer to a person referred to in paragraph 20dans une socit de personnes effectue par un   contribuable en faveur dune personne vise 40 (1.1)(b) if      (a) property of the partnership is used, lalina (1.1)b) si, la fois :    immediately before and immediately after  a) immdiatement avant lacquisition de la    the acquisition of the interest by the non-  participation par la personne non-rsidente et    resident person, in carrying on business 25 immdiatement aprs cette acquisition, des    through one or more permanent establish-  biens de la socit de personnes sont utiliss 45   ments in Canada; and

2011-2012

Antiavoidance dilution

Deemed gain dilution

Emploi et croissance (2012) 29    (b) the total fair market value of the property  dans le cadre de lexploitation dune entre  referred to in paragraph (a) equals at least  prise par lintermdiaire dun ou de plusieurs    90% of the total fair market value of all  tablissements stables au Canada;     property of the partnership.    b) la juste valeur marchande totale des biens     viss lalina a) correspond au moins 5     90 % de la juste valeur marchande de     lensemble des biens de la socit de     personnes.     (1.4) Subsection (1.5) applies in respect of a 5 (1.4) Le paragraphe (1.5) sapplique relatiAnti   taxpayers interest in a partnership if vement la participation dun contribuable dans 10 vitement dilution    une socit de personnes si, la fois :  (a) it is reasonable to conclude that one of    the purposes of a dilution, reduction or  a) il est raisonnable de conclure que toute    alteration of the interest was to avoid the  dilution, rduction ou modification de la    application of subsection (1) in respect of the 10 participation a notamment pour objet de     interest; and  soustraire la participation lapplication du 15     (b) as part of a transaction or event or series  paragraphe (1);    of transactions or events that includes the  b) une opration, un vnement ou une srie     dilution, reduction or alteration, there is  doprations ou dvnements qui comprend    la dilution, la rduction ou la modification (i) an acquisition of an interest in the 15    20  comporte : partnership by a person or partnership     (i) soit lacquisition dune participation described in any of paragraphs (1.1)(a) to     dans la socit de personnes par une (d), or      personne ou une socit de personnes vise (ii) an increase in, or alteration of, an     lun des alinas (1.1)a) d), interest in the partnership held by a person 20    (ii) soit laugmentation ou la modification 25 or partnership described in any of para-      dune participation dans la socit de graphs (1.1)(a) to (d).     personnes dtenue par une personne ou     une socit de personnes vise lun de     ces alinas.       (1.5) En cas dapplication du prsent para- 30 Gain rput  (1.5) If this subsection applies in respect of a   dilution particular interest in a partnership of a taxpayer, graphe relativement une participation donne   dun contribuable dans une socit de person25 then for the purposes of subsection (1),   (a) the taxpayer is deemed to have disposed nes, les rgles ci-aprs sappliquent au para   of an interest in the partnership at the time of graphe (1) :     the dilution, reduction or alteration;  a) le contribuable est rput avoir dispos 35     (b) the taxpayer is deemed to have a capital  dune participation dans la socit de person   gain from the disposition equal to the amount 30 nes au moment de la dilution, de la rduction    by which the fair market value of the  ou de la modification;    particular interest immediately before the  b) le contribuable est rput tirer de la    dilution, reduction or alteration exceeds its  disposition un gain en capital gal lexc- 40    fair market value immediately thereafter; and  dent de la juste valeur marchande de la      (c) the person or partnership referred to in 35 participation donne immdiatement avant la    paragraph (1.4)(b) is deemed to have ac-  dilution, la rduction ou la modification sur    quired an interest in the partnership as part of  sa juste valeur marchande immdiatement   aprs celles-ci; 45

30      

Jobs and Growth, 2012 60-61 ELIZ. II  the transaction or event or series of transac-  c) la personne ou la socit de personnes  tions or events that includes the disposition  vise lalina (1.4)b) est rpute avoir   acquis une participation dans la socit de referred to in paragraph (a).   personnes dans le cadre de lopration, de   lvnement ou de la srie doprations ou 5   dvnements qui comprend la disposition   vise lalina a). (3) Le paragraphe (1) sapplique relative(3) Subsection (1) applies in respect of any disposition made after March 28, 2012, 5 ment toute disposition effectue aprs le 28 mars 2012. Toutefois : except that 10 (a) in respect of any disposition made before August 14, 2012, the portion of subsection 100(1) of the Act before paragraph (b), as enacted by subsection (1), is 10 to be read as follows: a) pour ce qui est dune disposition effectue avant le 14 aot 2012, le passage du paragraphe 100(1) de la mme loi prcdant lalina b), dict par le paragraphe (1), est rput avoir le libell 15 suivant :

100. (1) Si un contribuable dispose dune 100. (1) If, as part of a transaction or event participation dans une socit de personnes dans or series of transactions or events, a taxpayer le cadre dune opration, dun vnement ou disposes of an interest in a partnership and that interest is acquired by a person exempt from tax 15 dune srie doprations ou dvnements et que 20 cette participation est acquise dans ce cadre par under section 149 or by a non-resident person, notwithstanding paragraph 38(a), the taxpayers une personne exonre dimpt en vertu de larticle 149 ou par une personne non-rsidente, taxable capital gain for a taxation year from the le gain en capital imposable du contribuable disposition of the interest is deemed to be pour une anne dimposition provenant de la 25 (a) 1/2 of such portion of the taxpayers 20 disposition de la participation est rput correscapital gain for the year therefrom as may pondre, malgr lalina 38a), au total des reasonably be regarded as attributable to sommes suivantes : increases in the value of any partnership a) la moiti de la partie du gain en capital property of the partnership that is capital property other than depreciable property, 25 que le contribuable tire de cette disposition 30 pour lanne, quil est raisonnable de consiplus drer comme tant attribuable laugmenta(b) subsection (1) does not apply in respect tion de la valeur de tout bien de la socit de of a disposition of an interest in a partnerpersonnes qui est une immobilisation autre ship by a taxpayer before 2013 to a person quun bien amortissable; 35 with whom the taxpayer deals at arms 30 b) le paragraphe (1) ne sapplique pas length if the taxpayer is obligated to relativement la disposition dune particidispose of the interest to the person pation dans une socit de personnes pursuant to a written agreement entered effectue par un contribuable avant 2013 into by the taxpayer before March 29, en faveur dune personne avec laquelle il 40 2012. A taxpayer is not considered to be 35 na aucun lien de dpendance si la obligated if, as a result of amendments to disposition est effectue en excution dune the Act, the taxpayer may be excused from obligation prvue par une convention the obligation. crite conclue par le contribuable avant le 29 mars 2012. Un contribuable nest pas 45 considr comme ayant une obligation si, par suite de modifications apportes la mme loi, il peut en tre dispens.

2011-2012

Emploi et croissance (2012) (4) Le paragraphe (2) est rput tre entr (4) Subsection (2) is deemed to have come en vigueur le 29 mars 2012. Toutefois, les into force on March 29, 2012, except that paragraphes 100(1.1), (1.2), (1.4) et (1.5) de la subsections 100(1.1), (1.2), (1.4) and (1.5) of mme loi, dicts par le paragraphe (2), ne the Act, as enacted by subsection (2), do not 5 5 sappliquent : apply (a) before August 14, 2012; or (b) in respect of a disposition, dilution, reduction or alteration of an interest in a partnership if the disposition, dilution, reduction or alteration occurs before 10 2013 pursuant to an obligation under a written agreement entered into before August 14, 2012 by parties that deal with each other at arms length and no party to the agreement may be excused from the 15 obligation as a result of amendments to the Act. a) ni avant le 14 aot 2012; b) ni relativement la disposition, la dilution, la rduction ou la modification dune participation dans une socit de personnes si la disposition, la dilution, la 10 rduction ou la modification se produit avant 2013 en excution dune obligation prvue par une convention crite conclue avant le 14 aot 2012 par des parties nayant entre elles aucun lien de dpen- 15 dance et quaucune partie la convention ne peut tre dispense de lobligation par suite de modifications apportes la mme loi.

31

23. (1) Lalina a) de la dfinition de 20 23. (1) Paragraph (a) of the definition fiducie , au paragraphe 108(1) de la mme trust in subsection 108(1) of the Act is replaced by the following: 20 loi, est remplac par ce qui suit : (a) an amateur athlete trust, an employee life and health trust, an employee trust, a trust described in paragraph 149(1)(o.4) or a trust governed by a deferred profit sharing plan, an employee benefit plan, an employees profit 25 sharing plan, a foreign retirement arrangement, a pooled registered pension plan, a registered disability savings plan, a registered education savings plan, a registered pension plan, a registered retirement income fund, a 30 registered retirement savings plan, a registered supplementary unemployment benefit plan or a TFSA, a) une fiducie au profit dun athlte amateur, une fiducie demploys, une fiducie de soins de sant au bnfice demploys, une fiducie 25 vise lalina 149(1)o.4) ni une fiducie rgie par un compte dpargne libre dimpt, un fonds enregistr de revenu de retraite, un mcanisme de retraite tranger, un rgime de participation des employs aux bnfices, un 30 rgime de participation diffre aux bnfices, un rgime de pension agr, un rgime de pension agr collectif, un rgime de prestations aux employs, un rgime enregistr dpargne-tudes, un rgime enregistr 35 dpargne-invalidit, un rgime enregistr dpargne-retraite ou un rgime enregistr de prestations supplmentaires de chmage;

(2) Subsection (1) comes into force or is (2) Le paragraphe (1) entre en vigueur ou deemed to have come into force on the day on 35 est rput tre entr en vigueur la date 40 which the Pooled Registered Pension Plans dentre en vigueur de la Loi sur les rgimes Act comes into force. de pension agrs collectifs. 24. (1) Clause (a)(i)(C) of the definition 24. (1) La division a)(i)(C) de la dfinition investment expense in subsection 110.6(1) de frais de placement , au paragraphe 40 110.6(1) de la mme loi, est remplace par 45 of the Act is replaced by the following: ce qui suit :

32

Jobs and Growth, 2012 (C) to make a contribution to a pooled registered pension plan, registered pension plan or deferred profit sharing plan, or (C) cotiser un rgime de pension agr, un rgime de pension agr collectif ou un rgime de participation diffre aux bnfices,

60-61 ELIZ. II

(2) Subsection (1) comes into force or is 5 (2) Le paragraphe (1) entre en vigueur ou 5 deemed to have come into force on the day on est rput tre entr en vigueur la date which the Pooled Registered Pension Plans dentre en vigueur de la Loi sur les rgimes Act comes into force. de pension agrs collectifs. 25. (1) Subparagraph (a)(i) of the defini25. (1) Le sous-alina a)(i) de la dfinition tion pension income in subsection 118(7) of 10 de revenu de pension , au paragraphe 10 the Act is replaced by the following: 118(7) de la mme loi, est remplac par ce qui suit : (i) a payment in respect of a life annuity out of or under a superannuation or pension plan (other than a pooled registered pension plan) or a specified pension 15 plan, (i) titre de rente viagre reue dans le cadre dun rgime de retraite ou de pension (sauf un rgime de pension agr collectif) 15 ou dun rgime de pension dtermin,

(2) Lalina a) de la dfinition de revenu (2) Paragraph (a) of the definition pende pension , au paragraphe 118(7) de la sion income in subsection 118(7) of the Act is mme loi, est modifi par adjonction, avant le amended by adding the following before 20 20 sous-alina (iv), de ce qui suit : subparagraph (iv): (iii.2) an amount included under section 147.5, j (iii.2) en application de larticle 147.5,

(3) Subsections (1) and (2) come into force (3) Les paragraphes (1) et (2) entrent en or are deemed to have come into force on the vigueur ou sont rputs tre entrs en day on which the Pooled Registered Pension 25 vigueur la date dentre en vigueur de la Plans Act comes into force. Loi sur les rgimes de pension agrs collec- 25 tifs. 26. (1) The portion of paragraph 122.3(1)(c) of the Act before subparagraph (i) is replaced by the following: (c) an amount equal to that proportion of the 30 specified amount for the year that the number of days (2) Paragraph 122.3(1)(d) of the Act is replaced by the following: (d) the specified percentage for the year of 35 the individuals income for the year from that employment that is reasonably attributable to duties performed on the days referred to in paragraph (c) 26. (1) Le passage de lalina 122.3(1)c) de la mme loi prcdant le sous-alina (i) est remplac par ce qui suit : c) la proportion de la somme dtermine 30 pour lanne que reprsente par rapport 365 le nombre de jours : (2) Lalina 122.3(1)d) de la mme loi est remplac par ce qui suit : d) le pourcentage dtermin pour lanne de 35 son revenu pour lanne tir de cet emploi quil est raisonnable dattribuer aux fonctions exerces au cours des jours mentionns lalina c),

(3) Section 122.3 of the Act is amended by 40 (3) Larticle 122.3 de la mme loi est 40 adding the following after subsection (1): modifi par adjonction, aprs le paragraphe (1), de ce qui suit :

2011-2012
Specified amount

Specified percentage

Emploi et croissance (2012) 33    (1.01) For the purposes of paragraph (1)(c),  (1.01) Pour lapplication de lalina (1)c), la Somme  dtermine the specified amount for a taxation year of an somme dtermine pour une anne dimposition    individual is dun particulier correspond ce qui suit :     (a) for the 2013 to 2015 taxation years, the  a) sagissant des annes dimposition 2013     amount determined by the formula 5 2015, la somme obtenue par la formule 5     suivante :  [$80,000 A/(A + B)] + [C B/(A + B)]      [80 000 $ A/(A + B)] + [C B/(A + B)]    where    A is the individuals income described in  o :     paragraph (1)(d) for the taxation year that  A reprsente le revenu du particulier vis    lalina (1)d) pour lanne qui est gagn 10 is earned in connection with a contract 10    dans le cadre dun contrat faisant suite that was committed to in writing before     un engagement quun employeur dterMarch 29, 2012 by a specified employer      min du particulier a pris par crit avant le of the individual,    29 mars 2012,  B is the individuals income described in      paragraph (1)(d) for the taxation year, 15 B le revenu du particulier vis lalina 15    (1)d) pour lanne, lexclusion du other than income included in the de-      revenu compris dans la valeur de llscription of A, and     ment A,  C is      C :   (i) for the 2013 taxation year, $60,000,     (i) pour lanne dimposition 2013, 20  (ii) for the 2014 taxation year, $40,000, 20   60 000 $,   and     (ii) pour lanne dimposition 2014,  (iii) for the 2015 taxation year, $20,000;    40 000 $,   and    (iii) pour lanne dimposition 2015,  (b) for the 2016 and subsequent taxation     20 000 $; 25  years, nil. 25     b) sagissant des annes dimposition 2016 et     suivantes, zro.     (1.02) For the purposes of paragraph (1)(d),  (1.02) Pour lapplication de lalina (1)d), le Pourcentage   dtermin the specified percentage for a taxation year of an pourcentage dtermin pour une anne dimpo   individual is sition dun particulier correspond ce qui suit : 30     (a) for the 2013 to 2015 taxation years, the  a) sagissant des annes dimposition 2013    amount determined by the formula 30 2015, le pourcentage obtenu par la formule    suivante :    [80% A/(A + B)] + [C B/(A + B)]     [80 % A/(A + B)] + [C B/(A + B)]   where      o : 35  A is the value of A in subsection (1.01),      B is the value of B in subsection (1.01), and  A reprsente la valeur de llment A de la    formule figurant au paragraphe (1.01),   C is 35    B la valeur de llment B de cette formule,   (i) for the 2013 taxation year, 60%,     C :   (ii) for the 2014 taxation year, 40%, and    (i) pour lanne dimposition 2013, 40   (iii) for the 2015 taxation year, 20%; and  60 %,

34    

Jobs and Growth, 2012 60-61 ELIZ. II   (b) for the 2016 and subsequent taxation  (ii) pour lanne dimposition 2014,  years, 0%. 40 %,    (iii) pour lanne dimposition 2015,   20 %;    b) sagissant des annes dimposition 2016 et 5   suivantes, 0 %. (4) Subsections (1) to (3) apply to the 2013 and subsequent taxation years. (4) Les paragraphes (1) (3) sappliquent aux annes dimposition 2013 et suivantes.

27. (1) Subparagraph (a)(i) of the defini- 5 27. (1) Le sous-alina a)(i) de la dfinition de paiement contractuel , au paragraphe 10 tion contract payment in subsection 127(9) 127(9) de la mme loi, est remplac par ce qui of the Act is replaced by the following: suit : (i) for or on behalf of a person or partnership entitled to a deduction in respect of the amount because of subparagraph 10 37(1)(a)(i.01) or (i.1), and (2) Paragraph (b) of the definition contract payment in subsection 127(9) of the Act is replaced by the following: (b) an amount in respect of an expenditure of 15 a current nature (within the meaning assigned by paragraph 37(8)(d)) of a taxpayer, other than a prescribed amount, payable by a Canadian government or municipality or other Canadian public authority or by a 20 person exempt, because of section 149, from tax under this Part on all or part of the persons taxable income for scientific research and experimental development to be performed for it or on its behalf; 25 (i) pour une personne ou une socit de personnes qui a droit une dduction au titre du montant par leffet des sous-alinas 15 37(1)a)(i.01) ou (i.1), ou pour son compte, (2) Lalina b) de la dfinition de paiement contractuel , au paragraphe 127(9) de la mme loi, est remplac par ce qui suit : b) montant relatif une dpense de nature 20 courante, au sens de lalina 37(8)d), dun contribuable, lexception dun montant prescrit, payable par le gouvernement fdral, un gouvernement provincial, une municipalit ou une autre administration canadienne 25 ou par une personne exonre, par leffet de larticle 149, de limpt prvu par la prsente partie sur tout ou partie de son revenu imposable, pour des activits de recherche scientifique et de dveloppement exprimen- 30 tal exercer pour une telle administration ou personne ou pour son compte. (3) La dfinition de matriel vocations multiples de premire priode , au paragraphe 127(9) de la mme loi, est remplace 35 par ce qui suit :

(3) The definition first term shared-useequipment in subsection 127(9) of the Act is replaced by the following:
first term shared-useequipment matriel vocations multiples de premire priode

first term shared-use-equipment, of a tax matriel vocations multiples de premire matriel vocations payer, means depreciable property of the 30 priode Bien amortissable dun contribuable, multiples de premire taxpayer (other than prescribed depreciable sauf un bien amortissable vis par rglement, priode property of a taxpayer) acquired before 2014 acquis avant 2014, quil utilise, pendant le 40 first term shared-usethat is used by the taxpayer, during its operating temps dexploitation du bien et au cours de la equipment time in the period (in this subsection and priode (appele premire priode au prsubsection (11.1) referred to as the first 35 sent paragraphe et au paragraphe (11.1)) period) beginning at the time the property commenant au moment o il a acquis le bien was acquired by the taxpayer and ending at the et se terminant la fin de sa premire anne 45 end of the taxpayers first taxation year ending dimposition qui prend fin au moins douze mois

2011-2012

Emploi et croissance (2012) aprs ce moment, principalement dans le cadre at least 12 months after that time, primarily for dactivits de recherche scientifique et de the prosecution of scientific research and dveloppement exprimental au Canada. En experimental development in Canada, but does est exclu le mobilier ou lquipement de bureau not include general purpose office equipment or 5 5 de nature gnrale. furniture; (4) Paragraph (a) of the definition investment tax credit in subsection 127(9) of the Act is replaced by the following: (a) the total of all amounts each of which is the specified percentage of the capital cost to 10 the taxpayer of qualified property or qualified resource property acquired by the taxpayer in the year, (4) Lalina a) de la dfinition de crdit dimpt linvestissement , au paragraphe 127(9) de la mme loi, est remplac par ce qui suit : a) le total des sommes reprsentant chacune 10 le pourcentage dtermin du cot en capital, pour le contribuable, dun bien admissible ou dun bien minier admissible quil a acquis au cours de lanne;

35

(5) Paragraph (a.1) of the definition in(5) Lalina a.1) de la dfinition de crdit 15 vestment tax credit in subsection 127(9) of 15 dimpt linvestissement , au paragraphe the Act is replaced by the following: 127(9) de la mme loi, est remplac par ce qui suit : (a.1) 15% of the amount by which the taxpayers SR&ED qualified expenditure pool at the end of the year exceeds the total of all amounts each of which is the super- 20 allowance benefit amount for the year in respect of the taxpayer in respect of a province, a.1) 15 % de lexcdent du compte de dpenses admissibles de recherche et de 20 dveloppement du contribuable la fin de lanne sur le total des montants reprsentant chacun lavantage relatif la superdduction pour lanne relativement au contribuable et 25 une province;

(6) Paragraph (a.3) of the definition in(6) Lalina a.3) de la dfinition de crdit vestment tax credit in subsection 127(9) of 25 dimpt linvestissement , au paragraphe the Act is replaced by the following: 127(9) de la mme loi, est remplac par ce qui suit : (a.3) if the taxpayer is a taxable Canadian corporation, the total of (i) the specified percentage of the portion of the taxpayers pre-production mining 30 expenditure described in subparagraph (a)(i) of the definition pre-production mining expenditure, and (ii) the specified percentage of the portion  of the taxpayers pre-production mining 35  expenditure described in subparagraph   (a)(ii) of the definition pre-production    mining expenditure, a.3) si le contribuable est une socit cana- 30 dienne imposable, le total des sommes suivantes : (i) la somme qui correspond au pourcentage dtermin de la partie de sa dpense minire prparatoire qui est vise 35 au sous-alina a)(i) de la dfinition de dpense minire prparatoire , (ii) la somme qui correspond au pourcentage dtermin de la partie de sa dpense minire prparatoire qui est vise 40 au sous-alina a)(ii) de cette dfinition;

(7) Paragraph (a) of the definition pre(7) Lalina a) de la dfinition de dpense production mining expenditure in subsec- 40 minire prparatoire , au paragraphe 127(9) tion 127(9) of the Act is replaced by the de la mme loi, est remplac par ce qui suit : following:

36

Jobs and Growth, 2012 (a) is a Canadian exploration expense and would be (i) described in paragraph (f) of the definition Canadian exploration expense in subsection 66.1(6) if the expression 5 mineral resource in that paragraph were defined to mean a mineral deposit from which the principal mineral to be extracted is diamond, a base or precious metal deposit, or a mineral deposit from which 10 the principal mineral to be extracted is an industrial mineral that, when refined, results in a base or precious metal, or  (ii) described in paragraph (g), and not in   paragraph (f), of the definition Canadian 15  exploration expense in subsection 66.1(6)   if the expression mineral resource in   paragraph (g) were defined to mean a   mineral deposit from which the principal   mineral to be extracted is diamond, a base 20  or precious metal deposit, or a mineral   deposit from which the principal mineral to   be extracted is an industrial mineral that,   when refined, results in a base or precious   metal, and 25 (8) Paragraphs (a) and (b) of the definition qualified expenditure in subsection 127(9) of the Act are replaced by the following: (a) an amount that is an expenditure incurred in the year by the taxpayer in respect of 30 scientific research and experimental development and is (i) an expenditure described in subpara-    graph 37(1)(a)(i),  (ii) 80% of an expenditure described in 35 any of subparagraphs 37(1)(a)(i.01) to (iii), (iii) an expenditure for first term shareduse-equipment or second term shared-useequipment, or (iv) an expenditure described in subpara- 40 graph 37(1)(b)(i), or (b) a prescribed proxy amount of the taxpayer for the year, a) dune part, constitue des frais dexploration au Canada et, selon le cas :

60-61 ELIZ. II

(i) serait vise lalina f) de la dfinition de frais dexploration au Canada au paragraphe 66.1(6) si le terme ressource 5 minrale cet alina sentendait dun gisement minral dont le principal minral extrait est le diamant, dun gisement de mtal de base ou de mtal prcieux ou dun gisement minral dont le principal minral 10 extrait est un minral industriel qui, une fois raffin, donne un mtal de base ou un mtal prcieux, (ii) serait vise lalina g) de la dfinition de frais dexploration au Canada au 15 paragraphe 66.1(6) mais non lalina f) de cette dfinition, si le terme ressource minrale lalina g) sentendait dun gisement minral dont le principal minral extrait est le diamant, dun gisement de 20 mtal de base ou de mtal prcieux ou dun gisement minral dont le principal minral extrait est un minral industriel qui, une fois raffin, donne un mtal de base ou un mtal prcieux; 25 (8) Les alinas a) et b) de la dfinition de dpense admissible , au paragraphe 127(9) de la mme loi, sont remplacs par ce qui suit : a) soit une dpense relative des activits de 30 recherche scientifique et de dveloppement exprimental qui, selon le cas : (i) est vise au sous-alina 37(1)a)(i), (ii) reprsente 80 % dune dpense vise lun des sous-alinas 37(1)a)(i.01) (iii), 35 (iii) est affecte du matriel vocations multiples de premire priode ou du matriel vocations multiples de deuxime priode, (iv) est vise au sous-alina 37(1)b)(i); b) soit un montant de remplacement vis par rglement applicable au contribuable pour lanne. 40

2011-2012

Emploi et croissance (2012) (9) Paragraph (a) of the definition quali(9) Le sous-alina a)(iv) de la dfinition de fied expenditure in subsection 127(9) of the dpense admissible , au paragraphe 127(9) Act, as enacted by subsection (8), is amended de la mme loi, dict par le paragraphe (8), by adding or at the end of subparagraph est abrog. (ii) and by repealing subparagraph (iv). 5 (10) Paragraph (a) of the definition qual(10) Le sous-alina a)(iii) de la dfinition 5 ified expenditure in subsection 127(9) of the de dpense admissible , au paragraphe Act, as amended by subsection (9), is 127(9) de la mme loi, dict par le paraamended by adding or at the end of graphe (8), est abrog. subparagraph (i) and by repealing subpara- 10 graph (iii). (11) The portion of the definition quali(11) Le passage de la dfinition de bien fied property in subsection 127(9) of the Act admissible , au paragraphe 127(9) de la 10 before paragraph (a) is replaced by the mme loi, prcdant lalina a) est remplac following: 15 par ce qui suit :

37

qualified property bien admissible

qualified property, of a taxpayer, means property (other than a qualified resource property) that is

bien admissible Relativement un contri bien admissible buable, bien ( lexclusion dun bien minier qualified 15 property admissible) qui est :

(12) The definition qualified property in (12) La dfinition de bien admissible , subsection 127(9) of the Act is amended by 20 au paragraphe 127(9) de la mme loi, est striking out or at the end of paragraph (a), modifie par adjonction, aprs lalina b), de by adding or at the end of paragraph (b) ce qui suit : and by adding the following after paragraph (b):   (b.1) prescribed energy generation and con- 25 b.1) soit un bien pour la production et 20     servation property acquired by the taxpayer  lconomie dnergie vis par rglement,    after March 28, 2012,  acquis par le contribuable aprs le 28 mars   2012, (13) Subparagraphs (c)(iv) to (xiii) of the (13) Les sous-alinas c)(iv) (xiii) de la definition qualified property in subsection dfinition de bien admissible , au para- 25 127(9) of the Act are replaced by the 30 graphe 127(9) de la mme loi, sont remplacs following: par ce qui suit : (iv) storing grain, or (v) harvesting peat, (iv) lentreposage du grain, (v) la rcolte de tourbe;

(14) The portion of paragraph (c.1) of the (14) Le passage de lalina c.1) de la 30 definition qualified property in subsection 35 dfinition de bien admissible , au para127(9) of the Act before subparagraph (i) is graphe 127(9) de la mme loi, prcdant le replaced by the following: sous-alina (i) est remplac par ce qui suit : (c.1) property (other than property described in paragraph (b.1)) to be used by the taxpayer in Canada primarily for the purpose of 40 producing or processing electrical energy or steam in a prescribed area, if c.1) soit qui est un bien (sauf un bien vis lalina b.1)) quil compte utiliser au Canada 35 principalement pour la production ou la transformation dnergie lectrique ou de vapeur dans une rgion vise par rglement, dans le cas o, la fois :

38

Jobs and Growth, 2012 (15) The portion of paragraph (d) of the definition qualified property in subsection 127(9) of the Act before subparagraph (i) is replaced by the following: (d) to be leased by the taxpayer to a lessee 5 (other than a person exempt from tax under this Part because of section 149) who can reasonably be expected to use the property in Canada primarily for any of the purposes referred to in paragraph (c), but this para- 10 graph does not apply to property that is prescribed for the purposes of paragraph (b) or (b.1) unless (15) Le passage de lalina d) de la dfinition de bien admissible , au paragraphe 127(9) de la mme loi, prcdant le sous-alina (i) est remplac par ce qui suit :

60-61 ELIZ. II

d) soit quil compte louer un preneur ( 5 lexclusion dune personne exonre, par leffet de larticle 149, de limpt prvu par la prsente partie) dont il est raisonnable de sattendre ce quil utilise ce bien au Canada principalement lune des fins vises 10 lalina c); toutefois, le prsent alina ne sapplique un bien qui est vis par rglement pour lapplication des alinas b) ou b.1) que si, selon le cas :

(16) La dfinition de pourcentage dter- 15 (16) The definition specified percentage in subsection 127(9) of the Act is amended by 15 min , au paragraphe 127(9) de la mme loi, est modifie par adjonction, aprs lalina a), adding the following after paragraph (a): de ce qui suit :     (a.1) in respect of a qualified resource  a.1) dans le cas dun bien minier admissible   property acquired by a taxpayer primarily  acquis par un contribuable principalement 20     for use in Nova Scotia, New Brunswick,  pour tre utilis en Nouvelle-cosse, au   Prince Edward Island, Newfoundland and 20 Nouveau-Brunswick, lle-du-Prince   Labrador, the Gasp Peninsula or the pre-  douard, Terre-Neuve-et-Labrador, dans la    scribed offshore region, and that is acquired  pninsule de Gasp ou dans la zone extrac     25  (i) after March 28, 2012 and before 2014,  tire vise par rglement, qui est acquis :    (i) aprs le 28 mars 2012 et avant 2014, 10%,     10 %,  (ii) after 2013 and before 2017, 10% if the 25    (ii) aprs 2013 et avant 2017, 10 % si le property     bien, selon le cas :   (A) is acquired by the taxpayer under a     (A) est acquis par le contribuable en 30 written agreement of purchase and sale    conformit avec une convention crite entered into by the taxpayer before     dachat-vente quil a conclue avant le 29 March 29, 2012, or 30     mars 2012,   (B) is acquired as part of a phase of a     (B) est acquis dans le cadre dune phase project and     de projet laquelle lun des noncs ci- 35  (I) the construction of the phase was    aprs sapplique :  started by, or on behalf of, the     (I) la construction de la phase a t taxpayer before March 29, 2012 35    entreprise par le contribuable, ou pour (and for this purpose construction     son compte, avant le 29 mars 2012 ( does not include obtaining permits      cette fin, ne sont pas des travaux de 40 or regulatory approvals, conducting    construction lobtention des permis ou environmental assessments, commu-     des autorisations rglementaires, les nity consultations or impact benefit 40     valuations environnementales, la studies, and similar activities), or     consultation des collectivits, les tu (II) the engineering and design work    des sur les rpercussions et les 45  for the construction of the phase, as    avantages et les activits semblables),  evidenced in writing, was started by,

2011-2012                         

Emploi et croissance (2012)   (II) les travaux de conception et or on behalf of, the taxpayer before   dingnierie pour la construction de March 29, 2012 (and for this purpose   la phase, documents lappui, ont t engineering and design work does not   entrepris par le contribuable, ou pour include obtaining permits or regula-   son compte, avant le 29 mars 2012 ( 5 tory approvals, conducting environ- 5  cette fin, ne sont pas des travaux de mental assessments, community   conception et dingnierie lobtention consultations or impact benefit stud-    des permis ou des autorisations ries, and similar activities), and   glementaires, les valuations environ(iii) in any other case,   nementales, la consultation des 10 10 (A) in 2014 and 2015, 5%, and  collectivits, les tudes sur les rper  cussions et les avantages et les (B) after 2015, 0%,   activits semblables),    (iii) dans les autres cas :   (A) en 2014 et en 2015, 5 %, 15    (B) aprs 2015, 0 %; (17) Lalina j) de la dfinition de pour(17) The definition specified percentage centage dtermin , au paragraphe 127(9) in subsection 127(9) of the Act is amended by de la mme loi, est remplac par ce qui suit : striking out and at the end of paragraph (i) and by replacing paragraph (j) with the 15 following: (j) in respect of a pre-production mining expenditure of the taxpayer that is described in subparagraph (a)(i) of the definition preproduction mining expenditure and that is 20 incurred (i) before 2013, 10%, (ii) in 2013, 5%, and    (k) in respect of a pre-production mining 25  expenditure of the taxpayer that is described   in subparagraph (a)(ii) of the definition pre-   production mining expenditure and that is    incurred   30 (i) before 2014, 10%,   (ii) after 2013 and before 2016, 10% if the    expenditure is incurred   (A) under a written agreement entered   into by the taxpayer before March 29,   35 2012, or  (B) as part of the development of a new    mine and      (iii) after 2013, 0%, and j) dans le cas dune dpense minire prpa- 20 ratoire du contribuable vise au sous-alina a)(i) de la dfinition de ce terme qui est engage : (i) avant 2013, 10 %, (ii) en 2013, 5 %, (iii) aprs 2013, 0 %; k) dans le cas dune dpense minire prparatoire du contribuable vise au sous-alina a)(ii) de la dfinition de ce terme qui est 30 engage : (i) avant 2014, 10 %, (ii) aprs 2013 et avant 2016, 10 % si la dpense, selon le cas : (A) est engage aux termes dune convention crite conclue par le contri- 35 buable avant le 29 mars 2012, (B) est engage dans le cadre de la mise en valeur dune nouvelle mine laquelle lun des noncs ci-aprs sapplique : (I) la construction de la mine a t 40 entreprise par le contribuable, ou pour son compte, avant le 29 mars 2012 ( 25

39

40                                                     

Jobs and Growth, 2012 60-61 ELIZ. II   cette fin, ne sont pas des travaux de (I) the construction of the mine was   construction lobtention des permis ou started by, or on behalf of, the   des autorisations rglementaires, les taxpayer before March 29, 2012   valuations environnementales, la (and for this purpose construction   consultation des collectivits, les tu- 5 does not include obtaining permits 5  des sur les rpercussions et les or regulatory approvals, conducting   avantages et les activits semblables), environmental assessments, commu-   nity consultations or impact benefit  (II) les travaux de conception et   studies, and similar activities), or  dingnierie pour la construction de  la mine, documents lappui, ont t 10 (II) the engineering and design work 10  entrepris par le contribuable, ou pour for the construction of the mine, as   son compte, avant le 29 mars 2012 ( evidenced in writing, was started by,   cette fin, ne sont pas des travaux de or on behalf of, the taxpayer before   conception et dingnierie lobtention March 29, 2012 (and for this purpose   des permis ou des autorisations r- 15 engineering and design work does not 15  glementaires, les valuations environinclude obtaining permits or regula-   nementales, la consultation des tory approvals, conducting environ-   collectivits, les tudes sur les rpermental assessments, community   cussions et les avantages et les consultations or impact benefit stud-   activits semblables), ies, and similar activities), and 20 20    (iii) dans les autres cas : (iii) in any other case,    (A) en 2014, 7 %, (A) in 2014, 7%,   (B) en 2015, 4 %, (B) in 2015, 4%, and    (C) aprs 2015, 0 %. (C) after 2015, 0%;

phase phase

qualified resource property bien minier admissible

(18) Subsection 127(9) of the Act is 25 (18) Le paragraphe 127(9) de la mme loi 25 est modifi par adjonction, selon lordre amended by adding the following in alphaalphabtique, de ce qui suit : betical order:   phase, of a project, means a discrete expan-  bien minier admissible Relativement un bien minier   sion in the extraction, processing or production contribuable, bien btiment, machine ou admissible   capacity of the project of a taxpayer beyond a 30matriel viss par rglement qui est acquis 30 qualified resource   property   capacity level that was attained before March par le contribuable aprs le 28 mars 2012, qui   29, 2012 and which expansion in capacity was na pas t utilis, ni acquis en vue dtre utilis   the taxpayers demonstrated intention immedi- ou lou, quelque fin que ce soit avant son   acquisition par le contribuable et qui est ately before that date;   35 qualified resource property, of a taxpayer, 35destin :   means property that is a prescribed building or  a) soit tre utilis par le contribuable au   prescribed machinery and equipment, that is  Canada principalement lune des fins     acquired by the taxpayer after March 28, 2012,  suivantes :   that has not been used, or acquired for use or  (i) lexploitation dun puits de ptrole ou   lease, for any purpose whatever before it was 40 de gaz ou lextraction de ptrole ou de gaz 40    acquired by the taxpayer and that is naturel dun gisement naturel de ptrole ou    (a) to be used by the taxpayer in Canada  de gaz naturel,     primarily for the purpose of   (ii) lextraction de minraux dune res   source minrale, (i) operating an oil or gas well or extract-    ing petroleum or natural gas from a natural 45   accumulation of petroleum or natural gas,

2011-2012                                                                                              

Emploi et croissance (2012)  (iii) la transformation des minerais sui(ii) extracting minerals from a mineral    vants : resource,    (A) les minerais tirs de ressources (iii) processing   minrales, lexclusion du minerai de (A) ore (other than iron ore or tar sands   fer et du minerai de sables asphaltiques, 5 ore) from a mineral resource to any stage 5  jusqu un stade ne dpassant pas celui that is not beyond the prime metal stage   du mtal primaire ou son quivalent,  or its equivalent,   (B) le minerai de fer tir de ressources (B) iron ore from a mineral resource to   minrales jusqu un stade ne dpassant any stage that is not beyond the pellet   pas celui de la boulette ou son quiva- 10 10 stage or its equivalent, or  lent,  (C) tar sands ore from a mineral re-   (C) le minerai de sables asphaltiques source to any stage that is not beyond   tir de ressources minrales jusqu un the crude oil stage or its equivalent,   stade ne dpassant pas celui du ptrole  (iv) producing industrial minerals,  15 brut ou son quivalent,   (v) processing heavy crude oil recovered 15 (iv) la production de minraux industriels, from a natural reservoir in Canada to a   (v) la transformation du ptrole brut lourd stage that is not beyond the crude oil stage   extrait dun rservoir naturel situ au  or its equivalent,  Canada jusqu un stade ne dpassant pas   (vi) Canadian field processing, celui du ptrole brut ou son quivalent, 20    (vii) exploring or drilling for petroleum or 20 (vi) le traitement prliminaire au Canada,  natural gas, or  (vii) lexploration ou le forage en vue de  (viii) prospecting or exploring for or  dcouvrir du ptrole ou du gaz naturel,   developing a mineral resource, or  (viii) la prospection ou lexploration en  (b) to be leased by the taxpayer to a lessee  vue de dcouvrir ou de mettre en valeur 25  (other than a person exempt from tax under 25 une ressource minrale;  this Part because of section 149) who can   b) soit tre donn en location par le reasonably be expected to use the property in   contribuable un preneur ( lexclusion Canada primarily for any of the purposes   dune personne qui est exonre, par leffet referred to in paragraph (a), but this para-   de larticle 149, de limpt prvu par la 30 graph does not apply to prescribed machinery 30  prsente partie) dont il est raisonnable de  and equipment unless  sattendre ce quil utilise le bien au Canada  (i) the property is leased in the ordinary  principalement lune ou plusieurs des fins  course of carrying on a business in Canada  vises lalina a); toutefois, le prsent alina  by a corporation whose principal business  ne sapplique aux machines et matriel viss 35  is any of, or a combination of, leasing 35 par rglement que si, selon le cas :  property, lending money, purchasing con-   (i) le bien est donn en location dans le ditional sales contracts, accounts receiva-   cours normal de lexploitation dune en ble, bills of sale, chattel mortgages or  treprise au Canada par une socit dont  hypothecary claims on movables, bills of  lentreprise principale consiste louer des 40  exchange or other obligations representing 40 biens, prter de largent ou acheter des  all or part of the sale price of merchandise  contrats de vente conditionnelle, des  or services,  comptes-clients, des contrats de vente,   des crances hypothcaires mobilires,   des lettres de change ou dautres crances 45

41

42

Jobs and Growth, 2012 60-61 ELIZ. II    (ii) the property is manufactured and  qui reprsentent tout ou partie du prix de    leased in the ordinary course of carrying  vente de marchandises et de services, ou     on business in Canada by a corporation  consiste en plusieurs de ces activits,    whose principal business is manufacturing   (ii) le bien est fabriqu et donn en   property that it sells or leases, or 5  location dans le cours normal de lexploi- 5    (iii) the property is leased in the ordinary  tation dune entreprise au Canada par une    course of carrying on business in Canada  socit dont lentreprise principale consiste    by a corporation the principal business of  fabriquer des biens quelle vend ou loue,     which is selling or servicing property of   (iii) le bien est lou dans le cours normal   that type, 10  de lexploitation dune entreprise au Cana- 10   and, for the purpose of this definition, Canada  da par une socit dont lentreprise princi  includes the offshore region prescribed for the  pale consiste vendre ou entretenir des   purpose of the definition specified percentage;  biens de ce type.   Pour lapplication de la prsente dfinition,   Canada comprend la zone extractire qui 15  est vise par rglement pour lapplication de la  dfinition de pourcentage dtermin .    phase Phase dun projet dun contribuable phase  phase qui consiste en un largissement distinct de la  capacit dextraction, de traitement, de transfor- 20  mation ou de production du projet au-del de  tout niveau atteint avant le 29 mars 2012, lequel  largissement correspond lintention manifeste  du contribuable immdiatement avant cette date. (19) Le passage du paragraphe 127(10.1) 25 (19) The portion of subsection 127(10.1) of the Act before paragraph (a) is replaced by 15 de la mme loi prcdant lalina a) est remplac par ce qui suit : the following:

Additions to investment tax credit

(10.1) Pour lapplication de lalina e) de la (10.1) For the purposes of paragraph (e) of Crdit dimpt linvestissement dfinition de crdit dimpt linvestissethe definition investment tax credit in submajor ment au paragraphe (9), le montant corres- 30 section (9), if a corporation was throughout a taxation year a Canadian-controlled private 20 pondant 20 % du moins lev des montants cicorporation, there shall be added in computing aprs est ajouter dans le calcul du crdit the corporations investment tax credit at the dimpt linvestissement dune socit la fin end of the year the amount that is 20% of the de lanne dimposition tout au long de laquelle elle a t une socit prive sous contrle 35 least of canadien : (20) The portion of subsection 127(11) of 25 (20) Le passage du paragraphe 127(11) de la mme loi prcdant lalina a) est remplac the Act before paragraph (a) is replaced by par ce qui suit : the following:

Interpretation

(11) Pour lapplication des dfinitions de 40 Prcisions (11) For the purposes of the definitions qualified property and qualified resource bien admissible et bien minier admissible 30 au paragraphe (9) : property in subsection (9), (21) The portion of paragraph 127(11)(b) of the Act before subparagraph (i) is replaced by the following: (21) Le passage de lalina 127(11)b) de la mme loi prcdant le sous-alina (i) est 45 remplac par ce qui suit :

2011-2012

Emploi et croissance (2012) (b) for greater certainty, the purposes referred to in paragraph (c) of the definition qualified property and paragraph (a) of the definition qualified resource property in subsection (9) do not include 5 (22) Paragraph 127(11.2)(a) of the Act is replaced by the following: (a) qualified property, qualified resource property and first term shared-use-equipment are deemed not to have been acquired, and 10 (23) Paragraph 127(11.2)(a) of the Act, as enacted by subsection (22), is replaced by the following: (a) qualified property and qualified resource property are deemed not to have been 15 acquired, and (24) Paragraph 127(11.2)(b) of the Act is replaced by the following: (b) expenditures included in an eligible child care space expenditure are deemed not to 20 have been incurred (25) Paragraph 127(11.5)(a) of the Act is replaced by the following: (a) the amount of an expenditure (other than a prescribed proxy amount or an amount 25 described in paragraph (b)) incurred by a taxpayer in a taxation year is deemed to be the amount of the expenditure determined under subsection (11.6); and b) il est entendu que les fins vises lalina c) de la dfinition de bien admissible et lalina a) de la dfinition de bien minier admissible , au paragraphe (9), ne compren5 nent pas : (22) Lalina 127(11.2)a) de la mme loi est remplac par ce qui suit : a) un bien admissible, un bien minier admissible et du matriel vocations multi10 ples de premire priode; (23) Lalina 127(11.2)a) de la mme loi, dict par le paragraphe (22), est remplac par ce qui suit : a) un bien admissible et un bien minier 15 admissible; (24) Lalina 127(11.2)b) de la mme loi est remplac par ce qui suit : b) les dpenses comprises dans une dpense admissible relative une place en garderie. (25) Lalina 127(11.5)a) de la mme loi est 20 remplac par ce qui suit : a) le montant dune dpense, sauf un montant de remplacement vis par rglement et le montant vis lalina b), engage par un contribuable au cours dune anne dimposi- 25 tion est rput gal au montant de la dpense, dtermin selon le paragraphe (11.6);

43

(26) Subsection 127(11.5) of the Act, as 30 (26) Le paragraphe 127(11.5) de la mme amended by subsection (25), is replaced by loi, modifi par le paragraphe (25), est 30 the following: remplac par ce qui suit :
Adjustments to qualified expenditures

(11.5) For the purposes of the definition (11.5) Pour lapplication de la dfinition de Rajustement des dpenses qualified expenditure in subsection (9), the dpense admissible au paragraphe (9), le admissibles amount of an expenditure (other than a 35 montant dune dpense, sauf un montant de prescribed proxy amount) incurred by a taxremplacement vis par rglement, engage par payer in a taxation year is deemed to be the un contribuable au cours dune anne dimpo- 35 amount of the expenditure determined under sition est rput gal au montant de la dpense, subsection (11.6). dtermin selon le paragraphe (11.6). (27) The portion of subsection 127(11.6) of 40 (27) Le passage du paragraphe 127(11.6) the Act after paragraph (b) and before de la mme loi prcdant lalina a) est 40 paragraph (c) is replaced by the following: remplac par ce qui suit :

44

Jobs and Growth, 2012 the amount of the expenditure incurred by the taxpayer for the service or property and the cost to the taxpayer of the property are deemed to be

60-61 ELIZ. II

(11.6) Pour lapplication du paragraphe Cots pour personnes ayant (11.5), lorsquun contribuable engagerait une un lien de dpendance dpense un moment donn, compte non tenu du paragraphe (26), en contrepartie de la fourniture ou de la prestation, par une personne 5 ou une socit de personnes (appeles fournisseur au prsent paragraphe) avec laquelle il a un lien de dpendance ce moment, dun bien ou dun service, sauf un service quune personne lui rend titre demploy, le montant 10 de la dpense quil engage relativement au bien ou au service et le cot du bien pour lui sont rputs correspondre celle des sommes ciaprs qui est applicable :

(28) Subparagraph 127(11.6)(d)(i) of the (28) Le sous-alina 127(11.6)b)(i) de la 15 Act is replaced by the following: 5 mme loi est remplac par ce qui suit : (i) the cost to the taxpayer of the property otherwise determined, and (i) le cot du bien pour le contribuable, dtermin par ailleurs,

(29) Subsection 127(11.8) of the Act is (29) Lalina 127(11.8)c) de la mme loi est amended by adding and at the end of 20 abrog. paragraph (a), by striking out and at the 10 end of paragraph (b) and by repealing paragraph (c). (30) Subsection 127(33) of the Act is replaced by the following:
Certain nonarms length transfers

(30) Le paragraphe 127(33) de la mme loi est remplac par ce qui suit :

(33) Subsections (27) to (29), (34) and (35) 15 (33) Les paragraphes (27) (29), (34) et (35) Certains transferts entre do not apply to a taxpayer or partnership (in this ne sappliquent pas au contribuable ou la parties ayant un subsection referred to as the transferor) that socit de personnes (appel cdant au 25 lien de dpendance disposes of a property to a person or partnership prsent paragraphe) qui dispose dun bien en (in this subsection and subsections (34) and (35) faveur dune personne ou dune socit de referred to as the purchaser), that does not 20 personnes (appele acheteur au prsent deal at arms length with the transferor, if the paragraphe et aux paragraphes (34) et (35)) purchaser acquired the property in circumavec lequel il a un lien de dpendance si 30 stances where the cost of the property to the lacheteur a acquis le bien dans des circonspurchaser would have been an expenditure of tances o son cot pour lui aurait t, pour lui, the purchaser described in subclause 25 u n e d p e n s e v i s e a u x s u b d i v i s i o n s 37(8)(a)(ii)(A)(III) or (B)(III) (as those sub37(8)a)(ii)(A)(III) ou (B)(III), dans leur version clauses read on March 29, 2012) but for applicable au 29 mars 2012, net t le sous- 35 subparagraph 2902(b)(iii) of the Income Tax alina 2902b)(iii) du Rglement de limpt sur Regulations. le revenu. (31) Subsections (1) and (8) apply in 30 (31) Les paragraphes (1) et (8) sapplirespect of expenditures made after 2012. quent relativement aux dpenses effectues 40 aprs 2012. (32) Subsections (2), (9), (24), (25) and (29) apply in respect of expenditures made after 2013. (32) Les paragraphes (2), (9), (24), (25) et (29) sappliquent relativement aux dpenses effectues aprs 2013.

2011-2012

Emploi et croissance (2012) (33) Subsections (3), (18), (20) to (22) and (30) are deemed to have come into force on March 29, 2012. (33) Les paragraphes (3), (18), (20) (22) et (30) sont rputs tre entrs en vigueur le 29 mars 2012.

45

(34) Les paragraphes (4) et (6) sappli(34) Subsections (4) and (6) apply to taxation years ending after March 28, 2012. 5 quent aux annes dimposition se terminant 5 aprs le 28 mars 2012. (35) Subsections (5) and (19) apply to taxation years that end after 2013, except that for taxation years that include January 1, 2014 (35) Les paragraphes (5) et (19) sappliquent aux annes dimposition se terminant aprs 2013. Toutefois, pour ce qui est des annes dimposition qui comprennent le 1er 10 (a) the reference to 15% in paragraph 10 janvier 2014 : (a.1) of the definition investment tax a) la mention 15 % lalina a.1) de la credit in subsection 127(9) of the Act, as dfinition de crdit dimpt linvestisenacted by subsection (5), is to be read as a sement , au paragraphe 127(9) de la reference to the percentage that is the total mme loi, dict par le paragraphe (5), 15 15 est remplace par le pourcentage qui of correspond au total des pourcentages (i) 20% multiplied by the proportion suivants : that the number of days that are in the taxation year and before 2014 is of the number of days in the taxation year, and (ii) 15% multiplied by the proportion 20 that the number of days that are in the taxation year and after 2013 is of the number of days in the taxation year; and (b) the reference to 20% in the portion of subsection 127(10.1) of the Act before 25 paragraph (a), as enacted by subsection (19), is to be read as a reference to the percentage that is the total of (i) 15% multiplied by the proportion that the number of days that are in the 30 taxation year and before 2014 is of the number of days in the taxation year, and (ii) 20% multiplied by the proportion that the number of days that are in the taxation year and after 2013 is of the 35 number of days in the taxation year. (i) le rsultat de la multiplication de 20 % par le rapport entre le nombre de 20 jours de lanne dimposition qui sont antrieurs 2014 et le nombre total de jours de lanne dimposition, (ii) le rsultat de la multiplication de 15 % par le rapport entre le nombre de 25 jours de lanne dimposition qui sont postrieurs 2013 et le nombre total de jours de lanne dimposition; b) la mention 20 % dans le passage du paragraphe 127(10.1) de la mme loi 30 prcdant lalina a), dict par le paragraphe (19), est remplace par le pourcentage qui correspond au total des pourcentages suivants : (i) le rsultat de la multiplication de 35 15 % par le rapport entre le nombre de jours de lanne dimposition qui sont antrieurs 2014 et le nombre total de jours de lanne dimposition, (ii) le rsultat de la multiplication de 40 20 % par le rapport entre le nombre de jours de lanne dimposition qui sont postrieurs 2013 et le nombre total de jours de lanne dimposition.

46

Jobs and Growth, 2012 (36) Subsections (7) and (17) apply in respect of expenditures incurred after March 28, 2012. (36) Les paragraphes (7) et (17) sappliquent relativement aux dpenses engages aprs le 28 mars 2012.

60-61 ELIZ. II

(37) Les paragraphes (10), (23) et (26) (37) Subsections (10), (23) and (26) to (28) 5 come into force on February 1, 2017. 5 (28) entrent en vigueur le 1er fvrier 2017. (38) Subsections (11) to (16) apply in respect of property acquired after March 28, 2012. (38) Les paragraphes (11) (16) sappliquent relativement aux biens acquis aprs le 28 mars 2012.

28. (1) Subparagraph (f)(i) of the defini28. (1) Le sous-alina c)(i) de la dfinition tion refundable investment tax credit in 10 de crdit dimpt linvestissement rem- 10 subsection 127.1(2) of the Act is replaced by boursable , au paragraphe 127.1(2) de la the following: mme loi, est remplac par ce qui suit : (i) the portion of the amount required by subsection 127(10.1) to be added in computing the taxpayers investment tax 15 credit at the end of the year that is in respect of qualified expenditures incurred by the taxpayer in the year, and (i) le montant ajouter selon le paragraphe 127(10.1) dans le calcul du crdit dimpt linvestissement de la socit la fin de 15 lanne au titre dune dpense admissible engage par la socit au cours de lanne,

(2) Subsection 127.1(2.01) of the Act is (2) Le paragraphe 127.1(2.01) de la mme replaced by the following: 20 loi est remplac par ce qui suit :
Addition to refundable investment tax credit

(2.01) In the case of a taxpayer that is a (2.01) Le crdit dimpt linvestissement 20 Montant ajouter au crdit Canadian-controlled private corporation other remboursable dune socit prive sous contrle dimpt linvestissement than a qualifying corporation or an excluded canadien, autre quune socit admissible ou remboursable corporation, the refundable investment tax une socit exclue, pour une anne dimposition credit of the taxpayer for a taxation year is the 25 correspond lexcdent du total vis lalina amount, if any, by which 25 a) sur celui vis lalina b) : (a) the total of (i) the portion of the amount required by subsection 127(10.1) to be added in computing the taxpayers investment tax 30 credit at the end of the year that is in respect of qualified expenditures incurred by the taxpayer in the year, and (ii) all amounts determined under paragraph (a.1) of the definition investment 35 tax credit in subsection 127(9) in respect of expenditures for which an amount is included in subparagraph (i) exceeds (b) the total of 40 (i) the portion of the total of all amounts deducted by the taxpayer under subsection 127(5) for the year or a preceding taxation year (other than an amount deemed by subsection (3) to have been so deducted for 45 a) le total des sommes suivantes : (i) la somme ajouter selon le paragraphe 127(10.1) dans le calcul du crdit dimpt linvestissement de la socit la fin de lanne au titre dune dpense admissible 30 engage par la socit au cours de lanne, (ii) les sommes calcules selon lalina a.1) de la dfinition de crdit dimpt linvestissement , au paragraphe 127(9), au titre dune dpense pour laquelle une 35 somme est incluse au sous-alina (i); b) le total des sommes suivantes : (i) la partie du total des sommes dduites par la socit en application du paragraphe 127(5) pour lanne ou pour une anne 40 dimposition antrieure, sauf une somme rpute par le paragraphe (3) avoir t ainsi

2011-2012

Emploi et croissance (2012) the year) that can reasonably be considered to be in respect of the total determined under paragraph (a), and (ii) the portion of the total of all amounts required by subsection 127(6) to be 5 deducted in computing the taxpayers investment tax credit at the end of the year that can reasonably be considered to be in respect of the total determined under paragraph (a). 10 (3) Subsections (1) and (2) come into force on February 1, 2017. 29. (1) Paragraph 128(2)(d.1) of the Act is replaced by the following: (d.1) where, by reason of paragraph (d), a 15 taxation year of the individual is not a calendar year, (i) paragraph 146(5)(b) shall, for the purpose of the application of subsection 146(5) to the taxation year, be read as 20 follows: (b) the amount, if any, by which (i) the amount, if any, by which the taxpayers RRSP deduction limit for the particular calendar year in which the 25 taxation year ends exceeds the total of all contributions made by an employer in the particular calendar year to a pooled registered pension plan in respect of the 30 taxpayer exceeds (ii) the total of the amounts deducted under this subsection and subsection (5.1) in computing the taxpayers income for any preceding taxation year that ends in the 35 particular calendar year., and (ii) paragraph 146(5.1)(b) shall, for the purpose of the application of subsection 146(5.1) to the taxation year, be read as 40 follows: (b) the amount, if any, by which (i) the amount, if any, by which the taxpayers RRSP deduction limit for the particular calendar year in which the 45 dduite pour lanne, quil est raisonnable de considrer comme se rapportant au total calcul selon lalina a), (ii) la partie du total des sommes dduire en application du paragraphe 127(6) dans 5 le calcul du crdit dimpt linvestissement de la socit la fin de lanne, quil est raisonnable de considrer comme se rapportant au total calcul selon lalina a). (3) Les paragraphes (1) et (2) entrent en 10 vigueur le 1er fvrier 2017. 29. (1) Lalina 128(2)d.1) de la mme loi est remplac par ce qui suit : d.1) dans le cas o, par leffet de lalina d), lanne dimposition du particulier nest pas 15 une anne civile, les rgles ci-aprs sappliquent : (i) pour lapplication du paragraphe 146(5) cette anne dimposition, lalina 20 146(5)b) est remplac par ce qui suit : b) lexcdent de la somme vise au sousalina (i) sur le total vis au sous-alina (ii) : (i) lexcdent du maximum dductible au titre des REER du contribuable pour lanne civile donne dans laquelle lanne 25 dimposition prend fin sur le total des cotisations verses par un employeur au cours de lanne civile donne dans un rgime de pension agr collectif relative30 ment au contribuable, (ii) le total des sommes dduites en application du prsent paragraphe et du paragraphe (5.1) dans le calcul du revenu du contribuable pour une anne dimposition antrieure qui prend fin dans lanne 35 civile donne, (ii) pour lapplication du paragraphe 146(5.1) cette anne dimposition, lalina 146(5.1)b) est remplac par ce qui 40 suit : b) lexcdent de la somme vise au sousalina (i) sur le total vis au sous-alina (ii) :

47

48

Jobs and Growth, 2012 taxation year ends exceeds the total of all contributions made by an employer in the particular calendar year to a pooled registered pension plan in respect of the 5 taxpayer exceeds (ii) the total of the amount deducted under subsection (5) in computing the taxpayers income for the year and the amounts deducted under this subsection and sub- 10 section (5) in computing the taxpayers income for any preceding taxation year that ends in the particular calendar year.;

60-61 ELIZ. II

(i) lexcdent du maximum dductible au titre des REER du contribuable pour lanne civile donne dans laquelle lanne dimposition prend fin sur le total des cotisations verses par un employeur au 5 cours de lanne civile donne dans un rgime de pension agr collectif relativement au contribuable, (ii) le total de la somme dduite en application du paragraphe (5) dans le 10 calcul du revenu du contribuable pour lanne et des sommes dduites en application du prsent paragraphe et du paragraphe (5) dans le calcul de son revenu pour une anne dimposition antrieure qui 15 prend fin dans lanne civile donne;

(2) Subsection (1) comes into force or is (2) Le paragraphe (1) entre en vigueur ou deemed to have come into force on the day on 15 est rput tre entr en vigueur la date which the Pooled Registered Pension Plans dentre en vigueur de la Loi sur les rgimes Act comes into force. 20 de pension agrs collectifs. 30. (1) Subsection 128.1(1) of the Act is 30. (1) Le paragraphe 128.1(1) de la amended by striking out and at the end of mme loi est modifi par adjonction, aprs paragraph (c.2) and by adding the following 20 lalina c.2), de ce qui suit : after paragraph (c.2):    (c.3) if the taxpayer is a corporation that was,  c.3) si le contribuable est une socit qui Oprations de   immediately before the particular time, con-  tait contrle par une socit non-rsidente 25 transfert de  socits  trangres  trolled by a particular non-resident corpora-  donne immdiatement avant le moment   affilies  tion and the taxpayer owned, immediately 25 donn et quil dtenait, immdiatement avant  socit arrivant   au Canada  before the particular time, one or more shares  le moment donn, une ou plusieurs actions    of one or more non-resident corporations  dune ou de plusieurs socits non-rsidentes   (each of which is in this paragraph referred to  (appeles chacune socit affilie dtermi- 30    as a subject affiliate) that, immediately after  ne au prsent alina) qui, immdiatement    the particular time, were or that became, as 30 aprs le moment donn, taient ou sont    part of a transaction or event or series of  devenues dans le cadre dune opration, dun    transactions or events that includes the  vnement ou dune srie doprations ou    taxpayer having become resident in Canada  dvnements qui comprend le moment o le 35     foreign affiliates of the taxpayer, then  contribuable commence rsider au Cana     (i) in computing the paid-up capital, at any 35 da des socits trangres affilies du    time after the time that is immediately after  contribuable, les rgles ci-aprs sappliquent :    the particular time, of any particular class  (i) la somme obtenue par la formule ci   of shares of the capital stock of the  aprs est dduire dans le calcul du capital 40    taxpayer there is to be deducted the amount  vers, tout moment aprs le moment    determined by the formula immdiatement aprs le moment donn, au 40     titre dune catgorie donne dactions du   A B/C   capital-actions du contribuable :     where   A B/C 45     A is the lesser of  o :

Foreign affiliate dumping immigrating corporation

2011-2012                                                                              

Emploi et croissance (2012)  (A) the paid-up capital in respect of  A reprsente la moins leve des sommes  all of the shares of the capital stock  suivantes :  of the taxpayer at the time that is  (A) le capital vers au titre de  immediately after the particular time,  lensemble des actions du capital and 5 actions du contribuable au moment 5   (B) the total of all amounts each of  immdiatement aprs le moment  which is the fair market value at the  donn,   particular time of (B) le total des sommes dont cha  (I) a share of the capital stock of a  cune reprsente la juste valeur mar subject affiliate owned by the 10 chande au moment donn : 10  taxpayer at the particular time, or  (I) dune action du capital-actions  (II) an amount owing by the  dune socit affilie dtermine  subject affiliate to the taxpayer at  qui appartient au contribuable ce   the particular time, moment,    B is the paid-up capital in respect of the 15 (II) dune somme due au contri- 15 particular class of shares of the capital  buable par la socit affilie  stock of the taxpayer at the time that is  dtermine ce moment,  immediately after the particular time,   B le capital vers au titre de la catgorie  and  donne dactions du capital-actions du  C is the paid-up capital in respect of all 20 contribuable au moment immdiate- 20  the shares of the capital stock of the  ment aprs le moment donn,  taxpayer at the time that is immediately   C le capital vers au titre de lensemble  after the particular time, and  des actions du capital-actions du contri (ii) for the purposes of Part XIII, the  buable au moment immdiatement  taxpayer is deemed, immediately after the 25 aprs le moment donn, 25  particular time, to have paid to the   (ii) pour lapplication de la partie XIII, le particular non-resident corporation, and   contribuable est rput, immdiatement the particular non-resident corporation is   aprs le moment donn, avoir vers la deemed, immediately after the particular   socit non-rsidente donne, et celle-ci est time, to have received from the taxpayer, a 30  rpute, immdiatement aprs le moment 30 dividend equal to the amount, if any, by   donn, avoir reu du contribuable, un  which the amount determined under clause  dividende gal lexcdent de la somme  (B) of the description of A in subparagraph  dtermine selon la division (B) de ll (i) exceeds the amount determined under  ment A de la formule figurant au sous clause (A) of the description of A in 35 alina (i) sur la somme dtermine selon la 35  subparagraph (i); and  division (A) de cet lment; (2) Subsection 128.1(3) of the Act is replaced by the following: (2) Le paragraphe 128.1(3) de la mme loi est remplac par ce qui suit :

49

Paid-up capital adjustment

(3) In computing the paid-up capital at any (3) Pour le calcul du capital vers, un Montant de time in respect of a class of shares of the capital 40 moment donn, au titre dune catgorie dac- 40 redressement du capital vers stock of a corporation tions du capital-actions dune socit : (a) there is to be deducted an amount equal to the lesser of A and B, and added an amount equal to the lesser of A and C, where a) la valeur de llment A ou, si elle est moins leve, la valeur de llment B est dduire dans ce calcul, et la valeur de

50

Jobs and Growth, 2012 A is the absolute value of the difference between llment A ou, si elle est moins leve, la valeur de llment C est ajouter dans ce calcul, o :

60-61 ELIZ. II

(i) the total of all amounts deemed by subsection 84(3), (4) or (4.1) to be a A reprsente la valeur absolue de la diffrence 5 dividend on shares of the class paid 5 entre les totaux suivants : before that time by the corporation, and (i) le total des sommes rputes, en vertu (ii) the total that would be determined des paragraphes 84(3), (4) ou (4.1), tre under subparagraph (i) if this Act were un dividende vers par la socit avant ce read without reference to subsection (2), moment sur des actions de la catgorie, B is the total of all amounts required by 10 (ii) le total qui serait dtermin selon le 10 subsection (2) to be added in computing the sous-alina (i) si la prsente loi sapplipaid-up capital in respect of the class before quait compte non tenu du paragraphe (2), that time, and C le total des sommes dduire, aux termes du C is the total of all amounts required by paragraphe (2), dans le calcul du capital subsection (2) to be deducted in computing 15 vers au titre de la catgorie avant ce 15 moment; the paid-up capital in respect of the class before that time; and B le total des sommes ajouter, aux termes du (b) there is to be added an amount equal to the lesser of 20  (A) the total of all amounts deemed by   subsection 84(3), (4) or (4.1) to be a    dividend on shares of the class paid after   March 28, 2012 and before that time by   the corporation 25   exceeds   (B) the total that would be determined   under clause (A) if this Act were read   without reference to subparagraph   (c.3)(i), and 30   (ii) the total of all amounts required by   subparagraph (c.3)(i) to be deducted in   computing the paid-up capital in respect of    the class before that time.         (i) the amount, if any, by which paragraphe (2), dans le calcul du capital vers au titre de la catgorie avant ce 20 moment, b) la moins leve des sommes ci-aprs est ajouter dans ce calcul : (i) lexcdent du total vis la division (A) sur celui vis la division (B) : (A) le total des sommes rputes, en 25 vertu des paragraphes 84(3), (4) ou (4.1), tre un dividende vers par la socit sur des actions de la catgorie aprs le 28 mars 2012 et avant ce moment, 30 (B) le total qui serait dtermin selon la division (A) si la prsente loi sappliquait compte non tenu du sous-alina c.3)(i), (ii) le total des sommes dduire, aux 35 termes du sous-alina c.3)(i), dans le calcul du capital vers au titre de la catgorie avant ce moment.

(3) Subsection (1) applies in respect of 35 (3) Le paragraphe (1) sapplique relativement aux socits qui deviennent rsidentes 40 corporations that become resident in Canada du Canada aprs le 28 mars 2012. after March 28, 2012. (4) Subsection (2) is deemed to have come into force on March 29, 2012. (4) Le paragraphe (2) est rput tre entr en vigueur le 29 mars 2012.

31. (1) Subsection 138.1(7) of the Act is 40 31. (1) Le paragraphe 138.1(7) de la mme loi est remplac par ce qui suit : replaced by the following: 45

2011-2012
Non-application of subsections (1) to (6)

Emploi et croissance (2012)

51

(7) Les paragraphes (1) (6) ne sappliquent (7) Subsections (1) to (6) do not apply to the Non-application des paragraphes pas au titulaire dune police fonds rserv qui holder of a segregated fund policy with respect (1) (6) est tablie ou souscrite titre de rgime de to such a policy that is issued or effected as or under a pooled registered pension plan, regispension agr, de rgime de pension agr tered pension plan, registered retirement income 5 collectif, de rgime enregistr dpargne- 5 fund, registered retirement savings plan or retraite, de fonds enregistr de revenu de retraite TFSA. ou de compte dpargne libre dimpt. (2) Subsection (1) comes into force or is (2) Le paragraphe (1) entre en vigueur ou deemed to have come into force on the day on est rput tre entr en vigueur la date which the Pooled Registered Pension Plans 10 dentre en vigueur de la Loi sur les rgimes 10 Act comes into force. de pension agrs collectifs. 32. (1) The description of D in paragraph 32. (1) Llment D de la formule figurant (b) of the definition unused RRSP deduction lalina b) de la dfinition de dductions room in subsection 146(1) of the Act is inutilises au titre des REER , au parareplaced by the following: 15 graphe 146(1) de la mme loi, est remplac 15 par ce qui suit : D is the total of all amounts each of which is (i) an amount deducted by the taxpayer under any of subsections (5) to (5.2), in computing the taxpayers 20 income for the year, (ii) an amount deducted by the taxpayer under paragraph 10 of Article XVIII of the Canada-United States Tax Convention signed at Washington on September 26, 1980 or a similar 25 provision in another tax treaty, in computing the taxpayers taxable income for the year, (iii) a contribution made by an employer in the year to a pooled registered 30 pension plan in respect of the taxpayer,    or   (iv) the amount, if any, by which the   taxpayers exempt-income contribution   amount (as defined in subsection 35  147.5(1)) for the year exceeds the   taxpayers unused non-deductible   PRPP room (as defined in subsection   147.5(1)) at the end of the preceding   taxation year, and 40     (2) The portion of subsection 146(1.1) of the Act before the formula is replaced by the following: D le total des sommes reprsentant chacune : (i) soit une somme dduite par le contribuable en application de lun 20 des paragraphes (5) (5.2) dans le calcul de son revenu pour lanne, (ii) soit une somme dduite par le contribuable en application du paragraphe 10 de larticle XVIII de la 25 Convention Canada-tats-Unis en matire dimpts, signe Washington le 26 septembre 1980, ou dune disposition semblable dun autre trait fiscal, dans le calcul de son revenu imposable 30 pour lanne, (iii) soit une cotisation verse par un employeur au cours de lanne dans un rgime de pension agr collectif 35 relativement au contribuable, (iv) soit lexcdent de la cotisation provenant du revenu exonr, au sens du paragraphe 147.5(1), du contribuable pour lanne sur sa somme inutilise non dductible au titre des 40 RPAC, au sens du mme paragraphe, la fin de lanne dimposition prcdente, (2) Le passage du paragraphe 146(1.1) de la mme loi prcdant la formule est rem- 45 plac par ce qui suit :

52
Restriction financially dependent

Jobs and Growth, 2012

60-61 ELIZ. II

(1.1) Pour lapplication de lalina b) de la (1.1) For the purposes of paragraph (b) of the Restriction personne dfinition de remboursement de primes au definition refund of premiums in subsection financirement charge paragraphe (1), de la division 60l)(v)(B.01), de (1), clause 60(l)(v)(B.01), the definition eligila dfinition de particulier admissible ble individual in subsection 60.02(1), subparagraph 104(27)(e)(i) and section 147.5, it is 5 au paragraphe 60.02(1), du sous-alina 5 104(27)c)(i) et de larticle 147.5, il faut assumed, unless the contrary is established, that an individuals child or grandchild was not supposer, sauf preuve du contraire, que lenfant financially dependent on the individual for ou le petit-enfant dun particulier ntait pas support immediately before the individuals financirement la charge du particulier death if the income of the child or grandchild 10 immdiatement avant le dcs de celui-ci si le 10 for the taxation year preceding the taxation year revenu de lenfant ou du petit-enfant pour in which the individual died exceeded the lanne dimposition prcdant celle du dcs amount determined by the formula du particulier dpassait la somme obtenue par la formule suivante : (3) Lalina 146(5)a) de la mme loi est 15 (3) Paragraph 146(5)(a) of the Act is amended by adding the following after 15 modifi par adjonction, aprs le sous-alina (iii), de ce qui suit : subparagraph (iii):    (iii.1) de la fraction de la prime qui tait (iii.1) that was an exempt-income contri-     une cotisation provenant du revenu exobution amount (as defined in subsection      nr, au sens du paragraphe 147.5(1), pour 20 147.5(1)) for any taxation year,   une anne dimposition, (4) Paragraph 146(5)(b) of the Act is 20 (4) Lalina 146(5)b) de la mme loi est remplac par ce qui suit : replaced by the following: (b) the amount, if any, by which the taxpayers RRSP deduction limit for the year exceeds the total of all contributions made by an employer in the year to a pooled registered 25 pension plan in respect of the taxpayer. (5) Paragraph 146(5.1)(b) of the Act is replaced by the following: (b) the amount, if any, by which the taxpayers RRSP deduction limit for the year 30 exceeds the total of all amounts each of which is (i) the amount deducted under subsection (5) in computing the taxpayers income for 35 the year, or   (ii) a contribution made by an employer in   the year to a pooled registered pension plan    in respect of the taxpayer. b) lexcdent de son maximum dductible au titre des REER pour lanne sur le total des 25 cotisations verses par un employeur au cours de lanne dans un rgime de pension agr collectif relativement au contribuable. (5) Lalina 146(5.1)b) de la mme loi est 30 remplac par ce qui suit : b) lexcdent de son maximum dductible au titre des REER pour lanne sur le total des sommes reprsentant chacune : (i) la somme dduite en application du paragraphe (5) pour lanne dans le calcul 35 de son revenu, (ii) une cotisation verse par un employeur au cours de lanne dans un rgime de pension agr collectif relativement au 40 contribuable.

(6) Le sous-alina 146(8.2)b)(iii) de la (6) Subparagraph 146(8.2)(b)(iii) of the 40 mme loi est remplac par ce qui suit : Act is replaced by the following: (iii) was not paid by way of a transfer of an amount to a registered retirement savings plan from (iii) ni du transfert dun montant un rgime enregistr dpargne-retraite par45 tir :

2011-2012      

Emploi et croissance  (A) a pooled registered pension plan in   circumstances to which subsection    147.5(21) applied, or (B) a specified pension plan in circumstances to which subsection (21) ap- 5 plied, (7) Subsection 146(21.2) of the Act is replaced by the following:

(2012) (A) soit dun rgime de pension agr collectif, dans les circonstances vises au paragraphe 147.5(21), (B) soit dun rgime de pension dtermin, dans les circonstances vises au 5 paragraphe (21);

53

(7) Le paragraphe 146(21.2) de la mme loi est remplac par ce qui suit :

Specified pension plan account

(21.2) For the purposes of paragraph (21.2) Pour lapplication de lalina (8.2)b), Rgime de (8.2)(b), subsection (8.21), paragraphs (16)(a) 10 du paragraphe (8.21), des alinas (16)a) et b) et 10 pension dtermin compte and (b) and 18(1)(u), subparagraph (a)(i) of the 18(1)u), du sous-alina a)(i) de la dfinition de definition excluded right or interest in sub droit, participation ou intrt exclu au section 128.1(10), paragraph (b) of the definiparagraphe 128.1(10), de lalina b) de la tion excluded premium in subsection dfinition de prime exclue au paragraphe 146.01(1), paragraph (c) of the definition 15 146.01(1), de lalina c) de la dfinition de 15 excluded premium in subsection 146.02(1), prime exclue au paragraphe 146.02(1), des subsections 146.3(14) and 147(19), section paragraphes 146.3(14) et 147(19), de larticle 147.3 and paragraph 147.5(21)(c), and for the 147.3 et de lalina 147.5(21)c) ainsi que des purposes of any regulations made under subdispositions rglementaires prises en application section 147.1(18), an individuals account under 20 du paragraphe 147.1(18), le compte dun 20 a specified pension plan is deemed to be a particulier dans le cadre dun rgime de pension registered retirement savings plan under which dtermin est rput tre un rgime enregistr the individual is the annuitant. dpargne-retraite dont le particulier est le rentier. (8) Les paragraphes (1) (7) entrent en 25 (8) Subsections (1) to (7) come into force or are deemed to have come into force on the 25 vigueur ou sont rputs tre entrs en vigueur la date dentre en vigueur de la day on which the Pooled Registered Pension Loi sur les rgimes de pension agrs collecPlans Act comes into force. tifs. 33. (1) La dfinition de rgime enregis- 30 33. (1) The portion of the definition regtr dpargne-tudes , au paragraphe istered education savings plan in subsection 146.1(1) of the Act before paragraph (a) is 30 146.1(1) de la mme loi, est remplace par ce qui suit : replaced by the following:

registered education savings plan or RESP rgime enregistr dpargnetudes ou REEE

registered education savings plan or RESP means

rgime enregistr dpargne-tudes ou rgime REEE Rgime dpargne-tudes qui est 35 enregistr dpargnetudes ou enregistr pour lapplication de la prsente loi REEE ou rgime enregistr dpargne-tudes avec ses registered education modifications successives. Toutefois, sauf pour savings plan or RESP lapplication des paragraphes (7) et (7.1) et de la partie X.4, un rgime cesse dtre un rgime 40 enregistr dpargne-tudes le lendemain du jour compter duquel son enregistrement est rvoqu aux termes du paragraphe (13).

(2) Larticle 146.1 de la mme loi est (2) Section 146.1 of the Act is amended by 35 modifi par adjonction, aprs le paragraphe 45 adding the following after subsection (1): (1), de ce qui suit :

54

Jobs and Growth, 2012 60-61 ELIZ. II    (1.1) A subscriber under an RESP that  (1.1) Le souscripteur dun REEE dans le Election Choix   allows accumulated income payments and a cadre duquel il est permis deffectuer des   holder of an RDSP may jointly elect in paiements de revenu accumul et le titulaire   prescribed form to have subsection (1.2) apply dun REEI peuvent faire un choix conjoint, sur   in respect of a beneficiary under the RESP if, at 5le formulaire prescrit, afin que le paragraphe 5   the time the election is made, the beneficiary is (1.2) sapplique relativement un bnficiaire   du REEE si, au moment o le choix est fait, also the beneficiary under the RDSP and      (a) the beneficiary has a severe and pro- celui-ci est galement bnficiaire du REEI et,    longed mental impairment that prevents, or selon le cas :    can reasonably be expected to prevent, the 10 a) le bnficiaire a une dficience mentale 10    beneficiary from enrolling in a qualifying  grave et prolonge qui lempche, ou pourrait    educational program at a post-secondary  vraisemblablement lempcher, de sinscrire    un programme de formation admissible dans  educational institution; or      (b) the RESP meets the conditions described  un tablissement denseignement postsecon  15  in clause (2)(d.1)(iii)(A) or (B) to make an 15 daire;    b) le REEE remplit les conditions nonces  accumulated income payment.    aux divisions (2)d.1)(iii)(A) ou (B) relatives     au versement de paiements de revenu accu    mul.       (1.2) If an election is made under subsection  (1.2) Si le document concernant le choix est 20 Effet du choix Effect of election   (1.1) and is filed by the promoter of the RESP prsent au ministre par le promoteur du REEE   with the Minister without delay, then notwith- sans dlai aprs que le choix a t fait, un   standing paragraph (2)(d.1) and any terms of the 20paiement de revenu accumul dans le cadre du   RESP required by that paragraph, an accumu- REEE peut tre fait au REEI malgr lalina   lated income payment under the RESP may be (2)d.1) et toute modalit du REEE en dcoulant. 25  made to the RDSP. (3) Paragraph 146.1(2)(i.1) of the Act is (3) Lalina 146.1(2)i.1) de la mme loi est replaced by the following: 25 remplac par ce qui suit : (i.1) if the plan allows accumulated income payments, the plan provides that it must be terminated before March of the year following the year in which the first such payment is made out of the plan; 30 (4) Paragraph 146.1(7.1)(a) of the Act is replaced by the following: (a) each accumulated income payment (other than an accumulated income payment made under subsection (1.2)) received in the year 35 by the taxpayer under a registered education savings plan; and (5) Subsections (2) to (4) come into force on January 1, 2014. i.1) sil est permis deffectuer des paiements de revenu accumul dans le cadre du rgime, le rgime prvoit quil doit tre mis fin au 30 rgime avant mars de lanne suivant celle au cours de laquelle le premier semblable paiement est effectu sur le rgime; (4) Lalina 146.1(7.1)a) de la mme loi est remplac par ce qui suit : 35 a) chaque paiement de revenu accumul, sauf celui effectu aux termes du paragraphe (1.2), quil reoit au cours de lanne dans le cadre dun rgime enregistr dpargne40 tudes; (5) Les paragraphes (2) (4) entrent en vigueur le 1er janvier 2014.

2011-2012

Emploi et croissance (2012) 34. (1) Paragraph 146.3(2)(f) of the Act is 34. (1) Lalina 146.3(2)f) de la mme loi amended by striking out or at the end of est modifi par adjonction, aprs le soussubparagraph (vi), by adding or at the end alina (vii), de ce qui suit : of subparagraph (vii) and by adding the following after subparagraph (vii): 5    (viii) a pooled registered pension plan in  (viii) dun rgime de pension agr col    accordance with subsection 147.5(21); lectif en conformit avec le paragraphe 5   147.5(21); (2) Subsection 146.3(14.1) of the Act is replaced by the following: (2) Le paragraphe 146.3(14.1) de la mme loi est remplac par ce qui suit :

55

Transfer to PRPP or RPP

(14.1) An amount is transferred from a 10 (14.1) Une somme est transfre du fonds Transfert un registered retirement income fund of an annuienregistr de revenu de retraite dun rentier 10 RPA ou un RPAC tant in accordance with this subsection if the conformment au prsent paragraphe si, selon le amount cas :    a) elle est transfre sur lordre du rentier  (a) is transferred at the direction of the    annuitant directly to an account of the 15 directement son compte dans le cadre dun    annuitant under a pooled registered pension  rgime de pension agr collectif; 15   plan; or b) elle est transfre sur lordre du rentier (b) is transferred at the direction of the annuitant directly to a registered pension plan of which, at any time before the transfer, the 20 annuitant was a member (within the meaning assigned by subsection 147.1(1)) or to a prescribed registered pension plan and is allocated to the annuitant under a money purchase provision (within the meaning 25 assigned by subsection 147.1(1)) of the plan. directement un rgime de pension agr dont il tait un participant, au sens du paragraphe 147.1(1), avant le transfert ou un rgime de pension agr vis par rgle- 20 ment et elle est attribue au rentier aux termes dune disposition cotisations dtermines, au sens du mme paragraphe, du rgime.

(3) Subsections (1) and (2) come into force (3) Les paragraphes (1) et (2) entrent en or are deemed to have come into force on the vigueur ou sont rputs tre entrs en 25 day on which the Pooled Registered Pension vigueur la date dentre en vigueur de la Plans Act comes into force. 30 Loi sur les rgimes de pension agrs collectifs. 35. (1) The definition registered disability savings plan in subsection 146.4(1) of the Act is replaced by the following:
registered disability savings plan or RDSP rgime enregistr dpargneinvalidit ou REEI

35. (1) La dfinition de rgime enregistr dpargne-invalidit , au paragraphe 30 146.4(1) de la mme loi, est remplace par ce qui suit :

registered disability savings plan or RDSP rgime enregistr dpargne-invalidit ou rgime enregistr means a disability savings plan that satisfies the 35 REEI Rgime dpargne-invalidit qui remdpargneconditions in subsection (2), but does not plit les conditions nonces au paragraphe (2), 35 invalidit ou REEI include a plan to which subsection (3) or (10) lexclusion de tout rgime auquel les paragraregistered disability applies. phes (3) ou (10) sappliquent. savings plan or
RDSP

(2) Paragraph (d) of the definition con(2) Lalina d) de la dfinition de cotisatribution in subsection 146.4(1) of the Act is 40 tion , au paragraphe 146.4(1) de la mme 40 replaced by the following: loi, est remplac par ce qui suit :

56

Jobs and Growth, 2012 (d) other than for the purposes of paragraphs (4)(f) to (h) and (n) and paragraph (b) of the definition advantage in subsection 205(1), (i) a specified RDSP payment as defined in subsection 60.02(1), or 5  (ii) an accumulated income payment made    to the plan under subsection 146.1(1.2).   d) sauf pour lapplication des alinas (4)f) h) et n) et de lalina b) de la dfinition de avantage au paragraphe 205(1) :

60-61 ELIZ. II

(i) les paiements de REEI dtermins au 5 sens du paragraphe 60.02(1), (ii) les paiements de revenu accumul faits au rgime en vertu du paragraphe 146.1(1.2).

(3) Lalina c) de la dfinition de titu(3) Paragraph (c) of the definition laire , au paragraphe 146.4(1) de la mme 10 holder in subsection 146.4(1) of the Act is replaced by the following: 10 loi, est remplac par ce qui suit : (c) the beneficiary if, at that time, the beneficiary is not an entity described in paragraph (a) or (b) and has rights under the plan to make decisions (either alone or with other holders of the plan) concerning the 15 plan, except where the only such right is a right to direct that disability assistance payments be made as provided for in subparagraph (4)(n)(ii). c) le bnficiaire, si, ce moment, il nest pas une entit vise aux alinas a) ou b) et a le droit aux termes du rgime de prendre des dcisions (seul ou de concert avec dautres 15 titulaires du rgime) concernant le rgime, sauf dans le cas o son seul droit cet gard consiste ordonner que des paiements daide linvalidit soient effectus conformment au sous-alina (4)n)(ii). 20

specified maximum amount plafond

(4) Subsection 146.4(1) of the Act is 20 (4) Le paragraphe 146.4(1) de la mme loi amended by adding the following in alphaest modifi par adjonction, selon lordre betical order: alphabtique, de ce qui suit :  specified maximum amount, for a calendar  plafond Relativement un rgime d plafond   year in respect of a disability savings plan, pargne-invalidit pour une anne civile, la plus 25 specified   maximum means the amount that is the greater of amount 25leve des sommes suivantes :      (a) the amount determined by the formula set  a) la somme obtenue par la formule figurant    out in paragraph (4)(l) in respect of the plan  lalina (4)l) relativement au rgime pour    for the calendar year, and  lanne;      (b) the amount determined by the formula  b) la somme obtenue par la formule sui- 30     vante :  A+B 30     A+B    where     A is 10% of the fair market value of the  o :    property held by the plan trust at the  A reprsente 10 % de la juste valeur mar   beginning of the calendar year (other than  chande des biens dtenus par la fiducie de 35    annuity contracts held by the plan trust 35 rgime au dbut de lanne ( lexception    that, at the beginning of the calendar year,  des contrats de rente quelle dtient et qui,    are not described in paragraph (b) of the  au dbut de lanne, ne sont pas viss    definition qualified investment in sub-  lalina b) de la dfinition de placement     section 205(1)), and admissible au paragraphe 205(1)), 40      B is the total of all amounts each of which is 40 B le total des sommes dont chacune repr    sente :  (i) a periodic payment under an annuity   contract held by the plan trust at the   beginning of the calendar year (other than

2011-2012                             

Emploi et croissance (2012)  (i) un paiement priodique prvu par an annuity contract described at the begin-   un contrat de rente dtenu par la fiducie ning of the calendar year in paragraph (b)   de rgime au dbut de lanne ( of the definition qualified investment in   lexception dun contrat de rente qui, subsection 205(1)) that is paid to the plan   au dbut de lanne, est vis lalina 5 5 trust in the calendar year, or   b) de la dfinition de placement (ii) if the periodic payment under such an   admissible au paragraphe 205(1)) annuity contract is not made to the plan   qui est vers la fiducie de rgime au trust because the plan trust disposed of the   cours de lanne, right to that payment in the calendar year, a   (ii) si le paiement priodique prvu par 10 reasonable estimate of that payment on the 10  un tel contrat de rente nest pas vers assumption that the annuity contract had   la fiducie de rgime du fait quelle a been held throughout the calendar year and   dispos du droit au paiement au cours no rights under the contract were disposed    de lanne, une estimation raisonnable of in the calendar year.   de ce paiement, tant admis que le 15   contrat de rente a t dtenu tout au   long de lanne et quaucun droit dans   le cadre du contrat na fait lobjet dune   disposition au cours de lanne. (5) Paragraphs 146.4(1.2)(b) to (f) of the 15 (5) Les alinas 146.4(1.2)b) f) de la mme 20 loi sont remplacs par ce qui suit : Act are replaced by the following: (b) the time that is immediately before the earliest time in a calendar year when the total disability assistance payments, other than non-taxable portions, made from the plan in 20 the year and while it was a specified disability savings plan exceeds $10,000 (or such greater amount as is required to satisfy the condition in subparagraph (d)(i)); (c) the time that is immediately before the 25 time that (i) a contribution is made to the plan, (ii) an amount described in any of paragraphs (a) and (b) and subparagraph (d)(ii) of the definition contribution in subsec- 30 tion (1) is paid into the plan, (iii) the plan is terminated, (iv) the plan ceases to be a registered disability savings plan as a result of the 35 application of paragraph (10)(a), or (v) is the beginning of the first calendar  year throughout which the beneficiary   under the plan has no severe and prolonged   impairments with the effects described in   40 paragraph 118.3(1)(a.1); and   b) le moment immdiatement avant le premier moment dune anne civile o le total des paiements daide linvalidit, lexclusion des parties non imposables, effectus 25 sur le rgime au cours de lanne, pendant quil tait un rgime dpargne-invalidit dtermin, excde 10 000 $ ou toute somme plus leve qui permet de remplir la condition nonce au sous-alina d)(i); 30 c) le moment immdiatement avant le moment o, selon le cas : (i) une cotisation est verse au rgime, (ii) une somme vise aux alinas a) ou b) ou au sous-alina d)(ii) de la dfinition de 35 cotisation au paragraphe (1) est verse au rgime, (iii) il est mis fin au rgime, (iv) le rgime cesse dtre un rgime enregistr dpargne-invalidit en raison 40 de lapplication de lalina (10)a), (v) commence la premire anne civile tout au long de laquelle le bnficiaire du rgime na pas de dficiences graves et prolonges dont les effets sont dcrits 45 lalina 118.3(1)a.1);

57

58                          

Jobs and Growth, 2012 (d) the time immediately following the end of a calendar year if (i) in the year the total amount of disability assistance payments made from the plan to the beneficiary is less than the amount 5 determined by the formula set out in paragraph (4)(l) in respect of the plan for the year (or such lesser amount as is supported by the property of the plan), and (ii) the year is not the calendar year in 10 which the plan became a specified disability savings plan. (6) Subsection 146.4(3) of the Act is replaced by the following: d) le moment immdiatement aprs la fin dune anne civile si, la fois :

60-61 ELIZ. II

(i) le total des paiements daide linvalidit effectus sur le rgime au bnficiaire au cours de lanne est infrieur la 5 somme obtenue par la formule figurant lalina (4)l) relativement au rgime pour lanne ou toute somme infrieure pouvant tre verse compte tenu de la 10 valeur des biens du rgime, (ii) lanne en cause nest pas celle dans laquelle le rgime est devenu un rgime dpargne-invalidit dtermin. (6) Le paragraphe 146.4(3) de la mme loi 15 est remplac par ce qui suit :
Nullit de lenregistrement

Registered status nullified

(3) A disability savings plan is deemed never 15 (3) Un rgime dpargne-invalidit est rput to have been a registered disability savings plan ne jamais avoir t un rgime enregistr dpargne-invalidit sauf si : unless (a) the issuer of the plan provides without delay notification of the plans establishment in prescribed form containing prescribed 20 information to the specified Minister; and (b) if the beneficiary is the beneficiary under another registered disability savings plan at the time the plan is established, that other 25 plan is terminated without delay. (7) Subparagraphs 146.4(4)(n)(i) to (iii) of the Act are replaced by the following: (i) if the calendar year is not a specified year for the plan, the total amount of disability assistance payments made from 30 the plan to the beneficiary in the calendar year shall not exceed the specified maximum amount for the calendar year, except that, in calculating that total amount, any payment made following a transfer in the 35 calendar year from another plan in accordance with subsection (8) is to be disregarded if it is made (A) to satisfy an undertaking described 40 in paragraph (8)(d), or (B) in lieu of a payment that would otherwise have been permitted to be made from the other plan in the calendar year had the transfer not occurred, and a) lmetteur avise le ministre responsable sans dlai de ltablissement du rgime, sur le 20 formulaire prescrit contenant les renseignements prescrits; b) dans le cas o le bnficiaire est bnficiaire dun autre rgime enregistr dpargneinvalidit au moment de ltablissement du 25 rgime, il est mis fin lautre rgime sans dlai. (7) Les sous-alinas 146.4(4)n)(i) (iii) de la mme loi sont remplacs par ce qui suit : (i) si lanne en cause nest pas une anne 30 dtermine pour le rgime, le montant total des paiements daide linvalidit verss au bnficiaire aux termes du rgime au cours de lanne ne peut excder le plafond pour cette anne; toutefois, pour le calcul 35 de ce montant total, il nest pas tenu compte dun paiement faisant suite un transfert effectu partir dun autre rgime au cours de lanne conformment au 40 paragraphe (8) qui, selon le cas : (A) a pour but de remplir lengagement prvu lalina (8)d),

2011-2012

Emploi et croissance (2012) (ii) if the beneficiary attained the age of 27 years, but not the age of 59 years, before the calendar year, the beneficiary has the right to direct that, within the constraints imposed by subparagraph (i) and para- 5 graph (j), one or more disability assistance payments be made from the plan to the beneficiary in the calendar year; (B) est effectu en remplacement dun paiement quil aurait par ailleurs t permis de faire aux termes de lautre rgime au cours de lanne en labsence du transfert, 5 (ii) si le bnficiaire a atteint 27 ans mais non 59 ans avant lanne en cause, il peut ordonner, compte tenu des contraintes prvues au sous-alina (i) et lalina j), quun ou plusieurs paiements daide 10 linvalidit lui soient verss aux termes du rgime au cours de lanne;

59

(8) Le paragraphe 146.4(4) de la mme loi (8) Subsection 146.4(4) of the Act is amended by adding the following after 10 est modifi par adjonction, aprs lalina n), de ce qui suit : paragraph (n): 15    (n.1) the plan provides that, if the beneficiary  n.1) le rgime prvoit que, si le bnficiaire a    attained the age of 59 years before a calendar  atteint 59 ans avant une anne civile, le total    year, the total amount of disability assistance  des paiements daide linvalidit qui lui sont    payments made from the plan to the bene- 15 verss aux termes du rgime au cours de    ficiary in the calendar year shall not be less  lanne doit tre au moins gal la somme 20    than the amount determined by the formula  obtenue par la formule figurant lalina l)    set out in paragraph (l) in respect of the plan  relativement au rgime pour lanne ou    for the calendar year (or such lesser amount  toute somme infrieure pouvant tre verse    as is supported by the property of the plan 20 compte tenu de la valeur des biens de la    fiducie de rgime;  trust); 25 (9) Paragraph 146.4(4)(o) of the Act is replaced by the following: (o) the plan provides that, at the direction of the holders of the plan, the issuer shall 25 transfer all of the property held by the plan trust (or an amount equal to its value) to another registered disability savings plan of the beneficiary, together with all information in its possession (other than information 30 provided to the issuer of the other plan by the specified Minister) that may reasonably be considered necessary for compliance, in respect of the other plan, with the requirements of this Act and with any conditions and 35 obligations imposed under the Canada Disability Savings Act; and (10) Subparagraph 146.4(4)(p)(ii) of the Act is replaced by the following: (ii) the first calendar year 40 (9) Lalina 146.4(4)o) de la mme loi est remplac par ce qui suit : o) le rgime prvoit que, sur lordre des titulaires, lmetteur est tenu de transfrer lensemble des biens dtenus par la fiducie de 30 rgime (ou une somme gale leur valeur) un autre rgime enregistr dpargne-invalidit du bnficiaire de mme que tous les renseignements en sa possession (sauf ceux que le ministre responsable a fournis 35 lmetteur de lautre rgime) quil est raisonnable de considrer comme tant ncessaires pour garantir la conformit de lautre rgime aux exigences de la prsente loi et aux conditions et obligations imposes par la 40 Loi canadienne sur lpargne-invalidit; (10) Le sous-alina 146.4(4)p)(ii) de la mme loi est remplac par ce qui suit : (ii) selon le cas :

60        

Jobs and Growth,  (A) if an election is made under sub-   section (4.1), that includes the time that   the election ceases because of paragraph    (4.2)(b) to be valid, and   (B) in any other case, throughout which 5 the beneficiary has no severe and prolonged impairments with the effects described in paragraph 118.3(1)(a.1).

2012

60-61 ELIZ. II

(A) si le choix prvu au paragraphe (4.1) est fait, la premire anne civile qui comprend le moment o ce choix cesse dtre valide par leffet de lalina (4.2)b), 5 (B) dans les autres cas, la premire anne civile tout au long de laquelle le bnficiaire na pas de dficiences graves et prolonges dont les effets sont 10 dcrits lalina 118.3(1)a.1).

Election on cessation of DTC-eligibility

Election

(11) Larticle 146.4 de la mme loi est (11) Section 146.4 of the Act is amended by adding the following after subsection (4): 10 modifi par adjonction, aprs le paragraphe (4), de ce qui suit :     Choix  (4.1) A holder of a registered disability  (4.1) Le titulaire dun rgime enregistr   savings plan may elect in respect of a dpargne-invalidit peut faire un choix relati- 15 cessation dadmissibilit   au CIPH beneficiary under the plan who is not a DTC- vement au bnficiaire du rgime qui nest pas   eligible individual for a particular taxation year un particulier admissible au CIPH pour une   if 15anne dimposition donne si les conditions ci   aprs sont runies :  (a) a medical doctor licensed to practise     under the laws of a province certifies in  a) un mdecin autoris exercer sa profes- 20    writing that the nature of the beneficiarys  sion par les lois dune province atteste par    condition is such that, in the professional  crit que ltat de sant du bnficiaire est tel    opinion of the medical doctor, the beneficiary 20 que, selon lopinion professionnelle du m   is likely to become a DTC-eligible individual  decin, il est probable que le bnficiaire    for a future taxation year;  devienne un particulier admissible au CIPH 25     au cours dune anne dimposition future;  (b) the beneficiary was a DTC-eligible     individual for the year that immediately  b) le bnficiaire tait un particulier admis  25 sible au CIPH pour lanne prcdant lanne  precedes the particular taxation year;     donne;  (c) the holder makes the election in a manner     and format acceptable to the specified  c) le titulaire fait le choix, dune manire et 30    Minister before the end of the year immedi-  sous une forme que le ministre responsable    ately following the particular taxation year  estime acceptables, avant la fin de lanne    and provides the election and the medical 30 suivant lanne donne et il fournit le    certification in respect of the beneficiary to  document concernant le choix ainsi que    the issuer of the plan; and  lattestation concernant le bnficiaire 35     lmetteur du rgime;  (d) the issuer notifies the specified Minister     of the election in a manner and format  d) lmetteur avise le ministre responsable du   35 choix dune manire et sous une forme que  acceptable to the specified Minister.     celui-ci estime acceptables.    (4.2) An election under subsection (4.1)  (4.2) Le choix prvu au paragraphe (4.1) 40 Caducit du   ceases to be valid at the time that is the earlier of cesse dtre valide au premier en date des choix    moments suivants :  (a) the beginning of the first taxation year for     which the beneficiary is again a DTC-eligible  a) le dbut de la premire anne dimposition    individual; and 40 pour laquelle le bnficiaire redevient un   particulier admissible au CIPH; 45

2011-2012

Transitional rule

Emploi et croissance (2012) 61    (b) the end of the fourth taxation year  b) la fin de la quatrime anne dimposition    following the particular taxation year referred  suivant lanne dimposition donne men   tionne au paragraphe (4.1).  to in subsection (4.1).      (4.3) Unless an election is made under  (4.3) Si 2011 ou 2012 est la premire anne Rgle transitoire   subsection (4.1), if 2011 or 2012 is the first 5civile tout au long de laquelle le bnficiaire 5   calendar year throughout which the beneficiary dun rgime enregistr dpargne-invalidit na   of a registered disability savings plan has no pas de dficiences graves et prolonges dont les   severe and prolonged impairments with the effets sont dcrits lalina 118.3(1)a.1) et quil   effects described in paragraph 118.3(1)(a.1) and na pas t mis fin au rgime, malgr le sous  the plan has not been terminated, then notwith- 10alina (4)p)(ii) en son tat au 28 mars 2012 et 10   standing subparagraph (4)(p)(ii) as it read on toute modalit du rgime en dcoulant, il doit   March 28, 2012 and any terms of the plan tre mis fin au rgime au plus tard le 31   required by that subparagraph, the plan must be dcembre 2014 moins que le choix prvu au   paragraphe (4.1) ne soit fait. terminated no later than December 31, 2014. (12) Paragraph 146.4(8)(c) of the Act is 15 (12) Lalina 146.4(8)c) de la mme loi est 15 remplac par ce qui suit : replaced by the following: (c) the issuer of the prior plan provides the issuer of the new plan with all information in its possession concerning the prior plan (other than information provided to the issuer of the 20 new plan by the specified Minister) as may reasonably be considered necessary for compliance, in respect of the new plan, with the requirements of this Act and with any conditions and obligations imposed under 25 the Canada Disability Savings Act; and c) lmetteur de lancien rgime fournit lmetteur du nouveau rgime tous les renseignements en sa possession concernant lancien rgime (sauf ceux que le ministre 20 responsable a fournis lmetteur du nouveau rgime) quil est raisonnable de considrer comme tant ncessaires pour garantir la conformit du nouveau rgime aux exigences de la prsente loi et aux conditions et 25 obligations imposes par la Loi canadienne sur lpargne-invalidit;

(13) Les paragraphes (2) (5), (7), (8) et (13) Subsections (2) to (5), (7), (8) and (10) (10) et les paragraphes 146.4(4.1) et (4.2) de and subsections 146.4(4.1) and (4.2) of the la mme loi, dicts par le paragraphe (11), 30 Act, as enacted by subsection (11), come into force on January 1, 2014. 30 entrent en vigueur le 1er janvier 2014. (14) Subsection 146.4(4.3) of the Act, as enacted by subsection (11), is deemed to have come into force on March 29, 2012, except that before 2014 it is to be read as follows: (14) Le paragraphe 146.4(4.3) de la mme loi, dict par le paragraphe (11), est rput tre entr en vigueur le 29 mars 2012. Toutefois, avant 2014, il est rput avoir le 35 libell suivant :

(4.3) If 2011 or 2012 is the first calendar year 35 (4.3) Si 2011 ou 2012 est la premire anne throughout which the beneficiary of a registered civile tout au long de laquelle le bnficiaire disability savings plan has no severe and dun rgime enregistr dpargne-invalidit na prolonged impairments with the effects depas de dficiences graves et prolonges dont les 40 scribed in paragraph 118.3(1)(a.1) and the plan effets sont dcrits lalina 118.3(1)a.1) et quil has not been terminated, then notwithstanding 40 na pas t mis fin au rgime, malgr le soussubparagraph (4)(p)(ii) as it read on March 28, alina (4)p)(ii) en son tat au 28 mars 2012 et 2012 and any terms of the plan required by that toute modalit du rgime en dcoulant, il doit subparagraph, the plan must be terminated no tre mis fin au rgime au plus tard le 31 45 later than December 31, 2014. dcembre 2014.

62

Jobs and Growth, 2012 36. (1) The Act is amended by adding the following after section 147.4: 36. (1) La mme loi est modifie par adjonction, aprs larticle 147.4, de ce qui suit :

60-61 ELIZ. II

Definitions

administrator administrateur

designated pooled pension plan rgime de pension collectif dsign

exempt earned income revenu gagn exonr

    Rgimes de pension agrs collectifs Pooled Registered Pension Plans      147.5 (1) The following definitions apply in  147.5 (1) Les dfinitions qui suivent sapDfinitions   this section. 5 pliquent au prsent article.    administrator, of a pooled pension plan, 5 administrateur Est administrateur dun r administra   teur means gime de pension collectif : administrator     a) la socit rsidant au Canada qui est  (a) a corporation resident in Canada that is    responsible for the administration of the plan  responsable de la gestion du rgime et qui    and that is authorized under the Pooled  est autorise en vertu de la Loi sur les 10    Registered Pension Plans Act or a similar 10 rgimes de pension agrs collectifs ou dune    law of a province to act as an administrator  loi provinciale semblable agir en qualit    dadministrateur dun ou de plusieurs rgimes  for one or more pooled pension plans; or      (b) an entity designated in respect of the plan  de pension collectifs;    under section 21 of the Pooled Registered  b) lentit dsigne relativement au rgime 15    Pension Plans Act or any provision of a law 15 en vertu de larticle 21 de la Loi sur les    rgimes de pension agrs collectifs ou de  of a province that is similar to that section.    toute disposition semblable dune loi provin designated pooled pension plan, for a calen-   ciale.  dar year, means a pooled pension plan that, at    any time in the year (other than the year in  cotisation provenant du revenu exonr 20 cotisation   provenant du which the plan became registered as a PRPP), 20Sentend, lgard dun contribuable pour une  revenu exonr  anne dimposition, du total des sommes exempt-income meets any of the following conditions:   contribution suivantes :  amount  (a) the plan has fewer than 10 participating     a) le total des sommes dont chacune repr employers;    (b) the fair market value of the property held  sente une cotisation que le contribuable a 25    verse dans un rgime de pension agr   in connection with the accounts of all 25  collectif pour lanne qui nest pas dductible   members of the plan employed by a particular   dans le calcul de son revenu par leffet du   participating employer exceeds 50% of the   paragraphe (32);   fair market value of the property held in     b) toute somme que le contribuable a 30  connection with the plan;    (c) more than 50% of the members of the 30 dsigne pour lanne aux termes du para   plan are employed by a particular participat-  graphe (34) dans un formulaire prescrit quil    prsente au ministre au plus tard la date    ing employer; or  dchance de production qui lui est appli  (d) it is reasonable to conclude that the   cable pour lanne ou toute date postrieure 35   participation in the plan of one or more   dans les trois annes civiles suivant la fin   participating employers occurs primarily to 35  de lanne que le ministre estime accep  avoid the application of any of paragraphs (a)   table.    to (c).    employeur participant Est un employeur  employeur exempt earned income, of a taxpayer for a  participant un rgime de pension collectif 40 participant   participating taxation year, means the total of all amounts  employer  pour une anne civile lemployeur qui, au cours each of which is an amount that is 40de lanne, selon le cas :

2011-2012

exempt-income contribution amount cotisation provenant du revenu exonr

member participant

participating employer employeur participant

pooled pension plan rgime de pension collectif

Emploi et croissance (2012) 63    (a) not included in the taxpayers earned  a) verse des cotisations au rgime relative   income (as defined in subsection 146(1)) for  ment lensemble de ses employs ou    the year and that would be so included but for  anciens employs ou une catgorie de    paragraph 81(1)(a) as it applies with respect  ceux-ci;    to the Indian Act; and 5 b) verse ladministrateur du rgime les 5      (b) reported by the taxpayer in prescribed  cotisations que des participants au rgime ont    form filed with the Minister by the taxpayers  verses aux termes dun contrat conclu avec    filing-due date for the year, or such later date  celui-ci visant lensemble des employs de    as is acceptable to the Minister, provided that  lemployeur ou une catgorie de ceux-ci.    the later date is within three calendar years 10  montant unique Montant qui ne fait pas 10 montant    following the end of the year. unique partie dune srie de paiements priodiques.   single amount  exempt-income contribution amount, of a    taxpayer for a taxation year, means the total of  participant Particulier, lexception dune  participant    member  (a) all amounts each of which is a contribu- fiducie, qui dtient un compte dans le cadre    tion to a PRPP made by the taxpayer for the 15dun rgime de pension collectif.    year that is not deductible in computing the  participant remplaant Particulier qui tait 15 participant   remplaant  income of the taxpayer because of subsection lpoux ou le conjoint de fait dun participant   successor   (32), and member un rgime de pension agr collectif immdia   tement avant le dcs de celui-ci et qui acquiert,  (b) the amount, if any, designated under    subsection (34) by the taxpayer for the year 20par suite du dcs, tous les droits du participant    in prescribed form filed with the Minister by relatifs au compte de celui-ci dans le cadre du 20    the taxpayers filing-due date for the year, or rgime.    such later date as is acceptable to the  placement non admissible Est un placement  placement non  admissible  Minister, provided that the later date is within non admissible pour un rgime de pension   restricted  three calendar years following the end of the 25collectif :  investment    year.    a) une dette dun participant au rgime; 25  member, of a pooled pension plan, means an    individual (other than a trust) who holds an  b) une action ou une dette dune des entits    ci-aprs ou une participation dans une de ces account under the plan.    entits :  participating employer, in relation to a pooled 30   (i) toute socit, socit de personnes ou pension plan for a calendar year, means an    fiducie dans laquelle un participant au 30  employer that, in the year,   rgime a une participation notable,   (a) makes contributions to the plan in respect     (ii) toute personne ou socit de personnes  of all or a class of its employees or former    ayant un lien de dpendance avec un  35  employees; or  participant au rgime ou avec une personne   (b) remits to the administrator of the plan   ou une socit de personnes vise au sous- 35   contributions made by members of the plan   alina (i);   under a contract with the administrator in    c) un intrt ou, pour lapplication du droit  respect of all or a class of its employees.     pooled pension plan means a plan that is 40 civil, un droit sur une action, une participa  registered under the Pooled Registered Pension  tion ou une dette vise aux alinas a) ou b) ou    un droit dacqurir une telle action, partici- 40 Plan Act or a similar law of a province.   pation ou dette;   d) un bien vis par rglement.

64
pooled registered pension plan or PRPP rgime de pension agr collectif ou RPAC qualifying annuity rente admissible

Jobs and Growth, 2012 60-61 ELIZ. II    rgime de pooled registered pension plan or PRPP  rgime de pension agr collectif ou   pension agr means a pooled pension plan that has been  RPAC Rgime de pension collectif que le collectif ou   RPAC accepted for registration by the Minister for the ministre a accept dagrer pour lapplication de  pooled  purposes of this Act, which registration has not la prsente loi et dont lagrment na pas t registered   been revoked. 5 pension planor 5retir.  PRPP        rgime de qualifying annuity, for an individual, means  rgime de pension collectif Rgime qui est   pension agr en vertu de la Loi sur les rgimes de an annuity that  collectif   pension agrs collectifs ou dune loi provinpooled pension  (a) is payable to  plan  ciale semblable.    (i) the individual for the individuals life,     de or 10 rgime de pension collectif dsign Est un 10 rgimecollectif  pension rgime de pension collectif dsign pour une   dsign  (ii) the individual for the lives, jointly, of anne civile le rgime de pension collectif designated    pooled pension the individual and the individuals spouse lgard duquel lun des faits ci-aprs savre au  plan   or common-law partner and to the survivor cours de lanne, sauf sil sagit de lanne o le    rgime a t agr titre de rgime de pension 15 of them for the survivors life;     (b) is payable beginning no later than the 15agr collectif :     later of  a) le rgime compte moins de dix em    (i) the end of the calendar year in which  ployeurs participants;    the individual attains 71 years of age, and  b) la juste valeur marchande des biens      (ii) the end of the calendar year in which  dtenus dans le cadre des comptes des 20    the annuity is acquired; 20 participants au rgime qui sont au service    dun employeur participant donn excde   (c) unless the annuity is subsequently com-   50 % de la juste valeur marchande des biens    muted into a single payment, is payable  dtenus dans le cadre du rgime;      (i) at least annually, and  c) plus de 50 % des participants au rgime 25    (ii) in equal amounts or is not so payable  sont au service dun employeur participant    solely because of an adjustment that 25 donn;    would, if the annuity were an annuity    d) il est raisonnable de conclure que la   under a retirement savings plan, in accord-   participation au rgime dun ou de plusieurs   ance with any of subparagraphs   employeurs participants a principalement 30    146(3)(b)(iii) to (v);  pour but dviter lapplication de lun ou     (d) if the annuity includes a guaranteed 30 plusieurs des alinas a) c).     period, requires that  rente admissible Relativement un particu rente    admissible lier, rente viagre qui, la fois : (i) the period not exceed 15 years, and  qualifying    annuity  (ii) in the event of the later of the death of  a) est payable : 35    the individual and that of the individuals    (i) au particulier,  spouse or common-law partner during the 35    (ii) au particulier et son poux ou period, any remaining amounts otherwise     conjoint de fait, titre solidaire, et au payable be commuted into a single pay-     survivant de lun ou de lautre; ment as soon as practicable after the later      b) est payable au plus tard compter du 40 death; and     (e) does not permit any premiums to be paid, 40 dernier en date des moments suivants :    other than the premium paid from the PRPP    (i) la fin de lanne civile dans laquelle le   to acquire the annuity.  particulier atteint 71 ans,

2011-2012
qualifying survivor survivant admissible

restricted investment placement non admissible

single amount montant unique successor member participant remplaant

unused nondeductible PRPP room somme inutilise non dductible au titre des RPAC

Emploi et croissance (2012) 65   qualifying survivor, in relation to a member  (ii) la fin de lanne civile dans laquelle  of a PRPP, means an individual who, immedi-   elle est acquise;   ately before the death of the member    c) sauf si elle est convertie par la suite en un   (a) was a spouse or common-law partner of  paiement unique, remplit les conditions     the member; or 5 5 suivantes :      (b) was a child or grandchild of the member  (i) elle est payable priodiquement   who was financially dependent on the   intervalles ne dpassant pas un an,    member for support.    (ii) elle est payable en versements gaux  restricted investment, for a pooled pension   ou nest pas ainsi payable en raison   plan, means seulement dun rajustement qui serait 10 10     conforme lun des sous-alinas  (a) a debt of a member of the plan;    146(3)b)(iii) (v) sil sagissait dune rente    (b) a share of, an interest in, or a debt of  prvue par un rgime dpargne-retraite;      (i) a corporation, partnership or trust in  d) si elle est payable pour une dure garantie,   which a member of the plan has a  prvoit que :  15   significant interest, or 15   (i) cette dure nexcde pas quinze ans,   (ii) a person or partnership that does not     (ii) en cas de dcs du particulier ou de deal at arms length with the member of the     son poux ou conjoint de fait pendant la   plan or with a person or partnership   dure garantie, tout solde payable par   described in subparagraph (i);   ailleurs est converti en un paiement unique 20    (c) an interest (or, for civil law, a right) in, or 20 ds que possible aprs celui de ces dcs    a right to acquire, a share, interest or debt  qui survient en dernier;     described in paragraph (a) or (b); or  e) ne permet pas le versement de primes,    (d) prescribed property.  exception faite de celle provenant du rgime    single amount means an amount that is not  de pension agr collectif qui a servi 25    part of a series of periodic payments. 25 acqurir la rente.     revenu gagn exonr Sentend, lgard  revenu gagn   exonr successor member means an individual who dun contribuable pour une anne dimposition,  exempt earned  du total des sommes dont chacune reprsente income was the spouse or common-law partner of a   member of a PRPP immediately before the une somme qui, la fois : 30   death of the member and who acquires, as a   a) nest pas incluse dans le revenu gagn, au  consequence of the death, all of the members 30  sens du paragraphe 146(1), du contribuable  rights in respect of the members account under   pour lanne, mais le serait en labsence de   the PRPP.  lalina 81(1)a) pour son application la Loi    unused non-deductible PRPP room, of a  sur les Indiens; 35   taxpayer at the end of a taxation year, means   b) est dclare par le contribuable dans un   the amount determined by the formula 35 formulaire prescrit quil prsente au ministre     au plus tard la date dchance de   AB   production qui lui est applicable pour lanne   where  ou toute date postrieure dans les trois 40    A is the amount of the taxpayers unused  annes civiles suivant la fin de lanne que    le ministre estime acceptable.  RRSP deduction room at the end of the year,   determined in accordance with subsection 40   (33); and

66

Registration conditions

Jobs and Growth, 2012 60-61 ELIZ. II    somme B is the taxpayers unused RRSP deduction  somme inutilise non dductible au titre des   inutilise non RPAC La somme inutilise non dductible au room at the end of the year.  dductible au   titre des RPAC titre des rgimes de pension agrs collectifs    unused nondun contribuable la fin dune anne dimpo deductible PRPP   sition, obtenue par la formule suivante :  5 room       AB     o :      A reprsente le montant des dductions inuti     lises au titre des REER du contribuable la     fin de lanne, dtermin selon le para- 10     graphe (33);     B les dductions inutilises au titre des REER      du contribuable la fin de lanne.      survivant admissible Relativement un  survivant   participant un rgime de pension agr 15 admissible  qualifying   collectif, particulier qui tait, immdiatement survivor    avant le dcs du participant :       a) son poux ou conjoint de fait;       b) son enfant ou petit-enfant financirement     sa charge.  20     Conditions  (2) The Minister may accept for registration  (2) Le ministre peut accepter dagrer un   dagrment a pooled pension plan for the purposes of this rgime de pension collectif pour lapplication de   Act, but shall not accept for registration any 5la prsente loi. Toutefois, il naccepte dagrer   plan unless application for registration is made un tel rgime que si ladministrateur du rgime   in prescribed manner by the plan administrator en fait la demande selon les modalits rgle- 25   and, in the Ministers opinion, the plan complies mentaires et que sil est davis que le rgime   remplit les conditions suivantes : with the following conditions:     (a) the primary purpose of the plan is to 10 a) le rgime a pour principal objet daccepter     accept and invest contributions in order to  et dinvestir des cotisations afin de procurer    provide retirement income to plan members,  un revenu de retraite aux participants, sous 30    subject to the limits and other requirements  rserve des limites et autres exigences    prvues sous le rgime de la prsente loi;  under this Act;    (b) a single and separate account is main- 15 b) est tenu pour chaque participant un      tained for each member under the members  compte unique et distinct, portant le numro    dassurance sociale du participant, qui est : 35  Social Insurance Number     (i) crdit des cotisations verses au r(i) to which are credited all contributions     gime relativement au participant et des made to the plan in respect of the member,     revenus du rgime attribus celui-ci, and any earnings of the plan allocated to 20    the member, and   (ii) dbit des paiements et des distribu   tions faits relativement au participant; (ii) to which are charged all payments and  40    distributions made in respect of the mem-  c) les prestations prvues par le rgime     ber;  relativement chaque participant sont dter  mines uniquement par rapport au solde du   compte du participant;

2011-2012

Conditions applicable to PRPPs

Emploi et croissance (2012) 67    (c) the only benefits provided under the plan  d) tous les revenus du rgime sont attribus    in respect of each member are benefits  aux participants de faon raisonnable et au    determined solely with reference to, and  moins une fois par anne;    provided by, the amount in the members    e) le ministre estime que larrangement en  account; 5 vertu duquel les biens sont dtenus dans le 5      (d) all earnings of the plan are allocated to  cadre du rgime est acceptable;    plan members on a reasonable basis and no    f) les droits dune personne dans le cadre du  less frequently than annually;    rgime ne peuvent tre cds, grevs, assortis    (e) the arrangement under which property is  dun exercice anticip, donns en garantie ou    held in connection with the plan is acceptable 10 abandonns, sauf sil sagit : 10    to the Minister;    (i) dune cession effectue conformment    (f) no right of a person under the plan is  une ordonnance ou un jugement rendu    capable of being assigned, charged, antici-  par un tribunal comptent, ou un accord    pated, given as security or surrendered, other  crit, visant partager des biens entre le    than participant et son poux ou conjoint de fait 15 15     ou son ex-poux ou ancien conjoint de fait  (i) an assignment pursuant to a decree,    en rglement des droits dcoulant de leur  order or judgment of a competent tribunal,    mariage ou union de fait ou de son chec,  or a under a written agreement, relating to     (ii) dune cession effectue par le repra division of property between the member     sentant lgal dun particulier dcd, lors 20 and the members spouse or common-law 20    du rglement de la succession; partner or former spouse or common-law     partner, in settlement of rights arising out  g) le rgime exige que les sommes verses    of, or on a breakdown of, their marriage or  ou attribues au compte dun participant lui     common-law partnership, or   soient dvolues immdiatement et irrvoca   (ii) an assignment by the legal representa- 25 blement; 25    tive of a deceased individual on the  h) le rgime permet que soit verse un     distribution of the individuals estate;   participant une somme qui vise rduire le    (g) the plan requires that all amounts con-  montant dimpt que celui-ci aurait payer    tributed or allocated to a members account  par ailleurs en vertu de la partie X.1;    vest immediately and indefeasibly for the 30   i) toute somme payable sur le compte dun 30  benefit of the member;    participant aprs son dcs est verse ds que    (h) the plan permits the payment of an  possible aprs le dcs;    amount to a member if the amount is paid    j) il ny a pas lieu de sattendre ce que  to reduce the amount of tax that would    lagrment du rgime puisse tre retir;  otherwise be payable under Part X.1 by the 35   k) toute autre condition rglementaire. 35  member;       (i) any amount payable from an account of a     member after the death of the member is paid     as soon as practicable after the death;       (j) there is no reason to expect that the plan 40    may become a revocable plan; and       (k) any prescribed conditions.     (3) A pooled registered pension plan be-  (3) Lagrment dun rgime de pension agr Conditions   applicables aux comes a revocable plan at any time that collectif peut tre retir ds que lun des faits ci RPAC aprs savre :

68                                                                                                  

Jobs and Growth, 2012 60-61 ELIZ. II  (a) a contribution is made to the plan other  a) est verse au rgime une somme autre que   les suivantes : than an amount    (i) une somme verse par un participant au (i) paid by a member of the plan,   rgime, (ii) paid by an employer or former em-   (ii) une somme verse relativement un 5 ployer of a member of the plan in respect 5   participant au rgime par son employeur ou of the member, or   ancien employeur, (iii) transferred to the plan in accordance   (iii) une somme transfre au rgime with any of subsections (21), 146(16) and   conformment lun des paragraphes (21), (21), 146.3(14) and (14.1), 147(19) and   146(16) et (21), 146.3(14) et (14.1), 10 147.3(1), (4) and (5) to (7); 10   147(19) et 147.3(1), (4) et (5) (7); (b) a contribution is made to the plan in   respect of a member after the calendar year in  b) une cotisation est verse au rgime  which the member attains 71 years of age,  relativement un participant aprs lanne  other than an amount described in subpara-  civile dans laquelle celui-ci atteint 71 ans,  graph (a)(iii); 15 sauf sil sagit dune somme vise au sous- 15   alina a)(iii); (c) a participating employer makes contribu-   tions to the plan in a calendar year in respect  c) un employeur participant verse au rgime  of a member of the plan in excess of the  pour une anne civile, relativement un  RRSP dollar limit for the year, except in  participant au rgime, des cotisations dont le  accordance with a direction by the member; 20 montant excde le plafond REER pour 20   lanne, sauf si le versement est effectu sur (d) a distribution is made from the plan other   lordre du participant;  than   d) est effectue sur le rgime une distribution (i) a payment of benefits in accordance   autre que les suivantes : with subsection (5), or   (i) un versement de prestations effectu 25 (ii) a return of contributions 25  conformment au paragraphe (5),  (A) if a contribution to the plan has   (ii) un remboursement de cotisations efbeen made as a result of a reasonable   fectu, selon le cas :  error by a member of the plan or a   (A) dans des circonstances o une participating employer in relation to the  cotisation a t verse au rgime par 30 plan and the return of contributions is 30  suite dune erreur raisonnable par un made to the person who made the   participant au rgime ou par un emcontribution no later than December 31   ployeur participant relativement au rof the year following the calendar year    gime et o le remboursement de in which the contribution was made,   cotisations est effectu, la personne 35 (B) to avoid the revocation of the 35  qui a vers la cotisation, au plus tard le  registration of the plan,  31 dcembre de lanne suivant lanne  (C) to reduce the amount of tax that  civile dans laquelle la cotisation a t  would otherwise be payable under Part  verse,   X.1 by a member, or  (B) afin dviter le retrait de lagrment 40  (D) to comply with any requirement 40 du rgime,   under this Act;  (C) afin de rduire le montant dimpt  (e) property is held in connection with the  qui serait payable par ailleurs par un   plan that participant en vertu de la partie X.1,

2011-2012

Non-payment of minimum amount

Permissible benefits

Emploi et croissance (2012) 69    (D) afin de satisfaire toute exigence (i) the administrator knew or ought to have     prvue par la prsente loi; known was a restricted investment for the      plan, or  e) lun des biens ci-aprs est dtenu dans le     (ii) in the case of a designated pooled  cadre du rgime :    pension plan, is a share or debt of, or an 5 (i) un bien dont ladministrateur savait ou 5    interest in, a participating employer of the  aurait d savoir quil tait un placement    plan or any person or partnership that does  non admissible pour le rgime,    not deal at arms length with a participating    (ii) sagissant dun rgime de pension  employer, or an interest (or, for civil law, a    collectif dsign, une action ou une dette  right) in, or a right to acquire, such a share, 10   dun employeur participant au rgime ou 10   debt or interest;   dune personne ou dune socit de    (f) the value of a members right under the  personnes avec laquelle il a un lien de    plan depends on the value of, or income or  dpendance, ou une participation dans un    capital gains in respect of, property that  tel employeur ou une telle personne ou    would be described in paragraph (e) if it were 15 socit de personnes, ou un intrt ou, pour 15     held in connection with the plan;   lapplication du droit civil, un droit sur une    (g) the administrator borrows money or other  telle action, dette ou participation ou un     property for the purposes of the plan; or droit dacqurir une telle action, dette ou     participation;  (h) the plan or the administrator does not    20 f) la valeur du droit dun participant sur le 20  comply with a prescribed condition.    rgime est fonction soit de la valeur dun bien     qui serait vis lalina e) sil tait dtenu     dans le cadre du rgime, soit du revenu ou     des gains en capital relatifs un tel bien;       g) ladministrateur emprunte de largent ou 25     dautres biens pour les besoins du rgime;     h) le rgime ou ladministrateur ne remplit     pas une condition rglementaire.       (4) A PRPP becomes a revocable plan at the  (4) Lagrment dun rgime de pension agr Non-paiement   beginning of a calendar year if the total amount collectif peut tre retir compter du dbut 30 du minimum   distributed from a members account under the dune anne civile si le montant total qui est   PRPP in the calendar year is less than the distribu sur le compte dun participant dans le   amount that would be the minimum amount for 25cadre du rgime au cours de lanne est infrieur   the calendar year under subsection 8506(5) of  la somme qui correspondrait au minimum   the Income Tax Regulations if the members pour lanne, selon le paragraphe 8506(5) du 35     account were an account under a money Rglement de limpt sur le revenu, si le compte   purchase provision of a registered pension plan. du participant tait tabli dans le cadre dune   disposition cotisations dtermines dun    rgime de pension agr.     (5) The following benefits may be provided 30 (5) Un rgime de pension collectif peut 40 Prestations   prvoir : under a pooled pension plan: permises      (a) the payment of benefits to a member that  a) le versement un participant de presta   would be in accordance with paragraph  tions qui seraient vises lalina 8506(1)e.1)    8506(1)(e.1) of the Income Tax Regulations  du Rglement de limpt sur le revenu si elles

70

Jobs and Growth, 2012 60-61 ELIZ. II    if the benefits were provided under a money  taient prvues par une disposition cotisa   purchase provision of a registered pension  tions dtermines dun rgime de pension    plan; and  agr;      (b) the payment of a single amount from the  b) le versement dun montant unique sur le    members account. 5 5 compte du participant.      (6) The Minister may, at any time, impose  (6) Le ministre peut assujettir les rgimes de Additional Conditions   conditions supplmentaires reasonable conditions, in writing, applicable pension agrs collectifs de justes conditions   with respect to PRPPs, a class of PRPPs or a supplmentaires, quil sagisse de ces rgimes   particular PRPP. en gnral, dune catgorie de rgimes ou dun    rgime en particulier. 10     Acceptance of  (7) The Minister shall not accept an amend- 10 (7) Le ministre ne peut accepter la modifiAcceptation des   amendments modifications ment to a PRPP unless cation dun rgime de pension agr collectif    que si les conditions ci-aprs sont runies :  (a) application for the acceptance is made in     prescribed manner by the administrator of the  a) ladministrateur du rgime en fait la    PRPP; and  demande selon les modalits rglementaires; 15    (b) the amendment and the PRPP as 15 b) la modification et le rgime, une fois      amended comply with the registration condi-  modifi, sont conformes aux conditions    tions specified in subsection (2).  dagrment nonces au paragraphe (2).     (8) Aucun impt nest payable en vertu de la Trust not taxable  (8) No tax is payable under this Part by a Aucun impt  trust governed by a PRPP on its taxable income prsente partie par une fiducie rgie par un 20 payer par une   fiducie for a taxation year, except that, if at any time in 20rgime de pension agr collectif sur son revenu   the year, it carries on a business, tax is payable imposable pour une anne dimposition. Toute    under this Part by the trust on the amount that fois, si la fiducie exploite une entreprise au   would be its taxable income for the year if it had cours de lanne, limpt prvu par la prsente   no income or losses from sources other than the partie est payable par elle sur la somme qui 25   25correspondrait son revenu imposable pour business, and for this purpose,    (a) all capital gains and capital losses from lanne si ses seules sources de revenu ou de    the disposition of property held in connection perte taient cette entreprise. cette fin :    with the business are deemed to be income or  a) les gains en capital et les pertes en capital      losses, as the case may be, from the business;  provenant de la disposition de biens dtenus 30   30 dans le cadre de lentreprise sont rputs tre  and    (b) the trusts income is to be computed  un revenu ou des pertes, selon le cas,    without reference to subsections 104(6), (19)  provenant de lentreprise;    and (21).  b) le revenu de la fiducie est calcul compte     non tenu des paragraphes 104(6), (19) et (21). 35      (9) The administrator of a PRPP shall  (9) Ladministrateur dun rgime de pension Obligations de Obligations of   ladministrateur administrator exercise the care, diligence and skill of a 35agr collectif agit avec le soin, la diligence et la   reasonably prudent trustee to minimize the comptence dont ferait preuve un fiduciaire   possibility that the registration of the PRPP prudent afin de rduire au minimum la possi  may be revoked other than at the request of the bilit que lagrment du rgime soit retir 40   administrator. autrement qu la demande de ladministrateur.      (10) There may be deducted in computing a 40 (10) Est dductible dans le calcul du revenu Cotisations Employer   demployeur contributions taxpayers income for a taxation year, the total dun contribuable pour une anne dimposition   dductibles deductible of all amounts each of which is a contribution le total des sommes reprsentant chacune une   made by the taxpayer in the year or within 120 cotisation que le contribuable a verse, au cours 45  de lanne ou dans les 120 jours suivant la fin de

2011-2012

Member contributions

Members account

Taxable amounts

Emploi et croissance (2012) 71    days after the end of the year to a PRPP in lanne, dans un rgime de pension agr   respect of the taxpayers employees or former collectif relativement ses employs ou anciens   employs, dans la mesure o la cotisation, la employees to the extent that the contribution    (a) was made in accordance with the PRPP fois :    as registered and in respect of periods before 5 a) a t verse conformment au rgime tel 5      quil est agr et pour des priodes antrieuthe end of the year; and     (b) was not deducted in computing the  res la fin de lanne;    taxpayers income for a preceding taxation  b) na pas t dduite dans le calcul du     year.  revenu du contribuable pour une anne     dimposition antrieure. 10     (11) For the purposes of paragraphs 60(j), 10 (11) Pour lapplication des alinas 60j), j.1)  Cotisations de  participant (j.1) and (l), section 146 (other than subsections et l), de larticle 146 ( lexception de ses   (8.3) to (8.7)), paragraphs 146.01(3)(a) and paragraphes (8.3) (8.7)), des alinas   146.02(3)(a) and Parts X.1 and X.5, a contribu- 146.01(3)a) et 146.02(3)a) et des parties X.1   tion made to a PRPP by a member of a PRPP is et X.5, toute cotisation verse un rgime de 15   deemed to be a premium paid by the member to 15pension agr collectif par un participant un   an RRSP under which the member is the tel rgime est rpute tre une prime verse par    annuitant. le participant un rgime enregistr dpargne   retraite dont il est le rentier.     (12) For the purposes of paragraph 18(1)(u),  (12) Pour lapplication de lalina 18(1)u), 20 Compte du   participant subparagraph (a)(i) of the definition excluded du sous-alina a)(i) de la dfinition de droit,   right or interest in subsection 128.1(10), 20participation ou intrt exclu au paragraphe   paragraph 146(8.2)(b), subsection 146(8.21), 128.1(10), de lalina 146(8.2)b), du paragraphe   paragraphs 146(16)(a) and (b), subparagraph 146(8.21), des alinas 146(16)a) et b), du sous    146(21)(a)(i), paragraph (b) of the definition alina 146(21)a)(i), de lalina b) de la dfini- 25   excluded premium in subsection 146.01(1), tion de prime exclue au paragraphe   paragraph (c) of the definition excluded 25146.01(1), de lalina c) de la dfinition de   premium in subsection 146.02(1), subsections  prime exclue au paragraphe 146.02(1), des   146.3(14) and 147(19) to (21), section 147.3 paragraphes 146.3(14) et 147(19) (21), de   and paragraphs 212(1)(j.1) and (m), and of larticle 147.3 et des alinas 212(1)j.1) et m) 30   regulations made under 147.1(18), a members ainsi que des dispositions rglementaires prises   account under a PRPP is deemed to be a 30en application du paragraphe 147.1(18), le   registered retirement savings plan under which compte dun participant dans le cadre dun   rgime de pension agr collectif est rput tre the member is the annuitant.   un rgime enregistr dpargne-retraite dont le 35    participant est le rentier.      Sommes  (13) There shall be included in computing  (13) Est incluse dans le calcul du revenu   imposables dun contribuable pour une anne dimposition the income of a taxpayer for a taxation year   celle des sommes ci-aprs qui est applicable :   (a) if the taxpayer is a member of a PRPP, 35    the total of all amounts each of which is a  a) si le contribuable est un participant un 40    distribution made in the year from the  rgime de pension agr collectif, le total des    members account under the PRPP, other  sommes reprsentant chacune une distribu   tion effectue au cours de lanne sur le  than an amount that is    compte du participant dans le cadre du  (i) included in computing the income of 40   rgime, lexception dune somme qui, selon 45  another taxpayer for the year under para-    le cas :  graph (b),    (ii) described in subsection (22), or

72

Treatment on death no successor member

Treatment on death successor member

Qualifying survivor

Jobs and Growth, 2012 60-61 ELIZ. II    (i) est incluse dans le calcul du revenu (iii) distributed after the death of the      dun autre contribuable pour lanne en member;     application de lalina b),  (b) if the taxpayer is a participating employer     in relation to a PRPP, the total of all amounts  (ii) est vise au paragraphe (22),    each of which is a return of contributions that 5 (iii) est distribue aprs le dcs du 5    is described in clause (3)(d)(ii)(A) and that is  participant;    made to the taxpayer in the year.    b) si le contribuable est un employeur     participant relativement un rgime de     pension agr collectif, le total des sommes     reprsentant chacune un remboursement de 10       cotisations vis la division (3)d)(ii)(A) qui     est effectu au contribuable au cours de     lanne.    (14) If a member of a PRPP dies and there is  (14) En cas de dcs dun participant un Distribution au   no successor member in respect of the deceased rgime de pension agr collectif et en labsence 15 dcs aucun   participant members account under the PRPP, an amount, 10de participant remplaant relativement son remplaant     equal to the amount by which the fair market compte dans le cadre du rgime, une somme,   value of all property held in connection with the gale lexcdent de la juste valeur marchande   account immediately before the death exceeds des biens dtenus dans le cadre du compte   the total of all amounts distributed from the immdiatement avant le dcs sur le total des 20   account that are described in subsection (16), is 15sommes distribues sur le compte qui sont   deemed to have been distributed from the vises au paragraphe (16), est rpute avoir t   account immediately before the death. distribue sur le compte immdiatement avant le    dcs.      (15) If a member of a PRPP dies and there is  (15) En cas de dcs dun participant un 25 Distribution au   dcs a successor member in respect of the deceased rgime de pension agr collectif, les rgles ciparticipant   remplaant 20aprs sappliquent sil y a un participant members account under the PRPP,    (a) the account ceases to be an account of the remplaant relativement au compte du partici   deceased member at the time of the death; pant dans le cadre du rgime :      (b) the successor member is, after the time of  a) le compte cesse dtre un compte du 30    the death, deemed to hold the account as a  participant dcd au moment du dcs;    member of the PRPP; and 25 b) aprs le dcs, le participant remplaant      (c) the successor member is deemed to be a  est rput dtenir le compte titre de    separate member in respect of any other  participant au rgime;    account under the PRPP that the successor  c) le participant remplaant est rput tre un 35    member holds.  participant distinct par rapport tout autre     compte quil dtient dans le cadre du rgime.      (16) If, as a consequence of the death of a 30 (16) Toute somme qui, par suite du dcs Survivant   admissible member of a PRPP, an amount is distributed in a dun participant un rgime de pension agr   taxation year from the members account under collectif, est distribue au cours dune anne 40   the PRPP to, or on behalf of, a qualifying dimposition sur le compte du participant dans   survivor of the member, the amount shall be le cadre du rgime un survivant admissible du   included in computing the survivors income for 35participant, ou en sa faveur, est incluse dans le   the year, except to the extent that it is an amount calcul du revenu du survivant pour lanne, sauf   described in subsection (22). dans la mesure o il sagit dune somme vise 45  au paragraphe (22).

2011-2012
Deemed distribution to qualifying survivor

Post-death increase in value

Emploi et croissance (2012) 73    (17) If an amount is distributed at any time  (17) Si une somme est distribue un Distribution   rpute au from a deceased members account under a moment donn, dans le cadre dun rgime de survivant   PRPP to the members legal representative and pension agr collectif, sur le compte dun admissible   a qualifying survivor of the member is entitled participant dcd au reprsentant lgal du   to all or a portion of the amount in full or partial 5participant et quun survivant admissible du 5   satisfaction of the survivors rights as a participant a droit tout ou partie de la somme   beneficiary (as defined in subsection 108(1)) en rglement total ou partiel de ses droits titre   under the deceaseds estate, then, for the de bnficiaire, au sens du paragraphe 108(1),   purposes of subsection (16), the amount or de la succession du dfunt, la somme ou la   portion of the amount, as the case may be, is 10partie de somme, selon le cas, est rpute, pour 10   deemed to have been distributed at that time lapplication du paragraphe (16), avoir t   from the members account to the qualifying distribue ce moment sur le compte du   survivor (and not to the legal representative) to participant au survivant admissible et non au   the extent that it is so designated jointly by the reprsentant lgal, dans la mesure o le   legal representative and the qualifying survivor 15reprsentant lgal et le survivant lont conjoin- 15   in prescribed form filed with the Minister. tement dsigne cet gard sur le formulaire    prescrit prsent au ministre.      (18) There shall be included in computing  (18) Est inclus dans le calcul du revenu pour Augmentation   de la valeur the income for a taxation year of a taxpayer who une anne dimposition dun contribuable qui   is not a qualifying survivor in relation to a nest pas un survivant admissible relativement 20 aprs le dcs   member of a PRPP, the total of all amounts each 20un participant un rgime de pension agr   of which is an amount determined by the collectif le total des sommes reprsentant   formula chacune la somme obtenue par la formule    suivante :   AB     AB 25   where      A is the amount of a distribution made in the 25o :    year from the members account under the A reprsente le montant dune distribution    effectue au cours de lanne au contriPRPP as a consequence of the members     buable, ou en sa faveur, sur le compte du death to, or on behalf of, the taxpayer, and      participant dans le cadre du rgime par suite 30 B is an amount designated by the administrator    du dcs de celui-ci;  of the PRPP not exceeding the lesser of 30    B une somme dsigne par ladministrateur du (a) the amount of the distribution, and    rgime nexcdant pas la moins leve des   (b) the amount by which the fair market   sommes suivantes :   value of all property held in connection    a) le montant de la distribution, 35  with the account immediately before the      b) lexcdent de la juste valeur mardeath exceeds the total of all amounts 35    chande des biens dtenus dans le cadre each of which is     du compte immdiatement avant le dcs   (i) the value of B in respect of any   sur le total des sommes reprsentant   prior distribution made from the ac-   chacune : 40   count, or     (i) la valeur de llment B relative (ii) an amount included under subsec- 40   ment toute distribution antrieure  tion (16) in computing the income of a    effectue sur le compte,  qualifying survivor in relation to the   member.

74

Jobs and Growth, 2012 60-61 ELIZ. II   (ii) une somme incluse en application   du paragraphe (16) dans le calcul du   revenu dun survivant admissible rela  tivement au participant.     (19) Est dductible dans le calcul du revenu  (19) There may be deducted in computing  5 Diminution de la Post-death decrease in value  valeur aprs le the income of a member of a PRPP for the dun participant un rgime de pension agr  dcs   taxation year in which the member dies, an collectif pour lanne dimposition de son dcs  amount not exceeding the amount determined, une somme nexcdant pas la somme obtenue   after all amounts payable from the members 5par la formule ci-aprs, laquelle est dtermine   account under the PRPP have been distributed, une fois distribues toutes les sommes payables 10    by the formula sur le compte du participant dans le cadre du    rgime :   AB     AB where     A is the total of all amounts each of which is 10o :     A reprsente le total des sommes reprsentant 15 an amount in respect of the account     chacune une somme relative au compte qui,  (a) included in the members income    selon le cas :  under subsection (13) because of the      a) a t incluse dans le revenu du application of subsection (14),     participant en application du paragraphe  (b) included in the income of another 15   (13) par leffet du paragraphe (14), 20  taxpayer under subsection (16) or (18), or      b) a t incluse dans le revenu dun autre  (c) transferred in accordance with sub-    contribuable en application des paragra section (21) in circumstances described in    phes (16) ou (18),   subparagraph (21)(b)(iii); and    c) a t transfre conformment au B is the total of all distributions made from the 20    paragraphe (21) dans les circonstances 25  account after the members death.    vises au sous-alina (21)b)(iii);      B le total des distributions effectues sur le    compte aprs le dcs du participant.      (20) moins que le ministre nait renonc Non-application Subsection (19)  (20) Except where the Minister has waived   not applicable in writing the application of this subsection with par crit appliquer le prsent paragraphe 30 du paragraphe  (19)  respect to all or any portion of the amount lgard de tout ou partie de la somme dtermi  determined in subsection (19) in respect of a 25ne selon le paragraphe (19) relativement au   members account under a PRPP, that subsec- compte dun participant dans le cadre dun   tion does not apply if the last distribution from rgime de pension agr collectif, ce paragraphe   the account was made after the end of the ne sapplique pas si la dernire distribution sur 35   calendar year following the year in which the le compte a t effectue aprs la fin de lanne    member died. 30civile suivant lanne du dcs du participant.     (21) An amount is transferred from a mem-  (21) Une somme est transfre du compte Transfert de Transfer of   sommes amounts bers account under a PRPP in accordance with dun participant dans le cadre dun rgime de    this subsection if the amount pension agr collectif conformment au prsent 40    paragraphe si les conditions ci-aprs sont  (a) is a single amount;   runies :   (b) is transferred on behalf of an individual 35    a) il sagit dun montant unique;  who    b) la somme est transfre en faveur dun   (i) is the member,  particulier qui : 45

2011-2012

Taxation of transfers

Taxation of qualifying annuity

Emploi et croissance (2012) 75    (i) est le participant, (ii) is a spouse or common-law partner or     former spouse or common-law partner of    (ii) tant lpoux ou le conjoint de fait ou  the member and who is entitled to the    lex-poux ou lancien conjoint de fait du  amount under a decree, order or judgment    participant, a droit la somme en vertu  of a competent tribunal, or under a written 5   dune ordonnance ou dun jugement rendu 5  agreement, relating to a division of prop-    par un tribunal comptent, ou dun accord  erty between the member and the individ-    crit, visant partager des biens entre le  ual, in settlement of rights arising out of, or    participant et le particulier en rglement  on a breakdown of, their marriage or    des droits dcoulant du mariage ou de   common-law partnership, or 10  lunion de fait ou de son chec, 10    (iii) is entitled to the amount as a con-    (iii) a droit la somme par suite du dcs  sequence of the death of the member and    du participant, dont il tait lpoux ou le   was a spouse or common-law partner of   conjoint de fait immdiatement avant le   the member immediately before the death;   dcs;   and 15   c) la somme est transfre directement :  15   (c) is transferred directly to     (i) dans le compte du particulier dans le  (i) the individuals account under the    cadre du rgime,   PRPP,     (ii) un autre rgime de pension agr  (ii) another PRPP in respect of the in-    collectif relativement au particulier,  dividual, 20     (iii) un rgime de pension agr au profit 20  (iii) a registered pension plan for the    du particulier,   benefit of the individual,    (iv) un rgime enregistr dpargne  (iv) a registered retirement savings plan or   retraite ou un fonds enregistr de revenu   registered retirement income fund under    de retraite dont le particulier est le rentier,  which the individual is the annuitant, or 25   (v) un fournisseur de rentes autoris en 25    (v) a licensed annuities provider to acquire  vue de lacquisition dune rente admissible     a qualifying annuity for the individual. pour le particulier.      (22) If subsection (21) applies to an amount  (22) La somme qui est transfre conformImposition des   transferred from a members account under a ment au paragraphe (21) du compte dun sommes   transfres   30participant dans le cadre dun rgime de pension 30 PRPP on behalf of an individual,    (a) the amount shall not, by reason only of agr collectif en faveur dun particulier :    that transfer, be included in computing the  a) nest pas, en raison seulement du transfert,    inclure dans le calcul du revenu du  income of the individual; and      (b) no deduction may be made in respect of  particulier;    the amount in computing the income of any 35 b) ne peut faire lobjet dune dduction dans 35    le calcul du revenu dun contribuable.  taxpayer.      (23) If an amount is transferred in accord-  (23) Si une somme est transfre conformImposition dune   rente admissible ance with subsection (21) to acquire a qualify- ment au paragraphe (21) en vue de lacquisition   ing annuity, there shall be included under this dune rente admissible, est incluse, en applica  section and not under any other provision of this 40tion du prsent article et non dune autre 40   Act in computing an individuals income for disposition de la prsente loi, dans le calcul du   a taxation year any amount received by the revenu dun particulier pour une anne dimpo  individual during the year out of or under the sition toute somme que celui-ci a reue au cours  annuity or as proceeds from a disposition in  respect of the annuity. 45

76

Notice of intent

Date of revocation

Notice of revocation

Revocation of registration

Voluntary revocation

Jobs and Growth, 2012 60-61 ELIZ. II  de lanne dans le cadre de la rente ou titre de  produit provenant dune disposition relative la  rente.     (24) The Minister may give notice (in  (24) Dans le cas o lun des faits ci-aprs Avis dintention   subsections (25) and (26) referred to as a savre, le ministre peut informer ladminis- 5   notice of intent) to an administrator of a trateur dun rgime de pension agr collectif   PRPP in writing that the Minister intends to par avis crit (appel avis dintention aux   revoke the registration of the plan as a PRPP if 5paragraphes (25) et (26)) de son intention de      (a) the plan does not comply with the retirer lagrment du rgime :    a) le rgime ne remplit pas les conditions 10  conditions for registration in subsection (2);    dagrment prvues au paragraphe (2);   (b) the plan is not administered in accord-     ance with the terms of the plan as registered;  b) le rgime nest pas gr tel quil est agr;     10 c) lagrment du rgime peut tre retir;  (c) the plan becomes a revocable plan;    (d) a condition imposed under subsection (6)  d) une condition laquelle le rgime est    that applies with respect to the plan is not  assujetti par leffet du paragraphe (6) nest 15    pas remplie;  complied with; or      (e) registration of the plan under the Pooled  e) lagrment du rgime selon la Loi sur les    Registered Pension Plans Act or a similar law 15 rgimes de pension agrs collectifs ou une    loi provinciale semblable est refus ou  of a province is refused or revoked.    rvoqu.  20      (25) The notice of intent shall specify the  (25) La date du retrait de lagrment dun Date du retrait   date on which revocation of a PRPP is to be rgime de pension agr collectif est prcise   effective, which date shall not be earlier than the dans lavis dintention, laquelle date ne peut tre   earliest date on which one of the events 20antrieure au premier en date des jours o lun   des faits mentionns au paragraphe (24) savre. 25 described in subsection (24) occurs.      (26) At any time after 30 days after the day  (26) tout moment aprs le trentime jour Avis de retrait   on which the notice of intent is mailed to an suivant la date de mise la poste de lavis   administrator of a PRPP, the Minister may give dintention ladministrateur dun rgime de   notice (in this subsection and in subsection (27) 25pension agr collectif, le ministre peut infor  referred to as a notice of revocation) in mer celui-ci par avis crit (appel avis de 30   writing to the administrator that the registration retrait au prsent paragraphe et au paragraphe   of the PRPP is revoked as of the date specified (27)) que lagrment du rgime est retir   in the notice of revocation and that date may not compter de la date prcise dans lavis de retrait,   be earlier than the date specified in the notice of 30laquelle ne peut tre antrieure la date prcise   dans lavis dintention. intent. 35      (27) If the Minister gives a notice of  (27) Lagrment dun rgime de pension Retrait de   lagrment revocation to the administrator of a PRPP, the agr collectif est retir compter de la date   registration of the PRPP is revoked as of the prcise dans lavis de retrait, sauf ordonnance   date specified in the notice of revocation, unless 35contraire de la Cour dappel fdrale ou de lun   the Federal Court of Appeal or a judge of that de ses juges sur demande formule avant quil 40   Court, on application made at any time before ne soit statu sur tout appel interjet selon le   the determination of an appeal pursuant to paragraphe 172(3).    subsection 172(3), orders otherwise.      (28) If the administrator of a PRPP so 40 (28) Sur demande crite de ladministrateur Retrait   volontaire requests in writing, the Minister may give dun rgime de pension agr collectif, le   notice in writing to the administrator that the ministre peut linformer par avis crit que 45

2011-2012

Single employer

Significant interest

Contributions from exempt income

Emploi et croissance (2012) 77     registration of the PRPP is revoked as of a lagrment du rgime est retir compter dune   specified date and that date may not be earlier date donne, laquelle ne peut tre antrieure la   than the date specified in the administrators date prcise dans la demande.   request.     (29) For the purposes of the definition 5 (29) Pour lapplication de la dfinition de Un seul   designated pooled pension plan in subsection  rgime de pension collectif dsign au 5 employeur     (1), all employers that are related to each other paragraphe (1), sont rputs constituer un seul   are deemed to be a single employer and all the employeur tous les employeurs qui sont lis les   structural units of a trade union, including each uns aux autres ainsi que tous les lments   local, branch, national and international unit, are 10constitutifs dun syndicat, notamment ses sec  deemed to be a single employer. tions locales, divisions et units nationales et 10    internationales.    (30) For the purposes of the definition  (30) Pour lapplication de la dfinition de Participation     notable restricted investment in subsection (1), a  placement non admissible au paragraphe (1),  un participant un rgime de pension collectif a member of a pooled pension plan has a    significant interest in a corporation, trust or 15une participation notable dans une socit, une 15   partnership at any time if, at that time, fiducie ou une socit de personnes un    (a) in the case of a corporation, the member moment donn si :    is a specified shareholder of the corporation;  a) sagissant dune participation dans une    and  socit, le participant est un actionnaire     dtermin de la socit ce moment; 20  (b) in the case of a partnership or trust, 20     b) sagissant dune participation dans une  (i) the member is a specified unitholder of    socit de personnes ou une fiducie :  the partnership or the trust, as the case may      (i) le participant est, ce moment, un be, or     dtenteur dunit dtermin de la socit de  (ii) the total fair market value of the    personnes ou de la fiducie, selon le cas, 25  members interests in the partnership or 25    (ii) le participant, de concert avec des the trust, as the case may be, together with     personnes ou des socits de personnes all interests in the partnership or the trust     avec lesquelles il a un lien de dpendance held by persons or partnerships with whom     ou auxquelles il est affili, dtient ce the member does not deal at arms length     moment des participations dans la socit 30 or is affiliated, is 10% or more of the fair 30    de personnes ou la fiducie, selon le cas, market value of all interests in the partner-      dont la juste valeur marchande totale ship or the trust.     reprsente au moins 10 % de la juste valeur     marchande de lensemble des participa    tions dans la socit de personnes ou la 35     fiducie.      (31) Contributions may be made to a PRPP  (31) Des cotisations peuvent tre verses Cotisations   provenant du in respect of a member of the PRPP as if the dans un rgime de pension agr collectif   revenu exonr members earned income (as defined in subsec- 35relativement un participant au rgime comme   tion 146(1)) for a taxation year included the si le revenu gagn, au sens du paragraphe 40   members exempt earned income for the year. 146(1), du participant pour une anne dimpo sition comprenait son revenu gagn exonr  pour lanne.

78

Jobs and Growth, 2012 60-61 ELIZ. II    (32) La cotisation provenant de son revenu Non-deductible  (32) A contribution made by a member of a Cotisations non   contributions dductibles PRPP to the members account under the PRPP gagn exonr quun participant un rgime de   out of or from the members exempt earned pension agr collectif verse son compte dans   income may not be deducted in computing the le cadre du rgime nest pas dductible dans le   income of the member for any taxation year. 5calcul de son revenu pour une anne dimposi- 5    tion.      (33) For the purposes of Part X.1 as it applies  (33) Pour lapplication de la partie X.1, par Exempt Application de la   contributions not  partie X.1 because of subsection (11) in respect of leffet du paragraphe (11), relativement aux over  contributions made to a PRPP, cotisations verses un rgime de pension agr contributions     10  (a) an individuals earned income (as defined collectif :    in subsection 146(1)) for any taxation year 10 a) le revenu gagn, au sens du paragraphe    after 2012 includes the individuals exempt  146(1), dun particulier pour une anne    earned income for that year;  dimposition postrieure 2012 comprend      (b) an individuals exempt-income contribu-  son revenu gagn exonr pour lanne;    tion amount for any taxation year is deemed  b) la cotisation provenant du revenu gagn 15    to have been deducted by the individual 15 dun particulier pour une anne dimposition    under subsection 146(5) in computing the  est rpute avoir t dduite en application du    individuals income for that year; and  paragraphe 146(5) dans le calcul du revenu      (c) the description of D in paragraph (b) of  du particulier pour lanne;    the definition unused RRSP deduction  c) llment D de la formule figurant 20    room in subsection 146(1) is to be read 20 lalina b) de la dfinition de dductions    without reference to subparagraph (iv).  inutilises au titre des REER au paragraphe     146(1) sapplique compte non tenu de son     sous-alina (iv).      (34) Un contribuable peut dsigner, titre de 25 Dsignation de Designation of  (34) A taxpayer may designate an amount as  exempt-income  la cotisation the taxpayers exempt-income contribution cotisation provenant du revenu exonr pour contribution provenant du   amount revenu exonr amount for a taxation year if the amount une anne dimposition, une somme nexcdant   designated does not exceed the lesser of 25pas la moins leve des sommes suivantes :      (a) the taxpayers unused non-deductible  a) sa somme inutilise non dductible au titre    PRPP room at the end of the preceding  des RPAC la fin de lanne dimposition 30    taxation year, and  prcdente;      (b) the total of the taxpayers contributions as  b) le total de ses cotisations en tant que    a member to a PRPP for the year (other than 30 participant un rgime de pension agr    contributions to which subsection (32) ap-  collectif pour lanne, lexception des    plies).  cotisations auxquelles le paragraphe (32) 35     sapplique.     Regulations  (35) The Governor in Council may make Rglements  (35) Le gouverneur en conseil peut, par   other pouvoirs regulations rglement : additionnels    (a) prescribing conditions applicable to ad- 35 a) prvoir les conditions applicables aux     administrateurs; 40  ministrators;     (b) requiring administrators to file informa-  b) exiger des administrateurs quils produi   tion returns respecting pooled pension plans;  sent des dclarations de renseignements   concernant les rgimes de pension collectifs;

2011-2012             

Emploi et croissance (2012)  (c) enabling the Minister to require any  c) autoriser le ministre exiger quune  person to provide the Minister with informa-  personne lui fournisse des renseignements  tion for the purposes and provisions of this  pour lapplication des dispositions de la   prsente loi concernant les rgimes de Act relating to PRPPs; and   5 (d) generally to carry out the purposes and 5 pension agrs collectifs;   d) prendre toute autre mesure dapplication provisions of this Act relating to PRPPs.   des dispositions de la prsente loi concernant   les rgimes de pension agrs collectifs. (2) Le paragraphe (1) entre en vigueur ou (2) Subsection (1) comes into force or is est rput tre entr en vigueur la date 10 deemed to have come into force on the day on dentre en vigueur de la Loi sur les rgimes which the Pooled Registered Pension Plans Act comes into force. 10 de pension agrs collectifs. 37. (1) Subsection 148(1) of the Act is amended by adding the following after paragraph (b.2): 37. (1) Le paragraphe 148(1) de la mme loi est modifi par adjonction, aprs lalina b.2), de ce qui suit : 15 j b.3) un rgime de pension agr collectif;

79

(b.3) a pooled registered pension plan,

(2) Subsection (1) comes into force or is 15 (2) Le paragraphe (1) entre en vigueur ou est rput tre entr en vigueur la date deemed to have come into force on the day on dentre en vigueur de la Loi sur les rgimes which the Pooled Registered Pension Plans de pension agrs collectifs. Act comes into force. 20 38. (1) Le paragraphe 149(1) de la mme 38. (1) Subsection 149(1) of the Act is amended by adding the following after 20 loi est modifi par adjonction, aprs lalina u.2), de ce qui suit : paragraph (u.2):    (u.3) a trust governed by a pooled registered  u.3) une fiducie rgie par un rgime de Rgime de    pension plan to the extent provided under  pension agr collectif, dans la mesure prvue 25 pension agr   collectif  larticle 147.5;  section 147.5; (2) Subsection (1) comes into force or is 25 (2) Le paragraphe (1) entre en vigueur ou est rput tre entr en vigueur la date deemed to have come into force on the day on dentre en vigueur de la Loi sur les rgimes which the Pooled Registered Pension Plans de pension agrs collectifs. Act comes into force. 30 39. (1) Lalina 152(6)f.3) de la mme loi 39. (1) Paragraph 152(6)(f.3) of the Act is replaced by following: 30 est remplac par ce qui suit : (f.3) a deduction (including for the purposes of this subsection a reduction of an amount otherwise required to be included in computing a taxpayers income) under subsection 146(8.9) or (8.92), 146.3(6.2) or (6.3) or 35 147.5(14) or (19), f.3) dduction en application des paragraphes 146(8.9) ou (8.92), 146.3(6.2) ou (6.3) ou 147.5(14) ou (19) (y compris, pour lappli- 35 cation du prsent paragraphe, toute rduction dune somme inclure par ailleurs dans le calcul du revenu dun contribuable);

Pooled registered pension plan

(2) Le paragraphe (1) entre en vigueur ou (2) Subsection (1) comes into force or is est rput tre entr en vigueur la date 40 deemed to have come into force on the day on dentre en vigueur de la Loi sur les rgimes which the Pooled Registered Pension Plans 40 de pension agrs collectifs. Act comes into force.

80

Jobs and Growth, 2012 40. (1) The description of A in the definition net tax owing in subsection 156.1(1) of the Act is replaced by the following: 40. (1) Llment A de la formule figurant la dfinition de impt net payer , au paragraphe 156.1(1) de la mme loi, est remplac par ce qui suit :

60-61 ELIZ. II

A is the total of the taxes payable under this A reprsente le total des impts payables par le 5 Part and Parts I.2, X.5 and XI.4 by the 5 particulier pour lanne en vertu de la individual for the year, prsente partie et des parties I.2, X.5 et XI.4, (2) Subsection (1) applies to the 2012 and subsequent taxation years. (2) Le paragraphe (1) sapplique aux annes dimposition 2012 et suivantes.

41. (1) Subsection 172(3) of the Act is 41. (1) Le paragraphe 172(3) de la mme 10 amended by striking out or at the end of 10 loi est modifi par adjonction, aprs lalina paragraph (f.1) and by adding the following g), de ce qui suit : after paragraph (g):   (h) refuses to accept for registration for the  h) refuse de procder lagrment dun     purposes of this Act any pooled pension plan  rgime de pension collectif pour lapplication    or gives notice under subsection 147.5(24) to 15 de la prsente loi ou informe ladministrateur 15    the administrator of a pooled registered  dun rgime de pension agr collectif, selon    pension plan that the Minister proposes to  le paragraphe 147.5(24), de son intention de    revoke its registration, or  retirer lagrment du rgime;      (i) refuses to accept an amendment to a  i) refuse daccepter une modification un    pooled registered pension plan, 20 20 rgime de pension agr collectif, (2) The portion of subsection 172(3) of the Act, as amended by subsection (1), after paragraph (i) is replaced by the following: (2) Le passage du paragraphe 172(3) de la mme loi, modifi par le paragraphe (1), suivant lalina i) est remplac par ce qui suit :

the person described in paragraph (a), (a.1) or la personne, dans le cas vis aux alinas a), a.1) 25 (a.2), the applicant in a case described in 25 ou a.2), le demandeur, dans le cas vis aux paragraph (b), (e) or (g), a trustee under the alinas b), e) ou g), le fiduciaire du rgime ou plan or an employer of employees who are lemployeur dont les employs sont bnficiaibeneficiaries under the plan, in a case described res du rgime, dans le cas vis lalina c), le in paragraph (c), the promoter in a case promoteur, dans le cas vis lalina e.1), 30 described in paragraph (e.1), the administrator 30 ladministrateur du rgime ou lemployeur qui of the plan or an employer who participates in participe au rgime, dans le cas vis aux alinas the plan, in a case described in paragraph (f) or f) ou f.1), ou ladministrateur du rgime, dans le (f.1), or the administrator of the plan in a case cas vis aux alinas h) ou i), peuvent interjeter appel la Cour dappel fdrale de cette 35 described in paragraph (h) or (i), may appeal from the Ministers decision, or from the giving 35 dcision ou de la signification de cet avis. of the notice by the Minister, to the Federal Court of Appeal. (3) Paragraphs 172(5)(a) and (b) of the Act are replaced by the following: (3) Le paragraphe 172(5) de la mme loi est remplac par ce qui suit :

(a) to register for the purposes of this Act 40 (5) Pour lapplication du paragraphe (3), le Cas rput tre any pension plan or pooled pension plan, or ministre est rput avoir refus dagrer un 40 un refus dagrment rgime de pension ou un rgime de pension (b) to accept an amendment to a registered collectif dans le cadre de la prsente loi ou pension plan or a pooled registered pension daccepter une modification un rgime de plan

2011-2012

Emploi et croissance (2012) pension agr ou un rgime de pension agr collectif sil na pas avis le demandeur de sa dcision concernant la demande dans lanne suivant son dpt. Dans ce cas, il peut tre interjet appel du refus la Cour dappel 5 fdrale, conformment larticle 180, par le dpt cette cour dun avis dappel, tout moment, en application du paragraphe (3) et malgr le paragraphe 180(1). (4) Subsections (1) to (3) come into force or are deemed to have come into force on the day on which the Pooled Registered Pension Plans Act comes into force. (4) Les paragraphes (1) (3) entrent en 10 vigueur ou sont rputs tre entrs en vigueur la date dentre en vigueur de la Loi sur les rgimes de pension agrs collectifs.

81

42. (1) Subsection 180(1) of the Act is 5 42. (1) Lalina 180(1)d) de la mme loi est 15 remplac par ce qui suit : amended by striking out or at the end of paragraph (c.1) and by replacing paragraph (d) with the following:    (c.2) the mailing of notice to the adminis-  c.2) la date de mise la poste de lavis    trator of the pooled registered pension plan 10 ladministrateur du rgime de pension agr    collectif, prvu au paragraphe 147.5(24);  under subsection 147.5(24), or (d) the time the decision of the Minister to refuse the application for acceptance of the amendment to the registered pension plan or pooled registered pension plan was mailed, or 15 otherwise communicated in writing, by the Minister to any person, d) la date denvoi une personne de la 20 dcision crite du ministre de refuser la demande dacceptation de la modification au rgime de pension agr ou au rgime de pension agr collectif,

(2) Subsection (1) comes into force or is (2) Le paragraphe (1) entre en vigueur ou 25 deemed to have come into force on the day on est rput tre entr en vigueur la date which the Pooled Registered Pension Plans 20 dentre en vigueur de la Loi sur les rgimes Act comes into force. de pension agrs collectifs. 43. (1) The description of D in paragraph 204.2(1.1)(b) of the Act is replaced by the following: D is the group plan amount in respect of 25 the individual at that time, (2) Subparagraph (a)(iii) of the description of I in subsection 204.2(1.2) of the Act is replaced by the following: (iii) an amount transferred to the plan 30 on behalf of the individual in accordance with any of subsections 146(16), 147(19), 147.3(1) and (4) to (7) and 147.5(21) or in circumstances to which subsection 35 146(21) applies, 43. (1) Llment D de la formule figurant lalina 204.2(1.1)b) de la mme loi est 30 remplac par ce qui suit : D le montant relatif un rgime collectif quant au particulier ce moment, (2) Le sous-alina a)(iii) de llment I de la formule figurant au paragraphe 204.2(1.2) 35 de la mme loi est remplac par ce qui suit : (iii) dune somme transfre au rgime pour le compte du particulier conformment aux paragraphes 146(16), 147(19), 147.3(1) et (4) (7) et 147.5(21) ou dans 40 les circonstances vises au paragraphe 146(21),

82

Jobs and Growth, 2012

60-61 ELIZ. II

(3) The description of I in subsection (3) Llment I de la formule figurant au 204.2(1.2) of the Act is amended by striking paragraphe 204.2(1.2) de la mme loi est out or at the end of paragraph (a), by modifi par adjonction, aprs lalina b), de replacing and at the end of paragraph (b) ce qui suit : with or and by adding the following after 5 paragraph (b):   (c) an amount contributed in the year and  c) soit une cotisation verse au cours de 5     before that time by an employer or former  lanne et avant le moment donn au compte    employer of the individual to an account of  du particulier dans le cadre dun rgime de    the individual under a pooled registered 10 pension agr collectif par son employeur ou    pension plan, and  ancien employeur; (4) Paragraph (a) of the description of J in subsection 204.2(1.2) of the Act is replaced by following: (a) the total of all amounts each of which is 15 an amount (other than the portion of it that reduces the amount on which tax is payable by the individual under subsection 204.1(1)) received by the individual in the year and before that time out of or under a pooled 20 registered pension plan, a registered retirement savings plan or a registered retirement income fund and included in computing the individuals income for the year (4) Lalina a) de llment J de la formule 10 figurant au paragraphe 204.2(1.2) de la mme loi est remplac par ce qui suit : a) le total des sommes reprsentant chacune une somme sauf la partie de celle-ci qui rduit la somme sur laquelle limpt est 15 payable par le particulier selon le paragraphe 204.1(1) que le particulier a reue au cours de lanne et avant ce moment sur un fonds enregistr de revenu de retraite, un rgime de pension agr collectif ou un rgime enregis- 20 tr dpargne-retraite et quil a incluse dans le calcul de son revenu pour lanne;

(5) The portion of subsection 204.2(1.3) of 25 (5) Le passage du paragraphe 204.2(1.3) the Act before paragraph (a) is replaced by de la mme loi prcdant lalina a) est 25 the following: remplac par ce qui suit :
Group plan amount

(1.3) For the purposes of this section, the (1.3) Pour lapplication du prsent article, le Montant relatif un rgime group plan amount in respect of an individual at montant relatif un rgime collectif quant un collectif 30 particulier un moment donn dune anne any time in a taxation year is the lesser of dimposition correspond la moins leve des 30 sommes suivantes : (6) Subparagraph (i) of the description F in paragraph 204.2(1.3)(a) of the Act is replaced by the following: (i) the total of all amounts each of which is a qualifying group plan amount 35 in respect of the individual, to the extent that the amount is included in determining the value of I in subsection (1.2) in respect of the individual at that time, and (6) Le sous-alina (i) de llment F de la formule figurant lalina 204.2(1.3)a) de la mme loi est remplac par ce qui suit : (i) le total des sommes reprsentant chacune un montant admissible relatif 35 un rgime collectif quant au particulier, dans la mesure o il est inclus dans le calcul de la valeur de llment I de la formule figurant au paragraphe (1.2) relativement au particulier ce moment, 40

(7) Subparagraph (ii) of the description K 40 (7) Le sous-alina (ii) de llment K de la formule figurant lalina 204.2(1.3)a) de la in paragraph 204.2(1.3)(a) of the Act is mme loi est remplac par ce qui suit : replaced by the following:

2011-2012

Emploi et croissance (2012) (ii) in any other case, the group plan amount in respect of the individual at the end of the preceding taxation year, and (ii) dans les autres cas, le montant relatif un rgime collectif quant au particulier la fin de lanne dimposition prcdente;

83

(8) Le paragraphe 204.2(1.31) de la mme 5 (8) Subsection 204.2(1.31) of the Act is replaced by the following: 5 loi est remplac par ce qui suit :
Qualifying group plan amount

(1.31) Pour lapplication de llment F de la (1.31) For the purposes of the description of Montant admissible relatif formule figurant lalina (1.3)a), est un F in paragraph (1.3)(a), a qualifying group plan un rgime collectif amount in respect of an individual is a premium montant admissible relatif un rgime collectif paid under a registered retirement savings plan quant un particulier une prime verse dans le 10 or an amount contributed by an employer or 10 cadre dun rgime enregistr dpargne-retraite former employer of the individual to an account ou une cotisation verse au compte du particuof the individual under a pooled registered lier dans le cadre dun rgime de pension agr pension plan if collectif par son employeur ou ancien em15 ployeur si, la fois : (a) the plan is part of a qualifying arrangement or is a pooled registered pension plan, 15 (b) the premium or contribution is an amount to which the individual is entitled for services rendered by the individual (whether or not as an employee), and (c) the premium or contribution was remitted 20 to the plan on behalf of the individual by the person or body of persons that is required to remunerate the individual for the services, or by an agent for that person or body, a) le rgime fait partie dun arrangement admissible ou est un rgime de pension agr collectif; b) la prime ou la cotisation est une somme laquelle le particulier a droit pour des services 20 quil a rendus titre demploy ou autrement; c) la prime ou la cotisation a t verse au rgime pour le compte du particulier par la personne ou le groupe de personnes qui est tenu de le rmunrer pour les services, ou par 25 le mandataire de cette personne ou de ce groupe.

but does not include the part, if any, of a 25 premium or contribution that, by making (or Nest pas un montant admissible relatif un failing to make) an election or exercising (or failing to exercise) any other right under the rgime collectif la partie dune prime ou dune plan after beginning to participate in the plan cotisation dont le particulier aurait pu empcher 30 and within 12 months before the time the 30 le versement dans le cadre du rgime en faisant premium was paid or the contribution was ou en sabstenant de faire un choix ou en exerant ou en sabstenant dexercer un autre made, the individual could have prevented the droit dans le cadre du rgime aprs le dbut de premium or contribution and that would not as a consequence have been required to be remitted sa participation celui-ci et dans les douze mois 35 on behalf of the individual to another registered 35 prcdant le versement de la prime ou de la retirement savings plan or pooled registered cotisation et qui, en consquence, naurait pas t verser pour le compte du particulier un pension plan or to a money purchase provision autre rgime enregistr dpargne-retraite ou of a registered pension plan. rgime de pension agr collectif ou une 40 disposition cotisations dtermines dun rgime de pension agr. (9) Section 204.2 of the Act is amended by (9) Larticle 204.2 de la mme loi est 40 modifi par adjonction, aprs le paragraphe adding the following after subsection (4): 45 (4), de ce qui suit :

84
PRPP withdrawals

Jobs and Growth, 2012 60-61 ELIZ. II    (5) Notwithstanding the Pooled Registered  (5) Malgr la Loi sur les rgimes de pension Retraits dun   RPAC Pension Plans Act or any similar law of a agrs collectifs ou toute loi provinciale sem  province, a member of a PRPP may withdraw blable, le participant un rgime de pension   an amount from the members account under the agr collectif peut retirer une somme de son   PRPP to reduce the amount of tax that would 5compte dans le cadre du rgime dans le but de 5   otherwise be payable by the member under this rduire le montant dimpt quil aurait payer   Part, to the extent that the reduction cannot be par ailleurs en vertu de la prsente partie, dans la   achieved by withdrawals from plans other than mesure o la rduction ne peut soprer au   PRPPs. moyen de retraits de rgimes autres que des  rgimes de pension agrs collectifs. 10 (10) Subsections (1) to (9) come into force 10 (10) Les paragraphes (1) (9) entrent en vigueur ou sont rputs tre entrs en or are deemed to have come into force on the vigueur la date dentre en vigueur de la day on which the Pooled Registered Pension Loi sur les rgimes de pension agrs collecPlans Act comes into force. tifs. 15 44. (1) Le paragraphe 207.5(1) de la 44. (1) Subsection 207.5(1) of the Act is amended by adding the following in alpha- 15 mme loi est modifi par adjonction, selon lordre alphabtique, de ce qui suit : betical order:     avantage advantage, in relation to a retirement com-  avantage Est un avantage relatif une   20 advantage pensation arrangement, means convention de retraite :    (a) any benefit, loan or indebtedness that is  a) tout bnfice ou prt, ou toute dette, qui    conditional in any way on the existence of the 20 est subordonn lexistence de la convention,    arrangement, other than  lexception :      (i) de tout bnfice provenant de la (i) a benefit derived from the provision of     fourniture de services de gestion ou de 25 administrative or investment services in      placement relatifs la convention, respect of the arrangement,      (ii) de tout prt ou dette dont les modalits (ii) a loan or an indebtedness the terms 25    sont telles quelles auraient t acceptes and conditions of which are terms and     par des personnes nayant entre elles aucun conditions that persons dealing at arms     lien de dpendance, length with each other would have entered  30     into, and   (iii) de tout paiement effectu dans le    cadre de la convention qui est inclus dans (iii) a payment out of or under the 30    le calcul du revenu dun contribuable en arrangement that is included in computing      vertu de la partie I; a taxpayers income under Part I, and      (b) a benefit that is an increase in the total  b) tout bnfice qui reprsente une hausse de 35    fair market value of the subject property of  la juste valeur marchande totale des biens    the arrangement if it is reasonable to consider, 35 dtermins de la convention quil est raison   having regard to all the circumstances, that  nable de considrer, compte tenu des circons   the increase is attributable, directly or indi-  tances, comme tant attribuable, directement    rectly, to a transaction or event or a series of  ou indirectement, une opration, un 40    transactions or events one of the main  vnement ou une srie doprations ou    purposes of which was to enable a person 40 dvnements dont lun des objets principaux    or a partnership to benefit from a provision of  consistait permettre une personne ou une    this Part, or from the exemption from tax  socit de personnes de tirer profit dune    under paragraph 149(1)(q.1), if the transac-  disposition de la prsente partie ou de 45    tion, event or series  lexemption dimpt prvue lalina   149(1)q.1) et qui, selon le cas :

advantage avantage

2011-2012                                                                                                     

Emploi et croissance (2012)   (i) ne se serait pas produit dans un (i) would not have occurred in a normal   contexte commercial ou financier normal commercial or investment context in which   o des parties nont entre elles aucun lien parties deal with each other at arms length   de dpendance et agissent librement, and act prudently, knowledgeably and   5 prudemment ou en toute connaissance de 5 willingly, or   cause, (ii) included a payment received as, on   (ii) comprenait un paiement reu au titre account or in lieu of, or in satisfaction of, a   ou en rglement total ou partiel, selon le payment   cas :  (A) for services provided by a person   (A) dun paiement pour des services 10 who is, or does not deal at arms length 10  fournis par un bnficiaire dtermin de with, a specified beneficiary of the   la convention ou par une personne avec arrangement, or   laquelle il a un lien de dpendance,  (B) of interest, of a dividend, of rent, of   (B) dun paiement dintrts, de divia royalty or of any other return on  dende, de loyer, de redevance ou de tout 15 investment, or of proceeds of disposi- 15  autre rendement sur placement, ou dun tion, in respect of property (other than   paiement de produit de disposition, subject property of the arrangement)    relatif des biens ( lexclusion des held by a person who is, or does not   biens dtermins de la convention) deal at arms length with, a specified   20 dtenus par un bnficiaire dtermin 20 beneficiary of the arrangement,  de la convention ou par une personne  (c) a benefit that is income or a capital gain  avec laquelle il a un lien de dpendance;  that is reasonably attributable, directly or   c) tout bnfice qui reprsente un revenu ou indirectly, to   un gain en capital quil est raisonnable (i) a prohibited investment in respect of   25 25 dattribuer, directement ou indirectement : the arrangement,   (i) soit un placement interdit relative(ii) an amount received by a specified   ment la convention, beneficiary of the arrangement, or by a   (ii) soit une somme reue par un person who does not deal at arms length   bnficiaire dtermin de la convention with the specified beneficiary, if it is   ou par une personne avec laquelle celui-ci 30 reasonable to consider, having regard to 30  a un lien de dpendance, sil est raisonall the circumstances, that the amount was   nable de considrer, compte tenu des paid in relation to, or would not have been   circonstances, que la somme a t paye paid but for, subject property of the   relativement des biens dtermins de la arrangement and the amount was paid as,   convention ou quelle naurait pas t 35 on account or in lieu of, or in satisfaction 35   paye en labsence de tels biens et quelle of, a payment   a t paye au titre ou en rglement total ou  (A) for services provided by a person  partiel, selon le cas :  who is, or who does not deal at arms   (A) dun paiement pour des services length with, the specified beneficiary, or   fournis par le bnficiaire dtermin ou 40  (B) of interest, of a dividend, of rent, of 40 par une personne avec laquelle il a un  a royalty or of any other return on  lien de dpendance,  investment, or of proceeds of disposi-   (B) dun paiement dintrts, de divition,   dende, de loyer, de redevance ou de tout (d) an RCA strip in respect of the arrange-   autre rendement sur placement, ou dun 45 45 ment, and  paiement de produit de disposition; (e) a prescribed benefit;

85

86

Jobs and Growth, 2012 60-61 ELIZ. II   prohibited investment, for a retirement com-  d) toute somme dcoulant dun dpouilleprohibited   investment pensation arrangement at any time, means  ment de CR relatif la convention; placement   interdit property (other than prescribed excluded prop-   e) tout bnfice vis par rglement.   erty) that is at that time    bnficiaire dtermin Est le bnficiaire bnficiaire   (a) a debt of a specified beneficiary of the 5 dtermin dune convention de retraite le 5 dtermin  specified   arrangement, beneficiary particulier qui a un intrt ou un droit relatif    la convention et qui a ou avait une participation  (b) a share of the capital stock of, an interest   notable dans un employeur ou un ancien  in, or a debt of   employeur relativement la convention.  (i) a corporation, partnership or trust in     which the specified beneficiary has a 10 participation notable Sentend au sens du 10 participation    notable paragraphe 207.01(4). significant interest, or  significant   interest   (ii) a person or partnership that does not     deal at arms length with, or is affiliated    placement interdit Est un placement interdit placement   with, the specified beneficiary,  interdit  un moment donn pour une convention de  prohibited  (c) an interest (or, for civil law, a right) in, or 15retraite tout bien (sauf un bien exclu vis par investment    a right to acquire, a share, interest or debt  rglement) qui est, ce moment : 15    described in paragraph (a) or (b), or    a) une dette dun bnficiaire dtermin de la    (d) prescribed property;  convention;    RCA strip, in respect of a retirement com-  b) une action du capital-actions ou une dette RCA strip   somme pensation arrangement, means the amount of a 20 dune des entits ci-aprs ou une participation  dcoulant dun   dpouillement de reduction in the fair market value of subject 20  dans une de ces entits :  CR property of the arrangement, if the value is    (i) une socit, une socit de personnes reduced as part of a transaction or event or a    ou une fiducie dans laquelle le bnficiaire series of transactions or events one of the main    dtermin a une participation notable, purposes of which is to enable a specified 25   beneficiary of the arrangement, or a person or a  (ii) une personne ou une socit de   partnership who does not deal at arms length  personnes qui a un lien de dpendance 25   with the specified beneficiary, to benefit from a  avec le bnficiaire dtermin ou qui lui est   provision of this Part or to obtain a benefit in  affilie;   respect of subject property of the arrangement 30  c) un intrt ou, pour lapplication du droit  or as a result of the reduction, but does not    include an amount that is included in computing  civil, un droit sur une action, une participa  the income of the specified beneficiary or of an  tion ou une dette vise aux alinas a) ou b), 30   employer or former employer of the specified  ou un droit dacqurir une telle action,  participation ou dette;   beneficiary; 35    significant interest has the same meaning as in  d) un bien vis par rglement.  significant   somme dcoulant dun dpouillement de CR interest subsection 207.01(4); somme  participation  Relativement une convention de retraite, le 35 dcoulant dun  notable  dpouillement de  montant dune rduction de la juste valeur  CR   RCA strip specified beneficiary, of a retirement com- marchande de biens dtermins de la convention specified   beneficiary pensation arrangement, means an individual effectue dans le cadre dune opration, dun   bnficiaire who has an interest or a right in respect of the 40vnement ou dune srie doprations ou dtermin   arrangement and who has or had a significant dvnements dont lun des objets principaux 40   interest in an employer or former employer in consiste permettre un bnficiaire dtermin   de la convention ou une personne ou une respect of the arrangement;  socit de personnes avec laquelle il a un lien de  dpendance de tirer profit dune disposition de

2011-2012

Emploi et croissance (2012)  la prsente partie ou dobtenir un avantage au  titre de biens dtermins de la convention ou par  suite de la rduction. Est exclue du montant de  la rduction toute somme qui est incluse dans le  calcul du revenu du bnficiaire dtermin ou 5  de son employeur ou ancien employeur. (2) Section 207.5 of the Act is amended by adding the following after subsection (2): (2) Larticle 207.5 de la mme loi est modifi par adjonction, aprs le paragraphe (2), de ce qui suit :

87

Limitation on election

   (3) Subsection (2) does not apply in respect  (3) Le paragraphe (2) ne sapplique pas 10 Restriction   of an RCA trust if any part of a decline in the relativement une fiducie de convention de   fair market value of subject property of the 5retraite sil est raisonnable dattribuer une partie   retirement compensation arrangement is reason- dune diminution de la juste valeur marchande   ably attributable to a prohibited investment for, des biens dtermins de la convention de retraite   or an advantage in relation to, the RCA trust  un placement interdit pour la fiducie ou un 15   unless the Minister is satisfied that it is just and avantage relatif celle-ci, moins que le   equitable to allow the election to be made, 10ministre ne soit convaincu quil est juste et   having regard to all the circumstances, in which quitable dans les circonstances de permettre   case, the Minister may adjust the amount que le choix prvu ce paragraphe soit fait,   deemed by subsection (2) to be the refundable auquel cas il peut rajuster la somme rpute, en 20   tax of the arrangement to take into account all or vertu du paragraphe (2), tre limpt rembour  part of the decline in the fair market value of the 15sable de la convention de faon ce quil soit   subject property. tenu compte de tout ou partie de la diminution  de la juste valeur marchande des biens dter mins. 25 (3) Le paragraphe (1) sapplique (3) Subsection (1) applies after March 28, compter du 29 mars 2012. Toutefois, la 2012, except that the definition advantage dfinition de avantage , au paragraphe in subsection 207.5(1) of the Act, as enacted by subsection (1), does not apply in respect of 20 207.5(1) de la mme loi, dicte par le paragraphe (1), ne sapplique pas relative- 30 transactions or events that relate to subject ment aux oprations ou aux vnements qui property of a retirement compensation arse rapportent un bien dtermin dune rangement acquired before March 29, 2012 convention de retraite qui est acquis avant (a) if the amount of what would otherwise cette date si, selon le cas : be an advantage is included in computing 25 a) une somme qui reprsenterait par 35 the income of a beneficiary of the arrangeailleurs un avantage est incluse dans le ment, or an employer in respect of the calcul du revenu dun bnficiaire de la arrangement, for the taxation year in convention, ou dun employeur relativewhich the amount arose or the immediately following taxation year; or 30 ment celle-ci, pour lanne dimposition au cours de laquelle la somme a pris 40 (b) if the subject property is a promissory naissance ou pour lanne dimposition note or similar debt obligation, commersubsquente; cially reasonable payments of principal b) si le bien dtermin est un billet ordre and interest are made at least annually after 2012 in respect of the note or 35 ou un titre de crance semblable, des paiements de principal et dintrts rai- 45 obligation and no RCA strip arises after sonnables sur le plan commercial sont March 28, 2012 in respect of the arrangeeffectus au moins annuellement aprs ment. For the purposes of this paragraph, 2012 relativement au billet ou au titre et an amendment to the terms of the note or

88

Jobs and Growth, 2012 obligation to provide for such payments is deemed not to be a disposition or an acquisition of the note or obligation.

60-61 ELIZ. II

aucune somme dcoulant dun dpouillement de CR ne prend naissance aprs le 28 mars 2012 relativement la convention; pour lapplication du prsent alina, toute modification apporte aux modalits du 5 billet ou du titre en vue de prvoir ces paiements est rpute ne pas tre une disposition ou une acquisition du billet ou du titre.

(4) Le paragraphe (2) sapplique aux 10 (4) Subsection (2) applies to elections in respect of tax paid under subsection 207.7(1) 5 choix visant limpt pay en vertu du paragraphe 207.7(1) de la mme loi relativeof the Act in respect of contributions made to ment aux cotisations verses une convena retirement compensation arrangement tion de retraite aprs le 28 mars 2012 et au after March 28, 2012 and income earned, revenu gagn, aux gains en capital raliss et 15 capital gains realized and losses incurred, in respect of such contributions. 10 aux pertes subies au titre de ces cotisations. 45. (1) The Act is amended by adding the following after section 207.6:
Tax payable on prohibited investment

Amount of tax payable

Refund

   207.61 (1) A custodian of a retirement  207.61 (1) Le dpositaire dune convention 20 Impt payable   sur les compensation arrangement shall pay a tax under de retraite est tenu de payer un impt en vertu placements   this Part for a calendar year if, at any time in the 15de la prsente partie pour une anne civile si, interdits   un moment de lanne : year,      (a) the arrangement acquires property that is  a) la convention acquiert un bien qui est un    a prohibited investment for the arrangement;  placement interdit pour elle; 25     or  b) un bien dtermin de la convention     (b) subject property of the arrangement 20 devient un placement interdit pour elle aprs    becomes a prohibited investment for the  le 29 mars 2012.     arrangement after March 29, 2012.     Impt payable  (2) The amount of tax payable in respect of  (2) Limpt payable au titre de chaque bien   each property described in subsection (1) is 50% vis au paragraphe (1) correspond 50 % de la 30   of the fair market value of the property at the 25juste valeur marchande du bien au moment vis    ce paragraphe. time referred to in that subsection.     Remboursement  (3) If in a calendar year an RCA trust  (3) Dans le cas o une fiducie de convention   disposes of a property in respect of which a de retraite dispose, au cours dune anne civile,   tax is imposed under subsection (1) on the dun bien au titre duquel le dpositaire de la 35   custodian of the retirement compensation ar- 30convention est tenu de payer limpt prvu au   rangement, the custodian is entitled to a refund paragraphe (1), le dpositaire a droit au   remboursement pour lanne de celle des for the year of an amount equal to   sommes ci-aprs qui est applicable :   (a) the amount of the tax so imposed, unless     a) le montant dimpt en cause, sauf si 40  paragraph (b) applies; or   lalina b) sapplique;  (b) nil, 35    b) zro si, selon le cas :   (i) if it is reasonable to consider that the     (i) il est raisonnable de considrer que le custodian, or a specified beneficiary of the     dpositaire ou un bnficiaire dtermin de arrangement, knew, or ought to have     la convention savait ou aurait d savoir, au 45 known, at the time the property was 

45. (1) La mme loi est modifie par adjonction, aprs larticle 207.6, de ce qui suit :

2011-2012

Deemed disposition and reacquisition

Tax payable in respect of advantage

Amount of tax payable

Joint liability

Emploi et croissance (2012) 89     moment o le bien a t acquis par la acquired by the arrangement, that it was, or     convention, que celui-ci tait ou devienwould become, a property described in     drait un bien vis au paragraphe (1), subsection (1), or       (ii) la convention ne dispose pas du bien (ii) if the property is not disposed of by the     avant la fin de lanne civile suivant celle 5 arrangement before the end of the calendar 5    au cours de laquelle limpt a pris year following the calendar year in which     naissance ou tout moment postrieur the tax arose, or any later time that the     que le ministre estime raisonnable dans les Minister considers reasonable in the cir-     circonstances. cumstances.      (4) If, at any time, a property held by an 10 (4) Dans le cas o un bien dtenu par une 10 Disposition et     nouvelle RCA trust ceases to be, or becomes, a fiducie de convention de retraite cesse dtre un acquisition   rputes prohibited investment for the RCA trust, the placement interdit pour la fiducie, ou le devient,   RCA trust is deemed to have disposed of the  un moment donn, la fiducie est rpute en   property immediately before that time for avoir dispos immdiatement avant ce moment   proceeds of disposition equal to the fair market 15pour un produit de disposition gal sa juste 15   value of the property at that time and to have valeur marchande ce moment et lavoir acquis   reacquired the property at that time at a cost de nouveau ce moment un cot gal cette   juste valeur marchande. equal to that fair market value.     Impt payable  207.62 (1) A custodian of a retirement  207.62 (1) Le dpositaire dune convention   relativement un compensation arrangement shall pay a tax under 20de retraite est tenu de payer un impt en vertu 20 avantage   this Part for a calendar year if, in the year, an de la prsente partie pour une anne civile si, au   advantage in relation to the arrangement is cours de lanne, un avantage relatif la   extended to, or is received or receivable by, an convention est accord une fiducie de   RCA trust under the arrangement, a specified convention de retraite prvue par la convention,   beneficiary of the arrangement or any person 25 un bnficiaire dtermin de la convention ou 25   who does not deal at arms length with the  toute personne avec laquelle il a un lien de   dpendance, ou est reu ou recevoir par ceuxspecified beneficiary.   ci.      Impt payable  (2) The amount of tax payable in respect of  (2) Limpt payable relativement lavan  tage vis au paragraphe (1) correspond celle 30 an advantage described in subsection (1) is   des sommes ci-aprs qui est applicable :   (a) in the case of a benefit, the fair market 30    a) sagissant dun bnfice, sa juste valeur  value of the benefit;    (b) in the case of a loan or an indebtedness,  marchande;    the amount of the loan or indebtedness; and  b) sagissant dun prt ou dune dette, son     35  (c) in the case of an RCA strip, the amount of  montant;    c) sagissant dune somme dcoulant dun  the RCA strip. 35   dpouillement de CR, cette somme.       207.63 If a custodian of a retirement com-  207.63 Si le dpositaire dune convention de Responsabilit   solidaire pensation arrangement is liable to pay a tax retraite est redevable de limpt prvu aux   under section 207.61 or 207.62, a specified articles 207.61 ou 207.62, tout bnficiaire 40   beneficiary of the arrangement is jointly and dtermin de la convention est dbiteur solidaire   severally, or solidarily, liable for that tax to the 40de cet impt dans la mesure o il a particip, a   extent that the specified beneficiary participated consenti ou a acquiesc lopration,   in, assented to or acquiesced in the making of, lvnement ou la srie doprations ou   the transaction or event or series of transactions dvnements qui a donn naissance cet 45   impt. or events that resulted in the liability.

90
Waiver of tax payable

Deemed distribution

Jobs and Growth, 2012 60-61 ELIZ. II    207.64 If a person would otherwise be liable  207.64 Le ministre peut renoncer tout ou Renonciation   to pay a tax under this Part because of any of partie de limpt dont une personne serait   sections 207.61 to 207.63, the Minister may redevable par ailleurs en vertu de la prsente   waive or cancel all or part of the liability if the partie par leffet des articles 207.61 207.63, ou   Minister considers it just and equitable to do so 5lannuler en tout ou en partie, sil estime quil 5   having regard to all the circumstances, including est juste et quitable de le faire compte tenu des      (a) whether the tax arose as a consequence of circonstances, notamment :    reasonable error; and  a) le fait que limpt fasse suite une erreur      (b) the extent to which the transaction or  acceptable;    event or series of transactions or events that 10 b) la mesure dans laquelle lopration, lv- 10    gave rise to the tax also gave rise to another  nement ou la srie doprations ou dvne   tax under this Act.  ments qui a donn lieu limpt a galement     donn lieu un autre impt en vertu de la     prsente loi.      207.65 For the purposes of the definition  207.65 Pour lapplication de la dfinition de 15 Distribution   rpute refundable tax in subsection 207.5(1), tax  impt remboursable au paragraphe 207.5(1),   paid under section 207.61 or 207.62 by a 15limpt pay en vertu des articles 207.61 ou   custodian of a retirement compensation arrange- 207.62 par le dpositaire dune convention de   ment out of property held in connection with the retraite sur les biens dtenus dans le cadre de la   arrangement is deemed to be a distribution convention est rput tre une distribution 20   under the arrangement for the taxation year in effectue dans le cadre de la convention pour   which the tax is paid to the extent that the tax 20lanne dimposition au cours de laquelle il est   has not been refunded, waived or cancelled. pay dans la mesure o il na pas fait lobjet  dun remboursement, dune renonciation ou  dune annulation. 25 (2) Le paragraphe (1) sapplique (2) Subsection (1) applies after March 28, compter du 29 mars 2012. Pour lapplication 2012. For the purposes of section 207.61 of de larticle 207.61 de la mme loi, dict par the Act, as enacted by subsection (1), an amendment to the terms of a promissory 25 le paragraphe (1), toute modification apporte aux modalits dun billet ordre, ou dun 30 note, or similar debt obligation, that is titre de crance semblable, qui est un bien subject property of a retirement compensadtermin dune convention de retraite action arrangement acquired before March 29, quis avant le 29 mars 2012, en vue de prvoir 2012 to provide for commercially reasonable payments of principal and interest is deemed 30 des paiements de principal et dintrts raisonnables sur le plan commercial est 35 not to be a disposition or an acquisition of the rpute ne pas tre une disposition ou une note or obligation. acquisition du billet ou du titre. 46. (1) The Act is amended by adding the following after Part XI.3: 46. (1) La mme loi est modifie par adjonction, aprs la partie XI.3, de ce qui suit : 40

2011-2012

Excess EPSP amount

Tax payable

Emploi et croissance (2012) 91     PARTIE XI.4 PART XI.4      IMPT SUR LES EXCDENTS RPEB  TAX ON EXCESS EPSP AMOUNTS      207.8 (1) In this Part, excess EPSP  207.8 (1) Pour lapplication de la prsente Excdent RPEB   amount, of a specified employee for a taxation partie, lexcdent RPEB dun employ dter  year in respect of an employer, means the min pour une anne dimposition relativement    un employeur correspond la somme obtenue amount determined by the formula   par la formule suivante :  5  A (20% B) 5     A (20 % B)    where   o :  A is the portion of the total of all amounts paid    by the employer of the specified employee A reprsente la partie du total des sommes    payes par lemployeur de lemploy (ou (or by a corporation with which the employ-     par une socit avec laquelle lemployeur a 10 er does not deal at arms length) to a trust 10    un lien de dpendance) une fiducie rgie governed by an employees profit sharing     par un rgime de participation des employs plan that is allocated for the year to the       aux bnfices qui est attribue lemploy specified employee; and     pour lanne; B is the specified employees total income for    the year from an office or employment with 15B le revenu total de lemploy pour lanne 15    provenant dune charge ou dun emploi the employer computed without reference to     auprs de lemployeur, calcul compte non paragraph 6(1)(d) and sections 7 and 8.     tenu de lalina 6(1)d) ni des articles 7 et 8.      (2) If a specified employee has an excess  (2) Lemploy dtermin qui a un excdent Impt payable     EPSP amount for a taxation year, the specified RPEB pour une anne dimposition doit payer 20   employee shall pay a tax for the year equal to 20pour lanne un impt gal la somme obtenue   par la formule suivante : the amount determined by the formula     (A + B) C (A + B) C       o : where     A reprsente 29 %; A is 29%; 25     B is 25B :     a) si lemploy rside au Qubec la fin (a) if the specified employee is resident     de lanne, 0 %, in Quebec at the end of the year, 0%,       b) sil rside dans une province autre que (b) if the specified employee is resident     le Qubec la fin de lanne, le taux 30 in a province other than Quebec at the end     dimposition le plus lev, y compris les of the year, the highest percentage rate of 30    surtaxes mais lexclusion des impts tax, including surtaxes but not taxes that     assujettis un plafond, tabli par la are limited to a maximum amount,     province pour lanne sur le revenu dun imposed by the province for the year on     particulier rsidant dans la province, the income of an individual who is a  35    resident of the province, or 35  c) dans les autres cas, 14 %;     (c) in any other case, 14%; and C le total des excdents RPEB de lemploy    C is the total of all excess EPSP amounts of  pour lanne.   the specified employee for the year.

92

Jobs and Growth, 2012 60-61 ELIZ. II    (3) If a specified employee would otherwise  (3) Le ministre peut renoncer tout ou partie Waiver or Renonciation ou   be liable to pay a tax under subsection (2), the de limpt prvu au paragraphe (2) dont un cancellation annulation     Minister may waive or cancel all or part of the employ dtermin serait redevable par ailleurs,   liability if the Minister considers it just and ou lannuler en tout ou en partie, sil estime   equitable to do so having regard to all the 5quil est juste et quitable de le faire compte 5   tenu des circonstances. circumstances.    (4) Every person who is liable to pay tax  (4) Toute personne qui est redevable dun Return and Dclaration et   impt en vertu de la prsente partie pour une payment of tax  paiement de under this Part for a taxation year shall   limpt    (a) on or before the persons filing-due date anne dimposition doit :    for the year, file with the Minister a return for 10 a) prsenter au ministre, au plus tard la date 10    the year under this Part in prescribed form  dchance de production qui lui est appli   cable pour lanne, une dclaration pour  and containing prescribed information; and      (b) on or before the persons balance-due day  lanne en vertu de la prsente partie sur le    for the year, pay to the Receiver General the  formulaire prescrit contenant les renseigne  15  amount of tax payable under this Part by the 15 ments prescrits;    b) verser au receveur gnral, au plus tard  person for the year.    la date dexigibilit du solde qui lui est     applicable pour lanne, le montant dimpt     payable par elle pour lanne en vertu de la     prsente partie.  20      (5) Subsections 150(2) and (3), sections 152,  (5) Les paragraphes 150(2) et (3), les articles Dispositions Provisions   applicables applicable to this  155 to 156.1, 158 to 160.1, 161 and 161.2 to 152, 155 156.1, 158 160.1, 161 et 161.2   Part 167 and Division J of Part I apply to this Part 167 et la section J de la partie I sappliquent la   with any modifications that the circumstances 20prsente partie, avec les adaptations ncessaires.  require. (2) Subsection (1) applies to the 2012 and (2) Le paragraphe (1) sapplique aux 25 subsequent taxation years, except that it does annes dimposition 2012 et suivantes. Tounot apply in respect of payments made to a tefois, il ne sapplique pas relativement aux trust governed by an employees profit shar- 25 paiements faits une fiducie rgie par un ing plan rgime de participation des employs aux bnfices : 30 (a) before March 29, 2012; or (b) before 2013 pursuant to an obligation arising under a written agreement or arrangement entered into before March 30 29, 2012. 47. (1) The definition registered life insurance policy in subsection 211(1) of the Act is replaced by the following:
registered life insurance policy police dassurance-vie agre

a) avant le 29 mars 2012; b) avant 2013 en excution dune obligation dcoulant dune convention ou dun arrangement conclus par crit avant le 29 mars 2012. 35 47. (1) La dfinition de police dassurance-vie agre , au paragraphe 211(1) de la mme loi, est remplace par ce qui suit :

registered life insurance policy means a life 35 police dassurance-vie agre Police dassu police insurance policy issued or effected as or under a rance-vie tablie ou souscrite titre de rgime 40 dassurance-vie agre registered life de pension agr, de rgime de pension agr pooled registered pension plan, a registered insurance retirement savings plan, a deferred profit collectif, de rgime de participation diffre aux policy sharing plan or a registered pension plan; bnfices ou de rgime enregistr dpargneretraite.

2011-2012

Emploi et croissance (2012) (2) Subsection (1) comes into force or is deemed to have come into force on the day on which the Pooled Registered Pension Plans Act comes into force. (2) Le paragraphe (1) entre en vigueur ou est rput tre entr en vigueur la date dentre en vigueur de la Loi sur les rgimes de pension agrs collectifs.

93

48. (1) Paragraph 212(1)(h) of the Act is 5 48. (1) Lalina 212(1)h) de la mme loi 5 est modifi par adjonction, avant le sousamended by adding the following before alina (iii), de ce qui suit : subparagraph (iii):     (ii) quune somme distribue sur un r(ii) an amount distributed from a pooled    gime de pension agr collectif qui a t registered pension plan that has been     dsigne par ladministrateur du rgime 10 designated by the administrator of the plan 10     aux termes du paragraphe 147.5(18), in accordance with subsection 147.5(18), (2) The portion of subparagraph 212(1)(h)(iii.1) of the Act before clause (B) is replaced by the following: (iii.1) the portion of the payment that is 15 transferred by the payer on behalf of the non-resident person, pursuant to an authorization in prescribed form, to a pooled registered pension plan, registered pension plan, registered retirement savings plan or 20 registered retirement income fund and that (A) because of any of subsections 146(21), 147.3(9) and 147.5(22) would not, if the non-resident person had been resident in Canada throughout the taxa- 25 tion year in which the payment was made, be included in computing the non-resident persons income, or (2) Le passage du sous-alina 212(1)h)(iii.1) de la mme loi prcdant la division (B) est remplac par ce qui suit : (iii.1) que la partie de ce paiement que le 15 payeur transfre pour le compte de la personne non-rsidente, aux termes dune autorisation tablie sur le formulaire prescrit, un rgime de pension agr, un rgime de pension agr collectif, un 20 rgime enregistr dpargne-retraite ou un fonds enregistr de revenu de retraite et qui, si la personne non-rsidente avait rsid au Canada tout au long de lanne dimposition du paiement, selon le cas : 25 (A) ne serait pas incluse dans le calcul de son revenu en application des paragraphes 146(21), 147.3(9) ou 147.5(22),

(3) Subsections (1) and (2) come into force (3) Les paragraphes (1) et (2) entrent en or are deemed to have come into force on the 30 vigueur ou sont rputs tre entrs en 30 day on which the Pooled Registered Pension vigueur la date dentre en vigueur de la Plans Act comes into force. Loi sur les rgimes de pension agrs collectifs. 49. (1) The Act is amended by adding the following after section 212.2:
Foreign affiliate dumping conditions for application

  212.3 (1) Subsection (2) applies to an in- 35 212.3 (1) Le paragraphe (2) sapplique au  Oprations de   transfert de vestment in a non-resident corporation (in this placement quune socit rsidant au Canada   socits section referred to as the subject corporation) (appele socit rsidente au prsent article) trangres   made at any time (in this section referred to as fait, un moment donn (appel moment du 40 affilies  conditions  the investment time) by a corporation resident placement au prsent article), dans une socit dapplication   in Canada (in this section referred to as the 40non-rsidente (appele socit dtermine   CRIC) if au prsent article), si les conditions ci-aprs sont    runies :  (a) the subject corporation is immediately   after the investment time, or becomes as part   of a transaction or event or series of

49. (1) La mme loi est modifie par adjonction, aprs larticle 212.2, de ce qui 35 suit :

94

Foreign affiliate dumping consequences

Jobs and Growth, 2012 60-61 ELIZ. II    transactions or events that includes the  a) la socit dtermine est, immdiatement    making of the investment, a foreign affiliate  aprs le moment du placement ou devient    of the CRIC;  dans le cadre dune opration, dun vne     (b) the CRIC is at the investment time, or  ment ou dune srie doprations ou dv   becomes as part of a transaction or event or 5 nements qui comprend la ralisation du 5    series of transactions or events that includes  placement , une socit trangre affilie    the making of the investment, controlled by a  de la socit rsidente;    non-resident corporation (in this section  b) la socit rsidente est, au moment du    referred to as the parent); and  placement ou devient dans le cadre dune      (c) neither subsection (16) nor (18) applies in 10 opration, dun vnement ou dune srie 10   doprations ou dvnements qui comprend  respect of the investment.    la ralisation du placement , contrle par     une socit non-rsidente (appele socit     mre au prsent article);       c) les paragraphes (16) et (18) ne sappli- 15     quent pas relativement au placement.      (2) If this subsection applies to an investment  (2) En cas dapplication du prsent paraOprations de   transfert de in a subject corporation made by a CRIC, graphe un placement quune socit rsidente socits    fait dans une socit dtermine : trangres  (a) for the purposes of this Part and subject  affilies    to subsections (3) and (7), the CRIC is 15 a) pour lapplication de la prsente partie et 20 consquences    deemed to have paid to the parent, and the  sous rserve des paragraphes (3) et (7), la    parent is deemed to have received from the  socit rsidente est rpute avoir vers la    CRIC, at the investment time, a dividend  socit mre au moment du placement, et    equal to the total of all amounts each of  celle-ci est rpute avoir reu de la socit    which is the portion of the fair market value 20 rsidente ce moment, un dividende gal au 25    at the investment time of any property (not  total des sommes dont chacune correspond    including shares of the capital stock of the  la partie de la juste valeur marchande, ce    CRIC) transferred, any obligation assumed or  moment, dun bien transfr par la socit    incurred, or any benefit otherwise conferred,  rsidente ( lexception dactions de son    by the CRIC, or of any property transferred to 25 capital-actions), dune obligation assume 30    the CRIC which transfer results in the  ou contracte par elle, dun avantage autre   reduction of an amount owing to the CRIC,  ment confr par elle ou dun bien qui lui est    that can reasonably be considered to relate to  transfr lequel transfert donne lieu la    the investment; and  rduction dune somme qui lui est due ,      (b) in computing the paid-up capital in 30 quil est raisonnable de considrer comme se 35    respect of any class of shares of the capital  rapportant au placement;    stock of the CRIC at any time that is at or  b) est dduire dans le calcul, au moment du    after the investment time, there is to be  placement ou tout moment postrieur, du    deducted the amount of any increase in the  capital vers au titre dune catgorie dactions    paid-up capital in respect of the class, 35 du capital-actions de la socit rsidente le 40    determined without reference to this section,  montant de toute augmentation du capital    that can reasonably be considered to relate to  vers au titre de la catgorie, calcul compte    the investment.  non tenu du prsent article, quil est raison  nable de considrer comme se rapportant au   placement. 45

2011-2012
Dividend substitution election

Emploi et croissance (2012) 95    (3) If a CRIC, all corporations that are, at the  (3) Si une socit rsidente, toutes les Choix   substitution de investment time, qualifying substitute corpora- socits qui sont, au moment du placement, dividende   tions in respect of the CRIC, and the parent (or des socits de substitution admissibles relati  the parent and another non-resident corporation vement la socit rsidente, et la socit mre   that is at the investment time controlled by the 5(ou la socit mre et une autre socit non- 5   parent) jointly elect in writing under this rsidente qui est contrle par celle-ci au   subsection in respect of an investment, amounts moment du placement) font un choix conjoint   are agreed on in respect of classes of shares of en vertu du prsent paragraphe relativement   the capital stock of any of the CRIC and one or un placement, que, dans ce choix, il est convenu   more of the qualifying substitute corporations, 10de sommes relativement des catgories 10   the total of the amounts agreed on equals the dactions du capital-actions de la socit   amount of the dividend that would, in the rsidente et dune ou de plusieurs des socits   absence of this subsection, be deemed under de substitution admissibles, que le total de ces   paragraph (2)(a) to be paid and received, and sommes est gal au montant du dividende qui,   the election is filed with the Minister on or 15en labsence du prsent paragraphe, serait 15   before the earliest of the filing-due dates of the rput, en vertu de lalina (2)a), tre pay et   CRIC and the qualifying substitute corporations reu et que le document concernant ce choix est   for their respective taxation years that include prsent au ministre au plus tard la plus   the investment time, then antrieure des dates dchance de production      (a) the dividend that would, in the absence of 20applicables la socit rsidente et aux socits 20    this subsection, be deemed under paragraph de substitution admissibles pour leur anne    (2)(a) to have been paid by the CRIC to the dimposition qui comprend le moment du    parent and received by the parent from the placement, les rgles ci-aprs sappliquent :    CRIC  a) en ce qui a trait au dividende qui, en     labsence du prsent paragraphe, serait r- 25  (i) is reduced by the total of all amounts 25   put, en vertu de lalina (2)a), avoir t vers  each of which is an amount agreed on in    par la socit rsidente la socit mre, et  the election in respect of a class of shares    reu par celle-ci de la socit rsidente :  of the capital stock of a qualifying      (i) le dividende est rduit du total des substitute corporation, and     sommes dont chacune reprsente une 30   (ii) is, as reduced by the application of 30  somme dont il a t convenu dans le choix   subparagraph (i), deemed to be paid to, and   relativement une catgorie dactions du   received by, the parent or the other non-   capital-actions dune socit de substitu  resident corporation (if the other non-   tion admissible,   resident corporation has elected under this     (ii) le dividende ainsi rduit est rput tre 35 subsection), as one or more dividends in 35   vers la socit mre ou lautre socit the amounts, and in respect of the classes     non-rsidente (si celle-ci a fait le choix of shares of the capital stock of the CRIC,      prvu au prsent paragraphe) et reu par agreed on in the election; and     lune ou lautre, selon le cas, titre dun ou  (b) a dividend is deemed, at the investment    de plusieurs dividendes, relatifs aux cat- 40  time, to be paid to either the parent or the 40   gories dactions du capital-actions de la  other non-resident corporation, as the case    socit rsidente, dun montant gal aux  may be, by each qualifying substitute cor-    sommes dont il a t convenu dans le  poration in respect of which an amount has    choix;  been agreed on in the election, and received     by the parent, or the other non-resident 45 b) est rput, au moment du placement, tre 45    corporation, from that qualifying substitute  vers la socit mre ou lautre socit   non-rsidente, selon le cas, par chaque socit   de substitution admissible relativement

96

Qualifying substitute corporation

Modification of terms paragraph (10)(e)

Application of subsection (7)

Jobs and Growth, 2012 60-61 ELIZ. II    corporation, in the amount, and in respect of  laquelle il a t convenu dune somme dans le    each class referred to in subparagraph (a)(i),  choix, et tre reu par la socit mre ou par    agreed on in the election.  lautre socit non-rsidente de la socit de     substitution admissible en cause, un divi    dende relatif chaque catgorie vise au 5     sous-alina a)(i), gal la somme dont il a t     convenu dans le choix.      (4) For the purposes of this section, qualify-  (4) Pour lapplication du prsent article, est Socit de   substitution ing substitute corporation, at any time in 5une socit de substitution admissible un admissible   respect of a CRIC, means a corporation resident moment donn relativement une socit 10   in Canada rsidente toute socit rsidant au Canada      (a) that is, at that time, controlled by the lgard de laquelle les faits ci-aprs savrent :    parent;  a) elle est contrle par la socit mre ce      (b) that has, at that time, an equity percent- 10 moment;    age (as defined in subsection 95(4)) in the  b) elle a un pourcentage dintrt, au sens du 15    CRIC; and  paragraphe 95(4), dans la socit rsidente     ce moment;  (c) shares of the capital stock of which are, at     that time, owned by the parent or another  c) certaines des actions de son capital-actions    non-resident corporation with which the 15 appartiennent, ce moment, la socit mre    parent does not, at that time, deal at arms  ou une autre socit non-rsidente avec 20    length.  laquelle celle-ci a un lien de dpendance ce     moment.     Modification des  (5) In the case of an investment described in  (5) Dans le cas dun placement vis lalina   modalits paragraph (10)(e), the CRIC is deemed for the (10)e), la socit rsidente est rpute, pour alina (10)e)   purposes of paragraph (2)(a) to transfer to the 20lapplication de lalina (2)a), transfrer la 25   subject corporation property that relates to the socit dtermine un bien qui se rapporte au   investment, the fair market value of which placement et dont la juste valeur marchande   property is correspond celle des sommes ci-aprs qui est    applicable :  (a) if the investment is described in subpar-     agraph (10)(e)(i), the amount owing in 25 a) si le placement est vis au sous-alina 30    respect of the debt obligation referred to in  (10)e)(i), la somme due relativement la    that subparagraph immediately after the  crance vise ce sous-alina immdiatement    investment time, or  aprs le moment du placement;      (b) if the investment is described in subpar-  b) sil est vis au sous-alina (10)e)(ii), la    agraph (10)(e)(ii), the fair market value of the 30 juste valeur marchande des actions vises ce 35    shares referred to in that subparagraph  sous-alina immdiatement aprs le moment    immediately after the investment time.  du placement.     Application du  (6) Subsection (7) applies if paragraph (2)(a)  (6) Le paragraphe (7) sapplique si lalina   paragraphe (7) or (3)(b) applies to an investment in a subject (2)a) ou (3)b) sapplique un placement quune  socit rsidente fait un moment donn dans 40 35 corporation made by a CRIC and    (a) if an election is made under subsection une socit dtermine et que :    (3) in respect of the investment,  a) dans le cas o le choix prvu au     paragraphe (3) est fait relativement au  (i) each class of shares of the capital stock    placement :  of the CRIC or of a qualifying substitute   corporation, in respect of which an amount 40   has been agreed on in the election, is a

2011-2012                                                                                                   

Emploi et croissance (2012)   (i) chaque catgorie dactions du capitalclass of which the parent, or another non-   actions de la socit rsidente ou dune resident corporation with which the parent   socit de substitution admissible, relatidoes not, at the investment time, deal at   vement laquelle il a t convenu dune  arms length, owns shares, and   somme dans le choix, est une catgorie 5 (ii) the election results in the greatest 5  dont la socit mre, ou une autre socit possible amount that is the total of all   non-rsidente avec laquelle celle-ci a un amounts each of which would, if subpar-   lien de dpendance au moment du placeagraph (7)(b)(i) applied in respect of the   ment, dtient des actions, investment, be a reduction of paid-up   (ii) le choix aboutit la somme la plus 10 capital in respect of a share of the capital 10  leve possible qui correspond au total des stock of the CRIC, or a qualifying   sommes dont chacune reprsenterait, si le substitute corporation, that is owned by   sous-alina (7)b)(i) sappliquait relativethe parent or another non-resident corpora-   ment au placement, une somme applique tion with which the parent does not, at the   en rduction du capital vers au titre dune 15 investment time, deal at arms length; or 15   action du capital-actions de la socit (b) in any other case, the following condi-   rsidente ou dune socit de substitution tions are met:   admissible appartenant la socit mre ou  (i) either  une autre socit non-rsidente avec   laquelle celle-ci a un lien de dpendance 20 (A) there was only one class of issued   au moment du placement; and outstanding shares of the capital 20  stock of the CRIC at the investment  b) dans les autres cas, les conditions ci-aprs  time, or  sont runies :  (B) the CRIC demonstrates that an  (i) selon le cas :  amount of paid-up capital in respect of   (A) il ny avait quune seule catgorie 25 one or more classes of shares of the 25  dactions mises et en circulation du  capital stock of the CRIC arose from one  capital-actions de la socit rsidente au  or more transfers of property to the  moment du placement,  CRIC and that   (B) la socit rsidente dmontre quun (I) in the case of an investment   montant de capital vers au titre dune 30 described in paragraph (10)(f), all 30  ou de plusieurs catgories dactions de the property transferred was used by   son capital-actions provient dun ou de the CRIC to make, in whole or in part,   plusieurs transferts de biens effectus en the direct acquisition referred to in   sa faveur et que :  that paragraph, and   (I) dans le cas dun placement vis 35 (II) in any other case, all the property 35  lalina (10)f), tous les biens transf transferred was used by the CRIC to  rs ont t utiliss par elle pour faire,  make, in whole or in part, the  en tout ou en partie, lacquisition  investment; and  directe mentionne cet alina,  (ii) at the investment time, each share of   (II) dans les autres cas, tous les biens 40 the capital stock of the CRIC that was not 40  transfrs ont t utiliss par elle pour  owned by the parent was owned by  faire le placement en tout ou en partie,  (A) a person who was dealing at arms   (ii) au moment du placement, toute action  length with the CRIC, or  du capital-actions de la socit rsidente  (B) a non-resident person who was not  qui nappartenait pas la socit mre 45  dealing at arms length with the CRIC. 45 appartenait :

97

98

Jobs and Growth, 2012 60-61 ELIZ. II   (A) soit une personne sans lien de   dpendance avec la socit rsidente,    (B) soit une personne non-rsidente   ayant un lien de dpendance avec la   socit rsidente. 5     (7) If this subsection applies, the following  (7) En cas dapplication du prsent paraReduction of Rduction dun  deemed dividend  dividende rput rules apply: graphe :      (a) the amount of any dividend deemed  a) la moins leve des sommes ci-aprs est    under this section to have been paid by the  applique en rduction du montant de tout    CRIC or a qualifying substitute corporation 5 dividende qui est rput, en vertu du prsent 10    and to have been received by a non-resident  article, avoir t vers par la socit rsidente    corporation in respect of the investment is to  ou par une socit de substitution admissible    be reduced by the lesser of  et reu par une socit non-rsidente relati    vement au placement :  (i) the amount that would, in the absence     (i) la somme qui, en labsence du prsent 15 of this subsection, be deemed to be paid 10    paragraphe, serait rpute tre verse et and received as a dividend under this      reue au titre dun dividende en vertu du section, and     prsent article,  (ii) one of     (ii) selon le cas : (A) if paragraph (6)(a) applies, the      (A) si lalina (6)a) sapplique, le total 20 amount of paid-up capital in respect of 15   des montants de capital vers au titre de the class of shares in respect of which      la catgorie dactions relativement the dividend is deemed to be paid,     laquelle le dividende est rput tre   (B) if clause (6)(b)(i)(A) applies, the    vers,  amount of paid-up capital in respect of     (B) si la division (6)b)(i)(A) sapplique, 25 the class referred to in that clause 20   le montant du capital vers au titre de la immediately before the investment time,      catgorie vise cette division immor     diatement avant le moment du place  (C) if clause (6)(b)(i)(B) applies, the   ment,   total of all amounts of paid-up capital,     (C) si la division (6)b)(i)(B) sapplique, 30 determined under that clause, in respect 25   le total des montants de capital vers, of a class of shares of the capital stock of      dtermins selon cette division, au titre the CRIC; and     dune catgorie dactions du capital (b) in computing the paid-up capital in    actions de la socit rsidente;  respect of a class of shares of the capital     stock of the CRIC or a qualifying substitute 30 b) est dduire dans le calcul, au moment du 35    corporation, as the case may be, at any time  placement ou tout moment postrieur, du      that is at or after the investment time, there is  capital vers au titre dune catgorie dactions   du capital-actions de la socit rsidente ou  to be deducted    dune socit de substitution admissible,  (i) if clause (a)(ii)(A) applies, the amount    selon le cas, celle des sommes ci-aprs qui 40  determined under paragraph (a) in respect 35   est applicable :   of the class, and     (i) si la division a)(ii)(A) sapplique, la  (ii) if clause (a)(ii)(B) or (C) applies, the    somme dtermine selon lalina a) relati  amount determined under paragraph (a)   vement la catgorie,  that can reasonably be considered to relate   to the class. 40

2011-2012

Paid-up capital adjustment

Paid-up capital reinstatement

Emploi et croissance (2012) 99   (ii) si lune ou lautre des divisions   a)(ii)(B) et (C) sapplique, la somme   dtermine selon lalina a) quil est   raisonnable de considrer comme se rap  portant la catgorie. 5     (8) In computing the paid-up capital at any  (8) La moins leve des sommes ci-aprs est Rajustement du   capital vers time after March 28, 2012 in respect of a class  ajouter dans le calcul du capital vers, tout   of shares of the capital stock of a corporation, moment aprs le 28 mars 2012, au titre dune   there is to be added an amount equal to the catgorie dactions du capital-actions dune   lesser of 10 5socit :      a) lexcdent du total vis au sous-alina (i)  (a) the amount, if any, by which    sur celui vis au sous-alina (ii) :   (i) the total of all amounts deemed by     (i) le total des sommes qui sont rputes, subsection 84(3), (4) or (4.1) to be a     en vertu des paragraphes 84(3), (4) ou dividend on shares of the class paid after     (4.1), tre un dividende vers par la socit 15 March 28, 2012 and before that time by the 10     sur des actions de la catgorie aprs le 28 corporation     mars 2012 et avant le moment en cause,   exceeds     (ii) le total qui serait dtermin selon le (ii) the total that would be determined     sous-alina (i) si la prsente loi sappliquait under subparagraph (i) if this Act were     compte non tenu des alinas (2)b) et (7)b) 20 read without reference to paragraphs (2)(b) 15    et du paragraphe (9);  and (7)(b) and subsection (9), and     b) lexcdent du total vis au sous-alina (i)  (b) the amount, if any, by which    sur celui vis au sous-alina (ii) :    (i) the total of all amounts required by    (i) le total des sommes dduire, en  paragraph (2)(b) or (7)(b) to be deducted in    application des alinas (2)b) ou (7)b), dans 25  computing the paid-up capital in respect of 20   le calcul du capital vers au titre de la  the class before that time    catgorie avant ce moment,    exceeds   (ii) le total des sommes ajouter, en    (ii) the total of all amounts required by  application du paragraphe (9), dans le    subsection (9) to be added in computing   calcul du capital vers au titre de la 30   the paid-up capital in respect of the class 25  catgorie avant ce moment.    before that time.      (9) If, in respect of an investment in a subject  (9) Si, relativement un placement vis aux Rtablissement   du capital vers corporation made by a CRIC that is described in alinas (10)a), b) ou f) quune socit rsidente   paragraph (10)(a), (b) or (f), an amount is fait dans une socit dtermine, une somme est   required by paragraph (2)(b) or (7)(b) to be 30 dduire en application des alinas (2)b) ou 35   deducted in computing the paid-up capital in (7)b), dans le calcul du capital vers au titre   respect of a class of shares of the capital stock of dune catgorie dactions du capital-actions   a particular corporation, and the particular dune socit donne et que celle-ci rduit,   corporation reduces, at a time subsequent to un moment postrieur au moment du placement,   the investment time, the paid-up capital in 35le capital vers au titre de la catgorie, la moins 40   respect of the class, then the paid-up capital in leve des sommes ci-aprs est ajouter,   respect of the class is to be increased, immdiatement avant le moment postrieur, au   immediately before the subsequent time, by capital vers au titre de la catgorie :    the least of  a) le montant de la rduction du capital vers   au moment postrieur; 45

100                                                                                                    

Jobs and Growth, 2012 60-61 ELIZ. II  (a) the amount of the reduction of the paid-  b) lexcdent de la somme vise au sous  alina (i) sur le total vis au sous-alina (ii) : up capital at the subsequent time,    (i) la somme dduire en application des (b) the amount, if any, by which   alinas (2)b) ou (7)b), selon le cas, (i) the amount required by paragraph   relativement au placement, dans le calcul 5 (2)(b) or (7)(b), as the case may be, to be 5  du capital vers au titre de la catgorie, deducted, in respect of the investment, in   (ii) le total des sommes qui, en application computing the paid-up capital in respect of    du prsent paragraphe, sont ajouter, the class   relativement au placement, au capital vers  exceeds  au titre de la catgorie relativement une 10  (ii) the total of all amounts required under 10 rduction de capital vers effectue avant  this subsection to be added, in respect of  le moment postrieur;  the investment, to the paid-up capital of the   c) selon le cas : class in respect of a reduction of paid-up   (i) si les biens distribus lors de la capital made before the subsequent time,   rduction de capital vers sont constitus 15 and 15   dactions du capital-actions de la socit  (c) an amount that  dtermine (appeles actions dtermi (i) if the property distributed on the  nes au prsent alina) ou dactions du  reduction of paid-up capital is shares of  capital-actions dune socit trangre  the capital stock of the subject corporation  affilie de la socit donne qui ont t 20  (in this paragraph referred to as the 20 substitues aux actions dtermines, la  subject shares) or shares of the capital  juste valeur marchande, au moment pos stock of a foreign affiliate of the particular  trieur, des actions dtermines ou la partie  corporation that were substituted for the  de la juste valeur marchande, ce moment,  subject shares, is equal to the fair market  des actions substitues quil est raisonnable 25  value of the subject shares, or the portion 25 de considrer comme se rapportant aux  of the fair market value of the substituted  actions dtermines, selon le cas,  shares that may reasonably be considered   (ii) toute somme qui, selon ce que dmonto relate to the subject shares, as the case   tre la socit donne, a t reue par elle,  may be, at the subsequent time,  directement ou indirectement, aprs le 30  (ii) the particular corporation demonstrates 30 moment du placement et au plus tard 180  that it has received directly or indirectly  jours avant le moment postrieur :  after the investment time and no more than   (A) soit titre de produit provenant de  180 days before the subsequent time  la disposition des actions dtermines ou  (A) as proceeds from the disposition of  au titre de la partie du produit provenant 35  the subject shares, or as the portion of 35 de la disposition des actions substitues  the proceeds from the disposition of the  quil est raisonnable de considrer  substituted shares that may reasonably  comme se rapportant aux actions dter be considered to relate to the subject  mines, mais non titre de produit  shares, other than as proceeds from a  provenant dune disposition qui est lie 40  disposition in respect of which the 40 une acquisition laquelle le para related acquisition is one to which  graphe (18) sapplique,   subsection (18) applies, or  (B) soit titre de dividende ou de  (B) as a dividend or reduction of paid-  rduction de capital vers relativement  up capital in respect of a class of subject  une catgorie dactions dtermines ou 45  shares, or the portion of a dividend or 45 au titre de la partie dun dividende ou  reduction of paid-up capital in respect of  dune rduction de capital vers relati-

2011-2012

Investment in subject corporation

Emploi et croissance (2012) 101    vement une catgorie dactions suba class of substituted shares that may     stitues quil est raisonnable de consireasonably be considered to relate to the      drer comme se rapportant aux actions subject shares, or     dtermines,  (iii) if neither subparagraph (i) nor (ii)     (iii) si ni le sous-alina (i) ni le sous-alina 5 applies, is equal to nil. 5     (ii) ne sapplique, une somme nulle.      (10) In this section, investment, in a  (10) Au prsent article, placement senPlacement dans  une socit subject corporation made by a CRIC, means tend des oprations ci-aprs quune socit  dtermine   any of rsidente fait lgard dune socit dtermi   10  (a) an acquisition of shares of the capital ne :    stock of the subject corporation by the CRIC; 10 a) toute acquisition dactions du capital     (b) a contribution of capital to the subject  actions de la socit dtermine par la socit    corporation by the CRIC, which is deemed to  rsidente;    include any transaction or event under which  b) tout apport de capital la socit dtermi   a benefit is conferred on the subject corpora-  ne par la socit rsidente, lequel est rput 15     tion by the CRIC; 15 comprendre toute opration ou tout vne    (c) a transaction under which an amount  ment dans le cadre desquels un avantage est    becomes owing by the subject corporation to  confr la socit dtermine par la socit    rsidente;  the CRIC, other than an amount owing     c) toute opration dans le cadre de laquelle 20  (i) that arises in the ordinary course of the     une somme devient due la socit rsidente  business of the CRIC and that is repaid, 20  par la socit dtermine, sauf sil sagit  other than as part of a series of loans or     dune somme due qui, selon le cas :  other transactions and repayments, within     (i) prend naissance dans le cours normal 180 days after the day on which the     des activits de lentreprise de la socit 25 amount becomes owing, or     rsidente et est rembourse, autrement que   (ii) that is a pertinent loan or indebtedness 25  dans le cadre dune srie de prts ou   immediately after the time of the transac-   dautres oprations et remboursements,   tion;   dans les 180 jours suivant le jour o elle    (d) an acquisition of a debt obligation of the   devient due, 30   subject corporation by the CRIC from a    (ii) est un prt ou dette dtermin imm person, other than 30   diatement aprs le moment de lopration;   (i) if the acquisition is made in the    d) toute acquisition, par la socit rsidente  ordinary course of the business of the    auprs dune personne, dun titre de crance  CRIC, a debt obligation acquired from a    de la socit dtermine, lexception dun 35  person with which the CRIC deals at arms    titre de crance qui, selon le cas :  length at the time of the acquisition, or 35      (i) si lacquisition est effectue dans le (ii) a debt obligation that is a pertinent     cours normal des activits de lentreprise loan or indebtedness immediately after the     de la socit rsidente, est acquis auprs  time of the acquisition;    dune personne avec laquelle celle-ci na 40   (e) an extension of   aucun lien de dpendance au moment de     lacquisition, (i) the maturity date of a debt obligation 40    (other than a debt obligation that is a  (ii) est un prt ou dette dtermin imm   pertinent loan or indebtedness immediately   diatement aprs le moment de lacquisi  after the time of the extension) owing by   tion; 45  the subject corporation to the CRIC, or

102

Pertinent loan or indebtedness

Jobs and Growth, 2012 60-61 ELIZ. II    (ii) the redemption, acquisition or cancel-  e) toute prolongation :    lation date of shares of the capital stock of    (i) de lchance dune crance (sauf celle   the subject corporation owned by the   qui est un prt ou dette dtermin imm  CRIC;   diatement aprs le moment de la prolonga   (f) an indirect acquisition by the CRIC of 5 tion) due par la socit dtermine la 5    shares of the capital stock of the subject  socit rsidente,    corporation that results from a direct acquisi-    (ii) de lchance pour le rachat, lacqui tion by the CRIC of shares of the capital    sition ou lannulation dactions du capital stock of another corporation resident in    actions de la socit dtermine apparte   Canada, of which the subject corporation is 10 nant la socit rsidente; 10    a foreign affiliate, if the total fair market   f) toute acquisition indirecte par la socit   value of all the shares that are held directly or     indirectly by the other corporation and are  rsidente dactions du capital-actions de la    shares of foreign affiliates of the other  socit dtermine qui fait suite une    corporation exceeds 75% of the total fair 15 acquisition directe par la socit rsidente    market value (determined without reference  dactions du capital-actions dune autre 15    to debt obligations of any corporation  socit rsidant au Canada dont la socit    resident in Canada in which the other  dtermine est une socit trangre affilie    corporation has a direct or indirect interest)  si la juste valeur marchande totale des    of all of the properties owned by the other 20 actions dtenues directement ou indirecte ment par lautre socit qui sont des actions 20    corporation; and  de socits trangres affilies de celle-ci     (g) an acquisition by the CRIC of an option  excde 75 % de la juste valeur marchande    in respect of, or an interest in, or for civil law  totale (dtermine compte non tenu des    a right in, shares of the capital stock of, an   crances de toute socit rsidant au Canada   amount owing by (other than an amount 25  dans laquelle lautre socit a une participa- 25   owing described in subparagraph (c)(i) or   tion directe ou indirecte) des biens apparte  (ii)), or a debt obligation of (other than a debt   nant lautre socit;   obligation described in subparagraph (d)(i) or   g) toute acquisition par la socit rsidente    (ii)), the subject corporation.  dune option, dun intrt ou, pour lapplica      tion du droit civil, dun droit sur des actions 30     du capital-actions de la socit dtermine,     sur une somme due par celle-ci (sauf une     somme due vise aux sous-alinas c)(i) ou     (ii)) ou sur lun de ses titres de crance (sauf     un titre de crance vis aux sous-alinas d)(i) 35     ou (ii)).      Prt ou dette  (11) For the purposes of subsection (10) and 30 (11) Pour lapplication du paragraphe (10) et   dtermin subject to subsection 17.1(3), pertinent loan or sous rserve du paragraphe 17.1(3), est un prt    indebtedness, at any time, means an amount ou dette dtermin un moment donn toute   owing at that time by the subject corporation to somme due, ce moment, par la socit 40   the CRIC in respect of which all of the dtermine la socit rsidente, lgard de   35laquelle les faits ci-aprs savrent : following apply:      a) selon le cas :  (a) either    (i) la somme est devenue due aprs le 28 (i) the amount became owing after March      mars 2012, 28, 2012, or 45

2011-2012

Emploi et croissance (2012) 103     (ii) la somme est devenue due avant le 29 (ii) the amount became owing before     mars 2012 et reprsente une crance dont March 29, 2012 and is a debt obligation      lchance a t prolonge aprs le 28 mars for which the maturity date was extended     2012 et au plus tard au moment donn; after March 28, 2012 and at or before that     time; 5 b) il ne sagit pas dune somme due vise au 5      (b) the amount owing is not an amount  sous-alina (10)c)(i) ni dun titre de crance    owing described in subparagraph (10)(c)(i)  vis au sous-alina (10)d)(i);    or a debt obligation described in subpara-  c) la socit rsidente et la socit mre font    graph (10)(d)(i); and  un choix conjoint en vertu du prsent alina      (c) the CRIC and the parent jointly elect in 10 relativement la somme due, dans un 10    writing under this paragraph in respect of the  document quelles prsentent au ministre au    amount owing and file the election with the  plus tard la date dchance de production    Minister on or before the filing-due date of  qui est applicable la socit rsidente pour    the CRIC  celle des annes ci-aprs qui est applicable :    (i) sagissant dune somme due vise au 15 (i) in the case of an amount owing 15     sous-alina a)(i), lanne au cours de described in subparagraph (a)(i), for the     laquelle la somme est devenue due, year in which the amount became owing,     or   (ii) sagissant dune somme due vise au    sous-alina a)(ii), lanne au cours de (ii) in the case of an amount owing     laquelle la prolongation a t effectue. 20 described in subparagraph (a)(ii), for the 20     year in which the extension was made.      (12) Where an election referred to in sub-  (12) Le choix prvu au paragraphe (3) ou Late-filed Choix produit en   elections retard section (3) or paragraph (11)(c) was not made lalina (11)c) qui na pas t fait au plus tard   on or before the day on or before which the la date mentionne cet alina est rput avoir   election was required by that paragraph to be 25t fait cette date sil est fait au plus tard le   made, the election is deemed to have been made jour qui suit cette date de trois ans et si la 25   on that day if the election is made on or before pnalit relative au choix est paye par la   the day that is three years after that day and the socit rsidente au moment o le choix est fait.     penalty in respect of the election is paid by the    30 CRIC when the election is made.     (13) Pour lapplication du paragraphe (12), la Penalty for late-  (13) For the purposes of subsection (12), the Pnalit pour  penalty in respect of an election referred to in pnalit relative au choix mentionn ce filed election choix produit en   that subsection is the amount equal to the paragraphe correspond au rsultat de la multi- 30 retard   product obtained by multiplying $100 by the plication de 100 $ par le nombre de mois ou de   number of months each of which is a month all 35parties de mois compris dans la priode     or part of which is during the period commenc- commenant la date o le choix devait tre   ing with the day on or before which the election fait au plus tard selon le paragraphe (3) ou   is required by subsection (3) or paragraph lalina (11)c), selon le cas, et se terminant la 35   (11)(c), as the case may be, to be made and date o il est fait.   ending on the day on which the election is 40   made.      (14) Pour lapplication de lalina (10)f) : Rgles relatives Rules for  (14) For the purposes of paragraph (10)(f),   lalina (10)f) paragraph (10)(f)   (a) the condition in that paragraph is deemed  a) la condition nonce cet alina est    to be satisfied at the time of the acquisition if  rpute tre remplie au moment de lacquisi  tion dans le cas o, la fois : 40

104

Control

Jobs and Growth, 2012 60-61 ELIZ. II     (i) aprs le moment de lacquisition, (i) any property (other than shares of     lautre socit mentionne cet alina foreign affiliates of the other corporation     dispose, directement ou indirectement dans that is referred to in that paragraph) held     le cadre dune srie doprations ou directly or indirectly by that other corpora-     dvnements qui comprend lacquisition, 5  tion is disposed of, after the time of the 5    dun bien (sauf des actions de ses socits acquisition, directly or indirectly by that     trangres affilies) quelle dtient directecorporation as part of a series of transac-     ment ou indirectement, tions or events that includes the acquisi-      tion, and (ii) tout moment de la priode au cours     de laquelle la srie se produit qui est 10 (ii) at any time that is subsequent to the 10    postrieur au moment de lacquisition, la time of the acquisition and that is in the      condition nonce cet alina aurait t period during which the series occurs, the     remplie si lacquisition stait produite ce condition in that paragraph would have     moment postrieur; been satisfied had the acquisition occurred     at the subsequent time; and 15 b) la juste valeur marchande de biens dtenus 15      (b) the fair market value of properties held  directement ou indirectement par lautre    directly or indirectly by the other corporation  socit na pas tre prise en compte plus    is not to be taken into account more than once  dune fois lorsquil sagit de dterminer si la    in determining whether the condition in that  condition nonce cet alina est remplie.    paragraph is satisfied. 20      (15) For the purposes of this section and  (15) Les rgles ci-aprs sappliquent au 20 Contrle   paragraph 128.1(1)(c.3), a CRIC that would, in prsent article et lalina 128.1(1)c.3) :   the absence of this subsection, be controlled at  a) la socit rsidente qui, en labsence du   any time  prsent paragraphe, serait contrle un      (a) by more than one non-resident corpora- 25 moment donn par plus dune socit non   tion is deemed not to be controlled at that  rsidente est rpute ne pas tre contrle ce 25    time by any such non-resident that controls at  moment par une telle socit qui contrle ce    that time another non-resident corporation  mme moment une autre socit non-rsi   that controls at that time the CRIC, unless the  dente qui, elle-mme, contrle ce moment    application of this subsection would other- 30 la socit rsidente, sauf dans le cas o, par    wise result in no non-resident corporation  suite de lapplication du prsent paragraphe, 30    controlling the CRIC; and  aucune socit non-rsidente ne contrlerait     par ailleurs la socit rsidente;  (b) by a particular non-resident corporation     is deemed not to be controlled at that time by  b) la socit rsidente qui, en labsence du    the particular corporation if the particular 35 prsent paragraphe, serait contrle un    corporation is controlled at that time by  moment donn par une socit non-rsidente 35    another corporation that is at that time  donne est rpute ne pas tre contrle ce     moment par la socit donne si celle-ci est (i) resident in Canada, and     contrle ce moment par une autre socit  (ii) not controlled by any non-resident  qui, ce mme moment, la fois :    person. 40  (i) rside au Canada, 40    (ii) nest pas contrle par une personne   non-rsidente.

2011-2012
Exception more closely connected business activities

Emploi et croissance (2012) 105    (16) Subject to subsection (19), subsection  (16) Sous rserve du paragraphe (19), le Exception   (2) does not apply to an investment in a subject paragraphe (2) ne sapplique pas un placement activits   dentreprise plus corporation made by a CRIC if the CRIC quune socit rsidente fait dans une socit troitement   rattaches demonstrates that all of the following conditions dtermine si la socit rsidente dmontre que     5 5les conditions ci-aprs sont runies : are met:    (a) the business activities carried on by the  a) les activits dentreprise exerces par la    subject corporation and all other corporations  socit dtermine et par les autres socits    (those other corporations in this subsection  dans lesquelles elle a, au moment du    and subsection (17) referred to as the subject  placement, un pourcentage dintrt au sens    subsidiary corporations) in which the subject 10 du paragraphe 95(4) (ces autres socits tant 10    corporation has, at the investment time, an  appeles filiales dtermines au prsent      equity percentage (as defined in subsection  paragraphe et au paragraphe (17)) sont ce    95(4)) are at the investment time, and are  moment, et devraient demeurer, dans len   expected to remain, on a collective basis,  semble plus troitement rattaches aux acti   more closely connected to the business 15 vits dentreprise exerces au Canada par la 15    activities carried on in Canada by the CRIC,  socit rsidente ou par une socit rsidant    or by any corporation resident in Canada with  au Canada avec laquelle elle a un lien de    which the CRIC does not, at the investment  dpendance au moment du placement quaux    time, deal at arms length, than to the  activits dentreprise exerces par toute    business activities carried on by any non- 20 socit non-rsidente avec laquelle la socit 20    resident corporation with which the CRIC, at  rsidente a un lien de dpendance ce mme    the investment time, does not deal at arms  moment, sauf les socits suivantes :     length, other than (i) la socit dtermine,     (i) the subject corporation,   (ii) les filiales dtermines,     (ii) the subject subsidiary corporations, 25  (iii) toute socit qui est, immdiatement 25   and   avant le moment du placement, une socit    trangre affilie contrle de la socit (iii) any corporation that is, immediately     rsidente pour lapplication de larticle 17; before the investment time, a controlled     foreign affiliate of the CRIC for the  b) le principal pouvoir dcisionnel en ce qui    purposes of section 17, 30 a trait la ralisation du placement revenait 30      (b) officers of the CRIC had and exercised  des cadres de la socit rsidente et tait    the principal decision-making authority in  exerc par eux, et la majorit de ces cadres :    respect of the making of the investment and a    (i) soit rsidaient, et travaillaient principa majority of those officers were, at the    lement, au Canada au moment du place investment time, persons each of whom was 35   ment, 35   resident, and working principally,     (ii) soit rsidaient, et travaillaient princi  (i) in Canada, or   palement, au moment du placement dans    un pays o rside une socit (appele (ii) in a country in which a particular     filiale rattache au prsent paragraphe corporation is resident if the particular     et au paragraphe (17)) qui est une socit 40 corporation (in this subsection and subsec- 40    trangre affilie contrle de la socit tion (17) referred to as a connected     rsidente pour lapplication de larticle 17 affiliate) is a controlled foreign affiliate     et qui exerce des activits dentreprise qui of the CRIC for the purposes of section 17     sont ce moment, et devraient demeurer, and carries on business activities that are,     dans lensemble au moins aussi troitement 45 at the investment time, and are expected to 45    rattaches celles de la socit dtermine remain, at least as closely connected to     et des filiales dtermines que le sont dans those of the subject corporation and the 

106

Dual officers

Jobs and Growth, 2012 60-61 ELIZ. II    lensemble les activits dentreprise exersubject subsidiary corporations, on a col-     ces au Canada par la socit rsidente ou lective basis, as the business activities     par une socit rsidant au Canada avec carried on in Canada by the CRIC, or     laquelle celle-ci a un lien de dpendance any corporation resident in Canada with     ce moment celles de la socit dtermi- 5 which the CRIC does not, at the invest- 5    ne et des filiales dtermines; ment time, deal at arms length, as the case     may be, are to those of the subject  c) au moment du placement, il est raison   corporation and the subject subsidiary  nable de sattendre ce que, la fois :     corporations, on a collective basis; and     (i) le principal pouvoir dcisionnel en ce  (c) at the investment time, it is reasonably 10   qui a trait au placement revienne des 10   expected that   cadres de la socit rsidente et soit exerc    par eux de faon continue, (i) officers of the CRIC will have and     exercise the ongoing principal decision-    (ii) la majorit de ces cadres rsident, et  making authority in respect of the invest-    travaillent principalement, au Canada ou  ment, 15   dans un pays o rside une filiale rattache, 15    (ii) a majority of those officers will be    (iii) lvaluation du rendement et la rmu persons each of whom will be resident, and    nration des cadres de la socit rsidente  working principally, in Canada or in a    qui rsident, et travaillent principalement,  country in which a connected affiliate is    au Canada ou dans un pays o rside une  resident, and 20   filiale rattache soient fondes sur les 20    rsultats dactivits de la socit dtermi(iii) the performance evaluation and com-     ne dans une plus large mesure que ne le pensation of the officers of the CRIC who     sont lvaluation du rendement et la are resident, and work principally, in     rmunration de tout cadre dune socit Canada, or in a country in which a     non-rsidente ( lexception de la socit 25 connected affiliate is resident, will be 25    dtermine, dune socit quelle contrle based on the results of operations of the     et dune filiale rattache) qui a un lien de subject corporation to a greater extent than     dpendance avec la socit rsidente. will be the performance evaluation and     compensation of any officer of a non-     resident corporation (other than the subject 30    corporation, a corporation controlled by     the subject corporation or a connected     affiliate) that does not deal at arms length      with the CRIC.      (17) For the purposes of paragraphs (16)(b) 35 (17) Pour lapplication des alinas (16)b) et Nomination   and (c), any person who is an officer of the c), toute personne qui est cadre de la socit 30 double   CRIC and of a non-resident corporation with rsidente et dune socit non-rsidente avec   which the CRIC, at the investment time, does laquelle celle-ci a un lien de dpendance au   not deal at arms length (other than the subject moment du placement ( lexception de la   corporation, a subject subsidiary corporation or 40socit dtermine, dune filiale dtermine et   a connected affiliate) is deemed to not be dune filiale rattache) est rpute ne pas 35   resident, and to not work principally, in a rsider, et ne pas travailler principalement, dans   country in which a connected affiliate is un pays o rside une socit rattache.  resident.

2011-2012
Exception corporate reorganizations

Emploi et croissance (2012) 107    (18) Subject to subsections (19) and (20),  (18) Sous rserve des paragraphes (19) et Exception   rorganisations subsection (2) does not apply to an investment (20), le paragraphe (2) ne sapplique pas un  de socits   in a subject corporation made by a CRIC if placement quune socit rsidente fait dans une     (a) the investment is described in paragraph socit dtermine si, selon le cas :    (10)(a) and is an acquisition of shares of the 5 a) le placement est vis lalina (10)a) et 5     capital stock of the subject corporation  constitue une acquisition dactions du capital    actions de la socit dtermine qui est (i) from a corporation resident in Canada     effectue, selon le cas :  (A) to which the CRIC is, immediately    (i) auprs dune socit rsidant au  before the investment time,     Canada qui, la fois : 10  related (deter-mined without reference 10    (A) est une socit laquelle la socit to paragraph 251(5)(b)), and     rsidente est lie (compte non tenu de   (B) that is, at no time that is in the   lalina 251(5)b)) immdiatement avant   period during which the series of   le moment du placement,   transactions or events that includes the     (B) na de lien de dpendance (dter- 15 making of the investment occurs and 15   min compte non tenu de lalina that is before the investment time,     251(5)b)) avec la socit rsidente dealing at arms length (determined     aucun moment antrieur au moment without reference to paragraph      du placement de la priode au cours 251(5)(b)) with the CRIC, or     de laquelle la srie doprations ou 20   (ii) on an amalgamation described in 20  dvnements qui comprend la ralisa  subsection 87(1) of two or more corpora-   tion du placement se produit,   tions (each of which is in this subparagraph     (ii) lors de la fusion, au sens du parareferred to as a predecessor corporation)     graphe 87(1), de plusieurs socits (chato form the CRIC if     cune tant appele socit remplace 25  (A) all of the predecessor corporations 25   au prsent sous-alina) dont est issue la  are, immediately before the amalgama-    socit rsidente si, la fois :  tion, related to each other (determined     (A) toutes les socits remplaces sont without reference to paragraph      lies les unes aux autres (compte non 251(5)(b)), and     tenu de lalina 251(5)b)) immdiate- 30   (B) none of the predecessor corpora- 30  ment avant la fusion,   tions deal at arms length (determined     (B) aucune des socits remplaces na without reference to paragraph    de lien de dpendance (dtermin 251(5)(b)) with another predecessor     compte non tenu de lalina 251(5)b)) corporation at any time that is in the     avec une autre socit remplace tout 35 period during which the series of 35    moment antrieur au moment du transactions or events that includes the     placement de la priode au cours de making of the investment occurs and      laquelle la srie doprations ou dvthat is before the investment time;    nements qui comprend la ralisation du  (b) the investment is described in paragraph    placement se produit; 40  (10)(a) and is an acquisition of shares of the 40    capital stock of the subject corporation in  b) le placement est vis lalina (10)a) et      constitue une acquisition dactions du capital which the shares are acquired by the CRIC    actions de la socit dtermine dans le cadre  (i) in an exchange to which subsection    de laquelle les actions sont acquises par la   51(1) applies,  socit rsidente, selon le cas : 45

108                                                                                                 

Jobs and Growth, 2012 60-61 ELIZ. II  (i) lors dun change auquel le paragraphe (ii) as consideration for a disposition of   51(1) sapplique, shares to which subsection 85.1(3) applies   (determined without reference to subsec-   (ii) en contrepartie dune disposition dac tion 85.1(4)),  tions laquelle le paragraphe 85.1(3)  sapplique (dtermine compte non tenu 5 (iii) in the course of a reorganization of the 5  du paragraphe 85.1(4)), capital of the subject corporation to which    subsection 86(1) applies,  (iii) dans le cadre dun remaniement du  capital de la socit dtermine auquel le (iv) as a result of a foreign merger (as   paragraphe 86(1) sapplique, defined in subsection 87(8.1)) under which   the subject corporation was formed, 10  (iv) par suite dune fusion trangre, au 10  sens du paragraphe 87(8.1), dont est issue (v) on a liquidation and dissolution to    la socit dtermine, which subsection 88(3) applies,   (v) lors dune liquidation et dissolution (vi) on a redemption of shares of another   laquelle le paragraphe 88(3) sapplique, non-resident corporation that is, immedi-   ately before the investment time, a foreign 15 (vi) lors dun rachat dactions dune autre 15   affiliate of the CRIC, or socit non-rsidente qui est une socit   trangre affilie de la socit rsidente (vii) as a dividend or a reduction of paid-   immdiatement avant le moment du placeup capital in respect of the shares of   ment, another non-resident corporation that is,   immediately before the investment time, a 20 (vii) titre de dividende ou de rduction 20   foreign affiliate of the CRIC; de capital vers relativement aux actions   dune autre socit non-rsidente qui est (c) the investment is an indirect acquisition   une socit trangre affilie de la socit referred to in paragraph (10)(f) that results   rsidente immdiatement avant le moment from a direct acquisition of shares of the   du placement; capital stock of another corporation resident 25 25  in Canada  c) le placement est une acquisition indirecte   mentionne lalina (10)f) qui fait suite (i) from a corporation   une acquisition directe dactions du capital(A) to which the CRIC is, immediately    actions dune autre socit rsidant au before the investment time, related  Canada qui est effectue, selon le cas : 30 (determined without reference to para- 30   (i) auprs dune socit qui, la fois : graph 251(5)(b)), and    (A) est une socit laquelle la socit (B) that is, at no time that is in the  rsidente est lie (compte non tenu de period during which the series of   lalina 251(5)b)) immdiatement avant transactions or events that includes the   le moment du placement, making of the investment occurs and 35 35  that is before the investment time,   (B) na de lien de dpendance (dterdealing at arms length (determined   min compte non tenu de lalina  without reference to paragraph  251(5)b)) avec la socit rsidente  251(5)(b)) with the CRIC,  aucun moment antrieur au moment  du placement de la priode au cours 40 (ii) on an amalgamation described in 40  de laquelle la srie doprations ou subsection 87(1) of two or more corpora-   dvnements qui comprend la ralisations (each of which is in this subparagraph   tion du placement se produit, referred to as a predecessor corporation)  to form the CRIC if

2011-2012                                                                                                     

Emploi et croissance (2012)   (ii) lors de la fusion, au sens du para(A) all of the predecessor corporations   graphe 87(1), de plusieurs socits (chaare, immediately before the amalgama-   cune tant appele socit remplace tion, related to each other (determined   au prsent sous-alina) dont est issue la without reference to paragraph   5 5 socit rsidente si, la fois : 251(5)(b)), and   (A) toutes les socits remplaces sont (B) none of the predecessor corpora-   lies les unes aux autres (compte non tions deal at arms length (determined   tenu de lalina 251(5)b)) immdiatewithout reference to paragraph   ment avant la fusion, 251(5)(b)) with another predecessor   corporation at any time that is in the 10 (B) aucune des socits remplaces na 10  period during which the series of  de lien de dpendance (dtermin  transactions or events that includes the  compte non tenu de lalina 251(5)b))  making of the investment occurs and  avec une autre socit remplace tout   that is before the investment time, moment antrieur au moment du   placement de la priode au cours de 15 (iii) in an exchange to which subsection 15  laquelle la srie doprations ou dv51(1) applies,   nements qui comprend la ralisation du  (iv) in the course of a reorganization of the  placement se produit,  capital of the other corporation to which   (iii) lors dun change auquel le parasubsection 86(1) applies, or   20 graphe 51(1) sapplique,  (v) to the extent that an investment (other 20  (iv) dans le cadre dun remaniement du than one described in paragraph (10)(f)) is  capital de lautre socit auquel le paramade in the subject corporation by the   graphe 86(1) sapplique, other corporation, or by a particular   corporation resident in Canada to which   (v) dans la mesure o un placement (sauf  the CRIC and the other corporation are 25 celui vis lalina (10)f)) est fait dans la 25  related at the investment time, using  socit dtermine par lautre socit, ou  property transferred, directly or indirectly,  par une socit donne rsidant au Canada  by the CRIC to the other corporation or the  laquelle la socit rsidente et lautre  particular corporation, as the case may be,  socit sont lies au moment du placement,  30 if the two investments au moyen de biens que la socit rsidente 30  a transfrs, directement ou indirectement, (A) occur within 30 days of each other,    lautre socit ou la socit donne, and   selon le cas, pourvu que les deux place(B) are part of the same series of   ments soient faits, la fois :  transactions or events; or   (A) dans le mme intervalle de 30 jours, 35 (d) the investment is an acquisition of shares 35   (B) dans le cadre de la mme srie of the capital stock of the subject corporation  doprations ou dvnements; that is described in paragraph (10)(a), or an   indirect acquisition referred to in paragraph  d) le placement constitue soit une acquisition  (10)(f) that results from a direct acquisition of  dactions du capital-actions de la socit  shares of the capital stock of another 40 dtermine qui est vise lalina (10)a), 40  corporation resident in Canada, under which  soit une acquisition indirecte mentionne  the shares of the subject corporation or the  lalina (10)f) qui fait suite une acquisition  other corporation, as the case may be, are  directe dactions du capital-actions dune  received by the CRIC as the sole considera-  autre socit rsidant au Canada, dans le   tion for an exchange of a debt obligation 45 cadre de laquelle les actions de la socit 45  owing to the CRIC, other than an exchange to  dtermine ou de lautre socit, selon le cas,  which subsection 51(1) applies.  sont reues par la socit rsidente comme

109

110

Preferred shares

Assumption of debt on liquidation or distribution

Persons deemed not to be related

Jobs and Growth, 2012 60-61 ELIZ. II    unique contrepartie dun change dune   crance due celle-ci, lexception dun   change auquel le paragraphe 51(1) sap  plique.    (19) Subsection (16) and paragraphs (18)(b)  (19) Le paragraphe (16) et les alinas (18)b) 5 Actions     privilgies and (d) do not apply to an acquisition of shares et d) ne sappliquent pas une acquisition   of the capital stock of a subject corporation by a dactions du capital-actions dune socit dter  CRIC if, having regard to all the terms and mine effectue par une socit rsidente si,   conditions of the shares and any agreement in 5compte tenu des caractristiques des actions et   respect of the shares, the shares may not de toute convention relative celles-ci, il nest 10   reasonably be considered to fully participate in pas raisonnable de considrer que les actions   the profits of the subject corporation and any participent pleinement aux bnfices de la   appreciation in the value of the subject corpora- socit dtermine et toute apprciation de la   tion, unless the subject corporation would be a 10valeur de celle-ci. Toutefois, ces dispositions   subsidiary wholly-owned corporation of the sappliquent dans le cas o la socit dtermine 15   CRIC throughout the period during which the serait une filiale cent pour cent de la socit   series of transactions or events that includes the rsidente tout au long de la priode au cours de   acquisition occurs if the CRIC owned all of the laquelle la srie doprations ou dvnements   shares of the capital stock of the subject 15qui comprend lacquisition se produit si toutes   les actions du capital-actions de la socit 20 corporation that are owned by any of   dtermine appartenant lune ou lautre des    (a) the CRIC; socits ci-aprs appartenaient la socit     (b) a corporation resident in Canada that is a rsidente :    subsidiary wholly-owned corporation of the   a) la socit rsidente;  20  CRIC; and    b) une socit rsidant au Canada qui est une 25   (c) a corporation resident in Canada of which   filiale cent pour cent de la socit rsidente;   the CRIC is a subsidiary wholly-owned     c) une socit rsidant au Canada dont la  corporation.    socit rsidente est une filiale cent pour     cent.     (20) Subsection (2) applies to an investment  (20) Le paragraphe (2) sapplique un 30 Prise en charge   in a subject corporation made by a CRIC that is 25placement quune socit rsidente fait dans de dettes lors   dune liquidation   ou dune an acquisition of shares of the capital stock of une socit dtermine qui consiste en une distribution   the subject corporation described in any of acquisition dactions du capital-actions de la    subparagraphs (18)(b)(v) to (vii) to the extent of socit dtermine vise lun des sous-alinas   (18)b)(v) (vii) jusqu concurrence de la 35 the lesser of    (a) the total of all amounts each of which is 30moins leve des sommes suivantes :    the amount of a debt obligation assumed by  a) le total des sommes reprsentant chacune    the CRIC in respect of the liquidation and  le montant dune crance prise en charge par      dissolution, redemption, dividend or reduc-  la socit rsidente relativement la liquida   tion of paid-up capital, as the case may be,  tion et dissolution, au rachat, au dividende ou 40   35 la rduction de capital vers, selon le cas;  and    (b) the fair market value of the shares at the  b) la juste valeur marchande des actions au    moment du placement.  investment time.      (21) If it can reasonably be considered that  (21) Sil est raisonnable de considrer que Personnes   one of the main purposes of one or more lun des principaux objets dune ou de plusieurs 45 rputes ne pas   tre lies transactions or events is to cause two or more 40oprations ou vnements consiste faire en   persons to be related to each other so that, in the sorte que plusieurs personnes soient lies les

2011-2012

Mergers

Indirect investment

Emploi et croissance (2012) 111     absence of this subsection, subsection (2) would unes aux autres afin que, en labsence du   not apply because of subsection (18) to an prsent paragraphe, le paragraphe (2) ne soit   investment in a subject corporation made by a pas applicable, par leffet du paragraphe (18),   CRIC, those persons are deemed not to be un placement quune socit rsidente fait dans   related to each other for the purposes of 5une socit dtermine, les personnes en cause 5   subsection (18). sont rputes ne pas tre lies les unes aux    autres pour lapplication du paragraphe (18).     Fusions et  (22) For the purposes of this section and  (22) Les rgles ci-aprs sappliquent au   liquidations prsent article et aux paragraphes 219.1(3) et subsections 219.1(3) and (4),    10  (a) if there has been an amalgamation to (4) :     a) en cas de fusion laquelle le paragraphe 10  which subsection 87(11) applies,   87(11) sapplique :  (i) the new corporation referred to in that      (i) la socit issue de la fusion, vise ce subsection is deemed to be the same    paragraphe, est rpute tre la mme corporation as, and a continuation of, the     socit que la socit mre et chaque filiale 15 parent and each subsidiary referred to in     vises ce paragraphe et en tre la that subsection, and 15     continuation,   (ii) the new corporation is deemed not to     (ii) la socit issue de la fusion est rpute acquire any property of the parent, or of    ne pas acqurir de biens de la socit mre any subsidiary, as a result of the amalga-      ou dune filiale par suite de la fusion; mation; and 20      (b) if there has been a winding-up to which 20 b) en cas de liquidation laquelle le    subsection 88(1) applies,  paragraphe 88(1) sapplique :      (i) la socit mre vise ce paragraphe (i) the parent referred to in that subsection     est rpute tre la mme socit que la is deemed to be the same corporation as,     filiale vise ce paragraphe et en tre la 25 and a continuation of, the subsidiary     continuation, referred to in that subsection, and 25       (ii) la socit mre est rpute ne pas (ii) the parent is deemed not to acquire any    acqurir de biens de la filiale par suite de la property of the subsidiary as a result of the      liquidation. winding-up.      (23) Subsection (2) applies to an investment  (23) Le paragraphe (2) sapplique un 30 Placement   indirect in a subject corporation made by a CRIC to 30placement fait par une socit rsidente dans   which, in the absence of this subsection, une socit dtermine auquel, en labsence du   subsection (2) would not apply because of prsent paragraphe, le paragraphe (2) ne sap  subsection (16), to the extent that one or more pliquerait pas par leffet du paragraphe (16),   properties received by the subject corporation dans la mesure o il est raisonnable de 35   from the CRIC as a result of the investment, or 35considrer quun ou plusieurs biens que la   property substituted for any such property, may socit dtermine a reus de la socit   reasonably be considered to have been used by rsidente par suite du placement, ou un bien   the subject corporation, directly or indirectly as substitu de tels biens, ont t utiliss par la   part of a series of transactions or events that socit dtermine, directement ou indirecte- 40   includes the making of the investment, in a 40ment dans le cadre dune srie doprations ou   transaction or event to which subsection (2) dvnements qui comprend la ralisation du   would have applied if the CRIC had entered into placement, lors dune opration ou dun vne  the transaction, or participated in the event, as ment auxquels le paragraphe (2) se serait   the case may be, instead of the subject appliqu si la socit rsidente avait effectu 45   corporation. 45lopration, ou pris part lvnement, selon le  cas, au lieu de la socit dtermine.

112
Indirect funding

Partnerships

Jobs and Growth, 2012 60-61 ELIZ. II    (24) Subsection (2) does not apply to an  (24) Le paragraphe (2) ne sapplique pas Financement   indirect investment in a subject corporation made by a un placement fait par une socit rsidente dans   CRIC to which, in the absence of this subsec- une socit dtermine auquel ce paragraphe   tion, subsection (2) would apply, if the CRIC sappliquerait en labsence du prsent para  demonstrates that 5graphe si la socit rsidente dmontre que les 5      (a) all the properties received by the subject conditions ci-aprs sont runies :    corporation from the CRIC as a result of the  a) tous les biens que la socit dtermine a    investment were used, at a particular time that  reus de la socit rsidente par suite du    is within 30 days after the investment time  placement ont t utiliss, un moment    and at all times after the particular time, by 10 donn de la priode de 30 jours qui suit le 10    the subject corporation to make a loan to a  moment du placement et tout moment    particular corporation that was, at the time of  postrieur au moment donn, par la socit    the loan, a controlled foreign affiliate of the  dtermine pour consentir un prt une    CRIC for the purposes of section 17;  socit donne qui, au moment du prt, tait      (b) the particular corporation is, throughout 15 une socit trangre affilie contrle de la 15    the period that begins at the investment time  socit rsidente pour lapplication de larti   and during which the series of transactions or  cle 17;    events that includes the making of the loan  b) la socit donne est, tout moment de la    occurs, a corporation in which an investment  priode commenant au moment du    made by the CRIC would not be subject to 20 placement au cours de laquelle la srie 20    subsection (2) because of subsection (16);  doprations ou dvnements qui comprend    and  loctroi du prt se produit, une socit dans      (c) the particular corporation uses, through-  laquelle un placement fait par la socit    out the period during which the loan is  rsidente ne serait pas assujetti au paragraphe   25  outstanding, the proceeds of the loan in an 25 (2) par leffet du paragraphe (16);    active business (as defined in subsection  c) tout moment de la priode au cours de    95(1)) carried on by it in the country in  laquelle le prt est impay, la socit donne    which it is resident.  utilise le produit du prt dans le cadre de son     entreprise exploite activement, au sens du     paragraphe 95(1), dans son pays de rsidence. 30      (25) For the purposes of this section, sub-  (25) Les rgles ci-aprs sappliquent au Socits de   personnes section 17.1(1) (as it applies in respect of a 30prsent article, au paragraphe 17.1(1) (dans   pertinent loan or indebtedness as defined in son application relativement un prt ou dette   subsection (11)), paragraph 128.1(1)(c.3) and dtermin, au sens du paragraphe (11)),   subsection 219.1(2), lalina 128.1(1)c.3) et au paragraphe 219.1(2) : 35      (a) any transaction entered into, or event  a) toute opration conclue par une socit de    participated in, by a partnership is deemed to 35 personnes ou tout vnement auquel elle    have been entered into, or participated in, as  prend part est rput tre une opration    the case may be, by each member of the  conclue par chacun de ses associs ou un    partnership in the proportion that the fair  vnement auquel chacun de ceux-ci prend 40    market value, at the time of the transaction or  part, selon le cas, dans la proportion que    event, of the members interest held 40 reprsente la juste valeur marchande, au    directly or indirectly through one or more  moment de lopration ou de lvnement,    other partnerships in the partnership is of  de la participation de lassoci dtenue    the fair market value, at that time, of all direct  directement ou indirectement par linterm- 45    interests in the partnership;  diaire dune ou de plusieurs autres socits de   personnes dans la socit de personnes par

2011-2012                                                                                               

Emploi et croissance (2012)  (b) if at any time, based on the assumptions  rapport la juste valeur marchande, ce  contained in paragraph 96(1)(c), property  moment, de lensemble des participations  would be owned by a partnership, that  directes dans la socit de personnes;  property is deemed to be owned at that time  b) tout bien qui, daprs les hypothses  by each member of the partnership in the 5 formules lalina 96(1)c), appartiendrait 5  proportion that the fair market value, at that  un moment donn une socit de personnes  time, of the members interest held  est rput appartenir ce moment chacun de  directly or indirectly through one or more  ses associs dans la proportion que reprsente  other partnerships in the partnership is of  la juste valeur marchande, ce moment, de la  the fair market value, at that time, of all direct 10 participation de lassoci dtenue directe- 10   interests in the partnership;  ment ou indirectement par lintermdiaire  (c) if at any time there is an increase  dune ou de plusieurs autres socits de  (including, for greater certainty, as a result  personnes dans la socit de personnes par  of a particular acquisition of an interest in a  rapport la juste valeur marchande, ce  partnership in which, immediately prior to the 15 moment, de lensemble des participations 15  particular acquisition, the member did not  directes dans la socit de personnes;  have an interest) in the portion of a property  c) en cas daugmentation de la proportion  that is deemed under paragraph (b) to be  dun bien qui est rpute, en vertu de lalina  owned by a member of a partnership, the  b), appartenir un associ dune socit de  20 member is deemed at that time  personnes (tant entendu quune telle aug- 20  (i) to acquire the additional portion of the  mentation comprend celle qui fait suite   lacquisition dune participation dans une property, and   socit de personnes dans laquelle lassoci (ii) to transfer property that relates to the   navait pas de participation immdiatement acquisition of the additional portion and   avant cette acquisition), lassoci est rput 25 that has a fair market value equal to the fair 25  ce moment : market value at that time of the additional    (i) dune part, acqurir la proportion portion;   additionnelle du bien,  (d) if at any time, based on the assumptions   (ii) dautre part, transfrer un bien qui se contained in paragraph 96(1)(c), an amount  rapporte lacquisition de la proportion 30 would be owing by a partnership, that amount 30  additionnelle et dont la juste valeur maris deemed to be owed by each member of the   chande est gale celle de la proportion partnership in the proportion that the fair   additionnelle ce moment; market value, at that time, of the members   interest held directly or indirectly through  d) toute somme qui, daprs les hypothses  one or more other partnerships in the 35 formules lalina 96(1)c), serait due un 35  partnership is of the fair market value, at that  moment donn par une socit de personnes  time, of all direct interests in the partnership;  est rpute tre due par chacun de ses   (e) if a member of a partnership enters into a  associs dans la proportion que reprsente la  transaction, or participates in an event, with  juste valeur marchande, ce moment, de la  the partnership, paragraph (a) does not apply 40 participation de lassoci dtenue directe- 40  to the transaction or event to the extent that  ment ou indirectement par lintermdiaire  the transaction or event would, in the absence  dune ou de plusieurs autres socits de  of this paragraph, be deemed by paragraph  personnes dans la socit de personnes par  (a) to have been entered into, or participated  rapport la juste valeur marchande, ce  in, as the case may be, by the member; and 45 moment, de lensemble des participations 45   directes dans la socit de personnes;

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Jobs and Growth, 2012 60-61 ELIZ. II  (f) a person or partnership that is (or is  e) si un associ dune socit de personnes  deemed by this paragraph to be) a member of  conclut une opration, ou prend part un  a particular partnership that is a member of  vnement, avec la socit de personnes,  another partnership is deemed to be a member  lalina a) ne sapplique pas lopration ou  of the other partnership. 5 lvnement dans la mesure o lopration 5   ou lvnement, en labsence du prsent   alina, serait rput, en vertu de lalina a),   tre une opration conclue par lassoci ou un   vnement auquel il prend part, selon le cas;    f) toute personne ou socit de personnes qui 10   est, ou est rpute tre en vertu du prsent   alina, un associ dune socit de personnes   donne qui est elle-mme un associ dune   autre socit de personnes est rpute tre un   associ de cette dernire. 15 (2) Subject to subsection (3), subsection (1) applies in respect of transactions and events that occur after March 28, 2012. However, (a) subsection (1) does not apply to transactions that occur before 2013 between 10 parties that deal at arms length with each other if (i) either (A) in the case of an indirect acquisition referred to in paragraph 15 212.3(10)(f) of the Act, as enacted by subsection (1), the CRIC referred to in that paragraph is obligated to complete the direct acquisition referred to in that paragraph under the terms of 20 an agreement in writing entered into before March 29, 2012 between the CRIC and a public corporation that is the other corporation resident in Canada referred to in that paragraph, 25 or (B) the parties are obligated to complete the transaction under the terms of an agreement in writing entered into between the parties before March 30 29, 2012, and (ii) no party to the agreement may be excused from the obligation as a result of amendments to the Act; and (b) any election referred to in subsection 35 212.3(3) or paragraph 212.3(11)(c) of the Act, as enacted by subsection (1), that (2) Sous rserve du paragraphe (3), le paragraphe (1) sapplique relativement aux oprations et aux vnements se produisant aprs le 28 mars 2012. Toutefois : a) le paragraphe (1) ne sapplique pas aux 20 oprations effectues avant 2013 entre parties sans lien de dpendance si les conditions ci-aprs sont runies : (i) selon le cas : (A) dans le cas dune acquisition 25 indirecte mentionne lalina 212.3(10)f) de la mme loi, dict par le paragraphe (1), la socit rsidente vise cet alina a lobligation de mener lacquisition directe mention- 30 ne cet alina terme selon une convention conclue par crit avant le 29 mars 2012 entre la socit rsidente et une socit publique qui est lautre socit rsidant au Canada mention- 35 ne cet alina, (B) les parties ont lobligation de mener lopration terme selon une convention quelles ont conclue par crit avant le 29 mars 2012, 40 (ii) nulle partie la convention ne peut se soustraire lobligation par suite de modifications apportes la mme loi; b) le document concernant le choix prvu au paragraphe 212.3(3) ou lalina 45 212.3(11)c) de la mme loi, dict par le paragraphe (1), qui devrait par ailleurs

2011-2012

Emploi et croissance (2012) would otherwise be required to be filed with the Minister of National Revenue on or before the day that is 120 days after the day on which this Act receives royal assent is deemed to have been filed with the 5 Minister on a timely basis if it is filed with the Minister on or before the day that is 365 days after the day on which this Act receives royal assent. tre prsent au ministre du Revenu national au plus tard le jour qui suit de 120 jours la date de sanction de la prsente loi est rput lui avoir t prsent dans le dlai imparti sil lui est prsent au plus 5 tard le jour qui suit de 365 jours la date de sanction de la prsente loi.

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(3) If a corporation resident in Canada (in 10 (3) Si une socit rsidant au Canada (appele socit rsidente au prsent this subsection referred to as the CRIC) paragraphe) et une socit non-rsidente 10 and a non-resident corporation that controls qui la contrle font un choix conjoint en the CRIC jointly elect in writing under this vertu du prsent paragraphe relativement subsection in respect of all transactions and events to which subsection 212.3(2) of the 15 lensemble des oprations et des vnements auxquels le paragraphe 212.3(2) de la mme Act, as enacted by subsection (1), would, in loi, dict par le paragraphe (1), sapplique- 15 the absence of this subsection, apply and file rait en labsence du prsent paragraphe, the election with the Minister of National dans un document quelles prsentent au Revenue on or before the day that is the later of the CRICs filing-due date for the CRICs 20 ministre du Revenu national au plus tard la date dchance de production qui est aptaxation year that includes the day on which plicable la socit rsidente pour son anne 20 this Act receives royal assent and the day that dimposition qui comprend la date de sancis one year after the day on which this Act tion de la prsente loi ou, si elle est receives royal assent, then, in respect of transactions and events that occur before 25 postrieure, la date qui suit dun an la date de sanction de la prsente loi, pour ce qui est August 14, 2012, section 212.3 of the Act, as des oprations et des vnements se produi- 25 enacted by subsection (1), is to be read sant avant le 14 aot 2012, larticle 212.3 de without reference to its subsections (3) to la mme loi, dict par le paragraphe (1), (7), (9), (11) to (14), (17) to (22) and (24) and 30 sapplique compte non tenu de ses paragrathe following rules apply: phes (3) (7), (9), (11) (14), (17) (22) et (a) subsections 212.3(1) and (2) of the Act 30 (24) et les rgles ci-aprs sappliquent : are to be read as follows: a) les paragraphes 212.3(1) et (2) de la mme loi sont rputs avoir le libell suivant : 212.3 (1) Le paragraphe (2) sapplique au 212.3 (1) Subsection (2) applies to an inplacement quune socit rsidant au Canada 35 vestment in a non-resident corporation (referred to in this section as the subject corporation) 35 (appele socit rsidente au prsent article) fait, un moment donn, dans une socit nonthat is made, at any time, by a corporation rsidente (appele socit dtermine au resident in Canada (referred to in this section as prsent article), si les conditions ci-aprs sont the CRIC) if 40 runies : (a) the subject corporation is, immediately after that time, or becomes, as part of a 40 a) la socit dtermine est, immdiatement aprs ce moment, ou devient dans le cadre transaction or event or series of transactions dune opration, dun vnement ou dune or events that includes the investment, a srie doprations ou dvnements qui foreign affiliate of the CRIC; comprend le placement, une socit trangre 45 affilie de la socit rsidente;

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Jobs and Growth, 2012 (b) the CRIC is at that time controlled by another non-resident corporation (referred to in this section as the parent); and (c) the investment may not reasonably be considered to have been made by the CRIC, 5 instead of being made or retained by the parent or another non-resident person that does not deal at arms length with the parent, primarily for bona fide purposes other than to obtain a tax benefit (as defined in subsection 10 245(1)). b) la socit rsidente est contrle, au moment donn, par une autre socit nonrsidente (appele socit mre au prsent article);

60-61 ELIZ. II

c) il nest pas raisonnable de considrer que 5 le placement a t fait par la socit rsidente, plutt que davoir t fait ou conserv par la socit mre ou une autre personne nonrsidente avec laquelle celle-ci a un lien de dpendance, principalement pour des objets 10 vritables lobtention dun avantage fiscal, au sens du paragraphe 245(1), ntant pas considre comme un objet vritable. (2) En cas dapplication du prsent paragraphe un placement dans une socit 15 dtermine : a) pour lapplication de la prsente partie, la socit rsidente est rpute avoir vers la socit mre au moment o le placement est fait, et celle-ci est rpute avoir reu de la 20 socit rsidente ce moment, un dividende gal au total des sommes dont chacune correspond la juste valeur marchande, ce moment, dun bien transfr par la socit rsidente ( lexception dactions du capital- 25 actions de la socit rsidente), ou dune obligation assume ou contracte par elle, relativement au placement; b) doit tre dduit dans le calcul du capital vers, tout moment aprs le 28 mars 2012, 30 au titre dune catgorie dactions du capitalactions de la socit rsidente le montant de toute augmentation, dcoulant du placement, du capital vers au titre des actions de la catgorie, calcul compte non tenu du prsent 35 article. b) le paragraphe 212.3(8) de la mme loi est rput avoir le libell suivant :

(2) If this subsection applies to an investment in a subject corporation, (a) for the purposes of this Part, the CRIC is deemed to have paid to the parent at the time 15 the investment was made, and the parent is deemed to have received from the CRIC at that time, a dividend equal to the total of all amounts each of which is the fair market value, at that time, of any property (not 20 including shares of the capital stock of the CRIC) transferred, or obligation assumed or incurred, by the CRIC in respect of the investment; and (b) in computing the paid-up capital at any 25 time after March 28, 2012 of any class of shares of the capital stock of the CRIC, there is to be deducted the amount of any increase, because of the investment, in the paid-up capital in respect of the shares of the class, 30 computed without reference to this section. (b) subsection 212.3(8) of the Act is to be read as follows:

(8) La moins leve des sommes ci-aprs est (8) In computing the paid-up capital at any time after March 28, 2012 in respect of a class 35 ajouter dans le calcul du capital vers, tout 40 moment aprs le 28 mars 2012, au titre dune of shares of the capital stock of a corporation, catgorie dactions du capital-actions dune there is to be added an amount equal to the socit : lesser of (a) the amount, if any, by which a) lexcdent du total vis au sous-alina (i) sur celui vis au sous-alina (ii) : 45

2011-2012

Emploi et croissance (2012) (i) the total of all amounts deemed by subsection 84(3), (4) or (4.1) to be a dividend on shares of the class paid after March 28, 2012 and before that time by the 5 corporation, exceeds (ii) the total that would be determined under subparagraph (i) if this Act were read without reference to paragraph (2)(b); 10 and (b) the total of all amounts required by paragraph (2)(b) to be deducted in computing the paid-up capital in respect of the class before that time. (c) subsection 212.3(10) of the Act is to be 15 read as follows: (10) For the purposes of this section, an investment made in a subject corporation by a CRIC means any of (a) an acquisition of shares of the capital stock of the subject corporation by the CRIC; (b) a contribution of capital to the subject corporation by the CRIC; (c) a transaction under which an amount became owing by the subject corporation to 25 the CRIC, other than an amount owing that arises in the ordinary course of the business of the CRIC and that is repaid within a commercially reasonable period; (d) an acquisition of a debt obligation of the 30 subject corporation by the CRIC from another person, other than, if the acquisition was made in the ordinary course of the business of the CRIC, an acquisition from a person with which the CRIC dealt, at the time of the 35 acquisition, at arms length; (e) an acquisition by the CRIC of an option in respect of, or an interest in, or for civil law a right in, shares of the capital stock, or a debt obligation, of the subject corporation; and 40 (f) any transaction or event that is similar in effect to any of the transactions described in paragraphs (a) to (e). (d) subsections 212.3(15) and (16) of the 45 Act are to be read as follows: (10) Pour lapplication du prsent article, les 15 oprations ci-aprs constituent des placements quune socit rsidente fait dans une socit 20 dtermine : a) lacquisition dactions du capital-actions de la socit dtermine par la socit 20 rsidente; b) lapport de capital la socit dtermine par la socit rsidente; c) toute opration dans le cadre de laquelle une somme devient due la socit rsidente 25 par la socit dtermine, sauf sil sagit dune somme qui prend naissance dans le cours normal des activits de lentreprise de la socit rsidente et qui est rembourse dans un dlai conforme aux pratiques commercia- 30 les raisonnables; d) lacquisition par la socit rsidente, auprs dun tiers, dun titre de crance de la socit dtermine, sauf sil sagit, dans le cas o lacquisition a t effectue dans le cours 35 normal des activits de lentreprise de la socit rsidente, dune acquisition effectue auprs dune personne avec laquelle celle-ci navait aucun lien de dpendance au moment 40 de lacquisition; (i) le total des sommes qui sont rputes, en vertu des paragraphes 84(3), (4) ou (4.1), tre un dividende vers par la socit sur des actions de la catgorie aprs le 28 5 mars 2012 et avant le moment en cause, (ii) le total qui serait dtermin selon le sous-alina (i) si la prsente loi sappliquait compte non tenu de lalina (2)b); b) le total des sommes dduire, en application de lalina (2)b), dans le calcul 10 du capital vers au titre de la catgorie avant ce moment. c) le paragraphe 212.3(10) de la mme loi est rput avoir le libell suivant :

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60-61 ELIZ. II

e) lacquisition par la socit rsidente dune option, dun intrt ou, pour lapplication du droit civil, dun droit sur des actions du capital-actions, ou sur un titre de crance, de la socit dtermine; 5 f) toute opration ou tout vnement qui a des effets semblables ceux des oprations vises aux alinas a) e). d) les paragraphes 212.3(15) et (16) de la mme loi sont rputs avoir le libell 10 suivant : (15) Pour lapplication du prsent article et (15) For the purposes of this section and de lalina 128.1(1)c.3), la socit rsidente qui paragraph 128.1(1)(c.3), a CRIC that is conest contrle par plus dune socit nontrolled by more than one non-resident corporarsidente est rpute ne pas tre contrle par 15 tion is deemed not to be controlled by any such non-resident that controls another non-resident 5 une telle socit qui contrle une autre socit non-rsidente qui, elle-mme, contrle la socit corporation that controls the CRIC, unless the rsidente, sauf si, par suite de lapplication du application of this subsection would otherwise prsent paragraphe, aucune socit non-rsiresult in no non-resident corporation controlling dente ne contrlerait par ailleurs la socit 20 the CRIC. rsidente. (16) In determining whether paragraph (1)(c) 10 (16) Pour dterminer si lalina (1)c) sapplique, les facteurs ci-aprs sont prendre en applies, the following factors are to be given compte en priorit : primary consideration: (a) whether the business activities carried on by the subject corporation and any other corporation in which the subject corporation 15 has, at the time referred to in subsection (1), an equity percentage (as defined in subsection 95(4)) are at that time, and are expected to remain, more closely connected to the business activities carried on by the CRIC (or by 20 a corporation resident in Canada that is a subsidiary wholly-owned corporation of the CRIC or that is a corporation of which the CRIC is a subsidiary wholly-owned corporation) than to the business activities carried on 25 by any non-resident corporation (other than the subject corporation or any corporation in which the subject corporation has such an equity percentage) with which the CRIC, at that time, does not deal at arms length; 30 (b) whether the terms or conditions of any shares of the subject corporation that are owned by the CRIC at that time, or any agreement in respect of the shares or their issue, are such that the CRIC does not fully 35 a) la question de savoir si les activits 25 dentreprise exerces par la socit dtermine et par toute autre socit dans laquelle elle a, au moment vis au paragraphe (1), un pourcentage dintrt, au sens du paragraphe 95(4), sont ce moment, et devraient 30 demeurer, plus troitement rattaches aux activits dentreprise exerces par la socit rsidente (ou par une socit rsidant au Canada qui est soit une filiale cent pour cent de la socit rsidente, soit une socit dont 35 celle-ci est une filiale cent pour cent) quaux activits dentreprise exerces par toute socit non-rsidente (exception faite de la socit dtermine et de toute socit dans laquelle elle a un tel pourcentage 40 dintrt) avec laquelle la socit rsidente a un lien de dpendance ce moment; b) la question de savoir si les caractristiques de toute action de la socit dtermine qui appartient la socit rsidente ce moment, 45 ou les modalits de toute convention relative laction ou son mission, sont telles que la

2011-2012

Emploi et croissance (2012) participate in the profits of the subject corporation or any appreciation in the value of the subject corporation (for greater certainty, the fact that the shares owned by the CRIC do fully participate in the profits of the 5 subject corporation and any appreciation in the value of the subject corporation is not a relevant factor); (c) whether the investment was made at the direction or request of a non-resident cor- 10 poration with which the CRIC was not, at that time, dealing at arms length; (d) whether, in the case of an investment described in paragraph (10)(a), (d), (e) or (f), negotiations with the vendor in respect of the 15 investment were initiated by senior officers of the CRIC who were resident in, and worked principally in, Canada or, if the vendor initiated the transaction, the vendors principal point of contact was an officer of the 20 CRIC who was resident in, and worked principally in, Canada; (e) whether senior officers of the CRIC who were resident in, and worked principally in, Canada had and exercised the principal 25 decision-making authority in respect of the making of the investment, and have and exercise the principal decision making authority in respect of the investment; (f) whether the performance evaluation or 30 compensation of senior officers of the CRIC who are resident in, and work principally in, Canada is connected to the results of operations of the subject corporation to a greater extent than the performance evaluation or 35 compensation of any senior officers of a nonresident corporation (other than the subject corporation or a corporation controlled by the subject corporation) that does not deal at arms length with the CRIC is so connected; 40 and (g) whether senior officers of the subject corporation report to, and are functionally accountable to, senior officers of the CRIC who are resident in, and work principally in, 45 Canada to a greater extent than to any senior socit rsidente ne participe pas pleinement aux bnfices de la socit dtermine ou toute apprciation de la valeur de celle-ci (tant entendu que le fait que les actions appartenant la socit rsidente participent 5 pleinement aux bnfices de la socit dtermine et toute apprciation de la valeur de celle-ci nest pas un facteur pertinent); c) la question de savoir si le placement a t 10 fait sur lordre ou la demande dune socit non-rsidente avec laquelle la socit rsidente avait un lien de dpendance ce moment; d) la question de savoir si, dans le cas dun 15 placement vis aux alinas (10)a), d), e) ou f), des ngociations avec le vendeur relativement au placement ont t engages par des cadres dirigeants de la socit rsidente qui rsidaient au Canada et y travaillaient principa- 20 lement ou si, dans le cas o le vendeur a engag lopration, son principal point de contact tait un cadre de la socit rsidente qui rsidait au Canada et y travaillait 25 principalement; e) la question de savoir si le principal pouvoir dcisionnel, en ce qui a trait la ralisation du placement, revenait aux cadres dirigeants de la socit rsidente qui rsidaient au Canada et y travaillaient principa- 30 lement et tait exerc par eux et si ce pouvoir, en ce qui a trait au placement, leur revient et est exerc par eux; f) la question de savoir si lvaluation du rendement ou la rmunration des cadres 35 dirigeants de la socit rsidente qui rsident au Canada et y travaillent principalement est rattache aux rsultats dactivits de la socit dtermine dans une plus large mesure que lest lvaluation du rendement ou la rmu- 40 nration de tout cadre dirigeant dune socit non-rsidente (exception faite de la socit dtermine et dune socit quelle contrle) avec laquelle la socit rsidente a un lien de 45 dpendance; g) la question de savoir si des cadres dirigeants de la socit dtermine relvent, notamment sur le plan fonctionnel, de cadres

119

120

Jobs and Growth, 2012 officers of any non-resident corporation (other than the subject corporation) that does not deal at arms length with the CRIC. (e) subsection 212.3(23) of the Act is to be read as follows: 5

60-61 ELIZ. II

dirigeants de la socit rsidente qui rsident au Canada et y travaillent principalement dans une plus large mesure que tout cadre dirigeant de toute socit non-rsidente (exception faite de la socit dtermine) 5 avec laquelle la socit rsidente a un lien de dpendance. e) le paragraphe 212.3(23) de la mme loi est rput avoir le libell suivant :

(23) Tout placement fait par une socit 10 (23) A particular investment by a CRIC in a rsidente dans une socit dtermine qui, en subject corporation that would, in the absence of labsence du prsent paragraphe, serait exclu de this subsection, be excluded from the applicalapplication du paragraphe (2) par leffet de tion of subsection (2) because of paragraph (1)(c) is not to be so excluded to the extent that 10 lalina (1)c) nest pas ainsi exclu dans la mesure o il est raisonnable de considrer quun 15 one or more properties, if any, received by the ou plusieurs biens que la socit dtermine a subject corporation from the CRIC as a result of reus de la socit rsidente par suite du the particular investment, or property substiplacement, ou un ou plusieurs biens substitus tuted for any such property, may reasonably be considered to have been used by the subject 15 de tels biens, ont t utiliss par la socit dtermine, directement ou indirectement dans 20 corporation, directly or indirectly as part of a le cadre dune opration, dun vnement ou transaction or event or series of transactions or dune srie doprations ou dvnements qui events that includes the particular investment, to comprend le placement, pour faire dans une make another investment in a non-resident corporation that would, if the other investment 20 socit non-rsidente un autre placement qui aurait t assujetti au paragraphe (2) sil avait 25 had been made by the CRIC, have been subject t fait par la socit rsidente. to subsection (2). (f) subsection 212.3(25) of the Act is to be read as follows: f) le paragraphe 212.3(25) de la mme loi est rput avoir le libell suivant :

(25) For the purposes of this section, para- 25 (25) Les rgles ci-aprs sappliquent au prsent article, lalina 128.1(1)c.3) et au 30 graph 128.1(1)(c.3) and subsection 219.1(2), paragraphe 219.1(2) : (a) any transaction entered into by a partnera) toute opration conclue par une socit de ship is deemed to have been entered into by personnes est rpute avoir t conclue par each member of the partnership in proportion to the fair market value of the members 30 chacun de ses associs en proportion de la juste valeur marchande de la participation 35 direct or indirect interest in the partnership; directe ou indirecte de lassoci dans la (b) property that would, in the absence of socit de personnes; this paragraph, be owned by a partnership is b) les biens qui, en labsence du prsent deemed to be owned by each member of the partnership in proportion to the fair market 35 alina, appartiendraient une socit de personnes sont rputs appartenir chacun 40 value of the members direct or indirect de ses associs en proportion de la juste interest in the partnership; and valeur marchande de la participation directe (c) amounts that would, in the absence of this ou indirecte de lassoci dans la socit de paragraph, be owing by a partnership are personnes; deemed to be owed by each member of the 40 c) les sommes qui, en labsence du prsent 45 partnership in proportion to the fair market alina, seraient dues par une socit de value of the members direct or indirect personnes sont rputes tre dues par chacun interest in the partnership.

2011-2012

Emploi et croissance (2012) de ses associs en proportion de la juste valeur marchande de la participation directe ou indirecte de lassoci dans la socit de personnes. 50. (1) Section 214 of the Act is amended by adding the following after subsection (15): 50. (1) Larticle 214 de la mme loi est 5 modifi par adjonction, aprs le paragraphe (15), de ce qui suit : (16) Pour lapplication de la prsente partie : a) toute somme quune socit rsidant au Canada ou une socit de personnes paie 10 une personne non-rsidente, ou porte son crdit, titre dintrts au cours dune anne dimposition est rpute avoir t paye par la socit titre de dividende, et ne pas avoir t paye ou crdite par la socit ou la socit 15 de personnes titre dintrts, dans la mesure o une somme relative aux intrts, selon le cas : (i) nest pas dductible dans le calcul du revenu de la socit pour lanne par leffet 20 du paragraphe 18(4), (ii) est incluse dans le calcul du revenu de la socit pour lanne en application de lalina 12(1)l.1); b) dans la mesure o des sommes payes 25 une personne non-rsidente, ou portes son crdit, au cours de lanne sont rputes, en vertu de lalina a), avoir t payes par une socit titre de dividendes, la socit peut dsigner dans la dclaration de revenu quelle 30 produit pour lanne en vertu de la partie I celles des sommes payes la personne nonrsidente, ou portes son crdit, titre dintrts au cours de lanne qui sont rputes avoir t payes titre de dividendes 35 et non titre dintrts. (17) Pour lapplication du paragraphe (16) : a) les intrts payer (sauf ceux qui sont payables en excution dune obligation lgale de payer des intrts sur un montant dintrt) 40 par une socit rsidant au Canada ou par une socit de personnes relativement une anne dimposition de la socit qui nont pas t pays ni crdits au cours de lanne sont rputs avoir t pays immdiatement avant 45 la fin de lanne et ne pas avoir t pays ou crdits un autre moment;
Dividendes rputs

121

Deemed dividends

Deemed interest payments

    (a) an amount paid or credited as interest by   a corporation resident in Canada, or by a 5  partnership, in a taxation year of the corpora-   tion to a non-resident person is deemed to   have been paid by the corporation as a   dividend, and not to have been paid or   credited by the corporation or the partnership 10  as interest, to the extent that an amount in    respect of the interest   (i) is not deductible in computing the   income of the corporation for the year   because of subsection 18(4), or 15   (ii) is included in computing the income of   the corporation for the year under para-    graph 12(1)(l.1); and   (b) to the extent that amounts paid or   credited to a non-resident person in the year 20  are deemed by paragraph (a) to have been   paid by a corporation as dividends, the   corporation may designate in its return of   income under Part I for the year which   amounts paid or credited as interest to the 25  non-resident person in the year are deemed to   have been paid as dividends and not as    interest.          (17) For the purposes of subsection (16),   (a) interest payable (other than interest pay- 30  able pursuant to a legal obligation to pay   interest on an amount of interest) by a   corporation resident in Canada, or by a   partnership, in respect of a taxation year of   the corporation, but that has not been paid or 35  credited in the year, is deemed to have been   paid immediately before the end of the year   and not to have been paid or credited at any    other time; and (16) For the purposes of this Part,

Paiements dintrts rputs

122                    

Jobs and Growth, 2012 60-61 ELIZ. II  (b) if subsection (6) or (7) deems a payment  b) si un paiement dintrts est rput, en  of interest to have been made to a non-  vertu des paragraphes (6) ou (7), avoir t fait  resident person in respect of a debt or other  une personne non-rsidente relativement  obligation of a corporation, interest that, at  une dette ou autre obligation dune socit,  the time of the transfer or assignment, is 5 les intrts qui, au moment du transfert ou de 5  payable by the corporation in respect of the  la cession, sont payer par la socit  debt or other obligation and has not been paid  relativement la dette ou lautre obligation  or credited is deemed to have been paid by  et qui nont pas t pays ou crdits sont  the corporation immediately before that time  rputs avoir t pays par la socit la  to the non-resident person. 10 personne non-rsidente immdiatement avant 10   ce moment. (2) Subsection (1) applies to taxation years that end after March 28, 2012, except that (a) for taxation years that include March 29, 2012, the amount of each dividend deemed by paragraph 214(16)(a) of the 15 Act, as enacted by subsection (1), to have been paid in the taxation year is the proportion of the amount of the dividend otherwise determined under the paragraph that the number of days in the 20 taxation year that are after March 28, 2012 is of the number of days in the taxation year; and (b) before August 14, 2012, subsection 214(17) of the Act, as enacted by subsec- 25 tion (1), is to be read as follows: (2) Le paragraphe (1) sapplique aux annes dimposition se terminant aprs le 28 mars 2012. Toutefois : a) en ce qui a trait aux annes dimposi- 15 tion qui comprennent le 29 mars 2012, le montant de chaque dividende qui est rput, en vertu de lalina 214(16)a) de la mme loi, dict par le paragraphe (1), avoir t vers au cours de lanne 20 dimposition correspond la proportion du montant du dividende dtermin par ailleurs selon cet alina que reprsente le rapport entre le nombre de jours de lanne dimposition qui sont postrieurs 25 au 28 mars 2012 et le nombre total de jours de lanne dimposition; b) avant le 14 aot 2012, le paragraphe 214(17) de la mme loi, dict par le paragraphe (1), est rput avoir le libell 30 suivant : (17) Pour lapplication du paragraphe (16), (17) For the purposes of subsection (16), les intrts payables (sauf ceux qui sont interest payable (other than interest payable payables en excution dune obligation lgale pursuant to a legal obligation to pay interest on an amount of interest) by a corporation resident 30 de payer des intrts sur un montant dintrt) 35 par une socit rsidant au Canada ou par une in Canada, or by a partnership, in respect of a socit de personnes pour une anne dimpositaxation year of the corporation, but that has not tion de la socit qui nont pas t pays ni been paid or credited in the year, is deemed to crdits au cours de lanne sont rputs avoir have been paid immediately before the end of the year and not at any other time. 35 t pays immdiatement avant la fin de lanne 40 et non un autre moment. 51. (1) Section 219.1 of the Act is replaced by the following: 51. (1) Larticle 219.1 de la mme loi est remplac par ce qui suit :

Corporate emigration

219.1 (1) La socit (appele socit mi219.1 (1) If a taxation year of a corporation Socit quittant (in this subsection and subsection (2) referred to grante au prsent paragraphe et au paragraphe 45 le Canada as the emigrating corporation) is deemed by 40 (2)) dont lanne dimposition est rpute, en paragraph 128.1(4)(a) to have ended at any vertu de lalina 128.1(4)a), avoir pris fin un

2011-2012

Emploi et croissance (2012) time, the emigrating corporation shall, on or before its filing-due date for the year, pay a tax under this Part for the year equal to the amount determined by the formula j where A is the fair market value of all the property owned by the emigrating corporation immediately before that time; and B is the total of (a) the paid-up capital in respect of all the shares of the capital stock of the emigrating corporation immediately before that time, (b) all amounts (other than amounts 15 payable by the emigrating corporation in respect of dividends and amounts payable under this section) each of which is a debt owing by the emigrating corporation, or an obligation of the emigrating corpora- 20 tion to pay an amount, that is outstanding at that time, and (c) if a tax was payable by the emigrating corporation under subsection 219(1) or this section for a preceding taxation year 25 that began before 1996 and after the emigrating corporation last became resident in Canada, four times the total of all amounts that would, but for sections 219.2 and 219.3 and any tax treaty, have 30 been so payable. 25% (A B) moment donn est tenue de payer, au plus tard la date dchance de production qui lui est applicable pour lanne, un impt en vertu de la prsente partie pour lanne gal la somme obtenue par la formule suivante : 5 5  25 % (A B)   o : A reprsente la juste valeur marchande des biens appartenant la socit migrante immdiatement avant le moment donn; 10 B le total des sommes suivantes : __ a) le capital vers au titre de lensemble des actions du capital-actions de la socit migrante immdiatement avant le moment donn, 15 b) les sommes, sauf celles payer par la socit migrante titre de dividendes et les sommes payer aux termes du prsent article, reprsentant chacune une dette dont la socit migrante est dbitrice et 20 qui est impaye au moment donn ou toute autre somme quelle est tenue de payer et qui est alors impaye, c) dans le cas o un impt est payable par la socit migrante en vertu du para- 25 graphe 219(1) ou du prsent article pour une anne dimposition antrieure qui a commenc avant 1996 et aprs quelle a commenc rsider au Canada la dernire fois, quatre fois le total des sommes qui 30 auraient t ainsi payables en labsence des articles 219.2 et 219.3 et de tout trait fiscal.

123

10

Foreign affiliate dumping emigrating corporation

  (2) The paid-up capital referred to in para-  (2) Le capital vers vis lalina a) de  Oprations de     transfert de graph (a) of the description of B in subsection llment B de la formule figurant au para- 35 socits   trangres (1) is deemed to be nil if graphe (1) est rput tre nul si les conditions ciaffilies    (a) one or more shares of the emigrating 35aprs sont runies : socit quittant   le Canada  corporation are, at the time the emigrating  a) une ou plusieurs actions de la socit    corporation ceases to be resident in Canada,  migrante appartiennent, au moment o celle   owned by another corporation resident in  ci cesse de rsider au Canada, une autre 40    Canada;  socit rsidant au Canada;      (b) the other corporation is controlled, at that 40 b) lautre socit est contrle, ce moment,    time, by a non-resident corporation; and  par une socit non-rsidente;

124

Application of subsection (4)

Paid-up capital reinstatement

Jobs and Growth, 2012 60-61 ELIZ. II    (c) the emigrating corporation is, immedi-  c) la socit migrante est, immdiatement    ately after that time or becomes, as part of  aprs ce moment ou devient dans le cadre    a transaction or event or series of transactions  dune opration, dun vnement ou dune    or events that includes the emigrating cor-  srie doprations ou dvnements qui    poration ceasing to be resident in Canada a 5 comprend le moment o elle cesse de rsider 5    foreign affiliate of the other corporation.  au Canada , une socit trangre affilie     de lautre socit.      (3) Subsection (4) applies if  (3) Le paragraphe (4) sapplique si les Application du   paragraphe (4)  conditions ci-aprs sont runies :  (a) a corporation ceases to be resident in     Canada at any time (referred to in subsection  a) une socit cesse de rsider au Canada 10    (4) as the emigration time); 10 un moment donn (appel moment de     lmigration au paragraphe (4));  (b) an amount is required by paragraph     212.3(2)(b) or (7)(b) to be deducted in  b) une somme est dduire en application    computing the paid-up capital in respect of  des alinas 212.3(2)b) ou (7)b) dans le calcul    a class of shares of the capital stock of the  du capital vers au titre dune catgorie 15    corporation because of an investment in a 15 dactions du capital-actions de la socit en    subject corporation made by a CRIC that is  raison dun placement vis aux alinas    described in paragraph 212.3(10)(a), (b) or  212.3(10)a), b) ou f) quune socit rsidente    (f);  fait dans une socit dtermine;      (c) subsection 212.3(9) has not applied in  c) le paragraphe 212.3(9) ne sapplique pas 20    respect of any reduction of the paid-up capital 20 relativement une rduction du capital vers    in respect of a class of shares of the capital  au titre dune catgorie dactions du capital   stock of the corporation or a specified  actions de la socit ou dune de ses socits    predecessor corporation (as defined in sub-  remplaces dtermines, au sens du para   section 95(1)) of the corporation; and 25  graphe 95(1);     d) le paragraphe (2) ne sapplique pas  (d) subsection (2) does not apply in respect 25   relativement la cessation de rsidence.  of the cessation of residence.     (4) If this subsection applies, the paid-up  (4) En cas dapplication du prsent paraRtablissement   capital referred to in paragraph (a) of the graphe, la moins leve des sommes ci-aprs est du capital vers   description of B in subsection (1) is to be  ajouter, immdiatement avant le moment qui 30     increased, immediately before the time that is 30est immdiatement avant le moment de lmi  immediately before the emigration time, by the gration, au capital vers vis lalina a) de  llment B de la formule figurant au paralesser of     (a) the total of all amounts each of which is graphe (1) :    an amount by which the paid-up capital of a  a) le total des sommes reprsentant chacune 35    class of shares of the capital stock of the 35 une somme qui, par leffet des alinas    corporation was required by paragraph  212.3(2)b) ou (7)b), devait tre applique en      212.3(2)(b) or (7)(b) to be reduced in respect  rduction du capital vers au titre dune    of an investment in a subject corporation  catgorie dactions du capital-actions de la    made by the CRIC that is described in  socit relativement un placement, vis aux 40   40 alinas 212.3(10)a), b) ou f), quune socit  paragraph 212.3(10)(a), (b) or (f), and    (b) the total of all amounts each of which is  rsidente fait dans une socit dtermine;     b) le total des sommes reprsentant chacune :  (i) the fair market value of a share of the   capital stock of a subject corporation that is   owned by the corporation immediately   before the emigration time, or 45

2011-2012

Assigned meanings from section 212.3

Emploi et croissance (2012) 125    (ii) the portion of the fair market value of a  (i) la juste valeur marchande dune action    particular share of the capital stock of a  du capital-actions dune socit dtermine    foreign affiliate of the corporation owned  qui appartient la socit immdiatement    by the corporation immediately before the  avant le moment de lmigration,    emigration time that may reasonably be 5   (ii) la partie de la juste valeur marchande 5  considered to relate to a share of the capital    dune action donne du capital-actions  stock of a subject corporation that was    dune socit trangre affilie de la  previously owned by the corporation and    socit, appartenant celle-ci immdiate for which the particular share was sub-    ment avant le moment de lmigration,  stituted. 10   quil est raisonnable de considrer comme 10     se rapportant une action du capital    actions dune socit dtermine qui ap    partenait auparavant la socit et     laquelle laction donne a t substitue.      (5) For the purposes of subsections (3) and  (5) Pour lapplication des paragraphes (3) et 15 Terminologie   (4), CRIC and subject corporation have the (4), socit dtermine et socit rsi  meaning assigned to those terms by subsection dente sentendent au sens du paragraphe   212.3(1) and investment has the same mean- 212.3(1) et placement sentend au sens du   ing as in subsection 212.3(10). 15paragraphe 212.3(10). (2) Subsection (1) applies to corporations that cease to be resident in Canada after March 28, 2012. (2) Le paragraphe (1) sapplique aux 20 socits qui cessent de rsider au Canada aprs le 28 mars 2012.

No penalty certain deemed payments

52. (1) Section 227 of the Act is amended 52. (1) Larticle 227 de la mme loi est by adding the following after subsection 20 modifi par adjonction, aprs le paragraphe (8.4): (8.4), de ce qui suit : 25   (8.5) Subsection (8) does not apply to a  (8.5) Le paragraphe (8) ne sapplique pas  Aucune pnalit   corporation in respect of une socit relativement aux sommes suivantes : sur certains   paiements   rputs  (a) an amount of interest deemed by subsec-  a) un montant dintrts qui est rput, en    tion 214(16) to have been paid as a dividend 25 vertu du paragraphe 214(16), avoir t pay    by the corporation unless, if the Act were  par la socit titre de dividende, sauf dans le 30    read without reference to subsection 214(16),  cas o ce montant aurait t assujetti la    a penalty under subsection (8) would have  pnalit prvue au paragraphe (8) en lab   applied in respect of the amount; and  sence du paragraphe 214(16);      (b) an amount deemed by subsection 247(12) 30 b) toute somme qui est rpute, en vertu du    to have been paid as a dividend by the  paragraphe 247(12), avoir t verse par la 35    corporation.  socit titre de dividende par la socit. (2) Subsection (1) applies to taxation years that end after March 28, 2012. (2) Le paragraphe (1) sapplique aux annes dimposition se terminant aprs le 28 mars 2012.

53. (1) Subparagraph 241(4)(d)(vii) of the 35 53. (1) Le sous-alina 241(4)d)(vii) de la 40 mme loi est remplac par ce qui suit : Act is replaced by the following: (vii) to an official solely for the purposes of the administration or enforcement of the Pension Benefits Standards Act, 1985, the Pooled Registered Pension Plans Act or a 40 similar law of a province, (vii) un fonctionnaire, mais uniquement en vue de lapplication ou de lexcution de la Loi de 1985 sur les normes de

126

Jobs and Growth, 2012 prestation de pension, de la Loi sur les rgimes de pension agrs collectifs ou dune loi provinciale semblable, (2) Paragraph (b) of the definition official in subsection 241(10) of the Act is replaced by the following: (b) an authority engaged in administering a law of a province similar to the Pension 5 Benefits Standards Act, 1985 or the Pooled Registered Pension Plans Act,

60-61 ELIZ. II

(2) Lalina b) de la dfinition de fonctionnaire , au paragraphe 241(10) de la 5 mme loi, est remplac par ce qui suit : b) une administration charge de lapplication dune loi provinciale semblable la Loi de 1985 sur les normes de prestation de pension ou la Loi sur les rgimes de 10 pension agrs collectifs.

(3) Subsections (1) and (2) come into force (3) Les paragraphes (1) et (2) entrent en or are deemed to have come into force on the vigueur ou sont rputs tre entrs en day on which the Pooled Registered Pension 10 vigueur la date dentre en vigueur de la Plans Act comes into force. Loi sur les rgimes de pension agrs collec- 15 tifs. 54. (1) Section 247 of the Act is amended by adding the following after subsection (11):
Deemed dividends to non-residents

   (12) For the purposes of Part XIII, if a  (12) Pour lapplication de la partie XIII, dans 20 Dividendes   rputs verss particular corporation that is a resident of 15le cas o une socit donne qui rside au   des nonCanada pour lapplication de cette partie aurait Canada for the purposes of Part XIII would rsidents   have a transfer pricing capital adjustment or a un redressement de revenu ou un redressement   transfer pricing income adjustment for a taxa- de capital pour une anne dimposition si les   tion year, if the particular corporation, or a seules oprations ou sries doprations entre- 25   partnership of which the particular corporation 20prises par elle, ou par une socit de personnes   is a member, had undertaken no transactions or dont elle est un associ, taient celles auxquelles   series of transactions other than those in which a a particip une personne non-rsidente (sauf une   particular non-resident person, or a partnership socit qui a t, pour lapplication de larticle   of which the particular non-resident person is a 17, une socit trangre affilie contrle de la 30   member, that does not deal at arms length with 25socit donne tout au long de la priode au     the particular corporation (other than a corpora- cours de laquelle lopration ou la srie   tion that was for the purposes of section 17 a doprations a t effectue), ou une socit de   controlled foreign affiliate of the particular personnes dont la personne non-rsidente est un   corporation throughout the period during which associ, qui a un lien de dpendance avec la 35   the transaction or series of transactions oc- 30socit donne, les rgles ci-aprs sappliquent :    a) un dividende est rput avoir t vers par curred) was a participant,    (a) a dividend is deemed to have been paid  la socit donne et reu par la personne non     by the particular corporation and received by  rsidente immdiatement avant la fin de   40  the particular non-resident person immedi-  lanne;    ately before the end of the taxation year; and 35 b) le montant du dividende correspond    (b) the amount of the dividend is the amount,  lexcdent de la somme vise au sous-alina    (i) sur celle vise au sous-alina (ii) :  if any, by which      (i) la somme qui correspondrait la partie (i) the amount that would be the portion of     du total du redressement de capital et du 45 the total of the particular corporations     redressement de revenu de la socit transfer pricing capital adjustment and 40   transfer pricing income adjustment for the

54. (1) Larticle 247 de la mme loi est modifi par adjonction, aprs le paragraphe (11), de ce qui suit :

2011-2012

Repatriation

Emploi et croissance (2012) 127    donne pour lanne quil serait raisontaxation year that could reasonably be     nable de considrer comme se rapportant considered to relate to the particular non-      la personne non-rsidente si, la fois : resident person if      (A) les seules oprations ou sries (A) the only transactions or series of     doprations entreprises par la socit 5 transactions undertaken by the particular 5    donne taient celles auxquelles la corporation were those in which the     personne non-rsidente a particip, particular non-resident person was a      participant, and   (B) les passages la moiti du et    les du dans la dfinition de (B) the definition transfer pricing cap-     redressement de capital au para- 10 ital adjustment in subsection (1) were 10    graphe (1) taient chacun remplacs read without reference to the references      par le , therein to 1/2 of and 3/4 of       exceeds (ii) la somme qui correspondrait la partie     du total du redressement compensatoire de (ii) the amount that would be the portion     capital et du redressement compensatoire 15  of the total of the particular corporations 15   de revenu de la socit donne pour  transfer pricing capital setoff adjustment,    lanne quil serait raisonnable de consi and transfer pricing income setoff adjust-    drer comme se rapportant la personne  ment, for the taxation year that could    non-rsidente si, la fois :  reasonably be considered to relate to the     (A) les seules oprations ou sries 20 particular non-resident person if 20     doprations entreprises par la socit (A) the only transactions or series of     donne taient celles auxquelles la  transactions undertaken by the particular    personne non-rsidente a particip,  corporation were those in which the     (B) les passages la moiti du et particular non-resident person was a     les du dans la dfinition de 25 participant, and 25     redressement de capital au para(B) the definition transfer pricing cap-     graphe (1) taient chacun remplacs ital adjustment in subsection (1) were     par le .  read without reference to the references      therein to 1/2 of and 3/4 of.     Rapatriement  (13) If a dividend is deemed by subsection 30 (13) Si un dividende est rput, en vertu du   (12) to have been paid by a corporation and paragraphe (12), avoir t vers par une socit 30   received by a non-resident person, and a et reu par une personne non-rsidente et que   particular amount has been paid with the celle-ci a vers une somme donne la socit   concurrence of the Minister by the non-resident avec laccord du ministre, les rgles ci-aprs   person to the corporation, 35sappliquent :      (a) the amount of the dividend may be  a) le montant du dividende peut tre rduit 35    reduced by the amount (in this subsection  de la somme (appele rduction au    referred to as the reduction) that the  prsent paragraphe) que le ministre estime    Minister considers appropriate, having regard  acceptable dans les circonstances;   40 b) les paragraphes 227(8.1) et (8.3) sappli to all the circumstances, and     40  (b) subsections 227(8.1) and (8.3) apply as if  quent comme si :    (i) dune part, le montant du dividende (i) the amount of the dividend were not      ntait pas rduit, reduced, and

128

Repatriation interest

Non-application of provisions

Jobs and Growth, 2012 60-61 ELIZ. II    (ii) dautre part, la socit avait vers au (ii) on the day on which the particular     receveur gnral, la date o la somme amount was paid, the corporation paid to     donne a t verse, une somme gale the Receiver General an amount equal to     celle qui serait retenir et verser en vertu the amount that would be required to be     de la partie XIII relativement la rduc- 5 withheld and remitted under Part XIII in 5     tion. respect of the reduction.      (14) If the amount of a dividend is reduced  (14) Si le montant dun dividende est rduit Rapatriement   intrts under paragraph (13)(a), the amount of interest en vertu de lalina (13)a), les intrts payables   payable by a taxpayer because of paragraph par un contribuable par leffet de lalina (13)b)   (13)(b) may be reduced to the amount that the 10peuvent tre ramens la somme que le ministre 10   Minister considers appropriate, having regard to estime indique dans les circonstances, notam  all the circumstances, including the provision of ment lexistence dun traitement rciproque   reciprocal treatment by the country in which the dans le pays de rsidence de la personne non  non-resident person referred to in subsection rsidente vise au paragraphe (13).   (13) is resident. 15      (15) Section 15, subsections 56(2) and  (15) Larticle 15, les paragraphes 56(2) et 15 Dispositions non   applicables 212.3(2) and section 246 do not apply in respect 212.3(2) et larticle 246 ne sappliquent pas   of an amount to the extent that a dividend is relativement une somme dans la mesure o   deemed by subsection (12) (determined without (compte non tenu du paragraphe (13)) un   reference to subsection (13)) to have been paid 20dividende est rput, en vertu du paragraphe   (12), avoir t vers au titre de la somme. in respect of the amount. 20 (2) Subsection (1) applies in respect of any transaction that occurs after March 28, 2012. (2) Le paragraphe (1) sapplique relativement aux oprations effectues aprs le 28 mars 2012.

55. (1) Les dfinitions de rgime de 55. (1) The definitions registered disability savings plan, registered education sav- 25 pension agr , rgime enregistr d- 25 ings plan and registered pension plan in pargne-tudes et rgime enregistr dpargne-invalidit , au paragraphe 248(1) de subsection 248(1) of the Act are replaced by la mme loi, sont respectivement remplaces the following: par ce qui suit :
registered disability savings plan or RDSP rgime enregistr dpargneinvalidit ou REEI

rgime de pension agr Rgime de pension, 30 rgime de registered disability savings plan or RDSP pension agr has the same meaning as in subsection 146.4(1); 30 sauf un rgime de pension collectif, que le registered pension plan ministre a agr pour lapplication de la prsente loi et dont lagrment na pas t retir.
rgime rgime enregistr dpargne-tudes ou REEE Sentend au sens du paragraphe 35 enregistr dpargnetudes ou 146.1(1).

registered education savings plan or RESP rgime enregistr dpargnetudes ou REEE

registered education savings plan or RESP has the same meaning as in subsection 146.1(1);

REEE registered education savings plan or RESP rgime enregistr dpargneinvalidit ou REEI registered disability savings plan or RDSP

rgime enregistr dpargne-invalidit ou REEI Sentend au sens du paragraphe 146.4(1).

2011-2012
registered pension plan rgime de pension agr

Emploi et croissance (2012) registered pension plan means a pension plan (other than a pooled pension plan) that has been registered by the Minister for the purposes of this Act and whose registration has not been revoked; 5 (2) The definition retirement compensation arrangement in subsection 248(1) of the Act is amended by adding the following after paragraph (a): j (a.1) a pooled registered pension plan, (3) The definition salary deferral arrangement in subsection 248(1) of the Act is amended by adding the following after paragraph (a): j (a.1) a pooled registered pension plan, (4) The portion of the definition superannuation or pension benefit in subsection 248(1) of the Act before paragraph (a) is replaced by the following: (2) La dfinition de convention de retraite , au paragraphe 248(1) de la mme loi, est modifie par adjonction, aprs lalina a), de ce qui suit : 10 j a.1) les rgimes de pension agrs collectifs; 5 (3) La dfinition de entente dchelonnement du traitement , au paragraphe 248(1) de la mme loi, est modifie par adjonction, aprs lalina a), de ce qui suit : 15 j a.1) les rgimes de pension agrs collectifs; 10 (4) Le passage de la dfinition de prestation de retraite ou de pension prcdant lalina a), au paragraphe 248(1) de la mme loi, est remplac par ce qui suit :

129

superannuation or pension benefit prestation de retraite ou de pension

superannuation or pension benefit includes 20 prestation de retraite ou de pension Sont 15 prestation de retraite ou de compris dans les prestations de retraite ou de any amount received out of or under a superpension superannuation pension les sommes reues dans le cadre dune annuation or pension fund or plan (including, or pension caisse ou dun rgime de retraite ou de pension except for the purposes of subparagraph benefit 56(1)(a)(i), a pooled registered pension plan) (y compris, sauf pour lapplication du sousand, without restricting the generality of the 25 alina 56(1)a)(i), les sommes reues dans le 20 foregoing, includes any payment made to a cadre dun rgime de pension agr collectif) et, beneficiary under the fund or plan or to an notamment, tous versements faits un bnfiemployer or former employer of the beneficiary ciaire dans le cadre de la caisse ou du rgime, ou un employeur ou un ancien employeur du under the fund or plan 25 bnficiaire : (5) Subsection 248(1) of the Act is 30 (5) Le paragraphe 248(1) de la mme loi est modifi par adjonction, selon lordre amended by adding the following in alphaalphabtique, de ce qui suit : betical order:   pooled pension plan has the same meaning as  dtenteur dunit dtermin Est dtenteur dtenteur   dunit dtermin dune entit socit de 30 dunit in subsection 147.5(1);   dtermin personnes ou fiducie dont les participations  specified   unitholder sont dfinies par rapport des units le    contribuable qui serait un actionnaire dtermin  pooled registered pension plan or PRPP has 35 de lentit si celle-ci tait une socit et si   the same meaning as in subsection 147.5(1); chaque unit de lentit tait une action dune 35  catgorie de la socit comportant les mmes  droits et caractristiques que lunit.

pooled pension plan rgime de pension collectif pooled registered pension plan or PRPP rgime de pension agr collectif ou RPAC

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specified unitholder dtenteur dunit dtermin

Jobs and Growth, 2012 60-61 ELIZ. II   specified unitholder, of a partnership or trust  rgime de pension agr collectif ou rgime de   pension agr (referred to in this definition as the entity), the  RPAC Sentend au sens du paragraphe   collectif ou interests in which are described by reference to 147.5(1). RPAC   pooled units, means a taxpayer who would be a   registered  specified shareholder of the entity if the entity 5 pension plan or   PRPP were a corporation and each unit of the entity    were a share of a class of the corporation having   rgime de pension collectif Sentend au sens  rgime de  the same attributes as the unit; du paragraphe 147.5(1). 5 pension collectif
pooled pension plan

(6) The definition registered pension (6) La dfinition de rgime de pension plan in subsection 248(1) of the Act, as 10 agr , au paragraphe 248(1) de la mme loi, enacted by subsection (1), and subsections (2) dicte par le paragraphe (1), et les parato (5) come into force or are deemed to have graphes (2) (5) entrent en vigueur ou sont come into force on the day on which the rputs tre entrs en vigueur la date 10 Pooled Registered Pension Plans Act comes dentre en vigueur de la Loi sur les rgimes into force. 15 de pension agrs collectifs. 56. (1) Subsection 252(3) of the Act is replaced by the following:
Extended meaning of spouse and former spouse

56. (1) Le paragraphe 252(3) de la mme loi est remplac par ce qui suit :

(3) For the purposes of paragraph 56(1)(b), (3) Pour lapplication de lalina 56(1)b), de 15 Sens dpoux et dex-poux section 56.1, paragraphs 60(b) and (j), section larticle 56.1, des alinas 60b) et j), de larticle 60.1, subsections 70(6) and (6.1), 73(1) and (5) 20 60.1, des paragraphes 70(6) et (6.1), 73(1) et (5) and 104(4), (5.1) and (5.4), the definition preet 104(4), (5.1) et (5.4), de la dfinition de 1972 spousal trust in subsection 108(1), fiducie au profit du conjoint antrieure subsection 146(16), the definition survivor 1972 au paragraphe 108(1), du paragraphe 20 in subsection 146.2(1), subparagraph 146(16), de la dfinition de survivant au 146.3(2)(f)(iv), subsections 146.3(14), 147(19) 25 p a r a g r a p h e 1 4 6 . 2 ( 1 ) , d u s o u s - a l i n a and 147.3(5) and (7), section 147.5, subsections 146.3(2)f)(iv), des paragraphes 146.3(14), 147(19) et 147.3(5) et (7), de larticle 147.5, 148(8.1) and (8.2), the definition qualifying transfer in subsection 207.01(1), subparagraph des paragraphes 148(8.1) et (8.2), de la 25 210(c)(ii) and subsections 248(22) and (23), dfinition de transfert admissible au paraspouse and former spouse of a particular 30 graphe 207.01(1), du sous-alina 210c)(ii) et des individual include another individual who is a paragraphes 248(22) et (23), est assimil party to a void or voidable marriage with the lpoux ou lex-poux dun particulier donn particular individual. le particulier qui est partie, avec lui, un 30 mariage nul ou annulable. (2) Subsection (1) comes into force or is (2) Le paragraphe (1) entre en vigueur ou deemed to have come into force on the day on 35 est rput tre entr en vigueur la date which the Pooled Registered Pension Plans dentre en vigueur de la Loi sur les rgimes 35 Act comes into force. de pension agrs collectifs. 57. (1) Section 253.1 of the Act is replaced by the following: 57. (1) Larticle 253.1 de la mme loi est remplac par ce qui suit :

Investments in limited partnerships

Placements dans 253.1 For the purposes of subparagraph 40 253.1 Pour lapplication du sous-alina des socits de 108(2)(b)(ii), paragraphs 130.1(6)(b), 131(8)(b) 108(2)b)(ii), des alinas 130.1(6)b), 131(8)b) et personnes en and 132(6)(b), subsection 146.2(6), paragraph 132(6)b), du paragraphe 146.2(6), de lalina 40 commandite 146.4(5)(b), subsection 147.5(8), paragraph 146.4(5)b), du paragraphe 147.5(8), de lalina 149(1)(o.2), the definition private holding 149(1)o.2), de la dfinition de socit de

2011-2012

Emploi et croissance (2012) portefeuille prive au paragraphe 191(1) et des corporation in subsection 191(1) and reguladispositions rglementaires prises en application tions made for the purposes of paragraphs des alinas 149(1)o.3) et o.4), la fiducie ou la 149(1)(o.3) and (o.4), if a trust or corporation socit qui dtient une participation titre holds an interest as a member of a partnership and, by operation of any law governing the 5 dassoci dune socit de personnes et dont la 5 responsabilit ce titre est limite par la loi qui arrangement in respect of the partnership, the rgit le contrat de socit nest pas considre liability of the member as a member of the comme un associ qui exploite une entreprise partnership is limited, the member shall not, ou exerce une autre activit de la socit de solely because of its acquisition and holding of that interest, be considered to carry on any 10 personnes du seul fait quelle a acquis cette 10 participation et la dtient. business or other activity of the partnership. (2) Le paragraphe (1) entre en vigueur ou (2) Subsection (1) comes into force or is est rput tre entr en vigueur la date deemed to have come into force on the day on dentre en vigueur de la Loi sur les rgimes which the the Pooled Registered Pension Plans Act comes into force. 15 15 de pension agrs collectifs.

131

C.R.C., c. 945

INCOME TAX REGULATIONS 58. (1) Paragraph (b) of the definition remuneration in subsection 100(1) of the Income Tax Regulations is replaced by the following: (b) a superannuation or pension benefit 20 (including an annuity payment made pursuant to or under a superannuation or pension fund or plan) other than a distribution (i) that is made from a pooled registered  pension plan and is not required to be 25  included in computing a taxpayers income    under paragraph 56(1)(z.3) of the Act, or   (ii) that subsection 147.5(14) of the Act    deems to have been made,  

RGLEMENT DE LIMPT SUR LE REVENU 58. (1) Lalina b) de la dfinition de rmunration , au paragraphe 100(1) du Rglement de limpt sur le revenu, est remplac par ce qui suit : b) une prestation de retraite ou de pension (y 20 compris un paiement de rente effectu au titre ou en vertu dune caisse ou dun rgime de retraite ou de pension), lexclusion dune distribution qui, selon le cas : (i) est effectue sur un rgime de pension 25 agr collectif et nest pas inclure dans le calcul du revenu dun contribuable en application de lalina 56(1)z.3) de la Loi, (ii) est rpute avoir t effectue aux termes du paragraphe 147.5(14) de la Loi, 30

C.R.C., ch. 945

(2) Paragraph 100(3)(a) of the Regulations 30 (2) Lalina 100(3)a) du mme rglement is replaced by the following: est remplac par ce qui suit : (a) a contribution to or under a pooled registered pension plan, a registered pension plan or a specified pension plan, or a) soit une cotisation verse un rgime de pension agr, un rgime de pension agr collectif ou un rgime de pension dter- 35 min,

(3) Subsections (1) and (2) come into force 35 (3) Les paragraphes (1) et (2) entrent en vigueur ou sont rputs tre entrs en or are deemed to have come into force on the vigueur la date dentre en vigueur de la day on which the Pooled Registered Pension Loi sur les rgimes de pension agrs collec- 40 Plans Act comes into force. tifs. 59. (1) Le mme rglement est modifi 59. (1) The Regulations are amended by 40 par adjonction, aprs larticle 212, de ce qui adding the following after section 212: suit :

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Jobs and Growth, 2012 60-61 ELIZ. II     RGIMES DE PENSION AGRS COLLECTIFS POOLED REGISTERED PENSION PLANS      213. An administrator of a PRPP must file  213. Ladministrateur dun rgime de pen  with the Minister an information return for each sion agr collectif est tenu de prsenter au   calendar year in prescribed form in respect of ministre pour chaque anne civile, sur le   the PRPP formulaire prescrit, une dclaration de rensei     (a) if an agreement concerning annual in- 5gnements concernant le rgime au plus tard 5    formation returns has been entered into by the celle des dates ci-aprs qui est applicable :    Minister and an authority responsible for the  a) si un accord concernant des tats annuels    supervision of the PRPP under the Pooled  a t conclu entre le ministre et lautorit de    Registered Pension Plans Act or a similar law  surveillance du rgime en vertu de la Loi sur    of a province, on or before the day on which 10 les rgimes de pension agrs collectifs ou 10    an information return required by that  dune loi provinciale semblable, la date o    authority is to be filed for the calendar year;  ltat exig par cette autorit doit tre dpos     pour lanne civile;  and     (b) in any other case, on or before May 1 of  b) dans les autres cas, le 1er mai de lanne    the following calendar year. 15 15 civile subsquente. (2) Subsection (1) comes into force or is deemed to have come into force on the day on which the Pooled Registered Pension Plans Act comes into force. (2) Le paragraphe (1) entre en vigueur ou est rput tre entr en vigueur la date dentre en vigueur de la Loi sur les rgimes de pension agrs collectifs.

60. (1) Paragraph 304(1)(a) of the Regu- 20 60. (1) Lalina 304(1)a) du mme rgle- 20 lations is replaced by the following: ment est remplac par ce qui suit : (a) an annuity contract that is, or is issued pursuant to, an arrangement described in any of paragraphs 148(1)(a) to (b.3) and (d) of the 25 Act; (2) Subsection (1) comes into force or is deemed to have come into force on the day on which the Pooled Registered Pension Plans Act comes into force. a) le contrat de rente qui est un arrangement vis lun des alinas 148(1)a) b.3) et d) de la Loi ou qui est mis aux termes dun tel 25 arrangement; (2) Le paragraphe (1) entre en vigueur ou est rput tre entr en vigueur la date dentre en vigueur de la Loi sur les rgimes de pension agrs collectifs.

61. (1) The portion of subsection 1104(13) 30 61. (1) Le passage du paragraphe 30 1104(13) du mme rglement prcdant la of the Regulations before the definition dfinition de biogaz est remplac par ce basic oxygen furnace gas is replaced by qui suit : the following: (13) Les dfinitions qui suivent sappliquent (13) The definitions in this subsection apply for the purposes of this subsection, subsections 35 au prsent paragraphe et aux paragraphes (14) 35 (14) to (17) and Classes 43.1 and 43.2 in (17) ainsi quaux catgories 43.1 et 43.2 de Schedule II. lannexe II. (2) The definitions eligible waste fuel (2) Les dfinitions de combustible rsiand plant residue in subsection 1104(13) of duaire admissible et rsidus vgtaux , the Regulations are replaced by the follow- 40 au paragraphe 1104(13) du mme rglement, 40 ing: sont remplaces par ce qui suit :

2011-2012

Emploi et croissance (2012) combustible rsiduaire admissible Biogaz, bio-huile, gaz de digesteur, gaz denfouissement, dchets municipaux, rsidus vgtaux, dchets dusines de ptes ou papiers et dchets 5 plant residue means residue of plants (not 5 de bois. (eligible waste fuel) rsidus vgtaux Rsidus de vgtaux, including wood waste and waste that no longer has the chemical properties of the plants of lexception des dchets de bois et des dchets which it is a residue) that would otherwise be qui nont plus les proprits chimiques des vgtaux dont ils sont les rsidus, qui seraient waste material and that is used par ailleurs des dchets, mais qui sont utiliss : 10 (a) in a system that converts biomass into 10 bio-oil or biogas; or a) soit dans un systme de conversion de la (b) as an eligible waste fuel. (rsidus vg-  biomasse en bio-huile ou en biogaz;  b) soit comme combustible rsiduaire admistaux)   sible. (plant residue) eligible waste fuel means biogas, bio-oil, digester gas, landfill gas, municipal waste, plant residue, pulp and paper waste and wood waste. (combustible rsiduaire admissible) (3) Section 1104 of the Regulations is (3) Larticle 1104 du mme rglement est 15 15 modifi par adjonction, aprs le paragraphe amended by adding the following after subsection (16): (16), de ce qui suit :     (17) A property that would otherwise be  (17) Tout bien qui pourrait par ailleurs tre  eligible for inclusion in Class 43.1 or Class 43.2 inclus dans les catgories 43.1 ou 43.2 de   in Schedule II by a taxpayer is deemed not to be lannexe II par un contribuable est rput ne pas 20   eligible for inclusion in either of those classes if 20pouvoir tre inclus dans ces catgories si, la      (a) the property is included in Class 43.1 fois :    because of its subparagraph (c)(i) or is  a) il est inclus dans la catgorie 43.1 par    described in any of subparagraphs (d)(viii),  leffet de son sous-alina c)(i) ou il est vis    (ix), (xi) and (xiii) of Class 43.1 and  lun des sous-alinas d)(viii), (ix), (xi) et (xiii) 25     paragraph (a) of Class 43.2; and 25 de cette catgorie ou lalina a) de la     (b) at the time the property becomes avail-  catgorie 43.2;    able for use by the taxpayer, the taxpayer has  b) au moment o il devient prt tre mis en    not satisfied the requirements of all environ-  service par le contribuable, celui-ci ne     mental laws, by-laws and regulations  satisfait pas aux exigences des lois et 30    rglements en matire denvironnement, ap(i) of Canada, a province or a municipality 30     plicables relativement au bien, de lune des in Canada, or     entits suivantes :  (ii) of a municipal or public body perform-     (i) le Canada ou lune de ses provinces ou  ing a function of government in Canada    35 municipalits,   applicable in respect of the property.   (ii) un organisme municipal ou public   remplissant une fonction gouvernementale   au Canada. (4) Subsections (1) to (3) are deemed to 35 (4) Les paragraphes (1) (3) sont rputs 40 tre entrs en vigueur le 29 mars 2012. have come into force on March 29, 2012. 62. (1) Subsection 2900(4) of the Regulations is replaced by the following: 62. (1) Le paragraphe 2900(4) du mme rglement est remplac par ce qui suit :

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(4) Pour lapplication de la dfinition de (4) For the purposes of the definition qualified expenditure in subsection 127(9) of the 40 dpense admissible , au paragraphe 127(9) de la Loi, le montant de remplacement applicable 45 Act, the prescribed proxy amount of a taxpayer

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for a taxation year, in respect of a business, in un contribuable quant une entreprise pour une respect of which the taxpayer elects under anne dimposition lgard de laquelle il fait le clause 37(8)(a)(ii)(B) of the Act is 55% of the choix prvu la division 37(8)a)(ii)(B) de la Loi total of all amounts each of which is that portion est gal 55 % du total des montants reprof the amount incurred in the year by the 5 sentant chacun la partie du montant quil a 5 taxpayer in respect of salary or wages of an engag au cours de lanne, au titre du employee of the taxpayer who is directly traitement ou du salaire de son employ qui engaged in scientific research and experimental participe directement des activits de recherdevelopment carried on in Canada that can che scientifique et de dveloppement exprireasonably be considered to relate to the 10 mental exerces au Canada, quil est raisonnable 10 scientific research and experimental developde considrer comme se rapportant ces ment having regard to the time spent by the activits compte tenu du temps que lemploy employee on the scientific research and experiy consacre. mental development. (2) Subsection (1) applies to taxation years 15 (2) Le paragraphe (1) sapplique aux that end after 2012, except that for taxation annes dimposition se terminant aprs 15 years that begin before 2014 the reference to 2012. Toutefois, pour les annes dimposition 55% in subsection 2900(4) of the Regulacommenant avant 2014, le pourcentage de tions, as enacted by subsection (1), is to be 55 % au paragraphe 2900(4) du mme read as a reference to the percentage that is 20 rglement, dict par le paragraphe (1), est the total of remplac par le pourcentage qui correspond 20 au total des pourcentages suivants : (a) 65% multiplied by the proportion that the number of days that are in the taxation a) le rsultat de la multiplication de 65 % year and before 2013 is of the number of par le rapport entre le nombre de jours de days in the taxation year, 25 lanne dimposition qui sont antrieurs 2013 et le nombre total de jours de lanne 25 (b) 60% multiplied by the proportion that dimposition; the number of days that are in the taxation year and in 2013 is of the number of days in the taxation year, and (c) 55% multiplied by the proportion that 30 the number of days that are in the taxation year and after 2013 is of the number of days in the taxation year. b) le rsultat de la multiplication de 60 % par le rapport entre le nombre de jours de lanne dimposition qui sont en 2013 et le nombre total de jours de lanne dimpo- 30 sition; c) le rsultat de la multiplication de 55 % par le rapport entre le nombre de jours de lanne dimposition qui sont postrieurs 2013 et le nombre total de jours de lanne 35 dimposition.

63. (1) Le sous-alina 2902b)(ii) du mme 63. (1) Subparagraph 2902(b)(ii) of the Regulations is replaced by the following: 35 rglement est remplac par ce qui suit : (ii) the acquisition of property that is qualified property or qualified resource property within the meaning assigned by subsection 127(9) of the Act, or (ii) pour lacquisition dun bien qui est un bien admissible ou un bien minier admis- 40 sible, au sens du paragraphe 127(9) de la Loi,

(2) Paragraph 2902(b) of the Regulations, 40 (2) Lalina 2902b) du mme rglement, as amended by subsection (1), is replaced by modifi par le paragraphe (1), est remplac 45 the following: par ce qui suit :

2011-2012

Emploi et croissance (2012) (b) an expenditure incurred by a taxpayer in respect of (i) the acquisition of property that is qualified property or qualified resource property within the meaning assigned by 5  subsection 127(9) of the Act, or   (ii) the acquisition of property that has   been used, or acquired for use or lease, for   any purpose whatever before it was  acquired by the taxpayer; (3) The portion of paragraph 2902(e) of the Regulations before subparagraph (i) is replaced by the following: (e) an expenditure of a taxpayer, to the extent that the taxpayer has received or is entitled to 15 receive a reimbursement in respect of it from (4) Subsection (1) applies in respect of expenditures incurred after March 28, 2012. 10 (3) Le passage de lalina 2902e) du mme 10 rglement prcdant le sous-alina (i) est remplac par ce qui suit : e) une dpense dun contribuable, dans la mesure o il a reu ou a le droit de recevoir un remboursement relativement la dpense : 15 (4) Le paragraphe (1) sapplique relativement aux dpenses engages aprs le 28 mars 2012. b) une dpense engage par un contribuable pour lacquisition dun des biens suivants : (i) un bien qui est un bien admissible ou un bien minier admissible, au sens du 5 paragraphe 127(9) de la Loi, (ii) un bien qui a t utilis, ou acquis en vue dtre utilis ou lou, une fin quelconque avant son acquisition par le contribuable;

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(5) Les paragraphes (2) et (3) sappliquent (5) Subsections (2) and (3) apply in respect 20 relativement aux dpenses engages aprs 20 of expenditures incurred after 2013. 2013. 64. (1) Section 2903 of the Regulations is repealed. (2) Subsection (1) applies after 2013. 64. (1) Larticle 2903 du mme rglement est abrog. (2) Le paragraphe (1) sapplique 25 compter de 2014.

65. (1) Larticle 4301 du mme rglement 65. (1) Section 4301 of the Regulations is amended by striking out and at the end of 25 est modifi par adjonction, aprs lalina b), de ce qui suit : paragraph (b) and by adding the following after paragraph (b):    (b.1) subsection 17.1(1) of the Act, the  b.1) pour lapplication du paragraphe 17.1(1)    prescribed rate in effect during any particular  de la Loi, le taux qui serait dtermin selon le 30    quarter is the rate that would be determined 30 sous-alina a)(i) pour le trimestre donn si le    under paragraph (a) in respect of the  passage arrondie au point de pourcentage    particular quarter if the reference in subpar-  suprieur tait remplac par arrondie    agraph (a)(i) to the next higher whole  deux dcimales ;   percentage where the mean is not a whole   percentage were read as two decimal 35   points; and (2) Subsection (1) is deemed to have come into force on March 29, 2012. (2) Le paragraphe (1) est rput tre entr 35 en vigueur le 29 mars 2012.

66. (1) The portion of subsection 4600(1) 66. (1) Le passage du paragraphe 4600(1) of the Regulations before paragraph (a) is 40 du mme rglement prcdant lalina a) est replaced by the following: remplac par ce qui suit :

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4600. (1) Property is a prescribed building 4600. (1) Sont des btiments viss pour for the purposes of the definitions qualified lapplication des dfinitions de bien admisproperty and qualified resource property in sible et bien minier admissible , au parasubsection 127(9) of the Act if it is depreciable graphe 127(9) de la Loi, les biens amortissables property of the taxpayer that is a building or 5 du contribuable qui sont des btiments ou des 5 grain elevator and it is erected on land owned or silos construits sur un fonds de terre dont le leased by the taxpayer, contribuable est propritaire ou preneur et qui sont : (2) The portion of subsection 4600(2) of (2) Le passage du paragraphe 4600(2) du the Regulations before paragraph (a) is mme rglement prcdant lalina a) est 10 replaced by the following: 10 remplac par ce qui suit : (2) Property is prescribed machinery and (2) Sont des machines ou du matriel viss equipment for the purposes of the definitions pour lapplication des dfinitions de bien qualified property and qualified resource admissible et bien minier admissible , au paragraphe 127(9) de la Loi, les biens amortis- 15 property in subsection 127(9) of the Act if it is depreciable property of the taxpayer (other 15 sables ci-aprs du contribuable qui ne sont pas than property referred to in subsection (1)) that dj viss au paragraphe (1) : is (3) Section 4600 of the Regulations is (3) Larticle 4600 du mme rglement est amended by adding the following after modifi par adjonction, aprs le paragraphe 20 subsection (2): 20 (2), de ce qui suit :    (3) Property is prescribed energy generation  (3) Sont des biens pour la production et   and conservation property for the purposes of lconomie dnergie viss pour lapplication de   the definition qualified property in subsection la dfinition de bien admissible , au para  127(9) of the Act if it is depreciable property of graphe 127(9) de la Loi, les biens amortissables   the taxpayer (other than property referred to in 25du contribuable, sauf ceux viss aux paragra- 25   subsection (1) or (2)) that is a property included phes (1) et (2), qui sont viss au sous-alina   in any of subparagraph (a.1)(i) of Class 17 and a.1)(i) de la catgorie 17 de lannexe II ou   Classes 43.1, 43.2 and 48 in Schedule II. compris dans les catgories 43.1, 43.2 ou 48 de  cette annexe. (4) Les paragraphes (1) (3) sont rputs 30 (4) Subsections (1) to (3) are deemed to have come into force on March 29, 2012. 30 tre entrs en vigueur le 29 mars 2012. 67. (1) Subsection 4802(1) of the Regulations is amended by adding the following after paragraph (c.2): j (c.3) a pooled registered pension plan; 67. (1) Le paragraphe 4802(1) du mme rglement est modifi par adjonction, aprs lalina c.2), de ce qui suit : j c.3) les rgimes de pension agrs collectifs; 35

(2) Paragraph 4802(1.1)(e) of the Regula- 35 (2) Lalina 4802(1.1)e) du mme rglement est remplac par ce qui suit : tions is replaced by the following: (e) each of the beneficiaries of the trust was a trust governed by a deferred profit sharing plan, a pooled registered pension plan or a 40 registered pension plan. e) chacun de ses bnficiaires est une fiducie rgie par un rgime de participation diffre aux bnfices, un rgime de pension agr ou 40 un rgime de pension agr collectif.

2011-2012

Emploi et croissance (2012) (3) Subsections (1) and (2) come into force or are deemed to have come into force on the day on which the Pooled Registered Pension Plans Act comes into force. (3) Les paragraphes (1) et (2) entrent en vigueur ou sont rputs tre entrs en vigueur la date dentre en vigueur de la Loi sur les rgimes de pension agrs collec5 tifs.

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68. (1) The portion of section 8201 of the 5 68. (1) Le passage de larticle 8201 du Regulations before paragraph (a) is replaced mme rglement prcdant lalina a) est by the following: remplac par ce qui suit : 8201. For the purposes of subsection 8201. Pour lapplication du paragraphe 16.1(1), the definition outstanding debts to 16.1(1), de la dfinition de dettes impayes 10 specified non-residents in subsection 18(5), the 10 envers des non-rsidents dtermins au paradefinition excluded income and excluded graphe 18(5), de la dfinition de revenu revenue in subsection 95(2.5), subsections exclu au paragraphe 95(2.5), des paragraphes 100(1.3), 112(2), 125.4(1) and 125.5(1), the 100(1.3), 112(2), 125.4(1) et 125.5(1), de definition taxable supplier in subsection la dfinition de fournisseur imposable 15 127(9), subparagraph 128.1(4)(b)(ii), para- 15 au paragraphe 127(9), du sous-alina graphs 181.3(5)(a) and 190.14(2)(b), the defini128.1(4)b)(ii), des alinas 181.3(5)a) et tion Canadian banking business in subsection 190.14(2)b), de la dfinition de entreprise 248(1) and paragraph 260(5)(a) of the Act, a bancaire canadienne au paragraphe 248(1) et permanent establishment of a person or de lalina 260(5)a) de la Loi, tablissement 20 partnership (either of whom is referred to in 20 stable dune personne ou dune socit de this section as the person) means a fixed place personnes (appeles personne au prsent of business of the person, including an office, a article) sentend de son lieu fixe daffaires, y branch, a mine, an oil well, a farm, a timberland, compris un bureau, une succursale, une mine, a factory, a workshop or a warehouse if the un puits de ptrole, une exploitation agricole, 25 person has a fixed place of business and, if the 25 une terre bois, une usine, un atelier ou un entrept ou, dfaut dun tel lieu, de lendroit person does not have any fixed place of principal o elle exerce ses activits. Toutefois : business, the principal place at which the persons business is conducted, and (2) Le paragraphe (1) sapplique aux (2) Subsection (1) applies to the 2012 and 30 subsequent taxation years. 30 annes dimposition 2012 et suivantes. 69. (1) Subparagraph 8502(b)(iv) of the Regulations is replaced by the following: (iv) is transferred to the plan in accordance with any of subsections 146(16), 146.3(14.1), 147(19), 147.3(1) to (8) and 35 147.5(21) of the Act, or 69. (1) Le sous-alina 8502b)(iv) du mme rglement est remplac par ce qui suit : (iv) une somme transfre au rgime en conformit avec lun des paragraphes 146(16), 146.3(14.1), 147(19), 147.3(1) 35 (8) et 147.5(21) de la Loi,

(2) Subsection (1) comes into force or is (2) Le paragraphe (1) entre en vigueur ou deemed to have come into force on the day on est rput tre entr en vigueur la date which the Pooled Registered Pension Plans dentre en vigueur de la Loi sur les rgimes 40 40 de pension agrs collectifs. Act comes into force. 70. (1) Subparagraph (d)(ix) of Class 43.1 in Schedule II to the Regulations is replaced by the following: (ix) equipment used by the taxpayer, or by a lessee of the taxpayer, for the sole 45 purpose of generating heat energy, primar70. (1) Le sous-alina d)(ix) de la catgorie 43.1 de lannexe II du mme rglement est remplac par ce qui suit : (ix) du matriel que le contribuable, ou son preneur, utilise dans le seul but de 45 produire de lnergie thermique principa-

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Jobs and Growth, 2012 ily from the consumption of eligible waste fuel and not using any fuel other than eligible waste fuel or fossil fuel, including such equipment that consists of fuel handling equipment used to upgrade the 5 combustible portion of the fuel and control, feedwater and condensate systems, and other ancillary equipment, but not including equipment used for the purpose of producing heat energy to operate electrical 10 generating equipment, buildings or other structures, heat rejection equipment (such as condensers and cooling water systems), fuel storage facilities, other fuel handling equipment and property otherwise included 15 in Class 10 or 17,

60-61 ELIZ. II

lement par la consommation dun combustible rsiduaire admissible, et qui utilise seulement un combustible rsiduaire admissible ou un combustible fossile, y compris le matriel de ce type qui consiste 5 en matriel de manutention du combustible qui sert valoriser la part combustible du combustible, en systmes de commande, deau dalimentation et de condensat et en matriel auxiliaire, mais lexclusion du 10 matriel qui sert produire de lnergie thermique pour faire fonctionner du matriel gnrateur dlectricit, des btiments et autres constructions, du matriel de rejet de la chaleur (comme les condensateurs et 15 les systmes deau de refroidissement), des installations dentreposage du combustible, de tout autre matriel de manutention du combustible et des biens compris par 20 ailleurs dans les catgories 10 ou 17, (2) La division d)(xv)(B) de la catgorie 43.1 de lannexe II du mme rglement est remplace par ce qui suit : (B) fait partie dun rseau nergtique de quartier qui utilise de lnergie 25 thermique fournie principalement par du matriel qui est vis aux sous-alinas (i), (iv) ou (ix) ou qui y serait vis sil appartenait au contribuable, (3) Les paragraphes (1) et (2) sont rputs 30 tre entrs en vigueur le 29 mars 2012. RGLEMENT SUR LPARGNE-INVALIDIT
DORS/2008-186

(2) Clause (d)(xv)(B) of Class 43.1 in Schedule II to the Regulations is replaced by the following: (B) is part of a district energy system 20 that uses thermal energy that is primarily supplied by equipment that is described in subparagraphs (i), (iv) or (ix) or would be described in those subparagraphs if owned by the taxpayer, and 25 (3) Subsections (1) and (2) are deemed to have come into force on March 29, 2012.
SOR/2008-186

CANADA DISABILITY SAVINGS REGULATIONS

71. Paragraph 4(g) of the Canada Disabil71. Lalina 4g) du Rglement sur lity Savings Regulations is replaced by the pargne-invalidit est remplac par ce qui suit : 30 following: (g) the issuer shall, when transferring the property of the RDSP, provide to the issuer of the new plan all information that it is required to provide in accordance with paragraph 35 146.4(8)(c) of the Income Tax Act; and 72. (1) Subsections 5(1) and (2) of the Regulations are replaced by the following: g) lors du transfert des biens du REEI, fournir lmetteur du nouveau rgime tous 35 les renseignements quil doit lui fournir aux termes de lalina 146.4(8)c) de la Loi de limpt sur le revenu; 72. (1) Les paragraphes 5(1) et (2) du mme rglement sont remplacs par ce qui 40 suit :

2011-2012

Emploi et croissance (2012) 5. (1) Subject to sections 5.1 and 5.2, an issuer of an RDSP shall repay to the Minister, within the period set out in the issuer agreement, the amount referred to in subsection (2) if (a) the RDSP is terminated; (b) the plan ceases to be an RDSP as a result of the application of paragraph 146.4(10)(a) of the Income Tax Act; (c) the beneficiary ceases to be a DTCeligible individual, unless they are the subject 10 of an election made under subsection 146.4(4.1) of the Income Tax Act; or (d) the beneficiary dies. 5. (1) Sous rserve des articles 5.1 et 5.2, lmetteur dun REEI rembourse au ministre le montant prvu au paragraphe (2) dans le dlai prcis dans la convention dmetteur, si lun ou 5 5 lautre des vnements ci-aprs se produit : a) le REEI prend fin; b) le rgime cesse dtre un REEI par suite de lapplication de lalina 146.4(10)a) de la Loi de limpt sur le revenu; c) le bnficiaire cesse dtre un particulier 10 admissible au CIPH, sauf sil fait lobjet dun choix aux termes du paragraphe 146.4(4.1) de la Loi de limpt sur le revenu; d) le bnficiaire dcde. (2) The amount that must be repaid as a (2) Le cas chant, le montant rembourser 15 result of the occurrence of an event described in 15 est le moindre des montants suivants : subsection (1) is the lesser of a) la juste valeur marchande des biens (a) the fair market value, immediately before the occurrence, of the property held by the RDSP, and (b) the assistance holdback amount of the 20 RDSP immediately before the occurrence. (2) Subsection (1) comes into force on January 1, 2014. dtenus dans le REEI immdiatement avant lvnement en cause; b) le montant de retenue du REEI immdia- 20 tement avant lvnement en cause. (2) Le paragraphe (1) entre en vigueur le 1er janvier 2014.

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73. (1) The Regulations are amended by 73. (1) Le mme rglement est modifi 25 par adjonction, aprs larticle 5, de ce qui 25 adding the following after section 5: suit :   5.1 If an event described in paragraph  5.1 Si lun ou lautre des vnements prvus    5(1)(a), (b) or (d) occurs while the beneficiary aux alinas 5(1)a), b) et d) se produit alors que   of an RDSP is the subject of an election made le bnficiaire dun REEI fait lobjet dun choix   under subsection 146.4(4.1) of the Income Tax aux termes du paragraphe 146.4(4.1) de la Loi 30   Act, the issuer of the RDSP shall repay to the 30de limpt sur le revenu, lmetteur du REEI   Minister, within the period set out in the issuer rembourse au ministre le moindre des montants   agreement, the lesser of ci-aprs, dans le dlai prcis dans la conven     (a) the fair market value, immediately before tion dmetteur :    the occurrence of the event, of the property  a) la juste valeur marchande des biens 35    held by the RDSP, and 35 dtenus dans le REEI immdiatement avant     lvnement en cause;  (b) the amount determined by the formula      b) le montant dtermin par la formule   A+BC   suivante :    where    40 A+BC    A is the assistance holdback amount of the     RDSP immediately before the beneficiary 40 o :   ceased to be a DTC-eligible individual,

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Jobs and Growth, 2012 60-61 ELIZ. II    B is the amount of any grant or bond that is  A reprsente le montant de retenue du REEI    immdiatement avant que le bnficiaire paid into the RDSP during the period     cesse dtre un particulier admissible au beginning on the day on which the     CIPH, beneficiary ceased to be a DTC-eligible     individual and ending on the day on 5 B le montant des subventions et bons verss 5     which the event occurs, and   au REEI au cours de la priode com   C is the amount of any grant or bond that  menant le jour o le bnficiaire cesse    dtre un particulier admissible au CIPH has been repaid since the day on which     et se terminant le jour de lvnement en the beneficiary ceased to be a DTC-     cause, eligible individual. 10 10       C le montant des subventions et bons     rembourss depuis le jour o le bnfi    ciaire a cess dtre un particulier admis    sible au CIPH.      5.2 If an election made under subsection  5.2 Si un choix fait en vertu du paragraphe 15   146.4(4.1) of the Income Tax Act in respect of 146.4(4.1) de la Loi de limpt sur le revenu   the beneficiary of an RDSP ceases to be valid lgard du bnficiaire dun REEI cesse dtre   because of paragraph 146.4(4.2)(b) of that Act, valide par leffet de lalina 146.4(4.2)b) de   the issuer of the RDSP shall repay to the 15cette loi, lmetteur du REEI rembourse au   Minister, within the period set out in the issuer ministre le moindre des montants ci-aprs, dans 20   agreement, the lesser of le dlai prcis dans la convention dmetteur :      (a) the fair market value, immediately before  a) la juste valeur marchande des biens    the election ceases to be valid, of the property  dtenus dans le REEI immdiatement avant    held by the RDSP, and 20 que le choix cesse dtre valide;      (b) the amount determined by the formula  b) le montant dtermin par la formule 25     suivante :   A+BC     A+BC    where     A is the assistance holdback amount of the  o :    RDSP immediately before the beneficiary 25 A reprsente le montant de retenue du REEI     immdiatement avant que le bnficiaire 30 ceased to be a DTC-eligible individual,     cesse dtre un particulier admissible au  B is the amount of any grant or bond that is    CIPH,   paid into the RDSP during the period     B le montant des subventions et bons verss beginning on the day on which the    au REEI au cours de la priode combeneficiary ceased to be a DTC-eligible 30    menant le jour o le bnficiaire cesse 35 individual and ending on the day on     dtre un particulier admissible au CIPH which the election ceases to be valid, and      et se terminant le jour o le choix cesse  C is the amount of any grant or bond that    dtre valide,  has been repaid since the day on which     the beneficiary ceased to be a DTC- 35 C le montant des subventions et bons     rembourss depuis le jour o le bnfi- 40 eligible individual.   ciaire a cess dtre un particulier admis  sible au CIPH.

2011-2012

Emploi et croissance (2012)      5.3 (1) Subject to section 5.4, if a disability  5.3 (1) Sous rserve de larticle 5.4, si un   assistance payment is made, the issuer of the paiement daide linvalidit est vers, lmet  RDSP shall repay to the Minister, within the teur du REEI rembourse au ministre le moindre   period set out in the issuer agreement, the least des montants ci-aprs, dans le dlai prcis dans   of the following amounts: 5 5la convention dmetteur :      (a) $3 for every $1 of disability assistance  a) trois dollars pour chaque dollar vers    payment made,  titre de paiement daide linvalidit;    (b) the fair market value, immediately before  b) la juste valeur marchande des biens    the making of the disability assistance pay-  dtenus dans le REEI immdiatement avant    ment, of the property held by the RDSP, and 10 le paiement en cause; 10      (c) the assistance holdback amount of the  c) le montant de retenue du REEI immdia   RDSP immediately before the making of the  tement avant le paiement en cause.    disability assistance payment.       (2) An issuer that repays the amount referred  (2) Lmetteur qui rembourse le montant vis   to in paragraph (1)(a) is to do so from the grants 15 lalina (1)a) le fait partir des subventions ou   and bonds that were paid into the RDSP within des bons verss au REEI au cours des dix 15   the 10-year period preceding the making of the annes prcdant le versement du paiement   disability assistance payment, in the order in daide linvalidit, selon lordre dans lequel   which they were paid into it. les subventions ou les bons y ont t verss.      5.4 (1) If a disability assistance payment is 20 5.4 (1) Si un paiement daide linvalidit   made to a beneficiary who is the subject of an est vers au bnficiaire qui fait lobjet dun 20   election made under subsection 146.4(4.1) of choix aux termes du paragraphe 146.4(4.1) de la   the Income Tax Act, the issuer of the RDSP shall Loi de limpt sur le revenu, lmetteur du REEI   repay to the Minister, within the period set out rembourse au ministre le moindre des montants   in the issuer agreement, the least of the 25ci-aprs, dans le dlai prcis dans la conven  following amounts: tion dmetteur : 25      (a) $3 for every $1 of disability assistance  a) trois dollars pour chaque dollar vers    payment made,  titre de paiement daide linvalidit;      (b) the fair market value, immediately before  b) la juste valeur marchande des biens    the making of the disability assistance pay- 30 dtenus dans le REEI immdiatement avant    ment, of the property held by the RDSP, and  le paiement en cause; 30      (c) the amount determined by the formula  c) le montant dtermin par la formule     suivante :   A+BC     A+BC  where       A is the assistance holdback amount of the 35 o :    RDSP immediately before the beneficiary  A reprsente le montant de retenue du REEI 35     immdiatement avant que le bnficiaire ceased to be a DTC-eligible individual,     cesse dtre un particulier admissible au  B is the amount of any grant or bond that is    CIPH,  paid into the RDSP during the period     beginning on the day on which the 40 B le montant des subventions et bons verss    au REEI au cours de la priode com- 40 beneficiary ceased to be a DTC-eligible     menant le jour o le bnficiaire cesse individual and ending on the day on     dtre un particulier admissible au CIPH which the disability assistance payment is      et se terminant le jour o le paiement made, and   daide linvalidit est vers,

141

142

Jobs and Growth, 2012 60-61 ELIZ. II    C is the amount of any grant or bond that  C le montant des subventions et bons    has been repaid since the day on which  rembourss depuis le jour o le bnfi   the beneficiary ceased to be a DTC-  ciaire a cess dtre un particulier admis    eligible individual. sible au CIPH.      (2) An issuer that repays the amount referred 5 (2) Lmetteur qui rembourse le montant vis 5   to in paragraph (1)(a) is to do so from the grants  lalina (1)a) le fait partir des subventions et   and bonds that were paid into the RDSP within des bons verss au REEI au cours des dix   the 10-year period before the beneficiary ceased annes prcdant le jour o le bnficiaire cesse   to be a DTC-eligible individual and those that dtre un particulier admissible au CIPH et de   were paid into the RDSP within the period 10ceux qui y ont t verss au cours de la priode 10   referred to in the description of B in paragraph vise llment B de la formule figurant   (1)(c), in the order in which they were paid into lalina (1)c), selon lordre dans lequel les   it. subventions et les bons y ont t verss.      (3) Subsection (1) does not apply in respect  (3) Le paragraphe (1) ne sapplique pas   of any disability assistance payment made in the 15lgard des paiements daide linvalidit 15   calendar year in which the beneficiary of the verss au cours de lanne civile au cours de   RDSP attains 60 years of age, or in any laquelle le bnficiaire du REEI atteint lge de   subsequent calendar year, if the total amount 60 ans ou au cours de toute anne civile   of disability assistance payments made to the subsquente, si le montant total des paiements   beneficiary in that calendar year is less than or 20daide linvalidit qui lui ont t verss au 20   equal to the amount determined in accordance cours de cette anne civile est infrieur ou gal   with paragraph 146.4(4)(l) of the Income Tax la somme dtermine conformment lalina   Act for that calendar year. 146.4(4)l) de la Loi de limpt sur le revenu  pour cette anne. (2) Subsection (1) comes into force on (2) Le paragraphe (1) entre en vigueur le 25 January 1, 2014. 25 1er janvier 2014. PART 2 MEASURES IN RESPECT OF SALES TAX PARTIE 2 MESURES RELATIVES LA TAXE DE VENTE LOI SUR LA TAXE DACCISE 74. (1) La dfinition de exercice , au paragraphe 123(1) de la Loi sur la taxe daccise, est remplace par ce qui suit :
L.R., ch. E-15 1990, ch. 45, par. 12(1)

R.S., c. E-15 1990, c. 45, s. 12(1)

EXCISE TAX ACT 74. (1) The definition fiscal year in subsection 123(1) of the Excise Tax Act is replaced by the following:     fiscal year of a person means

fiscal year exercice

  exercice Lexercice dune personne corres- 30 exercice   fiscal year (a) if section 244.1 applies to the person, the 30pond celle des priodes ci-aprs qui est applicable :  period determined under that section,   a) si larticle 244.1 sapplique la personne, (b) if section 244.1 does not apply to the   la priode dtermine selon cet article; person and the person has made an election under section 244 that is in effect, the period that the person elected to be the fiscal year of 35 the person, and (c) in all other cases, the taxation year of the person; b) sil ne sapplique pas la personne et que 35 celle-ci a fait le choix prvu larticle 244 qui est en vigueur, la priode que la personne a choisie comme son exercice; c) dans les autres cas, lanne dimposition 40 de la personne.

2011-2012

Emploi et croissance (2012) (2) Subsection 123(1) of the Act is amended by adding the following in alphabetical order: (2) Le paragraphe 123(1) de la mme loi est modifi par adjonction, selon lordre alphabtique, de ce qui suit :

143

participating employer employeur participant

pension entity entit de gestion

pension plan rgime de pension

  participating employer of a pension plan  employeur participant Employeur qui cotise employeur   means an employer that has made, or is required 5ou est tenu de cotiser un rgime de pension 5 participant  participating  to make, contributions to the pension plan in pour ses salaris actuels ou anciens, ou qui verse employer   respect of the employers employees or former  ceux-ci ou est tenu de leur verser des sommes   employees, or payments under the pension plan provenant du rgime, y compris tout employeur   to the employers employees or former employ- qui est vis par rglement pour lapplication de   ees, and includes an employer prescribed for the 10la dfinition de employeur participant au 10   purposes of the definition participating em- paragraphe 147.1(1) de la Loi de limpt sur le   ployer in subsection 147.1(1) of the Income revenu.    Tax Act;  entit de gestion Sentend, relativement un  entit de   gestion pension entity of a pension plan means a rgime de pension :   pension entity  person in respect of the pension plan that is 15 a) dune personne mentionne lalina a) 15     (a) a person referred to in paragraph (a) of  de la dfinition de rgime de pension ;     the definition pension plan,  b) dune personne morale mentionne     (b) a corporation referred to in paragraph (b)  lalina b) de cette dfinition;     of that definition, or  c) dune personne vise par rglement.     (c) a prescribed person; 20 rgime de pension Rgime de pension agr, 20 rgime de     pension pension plan means a registered pension plan au sens du paragraphe 248(1) de la Loi de pension plan   (as defined in subsection 248(1) of the Income limpt sur le revenu, qui, selon le cas :    Tax Act)  a) rgit une personne qui est une fiducie ou     (a) that governs a person that is a trust or that  qui est rpute ltre pour lapplication de   25  is deemed to be a trust for the purposes of that 25 cette loi;     Act,  b) est un rgime lgard duquel une    (b) in respect of which a corporation is  personne morale est, la fois :      (i) constitue et exploite : (i) incorporated and operated either       (A) soit uniquement pour ladministra(A) solely for the administration of the    tion du rgime, registered pension plan, or 30 30       (B) soit pour ladministration du rgime (B) for the administration of the regis-    et dans lunique but dadministrer une tered pension plan and for no other     fiducie rgie par une convention de purpose other than acting as trustee of,     retraite, au sens du paragraphe 248(1) or administering, a trust governed by a     de cette loi, ou dagir en qualit de 35 retirement compensation arrangement 35    fiduciaire dune telle fiducie, dans le cas (as defined in subsection 248(1) of that     o les conditions de la convention ne Act), where the terms of the arrangement     permettent dassurer des prestations provide for benefits only in respect of     quaux particuliers auxquels des prestaindividuals who are provided with     tions sont assures par le rgime, benefits under the registered pension 40 40     plan, and  (ii) accepte par le ministre, aux termes du   sous-alina 149(1)o.1)(ii) de cette loi,   comme moyen de financement aux fins   dagrment du rgime;

144                 

Jobs and Growth, 2012 60-61 ELIZ. II  (ii) accepted by the Minister, under sub-  c) est un rgime lgard duquel une  paragraph 149(1)(o.1)(ii) of that Act, as a  personne est vise par rglement pour lap funding medium for the purpose of the  plication de la dfinition de entit de  registration of the registered pension plan,  gestion . or (c) in respect of which a person is prescribed for the purposes of the definition pension entity; (3) Subsection (1) is deemed to have come (3) Le paragraphe (1) est rput tre entr 5 into force on July 1, 2009. 10 en vigueur le 1er juillet 2009. (4) Subsection (2) is deemed to have come into force on September 23, 2009. (4) Le paragraphe (2) est rput tre entr en vigueur le 23 septembre 2009. 5

2010, c. 12, s. 58(1)

75. (1) The definitions participating em75. (1) Les dfinitions de employeur 2010, ch. 12, ployer, pension entity and pension plan participant , entit de gestion et rgime 10 par. 58(1) in subsection 172.1(1) of the Act are repealed. 15 de pension , au paragraphe 172.1(1) de la mme loi, sont abroges. (2) Subsection (1) is deemed to have come into force on September 23, 2009. (2) Le paragraphe (1) est rput tre entr en vigueur le 23 septembre 2009. 76. (1) Lalina 218.1(1)a) de la mme loi 15 2009, ch. 32, par. 14(1) est remplac par ce qui suit : a) toute personne rsidant dans une province participante qui est lacqureur dune fourniture taxable importe consistant en la fourniture dun bien meuble incorporel ou dun 20 service quelle acquiert une fin prvue par rglement relativement la fourniture ou, en labsence dune telle fin, pour consommation, utilisation ou fourniture dans des provinces participantes dans la mesure prvue par 25 rglement, est tenue de payer Sa Majest du chef du Canada, tout moment o la totalit ou une partie de la contrepartie de la fourniture devient due ou est paye sans tre devenue due et pour chaque province parti- 30 cipante, une taxe, en plus de la taxe impose par larticle 218, gale au montant obtenu par la formule suivante : ABC o : A reprsente le taux de taxe applicable la province, B la valeur de cette contrepartie qui est paye ou devient due ce moment, 35

2009, c. 32, s. 14(1)

76. (1) Paragraph 218.1(1)(a) of the Act is replaced by the following: (a) every person that is resident in a 20 participating province and is the recipient of an imported taxable supply that is a supply of intangible personal property or a service that is acquired by the person for a prescribed purpose in respect of the supply or, in the 25 absence of a prescribed purpose in respect of the supply, for consumption, use or supply in participating provinces to an extent that is prescribed, must, for each time an amount of consideration for the supply becomes due or 30 is paid without having become due and for each participating province, pay to Her Majesty in right of Canada, in addition to the tax imposed by section 218, tax equal to 35 the amount determined by the formula ABC where A is the tax rate for the participating province, B is the value of that consideration that is 40 paid or becomes due at that time, and C is the prescribed percentage in respect of the supply or, in the absence of a prescribed percentage in respect of the

2011-2012

Emploi et croissance (2012) supply, the extent (expressed as a percentage) to which the person acquired the property or service for consumption, use or supply in the participating province; and 5 C le pourcentage rglementaire relativement la fourniture ou, en labsence dun tel pourcentage, le pourcentage qui reprsente la mesure dans laquelle la personne a acquis le bien ou le service pour 5 consommation, utilisation ou fourniture dans la province;

145

2009, c. 32, s. 14(1)

(2) Clause (B) of the description of C in paragraph 218.1(1)(b) of the Act is replaced by the following: (B) in any other case, the prescribed percentage in respect of the supply or, 10 in the absence of a prescribed percentage in respect of the supply, the extent (expressed as a percentage) to which the person acquired the property or service for consumption, use or supply 15 in the particular participating province.

(2) La division (B) de llment C de la 2009, ch. 32, par. 14(1) formule figurant lalina 218.1(1)b) de la 10 mme loi est remplace par ce qui suit : (B) dans les autres cas, le pourcentage rglementaire relativement la fourniture ou, en labsence dun tel pourcentage, le pourcentage qui reprsente la mesure dans laquelle la personne a 15 acquis le bien ou le service pour consommation, utilisation ou fourniture dans la province. (3) Le paragraphe 218.1(1.1) de la mme 2001, ch. 15, 20 par. 8(2) loi est remplac par ce qui suit :
Livraison dans une province

2001, c. 15, s. 8(2) Delivery in a province

(3) Subsection 218.1(1.1) of the Act is replaced by the following:

(1.1) Section 3 of Part II of Schedule IX (1.1) Larticle 3 de la partie II de lannexe IX applies for the purpose of subparagraph 20 sapplique dans le cadre du sous-alina (1)b)(ii). (1)(b)(ii). (4) The description of A2 in the second formula in paragraph 218.1(1.2)(a) of the Act is replaced by the following: A2 is the prescribed percentage in 25 respect of the internal charge or, in the absence of a prescribed percentage in respect of the internal charge, the extent (expressed as a percentage) to which the internal 30 charge is attributable to outlays or expenses that were made or incurred to consume, use or supply the whole or part of property or of a qualifying service, in respect of 35 which the internal charge is attributable, in carrying on, engaging in or conducting an activity of the qualifying taxpayer in the particular participating province, and 40

2010, c. 12, s. 64(2)

2010, ch. 12, (4) Llment A2 de la deuxime formule par. 64(2) figurant lalina 218.1(1.2)a) de la mme loi 25 est remplac par ce qui suit :

A2 le pourcentage rglementaire relativement un montant de frais internes ou, en labsence dun tel pourcentage, le pourcentage qui reprsente la mesure dans laquelle 30 le montant de frais internes est attribuable des dpenses qui ont t engages ou effectues en vue de la consommation, de lutilisation ou de la fourniture de tout ou partie 35 dun service admissible ou dun bien relativement auquel le montant de frais internes est attribuable dans le cadre dune activit que le contribuable exerce, 40 pratique ou mne dans la province donne, (5) Llment B2 de la troisime formule 2010, ch. 12, par. 64(2) figurant lalina 218.1(1.2)a) de la mme loi 45 est remplac par ce qui suit :

2010, c. 12, s. 64(2)

(5) The description of B2 in the third formula in paragraph 218.1(1.2)(a) of the Act is replaced by the following:

146

Jobs and Growth, 2012 B2 is the prescribed percentage in respect of the external charge or, in the absence of a prescribed percentage in respect of the external charge, the extent (expressed as 5 a percentage) to which the whole or part of the outlay or expense, which corresponds to the external charge, was made or incurred to consume, use or supply the whole or part of 10 property or of a qualifying service, in respect of which the external charge is attributable, in carrying on, engaging in or conducting an activity of the qualifying taxpayer 15 in the particular participating province; and

60-61 ELIZ. II

B2 le pourcentage rglementaire relativement un montant de frais externes ou, en labsence dun tel pourcentage, le pourcentage qui reprsente la mesure dans laquelle 5 la totalit ou la partie de la dpense qui correspond au montant de frais externes a t engage ou effectue en vue de la consommation, de lutilisation ou de la fourniture de 10 tout ou partie dun service admissible ou dun bien relativement auquel le montant de frais externes est attribuable dans le cadre dune activit que le contribuable 15 exerce, pratique ou mne dans la province donne;

2010, c. 12, s. 64(2)

(6) Llment D de la formule figurant (6) The description of D in paragraph 2010, ch. 12, par. 64(2) lalina 218.1(1.2)b) de la mme loi est 218.1(1.2)(b) of the Act is replaced by the following: 20 20 remplac par ce qui suit : D is the prescribed percentage in respect of the qualifying consideration or, in the absence of a prescribed percentage in respect of the qualifying consideration, the 25 extent (expressed as a percentage) to which the whole or part of the outlay or expense, which corresponds to the qualifying consideration, was made or incurred to 30 consume, use or supply the whole or part of property or of a qualifying service, in respect of which the qualifying consideration is attributable, in carrying on, engaging in or 35 conducting an activity of the qualifying taxpayer in the particular participating province. D le pourcentage rglementaire relativement un montant de contrepartie admissible ou, en labsence dun tel pourcentage, le pourcentage qui reprsente la mesure dans laquelle 25 la totalit ou une partie de la dpense qui correspond au montant de contrepartie admissible a t engage ou effectue en vue de la consommation, de lutilisation ou 30 de la fourniture de tout ou partie dun service admissible ou dun bien relativement auquel le montant de contrepartie admissible est attribuable dans le cadre 35 dune activit que le contribuable exerce, pratique ou mne dans la province donne.

(7) Les paragraphes (1) et (2) sappliquent (7) Subsections (1) and (2) apply in respect of any supply made on or after July 1, 2010. 40 relativement aux fournitures effectues aprs 40 juin 2010. (8) Subsection (3) is deemed to have come into force on July 1, 2010. (8) Le paragraphe (3) est rput tre entr en vigueur le 1er juillet 2010.

(9) Subsections (4) to (6) apply in respect (9) Les paragraphes (4) (6) sappliquent of any specified year of a person that ends on relativement aux annes dtermines dune 45 or after July 1, 2010. 45 personne se terminant aprs juin 2010.

2011-2012
2010, c. 12, s. 68(1)

Emploi et croissance (2012) 77. (1) The portion of subsection 220.05(3.1) of the Act before paragraph (a) is replaced by the following: 77. (1) Le passage du paragraphe 220.05(3.1) de la mme loi prcdant lalina a) est remplac par ce qui suit :

147
2010, ch. 12, par. 68(1)

Pension entities

(3.1) La taxe prvue au paragraphe (1) nest (3.1) No tax is payable under subsection (1) Entits de in respect of property if a person that is a 5 pas payable relativement un bien si une 5 gestion personne qui est une entit de gestion dun pension entity of a pension plan is the recipient of a particular supply of the property made by a rgime de pension est lacqureur dune fourniparticipating employer of the pension plan and ture donne du bien effectue par un employeur participant au rgime et que, selon le cas : (2) Subsection (1) is deemed to have come (2) Le paragraphe (1) est rput tre entr 10 into force on September 23, 2009. 10 en vigueur le 23 septembre 2009.

2009, c. 32, s. 19(1)

78. (1) Subsection 220.08(1) of the Act is replaced by the following:

78. (1) Le paragraphe 220.08(1) de la mme loi est remplac par ce qui suit :

2009, ch. 32, par. 19(1)

Tax in participating province

220.08 (1) Subject to this Part, every person 220.08 (1) Sous rserve des autres disposiTaxe dans les that is resident in a participating province and is tions de la prsente partie, la personne rsidant 15 provinces participantes the recipient of a taxable supply made in a 15 dans une province participante qui est lacquparticular province of intangible personal propreur de la fourniture taxable, effectue dans une erty or a service that is acquired by the person province donne, dun bien meuble incorporel ou dun service quelle a acquis une fin prvue for a prescribed purpose in respect of the supply or, in the absence of a prescribed purpose in par rglement relativement la fourniture ou, en 20 respect of the supply, for consumption, use or 20 labsence dune telle fin, pour consommation, supply in whole or in part in any participating utilisation ou fourniture en tout ou en partie province that is not the particular province must dans toute province participante autre que la province donne est tenue de payer Sa Majest pay to Her Majesty in right of Canada, each du chef du Canada, tout moment o la totalit 25 time an amount of consideration for the supply becomes due or is paid without having become 25 ou une partie de la contrepartie de la fourniture devient due ou est paye sans quelle soit due, tax equal to the amount determined in devenue due, une taxe gale au montant prescribed manner. dtermin selon les modalits rglementaires. (2) Le passage du paragraphe 220.08(3.1) 30 2010, ch. 12, (2) The portion of subsection 220.08(3.1) par. 69(1) de la mme loi prcdant lalina a) est of the Act before paragraph (a) is replaced by the following: 30 remplac par ce qui suit :
Entits de (3.1) La taxe prvue au paragraphe (1) nest (3.1) No tax is payable under subsection (1) gestion pas payable relativement la fourniture donne in respect of a particular supply of property or a dun bien ou dun service effectue par un 35 service made by a participating employer of a employeur participant un rgime de pension pension plan to a person that is a pension entity of the pension plan if 35 au profit dune personne qui est une entit de gestion du rgime si, selon le cas :

2010, c. 12, s. 69(1)

Pension entities

(3) Subsection (1) applies in respect of any supply made on or after July 1, 2010. (4) Subsection (2) is deemed to have come into force on September 23, 2009.
1997, c. 10, s. 208(1)

(3) Le paragraphe (1) sapplique relativement aux fournitures effectues aprs juin 40 2010. (4) Le paragraphe (2) est rput tre entr en vigueur le 23 septembre 2009.

1997, ch. 10, 79. (1) Subsection 225.2(1) of the Act is 40 79. (1) Le paragraphe 225.2(1) de la mme loi est remplac par ce qui suit : replaced by the following: 45 par. 208(1)

148
Selected listed financial institutions

Jobs and Growth, 2012

60-61 ELIZ. II

225.2 (1) Pour lapplication de la prsente 225.2 (1) For the purposes of this Part, a Institutions financires partie, une institution financire est une insfinancial institution is a selected listed financial dsignes particulires titution financire dsigne particulire tout au institution throughout a reporting period in a long dune priode de dclaration comprise dans fiscal year that ends in a taxation year of the financial institution if the financial institution is 5 un exercice se terminant dans son anne 5 dimposition si elle est, la fois : (a) a listed financial institution described in any of subparagraphs 149(1)(a)(i) to (x) during the taxation year; and (b) a prescribed financial institution through10 out the reporting period. a) une institution financire dsigne vise lun des sous-alinas 149(1)a)(i) (x) au cours de lanne dimposition; b) une institution financire vise par rgle- 10 ment tout au long de la priode de dclaration.
1997, ch. 10, (2) Lalina a) de llment F de la formule par. 208(1) figurant au paragraphe 225.2(2) de la mme 15 loi est remplac par ce qui suit :

1997, c. 10, s. 208(1)

(2) Paragraph (a) of the description of F in subsection 225.2(2) of the Act is replaced by the following: (a) all amounts of tax (other than a prescribed amount of tax) under subsection 15 165(2) in respect of supplies made in the participating province to the financial institution, or under section 212.1 calculated at the tax rate for the participating province, that (i) became payable, or were paid without 20 having become payable, by the financial institution during                                        (A) the particular reporting period, or (B) any other reporting period of the financial institution that precedes the 25  particular reporting period, provided that    (I) the particular reporting period   ends within two years after the end   of the financial institutions fiscal year   that includes the other reporting 30   period, and   (II) the financial institution was a   selected listed financial institution   throughout the other reporting period,    (ii) were not included in determining the 35  positive or negative amounts that the   financial institution is required to add, or   may deduct, under this subsection in   determining its net tax for any reporting   period of the financial institution other than 40   the particular reporting period, and    

a) les montants de taxe (sauf ceux viss par rglement) prvus au paragraphe 165(2) relativement aux fournitures effectues au profit de linstitution financire dans la province participante, ou prvus larticle 20 212.1 et calculs au taux de taxe applicable cette province, qui, la fois : (i) sont devenus payables par linstitution financire au cours de celle des priodes de dclaration ci-aprs qui est applicable ou 25 ont t pays par elle au cours de cette priode sans tre devenus payables : (A) la priode donne, (B) toute autre priode de dclaration de linstitution financire qui prcde la 30 priode donne, pourvu que les faits ciaprs savrent : (I) la priode donne prend fin dans les deux ans suivant la fin de lexercice de linstitution financire 35 qui comprend lautre priode de dclaration, (II) linstitution financire a t une institution financire dsigne particulire tout au long de lautre priode 40 de dclaration, (ii) nont pas t inclus dans le calcul des montants positifs ou ngatifs que linstitution financire doit ajouter, ou peut dduire, en application du prsent paragraphe 45

2011-2012        

Emploi et croissance (2012)  dans le calcul de sa taxe nette pour une (iii) are claimed by the financial institution   priode de dclaration autre que la priode in a return under this Division filed by the   donne, financial institution for the particular    reporting period, and  (iii) sont indiqus par linstitution finan  cire dans une dclaration quelle produit 5   aux termes de la prsente section pour la   priode donne,

149

1997, c. 10, s. 208(1)

(3) Paragraph (b) of the description of F in 5 (3) Lalina b) de llment F de la formule 1997, ch. 10, par. 208(1) figurant au paragraphe 225.2(2) de la version subsection 225.2(2) of the English version of anglaise de la mme loi est remplac par ce 10 the Act is replaced by the following: qui suit : (b) all amounts each of which is an amount, in respect of a supply made during the particular reporting period of property or a 10 service to which the financial institution and another person have elected to have paragraph (c) of the description of A apply, equal to tax payable by the other person under any of subsection 165(2), sections 212.1 and 15 218.1 and Division IV.1 that is included in the cost to the other person of supplying the property or service to the financial institution; and (b) all amounts each of which is an amount, in respect of a supply made during the particular reporting period of property or a service to which the financial institution and 15 another person have elected to have paragraph (c) of the description of A apply, equal to tax payable by the other person under any of subsection 165(2), sections 212.1 and 218.1 and Division IV.1 that is included in 20 the cost to the other person of supplying the property or service to the financial institution; and

1997, c. 10, s. 208(1)

(4) Subsection 225.2(8) of the Act is 20 (4) Le paragraphe 225.2(8) de la mme loi 1997, ch. 10, 25 par. 208(1) repealed. est abrog. (5) Subsections (1) and (2) apply in respect of any reporting period of a person that ends on or after July 1, 2010. (5) Les paragraphes (1) et (2) sappliquent relativement aux priodes de dclaration dune personne se terminant aprs juin 2010.

(6) Subsection (4) is deemed to have come 25 (6) Le paragraphe (4) est rput tre entr 30 into force on July 1, 2010. en vigueur le 1er juillet 2010. 80. (1) The Act is amended by adding the following after section 225.2:
Definitions

Application to Minister

  225.3 (1) In this section, exchange-traded  225.3 (1) Au prsent article, fonds cot en  Dfinitions   fund, exchange-traded series, non-stratified 30bourse , rgime de placement non stratifi , 35   investment plan and stratified investment  rgime de placement stratifi et srie cote   plan have the meaning prescribed by regula- en bourse sentendent au sens des rglements.     tion.     (2) A selected listed financial institution that  (2) Linstitution financire dsigne particuDemande au   ministre is an exchange-traded fund may apply to the 35lire qui est un fonds cot en bourse peut   Minister to use particular methods, for a fiscal demander au ministre lautorisation demployer 40   year that ends in a taxation year of the financial des mthodes particulires, pour tout exercice se   institution, to determine terminant dans son anne dimposition, afin de    dterminer les pourcentages suivants :  (a) if the financial institution is a stratified   investment plan, the financial institutions 40   percentages for the purposes of subsection

80. (1) La mme loi est modifie par adjonction, aprs larticle 225.2, de ce qui suit :

150

Form and manner of application

Authorization

Jobs and Growth, 2012 60-61 ELIZ. II    225.2(2) for each exchange-traded series of  a) si elle est un rgime de placement stratifi,    the financial institution, for each participating  les pourcentages qui lui sont applicables,    province and for the taxation year; and  selon le paragraphe 225.2(2), quant chacune     de ses sries cotes en bourse et chaque  (b) if the financial institution is a non-    province participante pour lanne; 5  stratified investment plan, the financial in- 5    stitutions percentages for the purposes of  b) si elle est un rgime de placement non    subsection 225.2(2) for each participating  stratifi, les pourcentages qui lui sont ap   province and for the taxation year.  plicables, selon le paragraphe 225.2(2), quant     chaque province participante pour lanne.      (3) An application made by a selected listed  (3) La demande dune institution financire 10 Forme et   modalits financial institution under subsection (2) is to be 10dsigne particulire doit, la fois :      (a) made in prescribed form containing  a) tre tablie en la forme dtermine par le   ministre et contenir les renseignements quil  prescribed information, including    dtermine, notamment :  (i) if the financial institution is a stratified     (i) si linstitution financire est un rgime 15 investment plan, the particular methods to     de placement stratifi, un expos des be used for each exchange-traded series of 15     mthodes particulires qui seront emthe financial institution, and     ployes pour chacune de ses sries cotes  (ii) if the financial institution is a non-    en bourse,   stratified investment plan, the particular     (ii) si elle est un rgime de placement non 20 methods to be used for the financial    stratifi, un expos des mthodes particuinstitution; and 20     lires qui seront employes pour elle;  (b) filed by the financial institution with the     Minister in prescribed manner on or before  b) tre prsente au ministre, selon les     modalits quil dtermine, au plus tard :  (i) the day that is 180 days before the first     (i) le cent quatre-vingtime jour prcdant 25 day of the fiscal year for which the     le dbut de lexercice quelle vise, application is made, or 25      (ii) toute date postrieure fixe par le (ii) any later day that the Minister may      ministre. allow.      (4) On receipt of an application made under  (4) Sur rception de la demande vise au Autorisation   subsection (2), the Minister must paragraphe (2), le ministre : 30      (a) consider the application and authorize or 30 a) examine la demande et autorise ou refuse    deny the use of the particular methods; and  lemploi des mthodes particulires;      (b) notify the selected listed financial institu-  b) avise linstitution financire dsigne    tion in writing of the decision on or before  particulire de sa dcision par crit au plus     tard : 35 (i) the later of      (i) au dernier en date des jours suivants : (A) the day that is 180 days after the 35     (A) le cent quatre-vingtime jour suireceipt of the application, and     vant la rception de la demande,  (B) the day that is 180 days before the     (B) le cent quatre-vingtime jour prcfirst day of the fiscal year for which the      dant le dbut de lexercice vis par la 40 application is made, or     demande,  (ii) any later day that the Minister may 40   specify, if the day is set out in a written   application filed by the financial institution   with the Minister.

2011-2012

Effect of authorization

Revocation

Emploi et croissance (2012) 151   (ii) toute date postrieure quil peut   prciser, si elle figure dans une demande   crite que linstitution financire lui pr  sente.     (5) If the Minister authorizes under subsec-  (5) Si le ministre autorise en application du 5 Effet de   tion (4) the use of particular methods for a fiscal paragraphe (4) lemploi de mthodes particulilautorisation    year of the selected listed financial institution, res relativement lexercice de linstitution     (a) despite Part 2 of the Selected Listed financire dsigne particulire, les rgles ci   Financial Institutions Attribution Method 5aprs sappliquent :    a) malgr la partie 2 du Rglement sur la 10  (GST/HST) Regulations,    mthode dattribution applicable aux institu  (i) the financial institutions percentages    tions financires dsignes particulires  for any participating province and for the     (TPS/TVH) :  taxation year in which the fiscal year ends    (i) les pourcentages applicables linstituthat would, in the absence of this section, 10    tion financire quant une province 15 be determined under that Part are to be     participante pour lanne dimposition determined in accordance with those parti-      dans laquelle lexercice prend fin qui, en cular methods, and     labsence du prsent article, seraient dter  (ii) the financial institutions percentages   mins selon cette partie sont dtermins   for any exchange-traded series of the 15  selon ces mthodes, 20   financial institution, for any participating     (ii) les pourcentages applicables linstiprovince and for the taxation year in which    tution financire quant une de ses sries the fiscal year ends that would, in the     cotes en bourse et une province absence of this section, be determined     participante pour lanne dimposition under that Part are to be determined in 20     dans laquelle lexercice prend fin qui, en 25 accordance with those particular methods;     labsence du prsent article, seraient dterand     mins selon cette partie sont dtermins  (b) the financial institution must consistently,    selon ces mthodes;  throughout the fiscal year, use those particu-     lar methods as indicated in the application to 25 b) pour dterminer les pourcentages men   determine the percentages referred to in  tionns lalina a), linstitution financire 30    est tenue de suivre les mthodes particulires  paragraph (a).      tout au long de lexercice et selon ce qui est     indiqu dans la demande.     (6) An authorization granted under subsec-  (6) Lautorisation accorde une institution Rvocation   tion (4) to a selected listed financial institution financire dsigne particulire en vertu du 35   in respect of a fiscal year of the financial 30paragraphe (4) relativement son exercice cesse   institution ceases to have effect on the first day davoir effet le premier jour de lexercice et est   of the fiscal year and, for the purposes of this rpute, pour lapplication de la prsente partie,    Part, is deemed never to have been granted, if ne jamais avoir t accorde si, selon le cas :     (a) the Minister revokes the authorization  a) le ministre la rvoque et envoie un avis de 40    and sends a notice of revocation to the 35 rvocation linstitution financire au moins    financial institution at least 60 days before  soixante jours avant le dbut de lexercice;     the first day of the fiscal year; or  b) linstitution financire prsente au minis  tre, selon les modalits dtermines par lui,   un avis de rvocation, tabli en la forme et 45   contenant les renseignements dtermins par   lui, au plus tard le premier jour de lexercice.

152

Definitions

business input intrant dentreprise Canadian activity activit au Canada exclusive input intrant exclusif

Prescribed definitions

Stratified investment plans

Jobs and Growth, 2012 60-61 ELIZ. II   (b) the financial institution files with the   Minister in prescribed manner a notice of   revocation in prescribed form containing   prescribed information on or before the first   day of the fiscal year. 5     225.4 (1) The following definitions apply in  225.4 (1) Les dfinitions qui suivent sapDfinitions   pliquent au prsent article. this section.     business input has the same meaning as in  activit au Canada Sentend au sens de activit au   Canada larticle 217. subsection 141.02(1). Canadian   activity      Canadian activity has the same meaning as in 10    intrant dentreprise Sentend au sens du 5 intrant section 217.   dentreprise paragraphe 141.02(1).  business input       exclusive input of a person means property or  intrant exclusif Bien ou service quune intrant   exclusif a service that is acquired or imported by the personne acquiert ou importe en vue de le   exclusive input person for consumption or use directly and consommer ou de lutiliser soit directement et   exclusively for the purpose of making taxable 15exclusivement dans le but deffectuer des 10   supplies for consideration or directly and fournitures taxables pour une contrepartie, soit   exclusively for purposes other than making directement et exclusivement dans un autre but.    taxable supplies for consideration.      (2) In this section, exchange-traded fund,  (2) Au prsent article, fonds cot en Termes dfinis   par rglement exchange-traded series, individual, invest- 20bourse , investisseur dtermin , partici  pant , particulier , rgime de placement , 15 ment plan, non-stratified investment plan,   plan member, private investment plan,  rgime de placement non stratifi , rgime   series, specified investor, stratified invest- de placement priv , rgime de placement   ment plan and unit have the meaning stratifi , srie , srie cote en bourse et   prescribed by regulation. 25 unit sentendent au sens des rglements.      (3) If a selected listed financial institution is  (3) Si une institution financire dsigne 20 Rgimes de   placement a stratified investment plan and no election particulire est un rgime de placement stratifi   stratifis under subsection (6) in respect of a series of the et que le choix prvu au paragraphe (6) relatif   financial institution is in effect throughout a lune de ses sries nest pas en vigueur tout au   fiscal year of the financial institution that ends 30long dun de ses exercices se terminant dans une   anne civile, les rgles ci-aprs sappliquent : 25 in a calendar year, the following rules apply:      (a) for the purposes of the Selected Listed  a) pour lapplication du Rglement sur la    Financial Institutions Attribution Method  mthode dattribution applicable aux institu   tions financires dsignes particulires  (GST/HST) Regulations,    (TPS/TVH) :   (i) if the series is an exchange-traded 35    (i) sil sagit dune srie cote en bourse, 30 series, all units of the series that are held,     les units de la srie qui sont dtenues un at a particular time in the fiscal year, by a     moment donn de lexercice par une person that the financial institution knows,     personne dont linstitution financire sait, on December 31 of the calendar year, is not     le 31 dcembre de lanne civile, quelle ne resident in Canada at the particular time are 40    rside pas au Canada au moment donn 35 deemed to be held at the particular time by     sont rputes tre dtenues ce moment a particular individual that is resident in    Canada but not resident in any participat  ing province,

2011-2012                                                                                                

Emploi et croissance (2012)  par un particulier donn qui rside au (ii) if the series is not an exchange-traded   Canada mais non dans une province series, all units of the series that are held, at   participante, a particular time in the fiscal year, by an   individual, or a specified investor in the   (ii) sinon, les units de la srie qui sont  financial institution, that the financial 5 dtenues un moment donn de lexercice 5  institution knows, on December 31 of the  par un particulier, ou par un investisseur  calendar year, is not resident in Canada at  dtermin de linstitution financire, dont  the particular time are deemed to be held at  celle-ci sait, le 31 dcembre de lanne  the particular time by a particular indivi-  civile, quil ne rside pas au Canada au  dual that is resident in Canada but not 10 moment donn sont rputes tre dtenues 10  resident in any participating province, and  ce moment par un particulier donn qui   rside au Canada mais non dans une (iii) the financial institution is deemed to   province participante, know, on December 31 of the calendar   year, the province in which the particular  (iii) linstitution financire est rpute  individual referred to in subparagraph (i) or 15 connatre, le 31 dcembre de lanne civile, 15  (ii) is resident;  la province de rsidence du particulier  donn mentionn aux sous-alinas (i) ou (b) for the purposes of determining an input    (ii); tax credit of the financial institution, any   supply made during the fiscal year by the  b) pour le calcul dun crdit de taxe sur les  financial institution in respect of units of the 20 intrants de linstitution financire, toute 20  series that are held by a person that is not  fourniture quelle effectue au cours de  resident in Canada is deemed to have been  lexercice au titre dunits de la srie qui  made to a person resident in Canada;  sont dtenues par une personne qui ne rside  (c) for the purposes of the definitions ex-  pas au Canada est rpute avoir t effectue   ternal charge and qualifying consideration 25 au profit dune personne rsidant au Canada; 25  in section 217, any outlay made, or expense  c) pour lapplication des dfinitions de  incurred, by the financial institution during  contrepartie admissible et frais exter the fiscal year in respect of units of the series  nes larticle 217, toute dpense engage  that are held by a person that is not resident in  ou effectue par linstitution financire au  Canada is deemed to be applicable to a 30 cours de lexercice relativement des units 30  Canadian activity of the financial institution;  de la srie qui sont dtenues par une personne   and  qui ne rside pas au Canada est rpute tre  (d) no amount of tax in respect of a business  applicable lune des activits au Canada de  input of the financial institution that becomes  linstitution financire;  payable by the financial institution during the 35 d) aucun montant de taxe relatif un intrant 35  fiscal year or that is paid by the financial  dentreprise de linstitution financire qui  institution during the fiscal year without  devient payable par celle-ci au cours de  having become payable is to be included in  lexercice ou qui est pay par elle au cours  determining an input tax credit of the  de lexercice sans tre devenu payable nest  40 financial institution if the business input  inclure dans le calcul dun crdit de taxe sur 40  (i) is acquired or imported for consump-  les intrants de linstitution financire si  tion, use or supply in the course of any  lintrant, selon le cas :  activity relating to the series, or  (i) est acquis ou import en vue dtre  consomm, utilis ou fourni dans le cadre (ii) is not an exclusive input of the   45 45 dune activit relative la srie, financial institution.    (ii) ne fait pas partie des intrants exclusifs   de linstitution financire.

153

154
Non-stratified investment plans

Jobs and Growth, 2012 60-61 ELIZ. II    (4) If a selected listed financial institution is  (4) Si une institution financire dsigne Rgimes de   placement non a non-stratified investment plan and no election particulire est un rgime de placement non   stratifis under subsection (7) made by the financial stratifi et que le choix prvu au paragraphe (7)   institution is in effect throughout a fiscal year of nest pas en vigueur son gard tout au long   the financial institution that ends in a calendar 5dun de ses exercices se terminant dans une 5   anne civile, les rgles ci-aprs sappliquent : year, the following rules apply:      (a) for the purposes of the Selected Listed  a) pour lapplication du Rglement sur la    Financial Institutions Attribution Method  mthode dattribution applicable aux institu   tions financires dsignes particulires  (GST/HST) Regulations,    (TPS/TVH) :  10  (i) if the financial institution is an ex- 10    (i) si linstitution financire est un fonds change-traded fund, all units of the finan-     cot en bourse, celles de ses units qui sont cial institution that are held, at a particular     dtenues un moment donn de lexercice time in the fiscal year, by a person that the     par une personne dont elle sait, le 31 financial institution knows, on December     dcembre de lanne civile, quelle ne 15 31 of the calendar year, is not resident in 15    rside pas au Canada au moment donn Canada at the particular time are deemed to     sont rputes tre dtenues ce moment be held at the particular time by a particular     par un particulier donn qui rside au individual that is resident in Canada but     Canada mais non dans une province not resident in any participating province,      participante, 20   (ii) if the financial institution is not an 20    (ii) sinon, celles de ses units qui sont exchange-traded fund, all units of the    dtenues un moment donn de lexercice financial institution that are held, at a     par un particulier, ou par un investisseur particular time in the fiscal year, by an     dtermin de linstitution financire, dont individual, or a specified investor in the     celle-ci sait, le 31 dcembre de lanne 25 financial institution, that the financial 25    civile, quil ne rside pas au Canada au institution knows, on December 31 of the     moment donn sont rputes tre dtenues calendar year, is not resident in Canada at     ce moment par un particulier donn qui the particular time are deemed to be held at     rside au Canada mais non dans une the particular time by a particular indivi-     province participante, dual that is resident in Canada but not 30 30    resident in any participating province, and    (iii) linstitution financire est rpute    connatre, le 31 dcembre de lanne civile, (iii) the financial institution is deemed to     la province de rsidence du particulier know, on December 31 of the calendar     donn mentionn aux sous-alinas (i) ou year, the province in which the particular     (ii); individual referred to in subparagraph (i) or 35 35     (ii) is resident;  b) pour le calcul dun crdit de taxe sur les     (b) for the purposes of determining an input  intrants de linstitution financire, toute    tax credit of the financial institution, any  fourniture quelle effectue au cours de    supply made during the fiscal year by the  lexercice au titre dunits de linstitution    financial institution in respect of units of the 40 financire qui sont dtenues par une personne 40    financial institution that are held by a person  qui ne rside pas au Canada est rpute avoir    that is not resident in Canada is deemed to  t effectue au profit dune personne    have been made to a person resident in  rsidant au Canada;     Canada;  c) pour lapplication des dfinitions de     (c) for the purposes of the definitions ex- 45 contrepartie admissible et frais exter- 45    ternal charge and qualifying consideration  nes larticle 217, toute dpense engage    in section 217, any outlay made, or expense  ou effectue par linstitution financire au

2011-2012

Pension entities and private investment plans

Emploi et croissance (2012) 155    incurred, by the financial institution during  cours de lexercice relativement des units    the fiscal year in respect of units of the  de celle-ci qui sont dtenues par une personne    financial institution that are held by a person  qui ne rside pas au Canada est rpute tre    that is not resident in Canada is deemed to be  applicable une activit au Canada de    applicable to a Canadian activity of the 5 linstitution financire; 5     financial institution; and  d) aucun montant de taxe relatif un intrant     (d) no amount of tax in respect of a business  dentreprise de linstitution financire qui    input of the financial institution that becomes  devient payable par celle-ci au cours de    payable by the financial institution during the  lexercice ou qui est pay par elle au cours    fiscal year or that is paid by the financial 10 de lexercice sans tre devenu payable nest 10    institution during the fiscal year without  inclure dans le calcul dun crdit de taxe sur    having become payable is to be included in  les intrants de linstitution financire si    determining an input tax credit of the  lintrant ne fait pas partie de ses intrants    financial institution if the business input is  exclusifs.    not an exclusive input of the financial 15     institution.      (5) If a selected listed financial institution is  (5) Si une institution financire dsigne 15 Entits de   gestion et an investment plan that is a pension entity of a particulire est un rgime de placement qui est   rgimes de pension plan or a private investment plan and no une entit de gestion dun rgime de pension ou placement privs   election under subsection (7) made by the 20un rgime de placement priv et que le choix   financial institution is in effect throughout a prvu au paragraphe (7) nest pas en vigueur   fiscal year of the financial institution that ends son gard au cours dun de ses exercices se 20   terminant dans une anne civile, les rgles ciin a calendar year, the following rules apply:      (a) for the purposes of the Selected Listed aprs sappliquent :    Financial Institutions Attribution Method 25 a) pour lapplication du Rglement sur la    mthode dattribution applicable aux institu (GST/HST) Regulations,    tions financires dsignes particulires 25   (i) all plan members of the financial   (TPS/TVH) :   institution that the financial institution     (i) les participants de linstitution finanknows, on December 31 of the calendar     cire dont celle-ci sait, le 31 dcembre de year, are not resident in Canada at a 30    lanne civile, quils ne rsident pas au particular time in the fiscal year are     Canada un moment donn de lexercice 30 deemed to be resident in Canada at the     sont rputs rsider au Canada au moment particular time but not resident in any      donn mais non dans une province partiparticipating province, and     cipante,   (ii) the financial institution is deemed to 35    (ii) linstitution financire est rpute know, on December 31 of the calendar    connatre, le 31 dcembre de lanne civile, 35 year, the province in which each of the     la province de rsidence de chacun des plan members referred to in subparagraph      participants mentionns au sous-alina (i); (i) is resident;      (b) for the purposes of determining an input 40 b) pour le calcul dun crdit de taxe sur les    tax credit of the financial institution, any  intrants de linstitution financire, toute    supply made during the fiscal year by the  fourniture quelle effectue au cours de 40    financial institution in respect of plan mem-  lexercice relativement des participants de    bers of the financial institution that are not  celle-ci ne rsidant pas au Canada est rpute    resident in Canada is deemed to have been 45 avoir t effectue au profit dune personne    rsidant au Canada;  made to a person resident in Canada;

156

Jobs and Growth, 2012 60-61 ELIZ. II      (c) for the purposes of the definitions ex-  c) pour lapplication des dfinitions de    ternal charge and qualifying consideration  contrepartie admissible et frais exter   in section 217, any outlay made, or expense  nes larticle 217, toute dpense engage    incurred, by the financial institution during  ou effectue par linstitution financire au    the fiscal year in respect of plan members of 5 cours de lexercice relativement des parti- 5    the financial institution that are not resident in  cipants de celle-ci qui ne rsident pas au    Canada is deemed to be applicable to a  Canada est rpute tre applicable une    Canadian activity of the financial institution;  activit au Canada de linstitution financire;     and  d) aucun montant de taxe relatif un intrant     (d) no amount of tax in respect of a business 10 dentreprise de linstitution financire qui 10    input of the financial institution that becomes  devient payable par celle-ci au cours de    payable by the financial institution during the  lexercice ou qui est pay par elle au cours    fiscal year or that is paid by the financial  de lexercice sans tre devenu payable nest    institution during the fiscal year without  inclure dans le calcul dun crdit de taxe sur    having become payable is to be included in 15 les intrants de linstitution financire si 15    determining an input tax credit of the  lintrant ne fait pas partie de ses intrants    financial institution if the business input is  exclusifs.    not an exclusive input of the financial      institution.      (6) A stratified investment plan may make an 20 (6) Un rgime de placement stratifi peut Election Choix   stratified rgimes de faire, relativement lune de ses sries, un choix investment plans election in respect of a series of the investment placement   plan to have subsection (3) not apply to the afin que le paragraphe (3) ne sapplique pas la 20 stratifis   series, and that election is to be effective from srie. Ce choix entre en vigueur le premier jour   the first day of a fiscal year of the investment de lun des exercices du rgime.   plan. 25      (7) La personne qui est un rgime de Choix autres Election other  (7) A person that is a non-stratified invest  rgimes de investment plans ment plan, a pension entity or a private placement non stratifi, une entit de gestion placement   investment plan may make an election to have ou un rgime de placement priv peut faire un 25   subsection (4) or (5), as the case may be, not choix afin que les paragraphes (4) ou (5), selon   apply to the person, and that election is to be 30le cas, ne sappliquent pas elle. Ce choix entre   effective from the first day of a fiscal year of the en vigueur le premier jour de lun des exercices   de la personne. person.      (8) Le document concernant le choix dune 30 Forme Form of election  (8) An election made under subsection (6) or   personne, prvu aux paragraphes (6) ou (7), (7) by a person is to   doit, la fois :   (a) be made in prescribed form containing 35    a) tre tabli en la forme dtermine par le  prescribed information;    (b) set out the first fiscal year of the person  ministre et contenir les renseignements quil   35  during which the election is to be in effect;  dtermine;      b) prciser lexercice de la personne au cours  and    (c) be filed with the Minister in prescribed 40 duquel le choix doit entrer en vigueur;    manner on or before the first day of that first  c) tre prsent au ministre, selon les moda   fiscal year or any later day that the Minister  lits dtermines par lui, au plus tard le    premier jour de cet exercice ou toute date 40  may allow.    postrieure fixe par lui.       (9) An election made under subsection (6) or  (9) Le choix dune personne, prvu aux Cessation Cessation   (7) by a person ceases to have effect on the 45paragraphes (6) ou (7), cesse dtre en vigueur   au premier en date des jours suivants : earliest of

2011-2012

Revocation

Restriction

Emploi et croissance (2012) 157    (a) the first day of the fiscal year of the  a) le premier jour de lexercice de la    person in which the person ceases to be a  personne o elle cesse dtre une institution    selected listed financial institution,  financire dsigne particulire;      (b) in the case of an election made under  b) sagissant du choix fait selon le para   subsection (6), the first day of the fiscal year 5 graphe (6), le premier jour de lexercice de la 5    of the person in which the person ceases to be  personne o elle cesse dtre un rgime de    a stratified investment plan,  placement stratifi;      (c) in the case of an election made under  c) sagissant du choix fait selon le para   subsection (7), the first day of the fiscal year  graphe (7), le premier jour de lexercice de la    of the person in which the person ceases to be 10 personne o elle cesse dtre un rgime de 10    a non-stratified investment plan, a pension  placement non stratifi, une entit de gestion    entity or a private investment plan, as the case  ou un rgime de placement priv, selon le    may be, and  cas;      (d) the day on which a revocation of the  d) le jour o la rvocation du choix prend    election becomes effective. 15 15 effet.      (10) A person that has made an election  (10) La personne qui fait le choix prvu aux Rvocation   under subsection (6) or (7) may revoke the paragraphes (6) ou (7) peut le rvoquer, avec   election, effective on the first day of a fiscal effet le premier jour de son exercice qui   year of the person that begins at least five years commence au moins cinq ans aprs lentre en   after the election becomes effective, or on the 20vigueur du choix ou le premier jour de tout 20   first day of any earlier fiscal year as the Minister exercice antrieur fix par le ministre sur   may allow on application by the person, by demande de la personne. Pour ce faire, elle   filing with the Minister in prescribed manner a prsente au ministre, en la forme et selon les   notice of revocation in prescribed form contain- modalits dtermines par lui, un avis de   ing prescribed information no later than the day 25rvocation contenant les renseignements dter- 25   on which the revocation is to become effective. mins par lui, au plus tard la date de prise    deffet de la rvocation.      (11) If a revocation of an election made  (11) En cas de rvocation du choix fait par Restriction   under subsection (6) or (7) by a person becomes une personne aux termes des paragraphes (6) ou   effective on a particular day, any subsequent (7), tout choix subsquent fait aux termes du 30   election under that subsection is not a valid 30paragraphe en cause nest valide que si   election unless the first day of the fiscal year of lexercice de la personne prcis dans le   the person set out in the subsequent election is a document concernant le choix subsquent   day that is at least five years after the particular commence une date qui suit dau moins cinq   day or any earlier day as the Minister may allow ans la date de prise deffet de la rvocation ou 35   on application by the person. 35toute date antrieure fixe par le ministre sur  demande de la personne. (2) Le paragraphe (1) sapplique relative(2) Subsection (1) applies in respect of any ment aux exercices dune personne se termifiscal year of a person that ends on or after nant aprs juin 2010. Toutefois, pour ce qui 40 July 1, 2010, except that for any fiscal year est dun exercice commenant avant le 1er that begins before March 1, 2011, paragraph 225.4(8)(c) of the Act, as enacted by subsec- 40 mars 2011, lalina 225.4(8)c) de la mme loi, tion (1), is to be read as follows: dict par le paragraphe (1), est rput avoir le libell suivant : (c) be filed with the Minister in prescribed manner on or before March 1, 2011 or any later day that the Minister may allow.

158

Jobs and Growth, 2012 c) tre prsent au ministre, selon les modalits dtermines par lui, au plus tard le 1er mars 2011 ou toute date postrieure fixe par lui.

60-61 ELIZ. II

2010, c. 12, s. 71(1)

81. (1) Paragraph 232.01(1)(a) of the Act is replaced by the following: (a) employer resource and specified resource have the same meanings as in section 172.l; 5 (2) Subsection (1) is deemed to have come into force on September 23, 2009.

81. (1) Lalina 232.01(1)a) de la mme loi 5 2010, ch. 12, par. 71(1) est remplac par ce qui suit : a) ressource demployeur et ressource dtermine sentendent au sens de larticle 172.1; (2) Le paragraphe (1) est rput tre entr 10 en vigueur le 23 septembre 2009.

Prescribed selected listed financial institutions

Group registration of selected listed financial institutions

Additional member of group

82. (1) Larticle 240 de la mme loi est 82. (1) Section 240 of the Act is amended modifi par adjonction, aprs le paragraphe by adding the following after subsection (1.1): 10 (1.1), de ce qui suit :    (1.2) Every selected listed financial institu-  (1.2) Toute institution financire dsigne 15 Institutions   financires tion that is prescribed is required to be particulire qui est vise par rglement est tenue   dsignes dtre inscrite pour lapplication de la prsente registered for the purposes of this Part. particulires   vises par partie.  rglement          (1.3) The following rules apply in respect of  (1.3) Les rgles ci-aprs sappliquent tout Inscription   a prescribed group of selected listed financial 15groupe dinstitutions financires dsignes par- 20 groupe dinstitutions   financires ticulires qui est vis par rglement : institutions:   dsignes   particulires  (a) the group is required to be registered for  a) le groupe est tenu dtre inscrit pour    lapplication de la prsente partie;  the purposes of this Part;      (b) a person that is prescribed in respect of  b) toute personne qui est vise par rglement    the group must apply to the Minister for 20 relativement au groupe doit prsenter au 25    registration of the group before the day that is  ministre une demande dinscription du    groupe avant la date fixe par rglement;  prescribed;    (c) each member of the group is deemed to  c) chaque membre du groupe est rput tre      be a registrant for the purposes of this Part;  un inscrit pour lapplication de la prsente   30 25 partie;  and    (d) despite subsections (1) to (1.2), each  d) malgr les paragraphes (1) (1.2), les    member of the group is not required to be  membres du groupe ne sont pas tenus dtre    inscrits sparment.  separately registered.      (1.4) If a selected listed financial institution  (1.4) Si une institution financire dsigne Membre   becomes, on a particular day, a member of an 30particulire devient, une date donne, membre 35 additionnel   existing group that is required to be registered dun groupe existant qui est tenu dtre inscrit   for the purposes of this Part or that is registered pour lapplication de la prsente partie ou qui   under this Subdivision, the following rules est inscrit aux termes de la prsente sous  section, les rgles ci-aprs sappliquent : apply:      (a) if the group is required to be registered, 35 a) si le groupe est tenu dtre inscrit, il doit 40    the application for the registration of the  tre indiqu dans la demande dinscription du    group under paragraph (1.3)(b) must list the  groupe vise lalina (1.3)b) que linstitu   financial institution as a member of the  tion financire est membre du groupe;   group;

2011-2012                            

Emploi et croissance (2012)  (b) if the group is registered, the financial  b) si le groupe est inscrit, linstitution  institution or the person that is prescribed in  financire ou la personne qui est vise par  respect of the group for the purpose of  rglement relativement au groupe pour lap paragraph (1.3)(b) must, before the day that  plication de lalina (1.3)b) doit demander au  is 30 days after the particular day, apply to the 5 ministre, avant le trentime jour suivant la 5   Minister to add the financial institution to the  date donne, dajouter linstitution financire  registration of the group;  linscription du groupe;  (c) the financial institution is deemed to be a  c) linstitution financire est rpute tre un  registrant for the purposes of this Part as of  inscrit pour lapplication de la prsente partie  the particular day; and 10 10 compter de la date donne;   (d) despite subsections (1) to (1.2), the  d) malgr les paragraphes (1) (1.2), linsti financial institution is not required to be  tution financire nest pas tenue dtre  separately registered as of the particular day.  inscrite sparment compter de la date   donne.

159

1993, c. 27, s. 100(1)

(2) The portion of subsection 240(2.1) of (2) Le passage du paragraphe 240(2.1) de 15 1993, ch. 27, par. 100(1) the Act before paragraph (b) is replaced by 15 la mme loi prcdant lalina b) est remplac the following: par ce qui suit : (2.1) A person required under any of sub(2.1) La personne tenue dtre inscrite aux Prsentation de la demande termes de lun des paragraphes (1) (1.2) doit sections (1) to (1.2) to be registered must apply to the Minister for registration before the day prsenter une demande dinscription au ministre 20 20 avant le trentime jour suivant celle des dates cithat is 30 days after aprs qui est applicable : (a) in the case of a person required under subsection (1.1) to be registered in respect of a taxi business, the day the person first makes a taxable supply in Canada in the course of 25 that business; (a.1) in the case of a selected listed financial institution required under subsection (1.2) to be registered, the day that is prescribed; and         a) dans le cas dune personne tenue dtre inscrite aux termes du paragraphe (1.1) relativement une entreprise de taxis, la date 25 o elle effectue une premire fourniture taxable au Canada dans le cadre de cette entreprise; a.1) dans le cas dune institution financire dsigne particulire tenue dtre inscrite aux 30 termes du paragraphe (1.2), la date fixe par rglement;

Application

1993, c. 27, s. 100(1)

(3) Paragraph 240(2.1)(b) of the French (3) Lalina 240(2.1)b) de la version fran1993, ch. 27, par. 100(1) version of the Act is replaced by the 30 aise de la mme loi est remplac par ce qui following: suit : 35 b) dans les autres cas, la date o la personne effectue, autrement qu titre de petit fournisseur, une premire fourniture taxable au Canada dans le cadre dune activit com- 35 merciale quelle y exerce. b) dans les autres cas, la date o la personne effectue, autrement qu titre de petit fournisseur, une premire fourniture taxable au Canada dans le cadre dune activit com40 merciale quelle y exerce. (4) Le passage du paragraphe 240(3) de la mme loi prcdant lalina a) est remplac par ce qui suit :
1993, ch. 27, par. 100(1)

1993, c. 27, s. 100(1)

(4) The portion of subsection 240(3) of the Act before paragraph (a) is replaced by the following:

Registration permitted

Inscription au (3) An application for registration for the 40 (3) La personne qui nest pas tenue dtre purposes of this Part may be made to the inscrite aux termes des paragraphes (1), (1.1), 45 choix Minister by any person that is not required (1.2), (2) ou (4) et qui na pas tre incluse dans

160

Jobs and Growth, 2012 under subsection (1), (1.1), (1.2), (2) or (4) to be registered, that is not required to be included in, or added to, the registration of a group under subsection (1.3) or (1.4) and that

60-61 ELIZ. II

linscription dun groupe en application des paragraphes (1.3) ou (1.4), ou tre ajoute cette inscription, peut prsenter une demande dinscription au ministre pour lapplication de la 5 prsente partie si, selon le cas :
1990, ch. 45, par. 12(1)

1990, c. 45, s. 12(1) Form and contents of application

(5) Subsection 240(5) of the Act is replaced 5 (5) Le paragraphe 240(5) de la mme loi est remplac par ce qui suit : by the following:

(5) La demande dinscription ou la demande (5) An application for registration, or an Forme et contenu application to be added to the registration of a dajout linscription dun groupe doit tre prsente au ministre en la forme et selon les 10 group, is to be filed with the Minister in prescribed manner and is to be made in 10 modalits quil dtermine et contenir les prescribed form containing prescribed informarenseignements dtermins par lui. tion. (6) Subsections (1) to (5) are deemed to have come into force on July 1, 2010. (6) Les paragraphes (1) (5) sont rputs tre entrs en vigueur le 1er juillet 2010.

1990, c. 45, s. 12(1); 1993, c. 27, s. 101(1)

83. (1) Subsection 241(1) of the Act is 15 83. (1) Le paragraphe 241(1) de la mme 15 1990, ch. 45, par. 12(1); 1993, replaced by the following: loi est remplac par ce qui suit : ch. 27,
par. 101(1) Inscription 241. (1) The Minister may register any 241. (1) Le ministre peut inscrire toute person that applies for registration and, upon personne qui lui prsente une demande dinscription. Ds lors, il lui attribue un numro doing so, must assign a registration number to the person and notify the person in writing of 20 dinscription et lavise par crit de ce numro 20 the registration number and the effective date of ainsi que de la date de prise deffet de the registration. linscription.   (1.1) If a person applies to register a group of  (1.1) Le ministre peut inscrire un groupe  Inscription de   groupe selected listed financial institutions that is dinstitutions financires dsignes particulires   prescribed for the purposes of subsection 25qui est vis par rglement pour lapplication du 25   240(1.3), the Minister may register the group paragraphe 240(1.3) si une personne lui pr  and, upon doing so, the following rules apply: sente une demande en ce sens. Ds lors, les      (a) the Minister must assign a registration rgles ci-aprs sappliquent :    number to the group and notify in writing the  a) le ministre est tenu dattribuer un numro    person that is prescribed in respect of the 30 dinscription au groupe et daviser par crit la 30    group for the purpose of paragraph  personne qui est vise par rglement relati   240(1.3)(b) and each financial institution  vement au groupe pour lapplication de    listed on the application of the registration  lalina 240(1.3)b) ainsi que chaque institu   number and the effective date of the registra-  tion financire mentionne dans la demande    35 de ce numro et de la date de prise deffet de 35  tion of the group;     (b) for each member of the group that is  linscription du groupe;    registered under this Subdivision on the day  b) linscription de chaque membre du groupe    preceding the effective date, that registration  qui est inscrit aux termes de la prsente sous   is cancelled as of the effective date of the  section la veille de la date de prise deffet est    registration of the group; and 40 annule compter de la date de prise deffet 40     de linscription du groupe;  (c) each member of the group is deemed, for   the purposes of this Part other than section   242, to be registered under this Subdivision

Registration

Group registration

2011-2012

Emploi et croissance (2012) 161    as of the effective date of the registration of  c) chaque membre du groupe est rput, pour    the group and to have a registration number  lapplication de la prsente partie, lexcep   that is the same as the registration number of  tion de larticle 242, tre inscrit aux termes de    cette sous-section compter de la date de  the group.    prise deffet de linscription du groupe et 5     avoir un numro dinscription qui est le     mme que celui du groupe.       (1.2) If an application is made to add a 5 (1.2) Le ministre peut ajouter une institution Addition of new  Ajout dun  member to group  membre selected listed financial institution to the financire dsigne particulire linscription   registration registration of a group under paragraph dun groupe si une demande en ce sens lui est 10 linscription de groupe   240(1.4)(b), the Minister may add the financial prsente aux termes de lalina 240(1.4)b). Ds   institution to the registration and, upon doing lors, les rgles ci-aprs sappliquent :   so, the following rules apply: 10 a) le ministre est tenu daviser par crit la      (a) the Minister must notify in writing the  personne qui est vise par rglement relati   person that is prescribed in respect of the  vement au groupe pour lapplication de 15    group for the purpose of paragraph  lalina 240(1.3)b) ainsi que linstitution    240(1.3)(b) and the financial institution of  financire de la date de prise deffet de    the effective date of the addition to the 15 lajout linscription;     registration;  b) si linstitution financire est inscrite aux     (b) if the financial institution is registered  termes de la prsente sous-section la veille de 20    under this Subdivision on the day preceding  la date de prise deffet, son inscription est    the effective date, that registration of the  annule compter de cette date;    financial institution is cancelled as of the 20  c) linstitution financire est rpute, pour    effective date; and  lapplication de la prsente partie, lexcep    (c) the financial institution is deemed, for the  tion de larticle 242, tre inscrite aux termes 25    purposes of this Part other than section 242,  de la prsente sous-section compter de la    to be registered under this Subdivision as of  date de prise deffet et avoir un numro    the effective date and to have a registration 25 dinscription qui est le mme que celui du    number that is the same as the registration  groupe.   number of the group. (2) Subsection (1) is deemed to have come into force on July 1, 2010. (2) Le paragraphe (1) est rput tre entr 30 en vigueur le 1er juillet 2010.

Cancellation of group registration

Cancellation of group registration

84. (1) Section 242 of the Act is amended 30 84. (1) Larticle 242 de la mme loi est by adding the following after subsection (1): modifi par adjonction, aprs le paragraphe (1), de ce qui suit :   (1.1) The Minister may, after giving reason-  (1.1) Aprs pravis crit suffisant donn 35 Annulation    dune inscription able written notice to each member of a group chaque membre dun groupe qui est inscrit aux   de groupe that is registered under this Subdivision and to termes de la prsente sous-section et la   the person that is prescribed in respect of the 35personne qui est vise par rglement relative  group for the purposes of paragraph 240(1.3)(b), ment au groupe pour lapplication de lalina   cancel the registration of the group if the 240(1.3)b), le ministre peut annuler linscription 40   Minister is satisfied that the registration is not du groupe sil est convaincu quelle nest pas   required for the purposes of this Part. ncessaire pour lapplication de la prsente    partie.      (1.2) The Minister must cancel the registra- 40 (1.2) Le ministre est tenu dannuler linscripAnnulation   tion of a group in prescribed circumstances. tion du groupe dans les circonstances prvues 45 dune inscription  de groupe par rglement.

162
Removal from group registration

Removal from group registration

Jobs and Growth, 2012 60-61 ELIZ. II    (1.3) The Minister may, after giving reason-  (1.3) Aprs pravis crit suffisant donn Retrait dune   inscription de able written notice to a particular person that is a une personne donne qui est membre dun   groupe member of a group that is registered under this groupe inscrit aux termes de la prsente sous  Subdivision and to the person that is prescribed section et la personne qui est vise par   in respect of the group for the purposes of 5rglement relativement au groupe pour lap- 5   paragraph 240(1.3)(b), remove the particular plication de lalina 240(1.3)b), le ministre peut   person from the registration of the group if the retirer la personne donne de linscription du   Minister is satisfied that the particular person is groupe sil est convaincu quelle na pas tre   not required to be included in the registration for incluse dans cette inscription pour lapplication   the purposes of this Part. 10 10de la prsente partie.      (1.4) The Minister must remove a person  (1.4) Le ministre est tenu de retirer une Retrait dune   inscription de from the registration of a group in prescribed personne de linscription dun groupe dans les   groupe circonstances prvues par rglement. circumstances. (2) Le paragraphe 242(3) de la mme loi (2) Subsection 242(3) of the Act is replaced 1993, ch. 27, by the following: 15 par. 102(2) 15 est remplac par ce qui suit : (3) If the Minister cancels or varies the registration of a person, the Minister must notify the person in writing of the cancellation or variation and its effective date. (3) Le ministre informe la personne de Avis dannulation ou lannulation ou de la modification de linscripde modification tion dans un avis crit prcisant la date de la prise deffet de lannulation ou de la modification. 20

1993, c. 27, s. 102(2) Notice of cancellation or variation

Group registration notice of cancellation

Group registration notice of removal

   Inscription de  (4) If the Minister cancels the registration of 20 (4) Si le ministre annule linscription dun   groupe avis a group, groupe : dannulation      (a) the Minister must notify in writing each  a) il en informe chaque membre du groupe et    member of the group and the person that is  la personne qui est vise par rglement    prescribed in respect of the group for the  relativement au groupe pour lapplication de 25    purposes of paragraph 240(1.3)(b) of the 25 lalina 240(1.3)b) dans un avis crit prci   cancellation and its effective date; and  sant la date de prise deffet de lannulation;      (b) each member of the group is deemed, for  b) chaque membre du groupe est rput, pour    the purposes of this Part, to no longer be  lapplication de la prsente partie, ne plus tre    registered under this Subdivision as of the  inscrit aux termes de la prsente sous-section 30   30 compter de la date de prise deffet de  effective date of the cancellation.     lannulation.    (5) If the Minister removes a particular  (5) Si le ministre retire une personne donne Inscription de   person from the registration of a group, de linscription dun groupe : groupe avis   de retrait    (a) the Minister must notify in writing the  a) il en informe la personne donne et la 35    particular person and the person that is  personne qui est vise par rglement relati   prescribed in respect of the group for the 35 vement au groupe pour lapplication de    purposes of paragraph 240(1.3)(b) of the  lalina 240(1.3)b) dans un avis crit prci   removal and its effective date; and  sant la date de prise deffet du retrait;      (b) the particular person is deemed, for the  b) la personne donne est rpute, pour 40    purposes of this Part, to no longer be  lapplication de la prsente partie, ne plus    registered under this Subdivision as of the 40 tre inscrite aux termes de la prsente sous   effective date of the removal.  section compter de la date de prise deffet   du retrait. (3) Subsections (1) and (2) are deemed to have come into force on July 1, 2010. (3) Les paragraphes (1) et (2) sont rputs 45 tre entrs en vigueur le 1er juillet 2010.

2011-2012

Emploi et croissance (2012) 85. (1) The Act is amended by adding the following after section 244: 85. (1) La mme loi est modifie par adjonction, aprs larticle 244, de ce qui suit :

163

Fiscal year selected listed financial institution

Fiscal year selected listed financial institution

Ceasing to be selected listed financial institution

   244.1 (1) If a person is a financial institution  244.1 (1) Si une personne est une institution Exercice   institution described in subparagraph 149(1)(a)(vi) or (ix) financire vise aux sous-alinas 149(1)a)(vi)   that is a selected listed financial institution 5ou (ix) qui est une institution financire 5 financire dsigne   particulire throughout a particular reporting period in a dsigne particulire tout au long dune priode   particular fiscal year of the person that begins in de dclaration donne de son exercice donn   a particular calendar year and the person was commenant dans une anne civile donne et     not a selected listed financial institution quelle ntait pas une institution financire   throughout the reporting period immediately 10dsigne particulire tout au long de la priode 10   before the particular reporting period, the de dclaration prcdant la priode donne, les   rgles ci-aprs sappliquent : following rules apply:    (a) the particular fiscal year ends on the last  a) lexercice donn prend fin le dernier jour    de lanne civile donne;  day of the particular calendar year; and      (b) as of the beginning of the first day of the 15 b) compter du dbut du premier jour de 15    calendar year that is immediately after the  lanne civile suivant lanne civile donne,    particular calendar year, the fiscal years of the  les exercices de la personne sont des annes    person are calendar years and any election  civiles et tout choix fait par celle-ci selon    made by the person under section 244 ceases  larticle 244 cesse dtre en vigueur.    to have effect. 20      (2) Despite subsection (1), if a person is a  (2) Malgr le paragraphe (1), si une personne 20 Exercice   institution financial institution described in subparagraph est une institution financire vise aux sous  financire 149(1)(a)(vi) or (ix) that is a selected listed alinas 149(1)a)(vi) ou (ix) qui est une insdsigne   particulire financial institution throughout a particular titution financire dsigne particulire tout au   reporting period in a particular fiscal year of 25long dune priode de dclaration comprise dans   the person, the following rules apply in son exercice donn, les rgles ci-aprs sap- 25   prescribed circumstances to determine the fiscal pliquent dans les circonstances prvues par   rglement en vue de dterminer lexercice de year of the person:      (a) the particular fiscal year ends on the day la personne :    immediately before the prescribed day re- 30 a) lexercice donn prend fin la veille de la    date fixe par rglement mentionne 30  ferred to in paragraph (b); and      (b) the following fiscal year of the person  lalina b);    b) lexercice subsquent de la personne  begins on a prescribed day.    commence la date fixe par rglement.       (3) If a person is a financial institution  (3) Si une personne est une institution Personne qui   described in subparagraph 149(1)(a)(vi) or (ix) 35financire vise aux sous-alinas 149(1)a)(vi) 35 cesse dtre une   institution that is a selected listed financial institution ou (ix) qui est une institution financire financire   dsigne throughout a reporting period in a particular dsigne particulire tout au long dune priode particulire   fiscal year and the person is not a selected listed de dclaration comprise dans un exercice donn   financial institution throughout a reporting et quelle nest pas une institution financire   period in the following fiscal year of the person, 40dsigne particulire tout au long dune priode 40   that following fiscal year ends on the day on de dclaration comprise dans son exercice   which it would end in the absence of this subsquent, celui-ci prend fin la date o il   prendrait fin en labsence du prsent article. section. (2) Le paragraphe (1) sapplique relative(2) Subsection (1) applies in respect of any fiscal year of a person that ends after 2010, 45 ment aux exercices dune personne se termi- 45 nant aprs 2010. Toutefois, pour son except that in applying subsection 244.1(1) of

164

Jobs and Growth, 2012

60-61 ELIZ. II

application relativement un exercice comthe Act, as enacted by subsection (1), in menant avant 2011, le paragraphe 244.1(1) respect of any fiscal year that begins before de la mme loi, dict par le paragraphe (1), 2011, that subsection of the Act is to be read sapplique compte non tenu du passage et without reference to and the person was not a selected listed financial institution through- 5 quelle ntait pas une institution financire 5 dsigne particulire tout au long de la out the reporting period immediately before priode de dclaration prcdant la priode the particular reporting period. donne .
1990, c. 45, s. 12(1) Duration of election

86. (1) Subsection 246(3) of the Act is replaced by the following:

86. (1) Le paragraphe 246(3) de la mme 1990, ch. 45, loi est remplac par ce qui suit : 10 par. 12(1)

Revocation of election

(3) An election made under this section by a 10 (3) Les choix viss au prsent article demeuDure du choix rent en vigueur jusquau premier en date de ce person is to remain in effect until the earlier of qui suit : (a) the beginning of the day on which an election by the person under section 247 or a) le dbut du jour de lentre en vigueur du 248 takes effect, and choix fait en application des articles 247 ou 15   (b) the day on which a revocation of the 15 248;   election by the person under subsection (4)  b) la date de prise deffet de la rvocation du     becomes effective.  choix par la personne selon le paragraphe (4).      (4) A listed financial institution that has  (4) Linstitution financire dsigne qui a fait Rvocation du   made an election under this section may revoke lun des choix viss au prsent article peut le 20 choix   the election, effective on the first day of a fiscal 20rvoquer, avec effet le premier jour de son   year of the financial institution, by filing in exercice. Pour ce faire, elle prsente au ministre,   prescribed manner with the Minister a notice of en la forme et selon les modalits dtermines   revocation in prescribed form containing pre- par lui, un avis de rvocation contenant les   scribed information not later than the day on renseignements dtermins par lui, au plus tard 25   which the revocation is to become effective or 25 la date de prise deffet de la rvocation ou   any later day that the Minister may allow. toute date postrieure fixe par lui. (2) Subsection (1) applies to any fiscal year that ends on or after July 1, 2010. (2) Le paragraphe (1) sapplique aux exercices se terminant aprs juin 2010.

87. (1) Subsection 247(2) of the Act is 87. (1) Le paragraphe 247(2) de la mme 30 amended by striking out and at the end of 30 loi est modifi par adjonction, aprs lalina paragraph (b), by adding and at the end of c), de ce qui suit : paragraph (c) and by adding the following after paragraph (c):    (d) the day on which a revocation of the  d) la date de prise deffet de la rvocation du    election by the person under subsection (3) 35 choix par la personne selon le paragraphe (3).   becomes effective. (2) Section 247 of the Act is amended by adding the following after subsection (2):
Revocation of election

  (3) A listed financial institution that has  (3) Linstitution financire dsigne qui a fait  Rvocation du   choix made an election under this section may revoke 40le choix vis au prsent article peut le rvoquer,   the election, effective on the first day of a fiscal avec effet le premier jour de son exercice. Pour 40   year of the financial institution, by filing in ce faire, elle prsente au ministre, en la forme et   prescribed manner with the Minister a notice of selon les modalits dtermines par lui, un avis   revocation in prescribed form containing pre- de rvocation contenant les renseignements

(2) Larticle 247 de la mme loi est modifi 35 par adjonction, aprs le paragraphe (2), de ce qui suit :

2011-2012

Emploi et croissance (2012)   scribed information not later than the day on dtermins par lui, au plus tard la date de prise   which the revocation is to become effective or deffet de la rvocation ou toute date   postrieure fixe par lui. any later day that the Minister may allow. (3) Les paragraphes (1) et (2) sappliquent (3) Subsections (1) and (2) apply to any fiscal year that ends on or after July 1, 2010. 5 aux exercices se terminant aprs juin 2010. 5

165

2010, c. 12, s. 75(2)

88. (1) The definitions participating employer, pension entity and pension plan in subsection 261.01(1) of the Act are repealed.

88. (1) Les dfinitions de employeur participant , entit de gestion et rgime de pension , au paragraphe 261.01(1) de la mme loi, sont abroges.

2010, ch. 12, par. 75(2)

(2) Subsection (1) is deemed to have come 10 (2) Le paragraphe (1) est rput tre entr 10 en vigueur le 23 septembre 2009. into force on September 23, 2009.
1997, c. 10, s. 229(1)

89. (1) Subsection 261.3(2) of the Act is repealed.

89. (1) Le paragraphe 261.3(2) de la mme loi est abrog.

1997, ch. 10, par. 229(1)

(2) Le paragraphe (1) est rput tre entr (2) Subsection (1) is deemed to have come into force on July 1, 2010. 15 15 en vigueur le 1er juillet 2010.
1997, c. 10, s. 229(1) 1997, c. 10, s. 229(1); 2009, c. 32, s. 34(1)

90. (1) Subsection 261.31(1) of the Act is repealed. (2) Subsections 261.31(2) and (3) of the Act are replaced by the following:

90. (1) Le paragraphe 261.31(1) de la mme loi est abrog. (2) Les paragraphes 261.31(2) et (3) de la mme loi sont remplacs par ce qui suit :

1997, ch. 10, par. 229(1) 1997, ch. 10, par. 229(1); 2009, ch. 32, par. 34(1)

Rebate for tax payable by investment plans

(2) If tax under subsection 165(2), sections 20 (2) Si la taxe prvue au paragraphe 165(2), 20 Remboursement au titre de la taxe 212.1 or 218.1 or Division IV.1 is payable by a aux articles 212.1 ou 218.1 ou la section IV.1 payable par les rgimes de listed financial institution described in subparest payable par une institution financire placement agraph 149(1)(a)(vi) or (ix), other than a dsigne vise aux sous-alinas 149(1)a)(vi) selected listed financial institution, or by a ou (ix), sauf une institution financire dsigne prescribed person and prescribed conditions are 25 particulire, ou par une personne vise par 25 satisfied, the Minister must, subject to section rglement et que les conditions prvues par 261.4, pay a rebate to the financial institution or rglement sont runies, le ministre rembourse person equal to the amount determined in linstitution financire ou la personne, sous prescribed manner. rserve de larticle 261.4, un montant gal au montant dtermin selon les modalits rgle- 30 mentaires.
Choix par les (3) An insurer and a segregated fund of the 30 (3) Si un assureur et son fonds rserv en fonds rservs et font le choix, dans un document tabli en la insurer may elect, in prescribed form containing les assureurs prescribed information, to have the insurer pay forme et contenant les renseignements dtermito, or credit in favour of, the segregated fund the ns par le ministre, lassureur peut verser au 35 amount of any rebates payable to the segregated fonds, ou porter son crdit, le montant des fund under subsection (2) in respect of supplies 35 remboursements payables ce dernier en vertu made by the insurer to the segregated fund. du paragraphe (2) relativement aux fournitures effectues par lassureur au profit du fonds.

Election by segregated fund and insurer

1997, c. 10, s. 229(1)

(3) Subsection 261.31(5) of the Act is replaced by the following:

(3) Le paragraphe 261.31(5) de la mme 40 1997, ch. 10, par. 229(1) loi est remplac par ce qui suit :

166
Application to insurer

Jobs and Growth, 2012

60-61 ELIZ. II

(5) Lassureur peut verser le montant du (5) An insurer may pay or credit to or in Conditions de versement du remboursement prvu au paragraphe (2) son favour of a segregated fund of the insurer the remboursement fonds rserv, ou son profit, ou le porter son amount of a rebate under subsection (2) in crdit, relativement une fourniture taxable respect of a taxable supply made by the insurer to the segregated fund that, if the segregated 5 quil a effectue au profit du fonds lequel 5 fund complied with section 261.4 in relation to remboursement serait payable au fonds si celuithe supply, would be payable to the segregated ci se conformait larticle 261.4 quant la fund if fourniture si les conditions ci-aprs sont runies : (a) the insurer and the segregated fund have filed an election made under subsection (3) 10 that is in effect when tax in respect of the supply becomes payable; and (b) the segregated fund, within one year after the day on which tax becomes payable in respect of the supply, submits to the insurer 15 an application for the rebate in prescribed form containing prescribed information. a) lassureur et le fonds ont produit le 10 document concernant le choix prvu au paragraphe (3), qui est en vigueur au moment o la taxe relative la fourniture devient payable; b) le fonds, dans lanne suivant le jour o la 15 taxe devient payable relativement la fourniture, prsente lassureur une demande de remboursement, tablie en la forme et contenant les renseignements dtermins par le ministre. 20

(4) Les paragraphes (1) (3) sappliquent (4) Subsections (1) to (3) apply in respect relativement aux remboursements relatifs of any rebate that is in respect of tax that became payable, or was paid without having 20 un montant de taxe qui est devenu payable aprs juin 2010 ou qui a t pay aprs ce become payable, on or after July 1, 2010. mois sans tre devenu payable. 25 91. (1) Section 261.4 of the Act is renumbered as subsection 261.4(1) and is amended by adding the following: 91. (1) Larticle 261.4 de la mme loi devient le paragraphe 261.4(1) et est modifi par adjonction de ce qui suit :

Exception for investment plans, etc.

  (2) A rebate under any of sections 261.1 to 25 (2) Aucun des remboursements prvus aux  Exception   261.3 in respect of tax paid or payable by a articles 261.1 261.3 au titre de la taxe paye 30   listed financial institution described in subpar- ou payable par une institution financire   agraph 149(1)(a)(vi) or (ix) must not be paid. dsigne vise aux sous-alinas 149(1)a)(vi)  ou (ix) ne doit tre effectu. (2) Le paragraphe (1) sapplique relative(2) Subsection (1) applies in respect of any rebate that is in respect of tax that became 30 ment aux remboursements relatifs un 35 montant de taxe qui est devenu payable payable, or was paid without having become aprs juin 2010 ou qui a t pay aprs ce payable, on or after July 1, 2010. mois sans tre devenu payable. 92. (1) Larticle 263.01 de la mme loi est 92. (1) Section 263.01 of the Act is modifi par adjonction, aprs le paragraphe 40 amended by adding the following after subsection (3): 35 (3), de ce qui suit :   (4) Despite subsection (1), a rebate under  (4) Malgr le paragraphe (1), le rembourse Exception   personne vise section 261.31 in respect of a prescribed amount ment prvu larticle 261.31 relativement un   par rglement of tax may be paid to a person that is prescribed montant de taxe vis par rglement peut tre fait   for the purpose of subsection 261.31(2).  toute personne qui est vise par rglement 45  pour lapplication du paragraphe 261.31(2).

Exception prescribed person

2011-2012

Emploi et croissance (2012) (2) Subsection (1) is deemed to have come into force on July 1, 2010. (2) Le paragraphe (1) est rput tre entr en vigueur le 1er juillet 2010. LOI SUR LEMPLOI ET LA CROISSANCE
CONOMIQUE

167

2010, c. 12

JOBS AND ECONOMIC GROWTH ACT

2010, ch. 12

93. (1) Subsection 58(2) of the Jobs and 93. (1) Le paragraphe 58(2) de la Loi sur Economic Growth Act is amended by striking lemploi et la croissance conomique est out and at the end of paragraph (a) and by 5 modifi par adjonction, aprs lalina a), de 5 adding the following after paragraph (a): ce qui suit :    (a.1) if a person that is a participating  a.1) si une personne qui est un employeur    employer of a pension plan acquires  participant un rgime de pension ac   property or a service for the purpose of  quiert un bien ou un service dans le but de    making a supply of all or part of the 10 le fournir en tout ou en partie une entit 10    property or service to a pension entity of  de gestion du rgime, mais non dans le but    the pension plan but not for the purpose of  de le fournir ainsi aprs juin 2010, la    making a supply of any part of the  valeur de llment B de la formule    property or service to a pension entity of  figurant lalina 172.1(5)c) de la mme    the pension plan after June 2010, the 15 loi, dict par le paragraphe (1), pour la 15    amount determined for B in the formula  Nouvelle-cosse relativement une four   in paragraph 172.1(5)(c) of the Act, as  niture taxable de tout ou partie du bien ou    enacted by subsection (1), for Nova Scotia  du service qui est rpute avoir t    in respect of a taxable supply of all or part  effectue en vertu de lalina 172.1(5)a)    of the property or service that is deemed to 20 de la mme loi, dict par le paragraphe 20    have been made under paragraph  (1), le dernier jour dun exercice de la    172.1(5)(a) of the Act, as enacted by  personne est dtermine comme si le taux    subsection (1), on the last day of a fiscal  de taxe applicable la Nouvelle-cosse le    year of the person is to be determined as if  dernier jour de lexercice stablissait    the tax rate for Nova Scotia on the last day 25 8 %; 25   of the fiscal year were 8%; and (2) La formule figurant lalina 58(2)b) (2) The formula in the read-as text in de la mme loi et la description de ses paragraph 58(2)(b) of the Act and the descriptions in that formula are replaced by lments sont remplaces par ce qui suit : the following: 30 j E [(F G/H) (I J/H)] where E is the amount determined for C, F is the provincial factor in respect of the pension plan and the participat- 35 ing province for the particular fiscal year, G is __ (i) if the participating province is Ontario or British Columbia, the 40 number of days in the particular fiscal year that are after June 2010, and j E [(F G/H) (I J/H)] o : E reprsente la valeur de llment C, F le facteur provincial relatif au rgime et la province participante pour lexercice, G : 35 (i) si la province participante est lOntario ou la Colombie-Britannique, le nombre de jours de lexercice qui sont postrieurs 40 juin 2010, 30

168

Jobs and Growth, 2012 (ii) in any other case, the number of days in the particular fiscal year,  H is the number of days in the   particular fiscal year, 5   I is the amount (expressed as a   percentage) that would be the pro-   vincial factor in respect of the   pension plan and the participating   province for the particular fiscal year 10  if the tax rate for the participating   province on the last day of the fiscal    year were 2%, and    J is   (i) if the participating province is 15 Nova Scotia, the number of days in the particular fiscal year that are before July 2010, and (ii) in any other case, zero; and (ii) dans les autres cas, le nombre de jours de lexercice, H le nombre de jours de lexercice, I

60-61 ELIZ. II

le pourcentage qui correspondrait au facteur provincial relatif au rgime et 5 la province participante pour lexercice si le taux de taxe applicable la province le dernier jour de lexercice stablissait 2 %, : (i) si la province participante est la Nouvelle-cosse, le nombre de jours de lexercice qui sont antrieurs juillet 2010, (ii) dans les autres cas, zro; 15 10

94. Section 64 of the Act is amended by 20 94. Larticle 64 de la mme loi est modifi par adjonction, aprs le paragraphe (7), de ce adding the following after subsection (7): qui suit :    (8) Despite subsections (5) and (6), the  (8) Malgr les paragraphes (5) et (6), le   amount of tax payable by a person under montant de taxe payable par une personne en 20   subsection 218.1(1.2) of the Act, as enacted vertu du paragraphe 218.1(1.2) de la mme   by subsections (2) and (3), for the specified 25loi, dict par les paragraphes (2) et (3), pour   year of the person that begins before July 1, son anne dtermine commenant avant le   2010 and ends on or after that day and for 1er juillet 2010 et se terminant cette date ou   Nova Scotia or the Nova Scotia offshore area par la suite et pour la Nouvelle-cosse ou la 25   is equal to the amount determined by the zone extractire de la Nouvelle-cosse est   formula 30gal au montant obtenu par la formule    suivante :   A [0.2 A (B/C)]     A [0,2 A (B/C)]   where    30 A is the amount that, in the absence of this o :    A reprsente le montant qui, en labsence subsection, would be tax payable under    subsection 218.1(1.2) of the Act, as 35 du prsent paragraphe, correspondrait     enacted by subsections (2) and (3), for  la taxe payable en vertu du paragraphe    the specified year and for Nova Scotia or  218.1(1.2) de la mme loi, dict par les    the Nova Scotia offshore area, as the case  paragraphes (2) et (3), pour lanne 35    may be; dtermine et pour la Nouvelle-cosse     ou la zone extractire de la NouvelleB is the number of days in the specified year 40    cosse, selon le cas;  that are before July 2010; and     C is the number of days in the specified B le nombre de jours de lanne dtermine   40 qui sont antrieurs juillet 2010;   year.  C le nombre de jours de lanne dtermine.

2011-2012

Emploi et croissance (2012) 95. The formula in the read-as text in subsection 75(4) of the Act and the descriptions in that formula are replaced by the following: 95. La formule figurant au paragraphe 75(4) de la mme loi et la description de ses lments sont remplaces par ce qui suit :

169

jA B [(C/D) ((2% E/F)/D)] [(F G)/F] 5 jA B [(C/D) ((2 % E/F)/D)] [(F G)/F] where A is the pension rebate amount of the pension entity for the claim period, B is the pension entitys percentage for the participating province for the taxation 10 year for the purposes of C in the formula in subsection 225.2(2), C is the tax rate for the participating province, D is the rate set out in subsection 165(1),          E is     20 (ii) in any other case, zero,   F is the number of days in the claim period,    and  G is __ (i) if the participating province is Ontario or British Columbia, the num- 25 ber of days in the claim period that are before July 1, 2010, and (ii) in any other case, zero; and (i) if the participating province is Nova Scotia, the number of days in the claim period that are before July 1, 2010, and 15 o : A reprsente le montant de remboursement de pension de lentit pour la priode de demande, B le pourcentage applicable lentit quant la province participante pour lanne 10 dimposition pour lapplication de llment C de la formule figurant au paragraphe 225.2(2), C le taux de taxe applicable la province 15 participante, D le taux fix au paragraphe 165(1), E : (i) si la province participante est la Nouvelle-cosse, le nombre de jours de la priode de demande qui sont 20 antrieurs au 1er juillet 2010, (ii) dans les autres cas, zro, F le nombre de jours de la priode de demande, G : __ 25 (i) si la province participante est lOntario ou la Colombie-Britannique, le nombre de jours de la priode de demande qui sont antrieurs au 1er 30 juillet 2010, (ii) dans les autres cas, zro;
2010, c. 12, s. 91

INPUT TAX CREDIT ALLOCATION METHODS (GST/HST) REGULATIONS

RGLEMENT SUR LES MTHODES DATTRIBUTION DES CRDITS DE TAXE SUR LES INTRANTS (TPS/TVH)

2010, ch. 12, art. 91

96. The Input Tax Credit Allocation Meth96. Le Rglement sur les mthodes dat30 tribution des crdits de taxe sur les intrants ods (GST/HST) Regulations are deemed (TPS/TVH) est rput, la fois : (a) to have been made under section 277 of the Excise Tax Act; a) avoir t pris en vertu de larticle 277 35 de la Loi sur la taxe daccise;

170

Jobs and Growth, 2012 (b) for the purposes of subsection 5(1) of the Statutory Instruments Act, to have been transmitted to the Clerk of the Privy Council for registration; and (c) to have met the publication require- 5 ments of subsection 11(1) of the Statutory Instruments Act. PART 3 b) pour lapplication du paragraphe 5(1) de la Loi sur les textes rglementaires, avoir t transmis au greffier du Conseil priv pour enregistrement;

60-61 ELIZ. II

c) avoir rempli les exigences de publica- 5 tion prvues au paragraphe 11(1) de la Loi sur les textes rglementaires. PARTIE 3 LOI SUR LES ARRANGEMENTS FISCAUX ENTRE LE GOUVERNEMENT FDRAL ET LES PROVINCES
L.R., ch. F-8; 1995, ch. 17, par. 45(1)

R.S., c. F-8; 1995, c. 17, s. 45(1)

FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS ACT

Definitions

SIFT entity entit intermdiaire de placement dtermine SIFT partnership socit de personnes intermdiaire de placement dtermine SIFT trust fiducie intermdiaire de placement dtermine Permanent establishment

97. (1) La Loi sur les arrangements fiscaux 97. (1) The Federal-Provincial Fiscal Arentre le gouvernement fdral et les provinces rangements Act is amended by adding the following after section 12.3: 10 est modifie par adjonction, aprs larticle 10 12.3, de ce qui suit :     PARTIE IV.11 PART IV.11       PAIEMENTS DE TRANSFERT IMPT TRANSFER PAYMENTS TAX IN    RESPECT OF SIFT TRUSTS OR SIFT  DES FIDUCIES OU SOCITS DE     PERSONNES INTERMDIAIRES DE PARTNERSHIPS     PLACEMENT DTERMINES      12.31 The following definitions apply in this  12.31 Les dfinitions qui suivent sappliDfinitions   Part. quent la prsente partie.     SIFT entity means a SIFT trust or a SIFT  entit intermdiaire de placement dtermine entit   partnership. Fiducie intermdiaire de placement dtermine 15 intermdiaire de   placement  ou socit de personnes intermdiaire de dtermine   SIFT entity  placement dtermine.     SIFT partnership has the same meaning as in 15 fiducie intermdiaire de placement dtermi fiducie   intermdiaire de subsection 248(1) of the Income Tax Act. ne Sentend au sens du paragraphe 248(1) de   placement  la Loi de limpt sur le revenu. 20 dtermine   SIFT trust         socit de   socit de personnes intermdiaire de place  personnes SIFT trust has the same meaning as in ment dtermine Sentend au sens du paraintermdiaire de   placement subsection 248(1) of the Income Tax Act. graphe 248(1) de la Loi de limpt sur le revenu. dtermine     SIFT   partnership        12.32 The definition permanent establish-  12.32 La dfinition de tablissement tablissement   ment in subsection 400(2) of the Income Tax 20stable au paragraphe 400(2) du Rglement de 25 stable   Regulations, as it read on March 12, 2009 and limpt sur le revenu, dans sa version applicable   as it is amended from time to time after that au 12 mars 2009 et compte tenu des modifica  date, applies in determining the amount payable tions successives dont elle fait lobjet par la   to a province under this Part. suite, sapplique au calcul de la somme payable   une province en vertu de la prsente partie. 30

2011-2012

Emploi et croissance (2012) 171    12.33 Subject to this Act, the Minister may  12.33 Sous rserve des autres dispositions de Transfer Paiements de   payments for transfert pay to a province, in respect of tax payable la prsente loi, le ministre peut verser une  SIFT entity with  entit province, au titre de limpt payer en vertu des single permanent under subsection 122(1) or 197(2) of the Income intermdiaire de   establishment placement Tax Act by a SIFT entity that, in a taxation year, paragraphes 122(1) ou 197(2) de la Loi de dtermine ayant   limpt sur le revenu par une entit interm- 5 un seul has a permanent establishment in the province 5 tablissement  and no permanent establishment outside the diaire de placement dtermine qui, au cours stable   province, the amount determined by the formula dune anne dimposition, a un tablissement   stable dans la province et na aucun tablisse   ZY ment stable lextrieur de la province, la    somme obtenue par la formule suivante : where 10      Z is ZY 10      (a) in respect of a taxation year that is o :   after 2006 and before 2009 for which no    Z reprsente :  election was made by the SIFT entity      a) pour toute anne dimposition postunder subsection 34(4) of the Budget     rieure 2006 et antrieure 2009 15 Implementation Act, 2008, 0.13, and 15    relativement laquelle le choix prvu au   (b) in any other case, the amount deter-   paragraphe 34(4) de la Loi dexcution du   mined under paragraph 414(3)(b) of the   budget de 2008 na pas t fait par   Income Tax Regulations in respect of the   lentit, 0,13,   SIFT entity for the taxation year; and     b) dans les autres cas, la somme dter- 20 Y is 20   mine selon lalina 414(3)b) du Rgle   (a) for a SIFT entity that is a SIFT trust,  m e n t d e l i m p t s u r l e re v e n u    the SIFT trusts taxable SIFT trust  relativement lentit pour lanne dim   distributions, as defined in subsection  position;    122(3) of the Income Tax Act, for the  Y :  25  taxation year, and 25     a) sagissant dune fiducie intermdiaire  (b) for a SIFT entity that is a SIFT    de placement dtermine, son montant de   partnership, the SIFT partnerships tax-   distribution imposable, au sens du para  able non-portfolio earnings, as defined in   graphe 122(3) de la Loi de limpt sur le   subsection 197(1) of the Income Tax Act,   revenu, pour lanne dimposition, 30   for the taxation year. 30    b) sagissant dune socit de personnes     intermdiaire de placement dtermine,     ses gains hors portefeuille imposables, au     sens du paragraphe 197(1) de cette loi,     pour lanne dimposition. 35      12.34 (1) Subject to this Act, the Minister  12.34 (1) Sous rserve des autres disposiPaiements de Transfer   transfert payments for may pay to a province, in respect of tax payable tions de la prsente loi, le ministre peut verser  entit SIFT entity with  une province, au titre de limpt payer en intermdiaire de multiple under subsection 122(1) or 197(2) of the Income   placement permanent Tax Act by a SIFT entity that, in a taxation year, vertu des paragraphes 122(1) ou 197(2) de la dtermine ayant establishments   Loi de limpt sur le revenu par une entit 40 plusieurs has a permanent establishment in the province 35  tablissements and a permanent establishment outside the intermdiaire de placement dtermine qui, au stables   cours dune anne dimposition, a un tablisseprovince, the amount determined by the formula    (Z/Y) (X W)   where

172  Z           Y                                 X                      W                      

Jobs and Growth, 2012 60-61 ELIZ. II  is, subject to subsection (2), the amount ment stable dans la province et un tablissement  determined by the second formula in para- stable lextrieur de la province, la somme  graph 414(3)(c) of the Income Tax Regula- obtenue par la formule suivante :   tions for the taxation year in respect of the  (Z/Y) (X W)  province; 5  o : 5 is   (a) subject to subsection (2), in respect of Z reprsente, sous rserve du paragraphe (2),  la somme obtenue par la deuxime formule a taxation year that is after 2006 and    figurant lalina 414(3)c) du Rglement de before 2009 for which no election was   limpt sur le revenu pour lanne dimpomade by the SIFT entity under subsection 10  sition relativement la province; 10 34(4) of the Budget Implementation Act,   2008, the amount that would be deter- Y : mined under paragaph 414(3)(c) of the   a) sous rserve du paragraphe (2), pour Income Tax Regulations in respect of the   toute anne dimposition postrieure  SIFT entity for the taxation year if the 15 2006 et antrieure 2009 relativement  SIFT entity had made that election, and  laquelle le choix prvu au paragraphe 15  (b) in any other case, the amount deter-   34(4) de la Loi dexcution du budget de mined under paragraph 414(3)(c) of the   2008 na pas t fait par lentit, la Income Tax Regulations in respect of the   somme qui serait dtermine selon laliSIFT entity for the taxation year; 20  na 414(3)c) du Rglement de limpt sur   le revenu relativement lentit pour 20 is   lanne dimposition si elle avait fait ce (a) in respect of a taxation year that is   choix, after 2006 and before 2009 for which no   b) dans les autres cas, la somme dterelection was made by the SIFT entity   mine selon lalina 414(3)c) de ce under subsection 34(4) of the Budget 25   rglement relativement lentit pour 25 Implementation Act, 2008, 0.13, and   lanne dimposition; (b) in any other case, the amount deter-   mined under paragraph 414(3)(c) of the X :  Income Tax Regulations in respect of the  a) pour toute anne dimposition post SIFT entity for the taxation year; and 30 rieure 2006 et antrieure 2009   relativement laquelle le choix prvu au 30  is  paragraphe 34(4) de la Loi dexcution du  (a) for a SIFT entity that is a SIFT trust,  budget de 2008 na pas t fait par  the SIFT trusts taxable SIFT trust  lentit, 0,13,  distributions, as defined in subsection   b) dans les autres cas, la somme dter122(3) of the Income Tax Act, for the 35  mine selon lalina 414(3)c) du Rgle- 35  taxation year, and  ment de limpt sur le revenu relati (b) for a SIFT entity that is a SIFT  vement lentit pour lanne dimposi partnership, the SIFT partnerships tax-  tion;  able non-portfolio earnings, as defined in  W : subsection 197(1) of the Income Tax Act, 40   for the taxation year. a) sagissant dune fiducie intermdiaire 40   de placement dtermine, son montant de   distribution imposable, au sens du para  graphe 122(3) de la Loi de limpt sur le   revenu, pour lanne dimposition,

2011-2012

2007 and 2008 taxation years permanent establishment in Quebec

Consolidated Revenue Fund

Information

Emploi et croissance (2012) 173   b) sagissant dune socit de personnes   intermdiaire de placement dtermine,   ses gains hors portefeuille imposables, au   sens du paragraphe 197(1) de cette loi,   pour lanne dimposition. 5     (2) In respect of a taxation year that is after  (2) Pour toute anne dimposition postAnnes   dimposition 2006 and before 2009 for which no election was rieure 2006 et antrieure 2009 relativement 2007 et 2008   made under subsection 34(4) of the Budget  laquelle le choix prvu au paragraphe 34(4) de tablissement   stable au Qubec Implementation Act, 2008 by a SIFT entity that la Loi dexcution du budget de 2008 na pas t   has a permanent establishment in the province 5fait par une entit intermdiaire de placement 10   of Quebec in that taxation year, in calculating dtermine qui a un tablissement stable au   the amount determined by the second formula in Qubec au cours de lanne dimposition en   paragraph 414(3)(c) of the Income Tax Regula- cause, pour le calcul de la somme obtenue par la   tions in respect of that province, paragraph (a) deuxime formule figurant lalina 414(3)c)   of the definition general corporate income tax 10du Rglement de limpt sur le revenu relative- 15   rate in subsection 414(1) is to be read as ment cette province, lalina a) de la dfinition   follows: de taux gnral dimposition du revenu des      (a) for Quebec, the highest percentage rate of socits au paragraphe 414(1) est rput avoir    tax imposed under the laws of Quebec on the le libell suivant :    taxable income of a public corporation earned 15 a) au Qubec, le taux dimpt le plus lev 20    in the taxation year in Quebec;  prvu par les lois du Qubec qui sapplique     au revenu imposable des socits publiques     gagn au cours de lanne au Qubec;      12.35 Payments that the Minister may make  12.35 Les versements viss aux articles Trsor   under section 12.33 or 12.34 are to be made out 12.33 et 12.34 sont faits sur le Trsor, aux 25   of the Consolidated Revenue Fund at any time dates fixes par le ministre.   that the Minister may determine. 20      12.36 A SIFT entity that has not made an  12.36 Les entits intermdiaires de placeRenseignements   fournir au election under subsection 34(4) of the Budget ment dtermines qui nont pas fait le choix  ministre du  Implementation Act, 2008 in respect of a prvu au paragraphe 34(4) de la Loi dexcution Revenu national   taxation year that is after 2006 and before du budget de 2008 relativement une anne 30   2009 must furnish to the Minister of National 25dimposition postrieure 2006 et antrieure   Revenue any information that that Minister may 2009 doivent fournir au ministre du Revenu   require for the purpose of determining the national tout renseignement dont il a besoin   amount payable to a province under this Part pour dterminer la somme payable une   in respect of taxes payable by the SIFT entity province selon la prsente partie au titre des 35   under subsection 122(1) or 197(2) of the Income 30impts payer par les entits en application des   Tax Act for that taxation year. paragraphes 122(1) ou 197(2) de la Loi de  limpt sur le revenu pour lanne dimposition  en cause. (2) Part IV.11 of the Act, as enacted by subsection (1), applies in respect of the 2007 and subsequent taxation years. (2) La partie IV.11 de la mme loi, dicte 40 par le paragraphe (1), sapplique relativement aux annes dimposition 2007 et suivantes.

98. (1) The Act is amended by adding the 35 98. (1) La mme loi est modifie par adjonction, aprs larticle 12.5, de ce qui 45 following after section 12.5: suit :

174

Transfer payments Consolidated Revenue Fund

Eligibility for payment

Information to be provided

Jobs and Growth, 2012 60-61 ELIZ. II     PARTIE IV.3 PART IV.3      PAIEMENTS DE TRANSFERT IMPT  TRANSFER PAYMENTS TAX ON    SUR LES EXCDENTS RPEB PRVU PAR  EXCESS EPSP AMOUNTS UNDER PART    LA PARTIE XI.4 DE LA LOI DE LIMPT  XI.4 OF THE INCOME TAX ACT     SUR LE REVENU      12.6 Subject to this Act, the Minister may, at  12.6 Sous rserve des autres dispositions de Paiements de   transfert such time as he or she determines, pay to a la prsente loi, le ministre peut verser une   Trsor province, out of the Consolidated Revenue province sur le Trsor, aux dates quil fixe, un   Fund in respect of tax payable under section montant au titre de limpt payer en vertu de   207.8 of the Income Tax Act for a taxation year 5larticle 207.8 de la Loi de limpt sur le revenu 5   by a person who is resident in the province at pour une anne dimposition par une personne   the end of the taxation year, the amount qui rside dans la province la fin de cette     anne, gal la somme obtenue par la formule determined by the formula:   suivante :  AB     AB 10   where 10     A is the percentage applicable to the person for o :    the taxation year under the description of B A reprsente le pourcentage applicable la    personne pour lanne dimposition selon in the formula in subsection 207.8(2) of the      llment B de la formule figurant au Income Tax Act; and     paragraphe 207.8(2) de la Loi de limpt 15 B is the amount determined for the person for 15   sur le revenu;  the taxation year under the description of C     in the formula in subsection 207.8(2) of the B la somme dtermine relativement la     personne pour lanne dimposition selon Income Tax Act.     llment C de la formule figurant ce     paragraphe. 20      12.7 No payment may be made under this  12.7 Aucun paiement prvu par la prsente Conditions de   paiement Part to a province if, in the opinion of the 20partie ne peut tre fait une province si, de   Minister, the province imposes or purports to lavis du ministre, celle-ci tablit ou est rpute   impose a tax that is similar to the tax imposed tablir un impt analogue limpt vis par la   partie XI.4 de la Loi de limpt sur le revenu. 25 under Part XI.4 of the Income Tax Act.       PARTIE IV.4 PART IV.4      PAIEMENTS DE TRANSFERT RELATIFS  TRANSFER PAYMENTS WITH RESPECT     TO FEDERAL TAXES NECESSARY AUX IMPTS FDRAUX     RENSEIGNEMENTS FOURNIR INFORMATION      12.8 The Minister of National Revenue shall  12.8 Le ministre du Revenu national doit Renseignements   fournir provide to the Minister in a form and manner, 25fournir au ministre, en la forme, selon les   and at a time, satisfactory to the Minister, any modalits et dans un dlai que celui-ci estime   information necessary for the administration of acceptables, tout renseignement ncessaire   lapplication des parties IV.01 IV.3. Parts IV.01 to IV.3. 30 (2) La partie IV.3 de la mme loi, dicte (2) Part IV.3 of the Act, as enacted by subsection (1), applies in respect of the 2012 30 par le paragraphe (1), sapplique relativement aux annes dimposition 2012 et suiand subsequent taxation years. vantes.

2011-2012 PART 4

Emploi et croissance (2012) PARTIE 4 DIVERSES MESURES SECTION 1 INSTITUTIONS FINANCIRES Loi sur les socits de fiducie et de prt 99. Lalina 164f.1) de la Loi sur les socits de fiducie et de prt est remplac par ce qui suit : f.1) qui sont des administrateurs, dirigeants, employs ou mandataires dun mandataire 5 admissible au sens de larticle 374.1 ou qui agissent au nom dun tel mandataire; 100. Larticle 376.1 de la mme loi est remplac par ce qui suit :

175

VARIOUS MEASURES DIVISION 1 FINANCIAL INSTITUTIONS

1991, c. 45 2012, c. 19, s. 326

Trust And Loan Companies Act 99. Paragraph 164(f.1) of the Trust and Loan Companies Act is replaced by the following: (f.1) a person who is an officer, director, employee or agent of or any other person 5 acting on behalf of an eligible agent within the meaning of section 374.1;

1991, ch. 45 2012, ch. 19, art. 326

1994, c. 47, s. 206 Exception small holdings

100. Section 376.1 of the Act is replaced by the following:

1994, ch. 47, art. 206

376.1 Despite section 376, if, as a result of a 10 376.1 Par drogation larticle 376, si, aprs 10 Exception transfert ou mission dactions dune catgorie transfer or issue of shares of a class of shares of donne une personne autre quun mandataire a company to a person, other than an eligible agent, the total number of shares of that class admissible, le nombre total dactions de cette registered in the securities register of the catgorie inscrites son registre des valeurs company in the name of that person would not 15 mobilires au nom de cette personne nexcde 15 exceed 5,000 and would not exceed 0.1% of the pas cinq mille ni un dixime pour cent des actions en circulation de cette catgorie, la outstanding shares of that class, the company is entitled to assume that no person is acquiring or socit est en droit de prsumer quil ny a ni increasing a significant interest in that class of acquisition ni augmentation dintrt substantiel shares of the company as a result of that issue or 20 dans cette catgorie dactions du fait du transfert 20 transfer of shares. ou de lmission. 101. Section 377 of the Act is amended by adding the following after subsection (3): 101. Larticle 377 de la mme loi est modifi par adjonction, aprs le paragraphe (3), de ce qui suit :

Exception eligible agent

  (3.1) If the person referred to in subsection  (3.1) Dans le cas o la personne vise au 25 Exception :    mandataire (1) is an eligible agent or an entity controlled by 25paragraphe (1) est un mandataire admissible ou   admissible an eligible agent, then the Minister may reduce une entit quil contrle, le ministre peut rduire   the percentage referred to in subsection (2) or le pourcentage applicable vis aux paragraphes   (3). (2) ou (3). 102. Paragraph 378(1)(b) of the Act is 102. Lalina 378(1)b) de la mme loi est 30 2001, ch. 9, art. 520 replaced by the following: 30 remplac par ce qui suit : (b) a person, other than an eligible agent, who controls, within the meaning of paragraph 3(1)(a), the company acquires additional shares of the company. b) la personne, autre quun mandataire admissible, qui contrle, au sens de lalina 3(1)a), la socit acquiert dautres actions de 35 celle-ci.

2001, c. 9, s. 520

103. Subsection 391(2) of the Act is 35 103. Le paragraphe 391(2) de la mme loi replaced by the following: est remplac par ce qui suit :

176
Notice of decision

Jobs and Growth, 2012 60-61 ELIZ. II     Avis au  (2) Subject to subsections (4) and 392(2), the  (2) Sous rserve des paragraphes (4) et   demandeur notice referred to in paragraph (1)(a) or (b) shall 392(2), lavis est envoyer dans les quarante  be sent by the Minister within a period of 45 cinq jours suivant la date prvue au paragraphe   days after the certified date referred to in 390(1) dans les cas suivants :   subsection 390(1) in the following cases: 5 a) la demande dagrment implique lacqui- 5      (a) the application involves the acquisition of  sition du contrle dune socit;    b) la demande dagrment est faite par le  control of a company;    (b) the application is made by an eligible  mandataire admissible ou une entit quil    agent or an entity controlled by an eligible  contrle;     agent; or 10 c) une demande est prsente pour lagr- 10     (c) an application is made for the approval  ment vis au paragraphe 396(3).   referred to in subsection 396(3). 104. Le paragraphe 392(2) de la version 104. Subsection 392(2) of the English anglaise de la mme loi est remplac par ce version of the Act is replaced by the following: 15 qui suit :

Reasonable opportunity to make representations

(2) If, after receipt of the notice sent in 15 Reasonable (2) If, after receipt of the notice sent in opportunity to accordance with subsection 391(2) that the accordance with subsection 391(2) that the make representations Minister is not satisfied that the transaction to Minister is not satisfied that the transaction to which the application relates should be apwhich the application relates should be approved, the applicant advises the Minister that 20 proved, the applicant advises the Minister that the applicant wishes to make representations, the applicant wishes to make representations, 20 the Minister shall provide the applicant with a the Minister shall provide the applicant with a reasonable opportunity within a period of 45 reasonable opportunity within a period of 45 days after the date of the notice, or within any days after the date of the notice, or within any further period that may be agreed on by the 25 further period that may be agreed on by the applicant and the Minister, to make representaapplicant and the Minister, to make representa- 25 tions in respect of the matter. tions in respect of the matter. 105. Subsection 396(4) of the Act is replaced by the following: 105. Le paragraphe 396(4) de la mme loi est remplac par ce qui suit :
2012, ch. 19, art. 328

2012, c. 19, s. 328 Application made jointly

  (4) The application for the approval referred 30 (4) La socit et le mandataire admissible  Demande   to in subsection (3) must be made jointly by the prsentent conjointement la demande en vue 30 conjointe   company and the eligible agent. dobtenir lagrment vis au paragraphe (3).
Facteurs (5) The Minister, in determining whether to (5) Pour dcider sil accorde lagrment vis considrer grant the approval referred to in subsection (3), au paragraphe (3), le ministre prend en shall take into account all matters that he or she 35 considration tous les facteurs quil estime considers relevant, including those set out in indiqus, notamment ceux viss aux alinas 35 paragraphs 388(1)(a) to (g). 388(1)a) g).   (6) If an approval referred to in subsection  (6) En cas de rvocation de lagrment vis  Consquence de   la rvocation de (3) is revoked, the company shall delete any au paragraphe (3), la socit supprime de son   lagrment entry in its securities register in respect of the 40registre des valeurs mobilires toute indication   recording of the issuance of shares to the lgard de linscription de lmission des actions 40   eligible agent. au mandataire admissible.      (7) If a company or an eligible agent fails to  (7) Si le mandataire admissible ou la socit Disposition des   actions comply with any undertaking or term or contrevient tout engagement ou toute   condition in relation to an approval referred to 45condition ou modalit dont lagrment vis au   in subsection (3), or if an eligible agent ceases paragraphe (3) est assorti, ou si le mandataire 45

Matters for consideration

Consequence of revocation of approval

Disposition of shareholdings

2011-2012

Representations

Appeal

Emploi et croissance (2012) 177   to be an eligible agent, the Minister may, if the admissible cesse dtre mandataire admissible,   Minister considers it to be in the public interest le ministre peut, sil lestime dans lintrt du   to do so, by order, direct the eligible agent or public, par arrt, imposer lobligation au   former eligible agent and any person controlled mandataire admissible ainsi qu toute personne   by the eligible agent or former eligible agent to 5que celui-ci contrle ou la personne qui cesse 5   dispose of any number of shares of the company dtre mandataire admissible ainsi qu toute   beneficially owned by the eligible agent or autre personne que celle-ci contrle de se   former eligible agent or the persons controlled dpartir du nombre dactions prcis dans   by the eligible agent or former eligible agent larrt de la socit dont lun ou plusieurs   that the Minister specifies in the order, within 10dentre eux ont la proprit effective, dans le 10   the time specified in the order and in the dlai et selon la rpartition quil tablit.   proportion, if any, as between the eligible agent    or former eligible agent and the persons    controlled by the eligible agent or former    eligible agent that is specified in the order. 15      (8) No direction shall be made under sub-  (8) Le ministre est tenu de donner chaque Observations   section (7) unless the Minister has provided personne vise par larrt et la socit en   each person to whom the direction relates and cause la possibilit de prsenter leurs observa  the company concerned with a reasonable tions sur lobjet de larrt quil envisage de 15   opportunity to make representations in respect 20prendre.    of the subject-matter of the direction.      (9) Any person with respect to whom a  (9) La personne vise par larrt peut, dans Appel   direction has been made under subsection (7) les trente jours qui suivent sa prise, en appeler   may, within 30 days after the date of the conformment larticle 530.  direction, appeal the matter in accordance with 25  section 530. 106. Section 399 of the Act is amended by adding the following after subsection (5): 106. Larticle 399 de la mme loi est 20 modifi par adjonction, aprs le paragraphe (5), de ce qui suit :

Consequence of suspension of approval

  (6) If an approval referred to in subsection  (6) En cas de suspension de lagrment vis  Consquence de   la suspension de 396(3) is suspended, the eligible agent shall not 30au paragraphe 396(3), le mandataire admissible   exercise, in person or by proxy, any voting ne peut, ni en personne ni par voie de fond de 25 lagrment   rights attached to any share of the company that pouvoir, exercer les droits de vote attachs aux   is beneficially owned by the eligible agent. actions de la socit quil dtient en proprit  effective. 107. Subsection 402(1) of the Act is 107. Le paragraphe 402(1) de la mme loi replaced by the following: 30 35 est remplac par ce qui suit :

Application to court

402. (1) If a person fails to comply with a 402. (1) En cas dinobservation de larrt direction made under subsection 396(7) or prvu aux paragraphes 396(7) ou 401(1), une 401(1), an application on behalf of the Minister ordonnance dexcution peut, au nom du may be made to a court for an order to enforce ministre, tre requise dun tribunal. 40 the direction. 108. Subsection 530(1) of the Act is replaced by the following:

Demande dordonnance judiciaire

1996, c. 6, s. 132

108. Le paragraphe 530(1) de la mme loi 35 1996, ch. 6, art. 132 est remplac par ce qui suit :

178
Appeal to Federal Court

Jobs and Growth, 2012 530. (1) An appeal lies to the Federal Court from any direction of the Minister made under subsection 396(7) or 401(1). Bank Act 530. (1) Est susceptible dappel devant la Cour fdrale la dcision du ministre prise aux termes des paragraphes 396(7) ou 401(1). Loi sur les banques

60-61 ELIZ. II
Appel

1991, c. 46 2012, c. 19, s. 330

1991, ch. 46

2012, ch. 19, 109. Paragraph 160(f.1) of the Bank Act is 109. Lalina 160f.1) de la Loi sur les 5 art. 330 replaced by the following: 5 banques est remplac par ce qui suit :

(f.1) a person who is an officer, director, employee or agent of or any other person acting on behalf of an eligible agent within the meaning of subsection 370(1);
2001, c. 9, s. 98

f.1) qui sont des administrateurs, dirigeants employs ou mandataires dun mandataire admissible au sens du paragraphe 370(1) ou qui agissent au nom dun tel mandataire;

110. Section 381 of the Act is replaced by 10 110. Larticle 381 de la mme loi est 10 2001, ch. 9, art. 98 the following: remplac par ce qui suit : 381. Despite section 379, if, as a result of a Exception 381. Par drogation larticle 379, si, aprs transfer or issue of shares of a class of shares of transfert ou mission dactions dune catgorie a bank to a person, other than an eligible agent, donne une personne autre quun mandataire the total number of shares of that class 15 admissible, le nombre total dactions de cette 15 registered in the securities register of the bank catgorie inscrites son registre des valeurs in the name of that person would not exceed mobilires au nom de cette personne nexcde 5,000 and would not exceed 0.1% of the pas cinq mille ni un dixime pour cent des actions en circulation de cette catgorie, la outstanding shares of that class, the bank is entitled to assume that no person is acquiring or 20 banque est en droit de prsumer quil ny a ni 20 acquisition ni augmentation dintrt substantiel increasing a significant interest in that class of dans cette catgorie dactions du fait du transfert shares of the bank as a result of that issue or ou de lmission. transfer of shares. 111. Larticle 382 de la mme loi est 111. Section 382 of the Act is amended by adding the following after subsection (3): 25 modifi par adjonction, aprs le paragraphe 25 (3), de ce qui suit :    (3.1) If the person referred to in subsection  (3.1) Dans le cas o la personne vise au Exception :   mandataire (1) is an eligible agent or an entity controlled by paragraphe (1) est un mandataire admissible ou   admissible an eligible agent, then the Minister may reduce une entit quil contrle, le ministre peut rduire   the percentage referred to in subsection (2) or le pourcentage applicable vis aux paragraphes 30   (3). 30(2) ou (3). 112. Paragraph 383(1)(b) of the Act is replaced by the following: (b) a person, other than an eligible agent, who controls, within the meaning of paragraph 3(1)(a), the bank acquires additional 35 shares of the bank. 112. Lalina 383(1)b) de la mme loi est remplac par ce qui suit : b) la personne, autre quun mandataire admissible, qui contrle, au sens de lalina 35 3(1)a), la banque acquiert dautres actions de celle-ci.
2001, ch. 9, 113. Le passage du paragraphe 396(2) de art. 98 la mme loi prcdant lalina a) est remplac 40 par ce qui suit : Exception 2001, ch. 9, art. 98

Exception small holdings

Exception eligible agent

2001, c. 9, s. 98

2001, c. 9, s. 98

113. The portion of subsection 396(2) of the Act before paragraph (a) is replaced by the following:

Exception

(2) Except for an application by an eligible 40 (2) Sauf en ce qui a trait la demande agent for an approval under section 373, and prsente par le mandataire admissible en vue subject to subsection 377(1), the Minister shall dobtenir lagrment vis larticle 373 et sous

2011-2012

Emploi et croissance (2012) take into account only paragraph (1)(d) if the application is in respect of a transaction that would result in the applicant or applicants holding rserve du paragraphe 377(1), le ministre ne tient compte que du facteur mentionn lalina (1)d) dans les cas o lopration aurait pour effet la dtention :

179

2001, c. 9, s. 98

Notice of decision

114. Subsection 399(2) of the Act is re- 5 114. Le paragraphe 399(2) de la mme loi 5 2001, ch. 9, art. 98 est remplac par ce qui suit : placed by the following:     Avis au  (2) Subject to subsections (4) and 400(2), the  (2) Sous rserve des paragraphes (4) et   demandeur notice referred to in paragraph (1)(a) or (b) shall 400(2), lavis est envoyer dans les quarante  be sent by the Minister within a period of 45 cinq jours suivant la date prvue au paragraphe   days after the certified date referred to in 10398(1) dans les cas suivants : 10    subsection 398(1) in the following cases:  a) la demande dagrment implique lacqui    (a) the application involves the acquisition of  sition du contrle dune banque;    b) la demande dagrment est faite par le  control of a bank;    (b) the application is made by an eligible  mandataire admissible ou une entit quil    agent or an entity controlled by an eligible 15 contrle; 15     agent; or  c) une demande est prsente pour lagr    (c) an application is made for the approval  ment vis au paragraphe 401.2(3).   referred to in subsection 401.2(3). 115. Le paragraphe 400(2) de la version 115. Subsection 400(2) of the English 2001, ch. 9, art. 98 version of the Act is replaced by the 20 anglaise de la mme loi est remplac par ce qui suit : following: 20 (2) If, after receipt of the notice sent in (2) If, after receipt of the notice sent in Reasonable opportunity to accordance with subsection 399(2) that the accordance with subsection 399(2) that the make representations Minister is not satisfied that the transaction to Minister is not satisfied that the transaction to which the application relates should be ap- 25 which the application relates should be approved, the applicant advises the Minister that proved, the applicant advises the Minister that 25 the applicant wishes to make representations, the applicant wishes to make representations, the Minister must provide the applicant with a the Minister must provide the applicant with a reasonable opportunity within a period of 45 reasonable opportunity within a period of 45 days after the date of the notice, or within any 30 days after the date of the notice, or within any further period that may be agreed on by the further period that may be agreed on by the 30 applicant and the Minister, to make representaapplicant and the Minister, to make representations in respect of the matter. tions in respect of the matter. 116. (1) Section 401.2 of the Act is 116. (1) Larticle 401.2 de la mme loi est amended by adding the following after 35 modifi par adjonction, aprs le paragraphe 35 subsection (2): (2), de ce qui suit :   (2.1) Subsection (2) does not permit a bank  (2.1) Le paragraphe (2) ne permet pas la  Exclusion de   certaines to record in its securities register a transfer or banque dinscrire dans son registre des valeurs   banques issue of any share of the bank to a foreign bank mobilires le transfert ou lmission de ses trangres   that is a foreign bank by reason only of 40actions la banque trangre qui en est une du   paragraph (f) of the definition foreign bank seul fait quelle est une entit vise lalina f) 40   in section 2. de la dfinition de banque trangre  larticle 2. (2) Subsection 401.2(4) of the Act is replaced by the following: (2) Le paragraphe 401.2(4) de la mme loi est remplac par ce qui suit :
2012, ch. 19, art. 333

2001, c. 9, s. 98

Reasonable opportunity to make representations

Certain foreign banks excluded

2012, c. 19, s. 333

180
Application made jointly

Jobs and Growth, 2012 60-61 ELIZ. II    (4) The application for the approval referred  (4) La banque et le mandataire admissible Demande   conjointe to in subsection (3) must be made jointly by the prsentent conjointement la demande en vue   dobtenir lagrment vis au paragraphe (3). bank and the eligible agent. (5) Pour dcider sil accorde lagrment vis (5) The Minister, in determining whether to Facteurs grant the approval referred to in subsection (3), 5 au paragraphe (3), le ministre prend en 5 considrer shall take into account all matters that he or she considration tous les facteurs quil estime considers relevant, including those set out in indiqus, notamment ceux viss aux alinas paragraphs 396(1)(a) to (h). 396(1)a) h).    (6) If an approval referred to in subsection  (6) En cas de rvocation de lagrment vis Consquence de   (3) is revoked, the bank shall delete any entry in 10au paragraphe (3), la banque supprime de son 10 la rvocation de lagrment   its securities register in respect of the recording registre des valeurs mobilires toute indication   lgard de linscription de lmission des actions of the issuance of shares to the eligible agent.   au mandataire admissible.       (7) If a bank or an eligible agent fails to  (7) Si le mandataire admissible ou la banque Disposition des   comply with any undertaking or term or contrevient tout engagement ou toute 15 actions   condition in relation to an approval referred to 15condition ou modalit dont lagrment vis au   in subsection (3), or if an eligible agent ceases paragraphe (3) est assorti, ou si le mandataire   to be an eligible agent, the Minister may, if the admissible cesse dtre mandataire admissible,   Minister considers it to be in the public interest le ministre peut, sil lestime dans lintrt du   to do so, by order, direct the eligible agent or public, par arrt, imposer lobligation au 20   former eligible agent and any person controlled 20mandataire admissible ainsi qu toute personne   by the eligible agent or former eligible agent to que celui-ci contrle ou la personne qui cesse   dispose of any number of shares of the bank dtre mandataire admissible ainsi qu toute   beneficially owned by the eligible agent or autre personne que celle-ci contrle de se   former eligible agent or the persons controlled dpartir du nombre dactions prcis dans 25   by the eligible agent or former eligible agent 25larrt de la banque dont lun ou plusieurs   that the Minister specifies in the order, within dentre eux ont la proprit effective, dans le   the time specified in the order and in the dlai et selon la rpartition quil tablit.   proportion, if any, as between the eligible agent    or former eligible agent and the persons    controlled by the eligible agent or former 30    eligible agent that is specified in the order.      (8) No direction shall be made under sub-  (8) Le ministre est tenu de donner chaque Observations   section (7) unless the Minister has provided personne vise par larrt et la banque en 30   each person to whom the direction relates and cause la possibilit de prsenter leurs observa  the bank concerned with a reasonable opportu- 35tions sur lobjet de larrt quil envisage de   nity to make representations in respect of the prendre.    subject-matter of the direction.      (9) Any person with respect to whom a  (9) La personne vise par larrt peut, dans Appel   direction has been made under subsection (7) les trente jours qui suivent sa prise, en appeler 35   may, within 30 days after the date of the 40conformment larticle 977.  direction, appeal the matter in accordance with  section 977. 117. Section 401.3 of the Act is amended by adding the following after subsection (3): 117. Larticle 401.3 de la mme loi est modifi par adjonction, aprs le paragraphe (3), de ce qui suit :

Matters for consideration

Consequence of revocation of approval

Disposition of shareholdings

Representations

Appeal

2011-2012
Consequence of suspension of approval

Emploi et croissance (2012) 181    (4) If an approval referred to in subsection  (4) En cas de suspension de lagrment vis Consquence de   la suspension de 401.2(3) is suspended, the eligible agent shall au paragraphe 401.2(3), le mandataire admis  lagrment not exercise, in person or by proxy, any voting sible ne peut, ni en personne ni par voie de   rights attached to any share of the bank that is fond de pouvoir, exercer les droits de vote   beneficially owned by the eligible agent. 5attachs aux actions de la banque quil dtient 5  en proprit effective. 118. Subsection 403(1) of the Act is replaced by the following: 118. Le paragraphe 403(1) de la mme loi est remplac par ce qui suit :

Application to court

403. (1) En cas dinobservation de larrt 403. (1) If a person fails to comply with a Demande direction made under subsection 401.2(7) or prvu aux paragraphes 401.2(7) ou 402(1), une 10 dordonnance judiciaire 402(1), an application on behalf of the Minister 10 ordonnance dexcution peut, au nom du may be made to a court for an order to enforce ministre, tre requise dun tribunal. the direction. 119. Paragraph 750(f.1) of the Act is replaced by the following: (f.1) a person who is an officer, director, 15 employee or agent of or any other person acting on behalf of an eligible agent within the meaning of subsection 370(1); 119. Lalina 750f.1) de la mme loi est remplac par ce qui suit : f.1) qui sont des administrateurs, dirigeants, 15 employs ou mandataires dun mandataire admissible au sens du paragraphe 370(1) ou qui agissent au nom dun tel mandataire;
2012, ch. 19, art. 335

2012, c. 19, s. 335

2001, c. 9, s. 183

120. Section 889 of the Act is replaced by 2001, ch. 9, 120. Larticle 889 de la mme loi est the following: 20 art. 183 20 remplac par ce qui suit : 889. Despite section 887, if, as a result of a Exception 889. Par drogation larticle 887, si, aprs transfer or issue of shares of a class of shares of transfert ou mission dactions dune catgorie a bank holding company to a person, other than donne une personne autre quun mandataire an eligible agent, the total number of shares of admissible, le nombre total dactions de cette that class registered in the securities register of 25 catgorie inscrites son registre des valeurs 25 the bank holding company in the name of that mobilires au nom de cette personne nexcde person would not exceed 5,000 and would not pas cinq mille ni un dixime pour cent des exceed 0.1% of the outstanding shares of that actions en circulation de cette catgorie, la socit de portefeuille bancaire est en droit de class, the bank holding company is entitled to assume that no person is acquiring or increasing 30 prsumer quil ny a ni acquisition ni augmen- 30 tation dintrt substantiel dans cette catgorie a significant interest in that class of shares of the dactions du fait du transfert ou de lmission. bank holding company as a result of that issue or transfer of shares. 121. Larticle 890 de la mme loi est 121. Section 890 of the Act is amended by 35 modifi par adjonction, aprs le paragraphe adding the following after subsection (3): 35 (3), de ce qui suit :    (3.1) If the person referred to in subsection  (3.1) Dans le cas o la personne vise au Exception :   mandataire (1) is an eligible agent or an entity controlled by paragraphe (1) est un mandataire admissible ou   admissible an eligible agent, then the Minister may reduce une entit quil contrle, le ministre peut rduire   the percentage referred to in subsection (2) or le pourcentage applicable vis aux paragraphes   (3). 40 40(2) ou (3). 122. Paragraph 891(1)(b) of the Act is replaced by the following: 122. Lalina 891(1)b) de la mme loi est remplac par ce qui suit :
2001, ch. 9, art. 183

Exception small holdings

Exception eligible agent

2001, c. 9, s. 183

182

Jobs and Growth, 2012 (b) a person, other than an eligible agent, who controls, within the meaning of paragraph 3(1)(a), the bank holding company acquires additional shares of the bank holding company. 5 b) la personne, autre quun mandataire admissible, qui contrle, au sens de lalina 3(1)a), la socit de portefeuille bancaire acquiert dautres actions de celle-ci.

60-61 ELIZ. II

2001, c. 9, s. 183

123. The portion of subsection 906(2) of the Act before paragraph (a) is replaced by the following:

123. Le passage du paragraphe 906(2) de 5 2001, ch. 9, art. 183 la mme loi prcdant lalina a) est remplac par ce qui suit :

Exception

(2) Except for an application by an eligible (2) Sauf en ce qui a trait la demande Exception agent for an approval under section 875, and 10 prsente par le mandataire admissible en vue subject to subsection 882(1), the Minister shall dobtenir lagrment vis larticle 875 et sous 10 take into account only paragraph (1)(d) if the rserve du paragraphe 882(1), le ministre ne application is in respect of a transaction that tient compte que du facteur mentionn lalina would result in the applicant or applicants (1)d) dans les cas o lopration aurait pour holding 15 effet la dtention : 124. Subsection 909(2) of the Act is replaced by the following: 124. Le paragraphe 909(2) de la mme loi 15 2001, ch. 9, art. 183 est remplac par ce qui suit :

2001, c. 9, s. 183

Notice of decision

    Avis au  (2) Subject to subsections (4) and 910(2), the  (2) Sous rserve des paragraphes (4) et   demandeur notice referred to in paragraph (1)(a) or (b) shall 910(2), lavis est envoyer dans les quarante  be sent by the Minister within a period of 45 20cinq jours suivant la date prvue au paragraphe   days after the certified date referred to in 908(1) dans les cas suivants : 20    subsection 908(1) in the following cases:  a) la demande dagrment implique lacqui    (a) the application involves the acquisition of  sition du contrle dune socit de porte   control of a bank holding company;  feuille bancaire;    (b) the application is made by an eligible 25 b) la demande dagrment est faite par le    agent or an entity controlled by an eligible  mandataire admissible ou une entit quil 25    contrle;  agent; or      (c) an application is made for the approval  c) une demande est prsente pour lagr   ment vis au paragraphe 913(3).  referred to in subsection 913(3). 125. Subsection 910(2) of the English 30 125. Le paragraphe 910(2) de la version 2001, ch. 9, anglaise de la mme loi est remplac par ce 30 art. 183 version of the Act is replaced by the following: qui suit : (2) If, after receipt of the notice sent in (2) If, after receipt of the notice sent in Reasonable opportunity to accordance with subsection 909(2) that the accordance with subsection 909(2) that the make representations Minister is not satisfied that the transaction to 35 Minister is not satisfied that the transaction to which the application relates should be apwhich the application relates should be ap- 35 proved, the applicant advises the Minister that proved, the applicant advises the Minister that the applicant wishes to make representations, the applicant wishes to make representations, the Minister must provide the applicant with a the Minister must provide the applicant with a reasonable opportunity within a period of 45 40 reasonable opportunity within a period of 45 days after the date of the notice, or within any days after the date of the notice, or within any 40 further period that may be agreed on by the further period that may be agreed on by the applicant and the Minister, to make representaapplicant and the Minister, to make representations in respect of the matter. tions in respect of the matter.

2001, c. 9, s. 183

Reasonable opportunity to make representations

2011-2012

Emploi et croissance (2012) 126. (1) Section 913 of the Act is amended by adding the following after subsection (2): 126. (1) Larticle 913 de la mme loi est modifi par adjonction, aprs le paragraphe (2), de ce qui suit :

183

Certain foreign banks excluded

  (2.1) Subsection (2) does not permit a bank  (2.1) Le paragraphe (2) ne permet pas la  Exclusion de   holding company to record in its securities socit de portefeuille bancaire dinscrire dans 5 certaines   banques register a transfer or issue of any share of the 5son registre des valeurs mobilires le transfert trangres   bank holding company to a foreign bank that is ou lmission de ses actions la banque   a foreign bank by reason only of paragraph (f) trangre qui en est une du seul fait quelle est   of the definition foreign bank in section 2. une entit vise lalina f) de la dfinition de   banque trangre larticle 2. 10 (2) Le paragraphe 913(4) de la mme loi (2) Subsection 913(4) of the Act is replaced 2012, ch. 19, art. 337 by the following: 10 est remplac par ce qui suit :   (4) The application for the approval referred  (4) La socit de portefeuille bancaire et le  Demande   conjointe to in subsection (3) must be made jointly by the mandataire admissible prsentent conjointement   bank holding company and the eligible agent. la demande en vue dobtenir lagrment vis au 15  paragraphe (3). (5) Pour dcider sil accorde lagrment vis (5) The Minister, in determining whether to Facteurs considrer grant the approval referred to in subsection (3), 15 au paragraphe (3), le ministre prend en shall take into account all matters that he or she considration tous les facteurs quil estime considers relevant, including those set out in indiqus, notamment ceux viss aux alinas 20 paragraphs 906(1)(a) to (g). 906(1)a) g).    (6) If an approval referred to in subsection  (6) En cas de rvocation de lagrment vis Consquence de   la rvocation de (3) is revoked, the bank holding company shall 20au paragraphe (3), la socit de portefeuille lagrment   delete any entry in its securities register in bancaire supprime de son registre des valeurs   respect of the recording of the issuance of shares mobilires toute indication lgard de lin- 25   scription de lmission des actions au mandato the eligible agent.   taire admissible.       (7) If a bank holding company or an eligible  (7) Si le mandataire admissible ou la socit Disposition des   actions agent fails to comply with any undertaking or 25de portefeuille bancaire contrevient tout   term or condition in relation to an approval engagement ou toute condition ou modalit 30   referred to in subsection (3), or if an eligible dont lagrment vis au paragraphe (3) est   agent ceases to be an eligible agent, the Minister assorti, ou si le mandataire admissible cesse   may, if the Minister considers it to be in the dtre mandataire admissible, le ministre peut,   public interest to do so, by order, direct the 30sil lestime dans lintrt du public, par arrt,   eligible agent or former eligible agent and any imposer lobligation au mandataire admissible 35   person controlled by the eligible agent or former ainsi qu toute personne que celui-ci contrle   eligible agent to dispose of any number of ou la personne qui cesse dtre mandataire   shares of the bank holding company beneficially admissible ainsi qu toute autre personne que   owned by the eligible agent or former eligible 35celle-ci contrle de se dpartir du nombre   agent or the persons controlled by the eligible dactions prcis dans larrt de la 40   agent or former eligible agent that the Minister socit de portefeuille bancaire dont lun ou   specifies in the order, within the time specified plusieurs dentre eux ont la proprit effective,   in the order and in the proportion, if any, as dans le dlai et selon la rpartition quil tablit.  between the eligible agent or former eligible 40  agent and the persons controlled by the eligible  agent or former eligible agent that is specified in  the order.

2012, c. 19, s. 337

Application made jointly

Matters for consideration

Consequence of revocation of approval

Disposition of shareholdings

184
Representations

Appeal

Jobs and Growth, 2012 60-61 ELIZ. II    (8) No direction shall be made under sub-  (8) Le ministre est tenu de donner chaque Observations   section (7) unless the Minister has provided personne vise par larrt et la socit de   each person to whom the direction relates and portefeuille bancaire en cause la possibilit de   the bank holding company concerned with a prsenter leurs observations sur lobjet de   reasonable opportunity to make representations 5larrt quil envisage de prendre. 5   in respect of the subject-matter of the direction.       (9) Any person with respect to whom a  (9) La personne vise par larrt peut, dans Appel   direction has been made under subsection (7) les trente jours qui suivent sa prise, en appeler   may, within 30 days after the date of the conformment larticle 977.  direction, appeal the matter in accordance with 10  section 977. 127. Section 914 of the Act is amended by adding the following after subsection (3): 127. Larticle 914 de la mme loi est modifi par adjonction, aprs le paragraphe 10 (3), de ce qui suit :

Consequence of suspension of approval

  (4) If an approval referred to in subsection  (4) En cas de suspension de lagrment vis  Consquence de   la suspension de 913(3) is suspended, the eligible agent shall not 15au paragraphe 913(3), le mandataire admissible   lagrment exercise, in person or by proxy, any voting ne peut, ni en personne ni par voie de fond de   rights attached to any share of the bank holding pouvoir, exercer les droits de vote attachs aux 15   company that is beneficially owned by the actions de la socit de portefeuille bancaire   eligible agent. quil dtient en proprit effective. 128. Section 916 of the French version of 20 128. Larticle 916 de la version franaise the Act is replaced by the following: de la mme loi est remplac par ce qui suit :
2001, ch. 9, art. 183

2001, c. 9, s. 183

Appel

916. Les personnes vises par larrt prvu 916. Les personnes vises par larrt prvu 20 Appel au paragraphe 915(1) peuvent, dans les trente au paragraphe 915(1) peuvent, dans les trente jours qui suivent sa prise, en appeler conformjours qui suivent sa prise, en appeler conform25 ment larticle 977. ment larticle 977. 129. Subsection 917(1) of the Act is replaced by the following:
2001, ch. 9, 129. Le paragraphe 917(1) de la mme loi 25 art. 183 est remplac par ce qui suit : Demande dordonnance judiciaire

2001, c. 9, s. 183

Application to court

917. (1) If a person fails to comply with a 917. (1) En cas dinobservation de larrt direction made under subsection 913(7) or prvu aux paragraphes 913(7) ou 915(1), une 915(1), an application on behalf of the Minister 30 ordonnance dexcution peut, au nom du may be made to a court for an order to enforce ministre, tre requise dun tribunal. the direction. 130. Subsection 977(1) of the Act is replaced by the following:

2001, c. 9, s. 183

130. Le paragraphe 977(1) de la mme loi 30 2001, ch. 9, art. 183 est remplac par ce qui suit :

Appeal to Federal Court

Appel 977. (1) An appeal lies to the Federal Court 35 977. (1) Est susceptible dappel devant la from any direction of the Minister made under Cour fdrale la dcision du ministre prise aux subsection 401.2(7), 402(1), 913(7) or 915(1). termes des paragraphes 401.2(7), 402(1), 913(7) 35 ou 915(1).

1991, c. 47 2012, c. 19, s. 339

Insurance Companies Act

Loi sur les socits dassurances

1991, ch. 47 2012, ch. 19, art. 339

131. Lalina 168(1)f.1) de la Loi sur les 131. Paragraph 168(1)(f.1) of the Insursocits dassurances est remplac par ce qui ance Companies Act is replaced by the 40 suit : following:

2011-2012

Emploi et croissance (2012) (f.1) a person who is an officer, director, employee or agent of or any other person acting on behalf of an eligible agent within the meaning of section 406.1; f.1) qui sont des administrateurs, dirigeants, employs ou mandataires dun mandataire admissible au sens de larticle 406.1 ou qui agissent au nom dun tel mandataire;

185

1994, c. 47, s. 123 Exception small holdings

132. Section 408.1 of the Act is replaced by 5 132. Larticle 408.1 de la mme loi est 5 1994, ch. 47, art. 123 the following: remplac par ce qui suit : 408.1 Despite section 408, if, as a result of a 408.1 Par drogation larticle 408, si, aprs Exception transfert ou mission dactions dune catgorie transfer or issue of shares of a class of shares of donne une personne autre quun mandataire a company to a person, other than an eligible agent, the total number of shares of that class 10 admissible, le nombre total dactions de cette 10 registered in the securities register of the catgorie inscrites son registre des valeurs company in the name of that person would not mobilires au nom de cette personne nexcde exceed 5,000 and would not exceed 0.1% of the pas cinq mille ni un dixime pour cent des actions en circulation de cette catgorie, la outstanding shares of that class, the company is entitled to assume that no person is acquiring or 15 socit est en droit de prsumer quil ny a ni 15 increasing a significant interest in that class of acquisition ni augmentation dintrt substantiel shares of the company as a result of that issue or dans cette catgorie dactions du fait du transfert transfer of shares. ou de lmission. 133. Section 409 of the Act is amended by 133. Larticle 409 de la mme loi est adding the following after subsection (3): 20 modifi par adjonction, aprs le paragraphe 20 (3), de ce qui suit :   (3.1) If the person referred to in subsection  (3.1) Dans le cas o la personne vise au  Exception :   mandataire (1) is an eligible agent or an entity controlled by paragraphe (1) est un mandataire admissible ou   admissible an eligible agent, then the Minister may reduce une entit quil contrle, le ministre peut rduire   the percentage referred to in subsection (2) or le pourcentage applicable vis aux paragraphes 25   (3). 25(2) ou (3). 134. Paragraph 410(1)(b) of the Act is replaced by the following: (b) a person, other than an eligible agent, who controls, within the meaning of paragraph 3(1)(a), the company acquires addi- 30 tional shares of the company. 134. Lalina 410(1)b) de la mme loi est remplac par ce qui suit : b) la personne, autre quun mandataire admissible, qui contrle, au sens de lalina 30 3(1)a), la socit acquiert dautres actions de celle-ci.
2001, ch. 9, 135. Le passage du paragraphe 420(1.1) art. 412 de la mme loi prcdant lalina a) est 35 remplac par ce qui suit : 2001, ch. 9, art. 405

Exception eligible agent

2001, c. 9, s. 405

2001, c. 9, s. 412

135. The portion of subsection 420(1.1) of the Act before paragraph (a) is replaced by the following:

Exception

Exception (1.1) Except for an application by an eligible 35 (1.1) Sauf en ce qui a trait la demande agent for an approval under section 407, and prsente par le mandataire admissible en vue subject to subsection 407.2(1), the Minister dobtenir lagrment vis larticle 407 et sous shall take into account only paragraph (1)(d) if rserve du paragraphe 407.2(1), le ministre ne the application is in respect of a transaction that tient compte que du facteur mentionn lalina 40 would result in the applicant or applicants 40 (1)d) dans les cas o lopration aurait pour holding effet la dtention :

136. Subsection 423(2) of the Act is replaced by the following:

136. Le paragraphe 423(2) de la mme loi est remplac par ce qui suit :

186
Notice of decision

Jobs and Growth, 2012 60-61 ELIZ. II     Avis au  (2) Subject to subsections (4) and 424(2), the  (2) Sous rserve des paragraphes (4) et   demandeur notice referred to in paragraph (1)(a) or (b) shall 424(2), lavis est envoyer dans les quarante  be sent by the Minister within a period of 45 cinq jours suivant la date vise au paragraphe   days after the certified date referred to in 422(1) dans les cas suivants :   subsection 422(1) in the following cases: 5 a) la demande dagrment implique lacqui- 5      (a) the application involves the acquisition of  sition du contrle dune socit;    b) la demande dagrment est faite par le  control of a company;    (b) the application is made by an eligible  mandataire admissible ou une entit quil    agent or an entity controlled by an eligible  contrle;     agent; or 10 c) une demande est prsente pour lagr- 10     (c) an application is made for the approval  ment vis au paragraphe 428(3).   referred to in subsection 428(3). 137. Le paragraphe 424(2) de la version 137. Subsection 424(2) of the English anglaise de la mme loi est remplac par ce version of the Act is replaced by the following: 15 qui suit :

Reasonable opportunity to make representations

(2) If, after receipt of the notice sent in 15 Reasonable (2) If, after receipt of the notice sent in opportunity to accordance with subsection 423(2) that the accordance with subsection 423(2) that the make representations Minister is not satisfied that the transaction to Minister is not satisfied that the transaction to which the application relates should be apwhich the application relates should be approved, the applicant advises the Minister that 20 proved, the applicant advises the Minister that the applicant wishes to make representations, the applicant wishes to make representations, 20 the Minister shall provide the applicant with a the Minister shall provide the applicant with a reasonable opportunity within a period of 45 reasonable opportunity within a period of 45 days after the date of the notice, or within any days after the date of the notice, or within any further period that may be agreed on by the 25 further period that may be agreed on by the applicant and the Minister, to make representaapplicant and the Minister, to make representa- 25 tions in respect of the matter. tions in respect of the matter. 138. Subsection 428(4) of the Act is replaced by the following: 138. Le paragraphe 428(4) de la mme loi est remplac par ce qui suit :
2012, ch. 19, art. 341

2012, c. 19, s. 341 Application made jointly

  (4) The application for the approval referred 30 (4) La socit et le mandataire admissible  Demande   to in subsection (3) must be made jointly by the prsentent conjointement la demande en vue 30 conjointe   company and the eligible agent. dobtenir lagrment vis au paragraphe (3).
Facteurs (5) The Minister, in determining whether to (5) Pour dcider sil accorde lagrment vis considrer grant the approval referred to in subsection (3), au paragraphe (3), le ministre prend en shall take into account all matters that he or she 35 considration tous les facteurs quil estime considers relevant, including those set out in indiqus, notamment ceux viss aux alinas 35 paragraphs 420(1)(a) to (h). 420(1)a) h).   (6) If an approval referred to in subsection  (6) En cas de rvocation de lagrment vis  Consquence de   la rvocation de (3) is revoked, the company shall delete any au paragraphe (3), la socit supprime de son   lagrment entry in its securities register in respect of the 40registre des valeurs mobilires toute indication   recording of the issuance of shares to the lgard de linscription de lmission des actions 40   eligible agent. au mandataire admissible.      (7) If a company or an eligible agent fails to  (7) Si le mandataire admissible ou la socit Disposition des   actions comply with any undertaking or term or contrevient tout engagement ou toute   condition in relation to an approval referred to 45condition ou modalit dont lagrment vis au   in subsection (3), or if an eligible agent ceases paragraphe (3) est assorti, ou si le mandataire 45

Matters for consideration

Consequence of revocation of approval

Disposition of shareholdings

2011-2012

Representations

Appeal

Emploi et croissance (2012) 187   to be an eligible agent, the Minister may, if the admissible cesse dtre mandataire admissible,   Minister considers it to be in the public interest le ministre peut, sil lestime dans lintrt du   to do so, by order, direct the eligible agent or public, par arrt, imposer lobligation au   former eligible agent and any person controlled mandataire admissible ainsi qu toute personne   by the eligible agent or former eligible agent to 5que celui-ci contrle ou la personne qui cesse 5   dispose of any number of shares of the company dtre mandataire admissible ainsi qu toute   beneficially owned by the eligible agent or autre personne que celle-ci contrle de se   former eligible agent or the persons controlled dpartir du nombre dactions prcis dans   by the eligible agent or former eligible agent larrt de la socit dont lun ou plusieurs   that the Minister specifies in the order, within 10dentre eux ont la proprit effective, dans le 10   the time specified in the order and in the dlai et selon la rpartition quil tablit.   proportion, if any, as between the eligible agent    or former eligible agent and the persons    controlled by the eligible agent or former    eligible agent that is specified in the order. 15      (8) No direction shall be made under sub-  (8) Le ministre est tenu de donner chaque Observations   section (7) unless the Minister has provided personne vise par larrt et la socit en   each person to whom the direction relates and cause la possibilit de prsenter leurs observa  the company concerned with a reasonable tions sur lobjet de larrt quil envisage de 15   opportunity to make representations in respect 20prendre.    of the subject-matter of the direction.      (9) Any person with respect to whom a  (9) La personne vise par larrt peut, dans Appel   direction has been made under subsection (7) les trente jours qui suivent sa prise, en appeler   may, within 30 days after the date of the conformment larticle 1020.  direction, appeal the matter in accordance with 25  section 1020. 139. Section 430 of the Act is amended by adding the following after subsection (5): 139. Larticle 430 de la mme loi est 20 modifi par adjonction, aprs le paragraphe (5), de ce qui suit :

Consequence of suspension of approval

  (6) If an approval referred to in subsection  (6) En cas de suspension de lagrment vis  Consquence de   la suspension de 428(3) is suspended, the eligible agent shall not 30au paragraphe 428(3), le mandataire admissible   exercise, in person or by proxy, any voting ne peut, ni en personne ni par voie de fond de 25 lagrment   rights attached to any share of the company that pouvoir, exercer les droits de vote attachs aux   is beneficially owned by the eligible agent. actions de la socit quil dtient en proprit  effective. 140. Subsection 433(1) of the Act is 140. Le paragraphe 433(1) de la mme loi replaced by the following: 30 35 est remplac par ce qui suit :

Application to court

433. (1) If a person fails to comply with a 433. (1) En cas dinobservation de larrt direction made under subsection 428(7) or prvu aux paragraphes 428(7) ou 432(1), une 432(1), an application on behalf of the Minister ordonnance dexcution peut, au nom du may be made to a court for an order to enforce ministre, tre requise dun tribunal. 40 the direction. 141. Paragraph 797(f.1) of the Act is replaced by the following:

Demande dordonnance judiciaire

2012, c. 19, s. 344

141. Lalina 797f.1) de la mme loi est 35 2012, ch. 19, art. 344 remplac par ce qui suit :

188

Jobs and Growth, 2012 (f.1) a person who is an officer, director, employee or agent of or any other person acting on behalf of an eligible agent within the meaning of section 406.1; f.1) qui sont des administrateurs, dirigeants, employs ou mandataires dun mandataire admissible au sens de larticle 406.1 ou qui agissent au nom dun tel mandataire;

60-61 ELIZ. II

2012, c. 19, s. 345 Sections 406.1 and 406.2 apply

142. Section 926 of the English version of 5 142. Larticle 926 de la version anglaise de 5 2012, ch. 19, art. 345 the Act is replaced by the following: la mme loi est remplac par ce qui suit : 926. Sections 406.1 and 406.2 apply in 926. Sections 406.1 and 406.2 apply in Sections 406.1 and 406.2 apply respect of insurance holding companies, except respect of insurance holding companies, except that references to company in section 406.2 that references to company in section 406.2 are to be read as references to insurance 10 are to be read as references to insurance 10 holding company. holding company. 143. Section 935 of the Act is replaced by the following: 143. Larticle 935 de la mme loi est remplac par ce qui suit :
2001, ch. 9, art. 465

2001, c. 9, s. 465

Exception small holdings

935. Despite section 934, if, as a result of a 935. Par drogation larticle 934, si, aprs Exception transfer or issue of shares of a class of shares of 15 transfert ou mission dactions dune catgorie 15 an insurance holding company to a person, donne une personne autre quun mandataire other than an eligible agent, the total number of admissible, le nombre total dactions de cette shares of that class registered in the securities catgorie inscrites son registre des valeurs register of the insurance holding company in the mobilires au nom de cette personne nexcde name of that person would not exceed 5,000 and 20 pas cinq mille ni un dixime pour cent des 20 would not exceed 0.1% of the outstanding actions en circulation de cette catgorie, la socit de portefeuille dassurances est en droit shares of that class, the insurance holding de prsumer quil ny a ni acquisition ni company is entitled to assume that no person augmentation dintrt substantiel dans cette is acquiring or increasing a significant interest in that class of shares of the insurance holding 25 catgorie dactions du fait du transfert ou de 25 lmission. company as a result of that issue or transfer of shares. 144. Section 936 of the Act is amended by adding the following after subsection (3): 144. Larticle 936 de la mme loi est modifi par adjonction, aprs le paragraphe (3), de ce qui suit :

Exception eligible agent

   (3.1) If the person referred to in subsection 30 (3.1) Dans le cas o la personne vise au 30 Exception :   mandataire (1) is an eligible agent or an entity controlled by paragraphe (1) est un mandataire admissible ou   admissible an eligible agent, then the Minister may reduce une entit quil contrle, le ministre peut rduire   the percentage referred to in subsection (2) or le pourcentage applicable vis aux paragraphes   (2) ou (3). (3). 145. Paragraph 937(1)(b) of the Act is 35 145. Lalina 937(1)b) de la mme loi est 35 2001, ch. 9, art. 465 remplac par ce qui suit : replaced by the following: (b) a person, other than an eligible agent, who controls, within the meaning of paragraph 3(1)(a), the insurance holding company acquires additional shares of the insurance 40 holding company. b) la personne, autre quun mandataire admissible, qui contrle, au sens de lalina 3(1)a), la socit de portefeuille dassurances 40 acquiert dautres actions de celle-ci. 146. Le passage du paragraphe 947(2) de la mme loi prcdant lalina a) est remplac par ce qui suit :
2001, ch. 9, art. 465

2001, c. 9, s. 465

2001, c. 9, s. 465

146. The portion of subsection 947(2) of the Act before paragraph (a) is replaced by the following:

2011-2012
Exception

Emploi et croissance (2012) (2) Sauf en ce qui a trait la demande (2) Except for an application by an eligible Exception agent for an approval under section 927, and prsente par le mandataire admissible en vue subject to section 933, the Minister shall take dobtenir lagrment vis larticle 927 et sous into account only paragraph (1)(d) if the rserve de larticle 933, le ministre ne tient application is in respect of a transaction that 5 compte que du facteur mentionn lalina 5 would result in the applicant or applicants (1)d) dans les cas o lopration aurait pour holding effet la dtention : 147. Subsection 950(2) of the Act is replaced by the following: 147. Le paragraphe 950(2) de la mme loi est remplac par ce qui suit :
2001, ch. 9, art. 465

189

2001, c. 9, s. 465

Notice of decision

     (2) Subject to subsections (4) and 951(2), the 10 (2) Sous rserve des paragraphes (4) et 10 Avis au   demandeur notice referred to in paragraph (1)(a) or (b) shall 951(2), lavis est envoyer dans les quarante  be sent by the Minister within a period of 45 cinq jours suivant la date prvue au paragraphe   days after the certified date referred to in 949(1) dans les cas suivants :   subsection 949(1) in the following cases:    a) la demande dagrment implique lacqui   (a) the application involves the acquisition of 15 sition du contrle dune socit de porte- 15    control of an insurance holding company;  feuille dassurances;    (b) the application is made by an eligible  b) la demande dagrment est faite par le    agent or an entity controlled by an eligible  mandataire admissible ou une entit quil    agent; or  contrle;      (c) an application is made for the approval 20 c) une demande est prsente pour lagr- 20    referred to in subsection 954(3).  ment vis au paragraphe 954(3). 148. Subsection 951(2) of the English version of the Act is replaced by the following: 148. Le paragraphe 951(2) de la version anglaise de la mme loi est remplac par ce qui suit :
2001, ch. 9, art. 465

2001, c. 9, s. 465

Reasonable opportunity to make representations

(2) If, after receipt of the notice sent in 25 (2) If, after receipt of the notice sent in 25 Reasonable opportunity to accordance with subsection 950(2) that the accordance with subsection 950(2) that the make representations Minister is not satisfied that the transaction to Minister is not satisfied that the transaction to which the application relates should be apwhich the application relates should be approved, the applicant advises the Minister that proved, the applicant advises the Minister that the applicant wishes to make representations, 30 the applicant wishes to make representations, 30 the Minister shall provide the applicant with a the Minister shall provide the applicant with a reasonable opportunity within a period of 45 reasonable opportunity within a period of 45 days after the date of the notice, or within any days after the date of the notice, or within any further period that may be agreed on by the further period that may be agreed on by the applicant and the Minister, to make representa- 35 applicant and the Minister, to make representa- 35 tions in respect of the matter. tions in respect of the matter. 149. Subsection 954(4) of the Act is replaced by the following: 149. Le paragraphe 954(4) de la mme loi est remplac par ce qui suit :
2012, ch. 19, art. 346

2012, c. 19, s. 346 Application made jointly

  (4) The application for the approval referred  (4) La socit de portefeuille dassurances et  Demande   to in subsection (3) must be made jointly by the 40le mandataire admissible prsentent conjointe- 40 conjointe   insurance holding company and the eligible ment la demande en vue dobtenir lagrment   agent. vis au paragraphe (3).

190
Matters for consideration

Jobs and Growth, 2012

60-61 ELIZ. II

Consequence of revocation of approval

Disposition of shareholdings

Representations

Appeal

(5) Pour dcider sil accorde lagrment vis (5) The Minister, in determining whether to Facteurs considrer grant the approval referred to in subsection (3), au paragraphe (3), le ministre prend en shall take into account all matters that he or she considration tous les facteurs quil estime considers relevant, including those set out in indiqus, notamment ceux viss aux alinas 5 paragraphs 947(1)(a) to (g). 5 947(1)a) g).    (6) If an approval referred to in subsection  (6) En cas de rvocation de lagrment vis Consquence de   la rvocation de (3) is revoked, the insurance holding company au paragraphe (3), la socit de portefeuille lagrment   shall delete any entry in its securities register in dassurances supprime de son registre des   respect of the recording of the issuance of shares valeurs mobilires toute indication lgard de   to the eligible agent. 10linscription de lmission des actions au 10   mandataire admissible.       (7) If an insurance holding company or an  (7) Si le mandataire admissible ou la socit Disposition des   actions eligible agent fails to comply with any under- de portefeuille dassurances contrevient tout   taking or term or condition in relation to an engagement ou toute condition ou modalit   approval referred to in subsection (3), or if an dont lagrment vis au paragraphe (3) est 15   eligible agent ceases to be an eligible agent, the 15assorti, ou si le mandataire admissible cesse   Minister may, if the Minister considers it to be dtre mandataire admissible, le ministre peut,   in the public interest to do so, by order, direct sil lestime dans lintrt du public, par arrt,   the eligible agent or former eligible agent and imposer lobligation au mandataire admissible   any person controlled by the eligible agent or ainsi qu toute personne que celui-ci contrle 20   former eligible agent to dispose of any number 20ou la personne qui cesse dtre mandataire   of shares of the insurance holding company admissible ainsi qu toute autre personne que   beneficially owned by the eligible agent or celle-ci contrle de se dpartir du nombre   former eligible agent or the persons controlled dactions prcis dans larrt de la   by the eligible agent or former eligible agent socit de portefeuille dassurances dont lun ou 25   that the Minister specifies in the order, within 25plusieurs dentre eux ont la proprit effective,   the time specified in the order and in the dans le dlai et selon la rpartition quil tablit.   proportion, if any, as between the eligible agent    or former eligible agent and the persons    controlled by the eligible agent or former    eligible agent that is specified in the order. 30      (8) No direction shall be made under sub-  (8) Le ministre est tenu de donner chaque Observations   section (7) unless the Minister has provided personne vise par larrt et la socit de   each person to whom the direction relates and portefeuille dassurances en cause la possibilit 30   the insurance holding company concerned with de prsenter leurs observations sur lobjet de   a reasonable opportunity to make representa- 35larrt quil envisage de prendre.   tions in respect of the subject-matter of the     direction.      (9) Any person with respect to whom a  (9) La personne vise par larrt peut, dans Appel   direction has been made under subsection (7) les trente jours qui suivent sa prise, en appeler   may, within 30 days after the date of the 40conformment larticle 1020. 35  direction, appeal the matter in accordance with  section 1020. 150. Section 955 of the Act is amended by adding the following after subsection (3): 150. Larticle 955 de la mme loi est modifi par adjonction, aprs le paragraphe (3), de ce qui suit :

2011-2012
Consequence of suspension of approval

Emploi et croissance (2012) 191    (4) If an approval referred to in subsection  (4) En cas de suspension de lagrment vis Consquence de   la suspension de 954(3) is suspended, the eligible agent shall not au paragraphe 954(3), le mandataire admissible   lagrment exercise, in person or by proxy, any voting ne peut, ni en personne ni par voie de fond de   rights attached to any share of the insurance pouvoir, exercer les droits de vote attachs aux   holding company that is beneficially owned by 5actions de la socit de portefeuille dassurances 5   the eligible agent. quil dtient en proprit effective. 151. Subsection 957(1) of the Act is replaced by the following: 151. Le paragraphe 957(1) de la mme loi est remplac par ce qui suit :
2001, ch. 9, art. 465

2001, c. 9, s. 465

Application to court

957. (1) If a person fails to comply with a 957. (1) En cas dinobservation de larrt Demande direction made under subsection 954(7) or 10 prvu aux paragraphes 954(7) ou 956(1), une 10 dordonnance judiciaire 956(1), an application on behalf of the Minister ordonnance dexcution peut, au nom du may be made to a court for an order to enforce ministre, tre requise dun tribunal. the direction. 152. Subsection 1020(1) of the Act is 152. Le paragraphe 1020(1) de la mme replaced by the following: 15 loi est remplac par ce qui suit : 1020. (1) An appeal lies to the Federal Court from any direction of the Minister made under subsection 428(7), 432(1), 954(7) or 956(1). Jobs and Economic Growth Act
2001, ch. 9, art. 465

2001, c. 9, s. 465

Appeal to Federal Court

1020. (1) Est susceptible dappel devant la 15 Appel Cour fdrale la dcision du ministre prise aux termes des paragraphes 428(7), 432(1), 954(7) ou 956(1). Loi sur lemploi et la croissance conomique
2010, ch. 12

2010, c. 12

153. Larticle 2073 de la version anglaise 153. Section 2073 of the English version of the Jobs and Economic Growth Act is 20 de la Loi sur lemploi et la croissance 20 conomique est modifi par remplacement amended by replacing the portion of subsecdu passage du paragraphe 402(1) prcdant tion 402(1) that it enacts before paragraph lalina a) qui y est dict par ce qui suit : (a) with the following:
Disposition Disposition 402. (1) If, with respect to any bank, a 402. (1) If, with respect to any bank, a person contravenes section 372 or subsection 25 person contravenes section 372 or subsection 25 373(1), 374(1) or 375(1) or section 376.1 or 373(1), 374(1) or 375(1) or section 376.1 or 376.2, subsection 377(1) or section 377.1 or 376.2, subsection 377(1) or section 377.1 or 377.2 or fails to comply with an undertaking 377.2 or fails to comply with an undertaking referred to in subsection 390(2) or with any referred to in subsection 390(2) or with any terms and conditions imposed under section 30 terms and conditions imposed under section 30 397, the Minister may, if the Minister considers 397, the Minister may, if the Minister considers it in the public interest to do so, by order, direct it in the public interest to do so, by order, direct that person and any person controlled by that that person and any person controlled by that person to person to

Coordinating Amendments
2010, c. 12

Dispositions de coordination

154. (1) In this section, other Act means 35 154. (1) Au prsent article, autre loi 35 2010, ch. 12 the Jobs and Economic Growth Act. sentend de la Loi sur lemploi et la croissance conomique.

192

Jobs and Growth, 2012 (2) On the first day on which both section 2062 of the other Act and section 110 of this Act are in force, section 381 of the Bank Act is replaced by the following:

60-61 ELIZ. II

(2) Ds le premier jour o larticle 2062 de lautre loi et larticle 110 de la prsente loi sont tous deux en vigueur, larticle 381 de la Loi sur les banques est remplac par ce qui suit : 5

Exception small holdings

381. Despite section 379, if, as a result of a 5 381. Par drogation larticle 379, si, aprs Exception le transfert ou lmission dactions dune transfer or issue of shares of a class of shares, or catgorie donne ou de parts sociales une of membership shares, of a bank to a person, personne autre quun mandataire admissible, le other than an eligible agent, the total number of nombre total dactions de cette catgorie 10 shares of that class registered in the securities register of the bank, or the total number of 10 inscrites son registre des valeurs mobilires ou de parts sociales inscrites son registre des membership shares registered in the members membres au nom de cette personne nexcde register of the bank, as the case may be, in the pas cinq mille ni un dixime pour cent des name of that person would not exceed 5,000 and actions en circulation de cette catgorie, ou des 15 would not exceed 0.1% of the outstanding shares of that class or of the outstanding 15 parts sociales, selon le cas, la banque est en droit de prsumer quil ny a ni acquisition ni membership shares, as the case may be, the augmentation dintrt substantiel dans cette bank is entitled to assume that no person is catgorie dactions ou dans ces parts sociales du acquiring or increasing a significant interest in fait du transfert ou de lmission. that class of shares or in membership shares of 20 the bank as a result of that issue or transfer of 20 shares or membership shares. (3) Ds le premier jour o le paragraphe (3) On the first day on which both 2071(2) de lautre loi et le paragraphe 116(1) subsection 2071(2) of the other Act and de la prsente loi sont tous deux en vigueur, le subsection 116(1) of this Act are in force, subsection 401.2(2.1) of the Bank Act is 25 paragraphe 401.2(2.1) de la Loi sur les banques est remplac par ce qui suit : replaced by the following: 25

Certain foreign banks excluded

(2.1) Le paragraphe (2) ne permet pas la (2.1) Subsection (2) does not permit a bank Exclusion de certaines banque dinscrire dans son registre des valeurs to record in its securities register or members banques trangres mobilires ou son registre des membres le register a transfer or issue of any share or membership share of the bank to a foreign bank 30 transfert ou lmission de ses actions ou de ses parts sociales la banque trangre qui en est 30 that is a foreign bank by reason only of une du seul fait quil sagit dune entit vise paragraph (f) of the definition foreign bank lalina f) de la dfinition de banque tranin section 2. gre larticle 2. (4) Si larticle 2073 de lautre loi entre en (4) If section 2073 of the other Act comes into force before section 153 of this Act, then 35 vigueur avant larticle 153 de la prsente loi: 35 (a) that section 153 and the heading before it are deemed never to have come into force and are repealed; and (b) the portion of subsection 402(1) of the English version of the Bank Act preceding 40 paragraph (a) is replaced by the following: a) cet article 153 et lintertitre le prcdant sont rputs ne pas tre entrs en vigueur et sont abrogs; b) le passage du paragraphe 402(1) de la version anglaise de la Loi sur les banques 40 prcdant lalina a) est remplac par ce qui suit : 402. (1) If, with respect to any bank, a Disposition person contravenes section 372 or subsection 373(1), 374(1) or 375(1) or section 376.1 or 45

Disposition

402. (1) If, with respect to any bank, a person contravenes section 372 or subsection 373(1), 374(1) or 375(1) or section 376.1 or

2011-2012

Emploi et croissance (2012) 376.2, subsection 377(1) or section 377.1 or 376.2, subsection 377(1) or section 377.1 or 377.2 or fails to comply with an undertaking 377.2 or fails to comply with an undertaking referred to in subsection 390(2) or with any referred to in subsection 390(2) or with any terms and conditions imposed under section terms and conditions imposed under section 397, the Minister may, if the Minister considers 5 397, the Minister may, if the Minister considers 5 it in the public interest to do so, by order, direct it in the public interest to do so, by order, direct that person and any person controlled by that that person and any person controlled by that person to person to (5) Si lentre en vigueur de larticle 2073 (5) If section 2073 of the other Act comes into force on the same day as section 153 of 10 de lautre loi et celle de larticle 153 de la 10 prsente loi sont concomitantes, cet article this Act, then that section 153 is deemed to 153 est rput tre entr en vigueur avant cet have come into force before that section 2073. article 2073.

193

2012, c. 19

155. Ds le premier jour o, la fois, 155. On the first day on which both 2012, ch. 19 larticle 117 de la prsente loi est en vigueur 15 section 117 of this Act is in force and subsection 348(2) of the Jobs, Growth and 15 et les effets du paragraphe 348(2) de la Loi sur lemploi, la croissance et la prosprit Long-term Prosperity Act has produced its durable ont t produits, le paragraphe effects, subsection 401.3(4) of the Bank Act, 401.3(4) de la Loi sur les banques, dict as enacted by section 117 of this Act, is par larticle 117 de la prsente loi, devient le 20 renumbered as subsection 401.3(5) and is repositioned accordingly if required. 20 paragraphe 401.3(5) et, au besoin, est dplac en consquence. DIVISION 2 SHIPPING Canada Shipping Act, 2001 156. Paragraph 16(4)(d) of the Canada Shipping Act, 2001 is replaced by the following: (d) the applicant has not paid a fee for services related to the document or has not 25 paid a fine or penalty imposed on them under this Act; or SECTION 2 MARINE MARCHANDE Loi de 2001 sur la marine marchande du Canada 156. Lalina 16(4)d) de la Loi de 2001 sur la marine marchande du Canada est remplac 25 par ce qui suit : d) si le demandeur na pas pay les droits verser pour un service li au document ou a omis de payer une amende ou une sanction infliges sous le rgime de la prsente loi; 157. Le sous-alina 20(1)g)(i) de la mme 30 2001, ch. 29, al. 72g) loi est remplac par ce qui suit : (i) soit le demandeur na pas pay les droits verser pour un service li au document, 158. Le paragraphe 32(5) de la mme loi 35 est remplac par ce qui suit :
2001, ch. 26

2001, c. 26

2001, c. 29, par. 72(g)

157. Subparagraph 20(1)(g)(i) of the Act is replaced by the following: (i) the applicant has not paid a fee for 30 services related to the document, or 158. Subsection 32(5) of the Act is replaced by the following:

Variations of externally produced material

  (4.1) A regulation made under this Act on  (4.1) Peut tre incorpor par renvoi dans un  Modifications   un document the recommendation of the Minister of Trans- 35rglement pris sur recommandation du ministre   externe port or on the joint recommendation of that des Transports ou sur recommandation   Minister and the Minister of Natural Resources conjointe de ce ministre et du ministre des 40  Ressources naturelles tout document, produit

194

Jobs and Growth, 2012 60-61 ELIZ. II   may incorporate by reference material produced par le ministre des Transports, modifiant de   by the Minister of Transport that varies material quelque faon que ce soit un document   incorporated by reference under subsection (1). incorpor par renvoi en vertu du paragraphe (1). (5) Lincorporation par renvoi effectue en (5) Material referred to in subsections (1) to Porte de (4) may be incorporated by reference as 5 vertu de lun des paragraphes (1) (4) peut viser 5 lincorporation amended from time to time or as it exists on a le document soit dans sa version une date particular date. Material referred to in subsecdonne, soit avec ses modifications successives. tion (4.1) that is to be incorporated by reference Celle effectue en vertu du paragraphe (4.1) vise must be incorporated as it exists on a particular le document dans sa version une date donne. 10 date. 159. Subsection 35(1) of the Act is amended by striking out and at the end of paragraph (f) and by adding the following after paragraph (g): 159. Le paragraphe 35(1) de la mme loi 10 est modifi par adjonction, aprs lalina g), de ce qui suit : h) prciser les services pour lapplication de lalina 36.1(1)d); i) prciser les services lgard desquels 15 larticle 36.1 ne sapplique pas ou les circonstances dans lesquelles cet article ne sapplique pas.

Scope of incorporation

 (h) specifying the services for the purposes 15   of paragraph 36.1(1)(d); and   (i) specifying the services to which section   36.1 does not apply or the circumstances in    which that section does not apply.  

160. (1) Subsection 36(1) of the French 20 160. (1) Le paragraphe 36(1) de la version franaise de la mme loi est remplac par ce 20 version of the Act is replaced by the qui suit : following:
Crances de Sa Majest

36. (1) Les droits imposs sous le rgime 36. (1) Les droits imposs sous le rgime Crances de Sa Majest des alinas 35(1)g) ou (3)d) et les intrts des alinas 35(1)g) ou (3)d) et les intrts affrents constituent des crances de Sa Majest 25 affrents constituent des crances de Sa Majest du chef du Canada, dont le recouvrement peut du chef du Canada, dont le recouvrement peut 25 tre poursuivi ce titre devant tout tribunal tre poursuivi ce titre devant tout tribunal comptent. comptent. (2) The portion of subsection 36(2) of the (2) Le passage du paragraphe 36(2) de la French version of the Act before paragraph 30 version franaise de la mme loi prcdant 30 (a) is replaced by the following: lalina a) est remplac par ce qui suit :

Paiement des droits

(2) Les droits imposs sous le rgime des alinas 35(1)g) ou (3)d) et les intrts affrents frappant un btiment sont payer :

(2) Les droits imposs sous le rgime des alinas 35(1)g) ou (3)d) et les intrts affrents frappant un btiment sont payer :

Paiement des droits

Services provided by third parties

161. The Act is amended by adding the 35 161. La mme loi est modifie par adjonc35 following after section 36: tion, aprs larticle 36, de ce qui suit :    36.1 (1) Unless otherwise provided in the  36.1 (1) Sauf disposition contraire des rServices rendus   par des tiers regulations, any person or organization that glements, la personne ou lorganisation qui   provides, in the exercise of powers or the fournit lun ou lautre des services ci-aprs dans   performance of duties under this Act in 40lexercice, aux termes dun accord ou dun   accordance with an agreement or arrangement arrangement conclu par le ministre des Trans- 40   entered into by the Minister of Transport under ports en vertu de lalina 10(1)c), dattributions   paragraph 10(1)(c), any of the following prvues sous le rgime de la prsente loi peut, si

2011-2012

Not public money

Non-application of certain regulations

Emploi et croissance (2012) 195   services may, if that person or organization is elle ne fait pas partie de ladministration   not part of the federal public administration, set publique fdrale, fixer les droits qui doivent   the fees to be paid to it for those services: lui tre verss pour ces services :      (a) services related to a Canadian maritime  a) les services lis tout document maritime    document; 5 5 canadien;      (b) services related to any approvals or  b) les services lis toute approbation,    certifications;  homologation ou certification;    (c) the conduct or witnessing of tests; and  c) la conduite dessais ou la prsence dune     personne des essais;  (d) services specified in the regulations.      d) les services prciss par rglement. 10      (2) Unless otherwise provided in the regula- 10 (2) Sauf disposition contraire des rglements, Pas des fonds   publics tions, the fees referred to in subsection (1) are les droits viss au paragraphe (1) ne constituent   not public money within the meaning of the pas des fonds publics au sens de la Loi sur la   Financial Administration Act and the User Fees gestion des finances publiques et la Loi sur les   Act does not apply in respect of them. frais dutilisation ne sapplique pas leur gard. 15      (3) Unless otherwise provided in the regula- 15 (3) Sauf disposition contraire des rglements, Non-application   de certains tions, the regulations made under paragraph les rglements pris en vertu de lalina 35(1)g)   rglements 35(1)(g) do not apply in respect of any service ne sappliquent pas lgard de la prestation,   referred to in any of paragraphs (1)(a) to (d) that par une personne ou organisation qui ne fait pas   is provided by any person or organization that is partie de ladministration publique fdrale, de 20   not part of the federal public administration in 20lun ou lautre des services viss aux alinas   the exercise of powers or the performance of (1)a) d) dans lexercice, aux termes dun   duties under this Act in accordance with an accord ou dun arrangement conclu par le   agreement or arrangement entered into by the ministre des Transports en vertu de lalina   Minister of Transport under paragraph 10(1)(c). 10(1)c), dattributions prvues sous le rgime de 25  la prsente loi. Services Provided by Classification Societies Services rendus par les socits de classification

Setting of fees Canada Shipping Act, 2001

162. (1) A classification society that pro- 25 162. (1) La socit de classification qui Fixation des droits Loi de fournit, durant la priode commenant le 1er vides, during the period beginning on July 1, 2001 sur la marine 2007 and ending on the day before the day on juillet 2007 et se terminant la veille de la date marchande du which this Act receives royal assent, any of de sanction de la prsente loi, lun ou lautre 30 Canada the following services in the exercise of des services ci-aprs dans lexercice, aux powers or the performance of duties under 30 termes dun accord ou dun arrangement the Canada Shipping Act, 2001 in accordance conclu par le ministre des Transports en with an agreement or arrangement entered vertu de lalina 10(1)c) de la Loi de 2001 sur into by the Minister of Transport under la marine marchande du Canada, dattribu- 35 paragraph 10(1)(c) of that Act may set the tions prvues sous le rgime de cette loi peut fees to be paid to it for those services: 35 fixer les droits qui doivent lui tre verss pour ces services : (a) services related to a Canadian maritime document; (b) services related to any approvals or certifications; and (c) the conduct or witnessing of tests. 40 a) les services lis tout document mari40 time canadien; b) les services lis toute approbation, homologation ou certification;

196

Jobs and Growth, 2012 c) la conduite dessais ou la prsence dune personne des essais.

60-61 ELIZ. II

Not public money

(2) The fees referred to in subsection (1) are not public money within the meaning of the Financial Administration Act and the User Fees Act does not apply in respect of them.

(2) Les droits ne constituent pas des fonds Pas des fonds publics publics au sens de la Loi sur la gestion des finances publiques et la Loi sur les frais 5 dutilisation ne sapplique pas leur gard.

Non-application of certain regulations

(3) The regulations made under para- 5 (3) Les rglements pris en vertu de lalina Non-application de certains 35(1)g) de la Loi de 2001 sur la marine graph 35(1)(g) of the Canada Shipping Act, rglements marchande du Canada ne sappliquent pas 2001 do not apply in respect of any service lgard de la prestation, durant la priode 10 referred to in any of paragraphs (1)(a) to (c) commenant le 1er juillet 2007 et se terminant that is provided, during the period beginning on July 1, 2007 and ending on the day before 10 la veille de la date de sanction de la prsente the day on which this Act receives royal loi, de lun ou lautre des services viss aux assent, by a classification society in the alinas (1)a) c) par une socit de classifiexercise of powers or the performance of cation dans lexercice, aux termes dun 15 duties under that Act in accordance with an accord ou dun arrangement conclu par le agreement or arrangement entered into by 15 ministre des Transports en vertu de lalina the Minister of Transport under paragraph 10(1)c) de cette loi, dattributions prvues 10(1)(c) of that Act. sous le rgime de la mme loi. 163. (1) A classification society that pro163. (1) La socit de classification qui 20 Fixation des droits Loi sur vides, during the period beginning on Janfournit, durant la priode commenant le 1er la marine marchande du uary 1, 1999 and ending on June 30, 2007, 20 janvier 1999 et se terminant le 30 juin 2007, Canada any of the following services in the exercise of lun ou lautre des services ci-aprs dans powers or the performance of duties under lexercice, aux termes dun accord ou dun the Canada Shipping Act in accordance with arrangement conclu par le ministre des 25 an agreement or arrangement entered into Transports en vertu de lalina 8(1)c) de la by the Minister of Transport under para- 25 Loi sur la marine marchande du Canada, graph 8(1)(c) of that Act may set the fees to dattributions prvues sous le rgime de cette be paid to it for those services: loi peut fixer les droits qui doivent lui tre 30 verss pour ces services : (a) services related to an inspection certificate; (b) services related to any approvals or 30 certifications; and (c) the conduct or witnessing of tests. a) les services lis tout certificat dinspection; b) les services lis toute approbation, homologation ou certification; c) la conduite dessais ou la prsence 35 dune personne des essais.

Setting of fees Canada Shipping Act

Not public money

(2) The fees referred to in subsection (1) (2) Les droits ne constituent pas des fonds Pas des fonds publics are not public money within the meaning of publics au sens de la Loi sur la gestion des the Financial Administration Act and are not 35 finances publiques et ne sont pas assujettis au subject to subsection 408(2) of the Canada paragraphe 408(2) de la Loi sur la marine 40 Shipping Act. marchande du Canada. (3) The User Fees Act does not apply in (3) La Loi sur les frais dutilisation ne respect of the fees referred to in subsection sapplique pas lgard des droits. (1). 40
Loi sur les frais dutilisation

User Fees Act

2011-2012
Non-application of certain regulations

Emploi et croissance (2012)

197

164. Les rglements pris en vertu de 164. The regulations made under paraNon-application de certains lalina 231(1)d), des paragraphes 408(1) ou graph 231(1)(d), subsections 408(1) or (4) or rglements paragraphs 657(1)(l) or (m) of the Canada (4) ou des alinas 657(1)l) ou m) de la Loi sur la marine marchande du Canada ne sapShipping Act do not apply in respect of any service referred to in any of paragraphs 5 pliquent pas lgard de la prestation, 5 durant la priode commenant le 1er janvier 163(1)(a) to (c) that is provided, during the period beginning on January 1, 1999 and 1999 et se terminant le 30 juin 2007, de lun ending on June 30, 2007, by a classification ou lautre des services viss aux alinas society in the exercise of powers or the 163(1)a) c) par une socit de classification performance of duties under that Act. 10 dans lexercice dattributions prvues sous le 10 rgime de cette loi. Coming into Force Entre en vigueur 165. (1) Les articles 160 et 162 sont rputs tre entrs en vigueur le 1er juillet 2007.
1er juillet 2007

July 1, 2007

165. (1) Sections 160 and 162 are deemed to have come into force on July 1, 2007. (2) Subsection 163(3) is deemed to have come into force on March 31, 2004.

March 31, 2004

(2) Le paragraphe 163(3) est rput tre 15 31 mars 2004 entr en vigueur le 31 mars 2004.
1er janvier 1999

January 1, 1999

(3) Subsections 163(1) and (2) and section 15 (3) Les paragraphes 163(1) et (2) et 164 are deemed to have come into force on larticle 164 sont rputs tre entrs en January 1, 1999. vigueur le 1er janvier 1999. DIVISION 3 PRESERVING THE STABILITY AND STRENGTH OF CANADAS FINANCIAL SECTOR SECTION 3 MAINTIEN DE LA STABILIT ET DE LA
VIGUEUR DU SECTEUR FINANCIER CANADIEN

R.S., c. C-3

Canada Deposit Insurance Corporation Act

Loi sur la Socit dassurance-dpts du Canada

L.R., ch. C-3

2009, c. 2, s. 245(7)

Stay eligible financial contracts

166. (1) Subsection 39.15(7.1) of the Ca166. (1) Le paragraphe 39.15(7.1) de la 20 2009, ch. 2, par. 245(7) nada Deposit Insurance Corporation Act is Loi sur la Socit dassurance-dpts du 20 Canada est remplac par ce qui suit : replaced by the following:   (7.01) If an order directing the incorporation  (7.01) En cas de prise dun dcret ordonnant  Suspension   of a bridge institution is made, the actions la constitution dune institution-relais, les oprelative aux   referred to in subsection (7) are not to be taken rations vises au paragraphe (7) ne peuvent tre 25 contrats financiers   admissibles during the period beginning on the coming into accomplies durant la priode commenant   force of the order and ending on the following 25lentre en vigueur du dcret et se terminant le     business day at 5:00 p.m. at the location of the jour ouvrable suivant 17 heures, heure du lieu   Corporations head office, by reason only of o se trouve le sige social de la Socit, en   30  (a) the federal member institutions insol- raison uniquement :    vency;  a) soit de linsolvabilit de linstitution      (b) the making of an order appointing the 30 fdrale membre;    Corporation as receiver in respect of the  b) soit de la prise du dcret nommant la    federal member institution or the making of  Socit squestre lgard de linstitution    the order directing the incorporation of the  fdrale membre ou de la prise du dcret 35    bridge institution; or  ordonnant la constitution de linstitution  relais;

198

Exception

Definition of business day

Jobs and Growth, 2012 60-61 ELIZ. II    (c) the eligible financial contract being  c) soit de la cession du contrat financier    assigned to or assumed by the bridge  admissible linstitution-relais ou de sa prise    en charge par celle-ci.  institution.    (7.02) Subsection (7.01) does not apply in  (7.02) Le paragraphe (7.01) ne sapplique  Exception   respect of an eligible financial contract between 5pas relativement aux contrats financiers admis- 5   the federal member institution and a clearing sibles conclus entre linstitution fdrale mem  house, as defined in section 2 of the Payment bre et soit une chambre de compensation, au   Clearing and Settlement Act, that provides sens de larticle 2 de la Loi sur la compensation   clearing and settlement services for a clearing et le rglement des paiements, qui offre les   and settlement system designated under section 10services de compensation et de rglement pour 10   4 of that Act or between the federal member un systme de compensation et de rglement   institution and a securities and derivatives qui, aux termes de larticle 4 de cette loi, est   clearing house as defined in subsection 13.1(3) assujetti la partie I de celle-ci, soit une   of that Act. chambre spcialise au sens du paragraphe    13.1(3) de la mme loi. 15      (7.03) For the purpose of subsection (7.01), 15 (7.03) Pour lapplication du paragraphe Dfinition de   jour ouvrable business day means a day other than a (7.01), jour ouvrable sentend dun jour   Saturday, a Sunday or any other day on which autre quun samedi, un dimanche ou tout autre   the clearing and settlement systems operated by jour o les systmes de compensation et   the Canadian Payments Association are closed. rglement exploits par lAssociation cana- 20  dienne des paiements sont ferms. (7.1) If an order directing the incorporation 20 (7.1) Si un dcret ordonnant la constitution Engagement de la Socit of a bridge institution is made and the Corporadune institution-relais est pris et que la Socit contrats financiers tion undertakes to unconditionally guarantee the sengage soit garantir sans condition le admissibles payment of any amount due or that may become paiement de toute somme qui est due par 25 due by the federal member institution, in linstitution fdrale membre ou qui pourrait le accordance with the provisions of the eligible 25 devenir aux termes du contrat financier admisfinancial contract, or to ensure that all obligasible, soit veiller ce que les obligations de tions of the federal member institution arising linstitution fdrale membre rsultant du contrat soient prises en charge par linstitution- 30 from the eligible financial contract will be relais, les oprations vises au paragraphe (7) ne assumed by the bridge institution, the actions referred to in subsection (7) are not to be taken 30 peuvent tre accomplies en raison uniquement : by reason only of a) soit de linsolvabilit de linstitution (a) the federal member institutions insolvency; (b) the making of an order appointing the Corporation as receiver in respect of the 35 federal member institution or the making of the order directing the incorporation of the bridge institution; or fdrale membre; b) soit de la prise du dcret nommant la 35 Socit squestre lgard de linstitution fdrale membre ou de la prise du dcret ordonnant la constitution de linstitutionrelais;

Corporations undertaking eligible financial contracts

Agreements overridden

c) soit de la cession du contrat financier 40 admissible linstitution-relais ou de sa prise (c) the eligible financial contract being assigned to or assumed by the bridge 40 en charge par celle-ci. institution.    (7.11) Any stipulation in an eligible financial  (7.11) Est inoprante toute disposition dun Incompatibilit   contrat financier admissible, selon le cas : contract is of no force or effect if it

2011-2012                         

Emploi et croissance (2012)  (a) has the effect of providing for or permit-  a) dont leffet est de prvoir ou dautoriser  ting anything that, in substance, is contrary to  quoi que ce soit qui, pour lessentiel, est   incompatible avec les paragraphes (7.01) ou subsection (7.01) or (7.1); or   (7.1); (b) provides, in substance, that, by reason of   the occurrence of any circumstance described 5 b) qui prvoit, pour lessentiel, que, en raison 5  in any of paragraphs (7.01)(a) to (c) and  de la survenance de lune ou lautre des  (7.1)(a) to (c), the federal member institution  situations vises aux alinas (7.01)a) c) ou  ceases to have the rights or, in the case of a  (7.1)a) c), linstitution fdrale membre est  bridge institution, does not have the rights  dchue des droits ou, dans le cas de  to use or deal with assets that the federal 10 linstitution-relais, na pas les droits que 10  member institution or bridge institution  lune ou lautre aurait normalement de se   servir des biens viss ou de faire dautres would otherwise have.   oprations leur gard.

199

2007, c. 29, s. 103(1)

financial collateral garantie financire 1996, c. 6, s. 41

(2) La dfinition de garantie financire , (2) The definition financial collateral in 2007, ch. 29, au paragraphe 39.15(9) de la mme loi, est 15 par. 103(1) subsection 39.15(9) of the Act is replaced by the following: 15 remplace par ce qui suit :   financial collateral has the same meaning as  garantie financire Sentend au sens du garantie   financire in subsection 13(2) of the Payment Clearing paragraphe 13(2) de la Loi sur la compensation   financial et le rglement des paiements. and Settlement Act. collateral 167. Larticle 39.18 de la mme loi devient 20 1996, ch. 6, 167. Section 39.18 of the Act is renumart. 41 bered as subsection 39.18(1) and is amended 20 le paragraphe 39.18(1) et est modifi par adjonction de ce qui suit : by adding the following:    (2) Subsection (1) does not apply to subsec-  (2) Le paragraphe (1) ne sapplique pas aux Exception   tions 39.15(7.01), (7.02), (7.11) and (7.2) and, paragraphes 39.15(7.01), (7.02), (7.11) et (7.2)   only for the purpose of interpreting those et, seulement pour linterprtation de lun ou 25   subsections, to subsections 39.15(7), (7.03) 25lautre de ces paragraphes, aux paragraphes   39.15(7), (7.03) et (9). and (9). Payment Clearing and Settlement Act Loi sur la compensation et le rglement des paiements
1996, ch. 6, ann.

Exception

1996, c. 6, Sch.

2012, c. 5, s. 213(2)

168. Les dfinitions de chambre de 168. The definitions clearing and settle2012, ch. 5, par. 213(2) compensation et systme de compensation ment system and clearing house in section et de rglement , larticle 2 de la Loi sur la 30 2 of the Payment Clearing and Settlement Act are replaced by the following: 30 compensation et le rglement des paiements, sont respectivement remplaces par ce qui suit : clearing and settlement system means a system or arrangement for the clearing or settlement of payment obligations or payment messages in which chambre de compensation Outre une cham chambre de bre spcialise au sens du paragraphe 13.1(3), 35 compensation clearing house socit, socit de personnes, association, agence ou autre entit, lexception de la (a) there are at least three participants, at 35 banque et dune bourse de valeurs, qui offre les services dun systme de compensation et de least one of which is a Canadian participant 40 rglement. and at least one of which has its head office in a jurisdiction other than the jurisdiction where the head office of the clearing house is located; 40

clearing and settlement system systme de compensation et de rglement

200

Jobs and Growth, 2012 (b) clearing or settlement is all or partly in Canadian dollars; and

60-61 ELIZ. II

clearing house chambre de compensation

systme de compensation et de rglement systme de compensation et Systme ou arrangement visant le rglement ou de rglement clearing and la compensation des obligations montaires ou (c) except in the case of a system or settlement des messages de paiement, comportant au moins system arrangement for the clearing or settlement of derivatives contracts, the payment obligations 5 trois tablissements participants, dont lun est 5 un participant canadien et lun a son sige social that arise from clearing within the system or dans une administration autre que celle dans arrangement are ultimately settled through laquelle se trouve le sige social de la chambre adjustments to the account or accounts of one de compensation, utilisant le dollar canadien or more of the participants at the Bank. pour au moins une partie de ses oprations, et, 10 For greater certainty, it includes a system or 10 sauf lorsquil sagit dun systme ou dun arrangement for the clearing or settlement of arrangement pour le rglement ou la compensasecurities transactions, derivatives contracts, tion de contrats drivs, donnant lieu, une fois le foreign exchange transactions or other transacrglement ou la compensation faits, lajustetions if the system or arrangement also clears or ment du compte que dtiennent la banque lun 15 settles payment obligations arising from those 15 ou plusieurs des tablissements participants. Il transactions. est entendu que la prsente dfinition vise aussi le systme ou larrangement pour le rglement clearing house means a corporation, associaou la compensation des contrats drivs, des tion, partnership, agency or other entity that oprations sur des valeurs mobilires, des 20 provides clearing or settlement services for a clearing and settlement system. It includes a 20 oprations utilisant des devises trangres ou de toutes autres oprations lgard desquelles securities and derivatives clearing house, as le systme ou larrangement opre compensadefined in subsection 13.1(3), but does not tion ou rglement des obligations de paiement. include a stock exchange or the Bank. 169. (1) Paragraph 8(1)(c) of the Act is 169. (1) Lalina 8(1)c) de la mme loi est 25 25 remplac par ce qui suit : replaced by the following: (c) if a payment is made, property is delivered or an interest in, or in Quebec a right to, property is transferred in accordance with the settlement rules of a designated clearing and settlement system, the payment, 30 delivery or transfer shall not be required to be reversed, repaid or set aside. c) si un paiement est effectu, un bien est dlivr ou un intrt dans un bien ou, au Qubec, un droit relatif un bien est transfr en conformit avec les rgles applicables au 30 rglement tablies pour un systme de compensation et de rglement, le paiement, la dlivrance ou le transfert na pas faire lobjet dune criture de contre-passation, de 35 remboursement ou dannulation. (2) Larticle 8 de la mme loi est modifi par adjonction, aprs le paragraphe (3), de ce qui suit :

(2) Section 8 of the Act is amended by adding the following after subsection (3):
Sections 39.15 and 39.152 of Canada Deposit Insurance Corporation Act

  (3.1) Despite subsections (1) to (3) and the 35 (3.1) Malgr les paragraphes (1) (3) et les  Articles 39.15 et   settlement rules, no action may be taken in rgles applicables au rglement, aucune opra- 40 39.152 de la Loi   sur la Socit respect of an eligible financial contract, as tion ne peut tre accomplie relativement un dassurance  dpts du defined in subsection 39.15(9) of the Canada contrat financier admissible, au sens du paraCanada   Deposit Insurance Corporation Act, if it is graphe 39.15(9) de la Loi sur la Socit   prevented by subsection 39.15(7.01), (7.1) or 40dassurance-dpts du Canada, si elle ne peut   (7.11) or section 39.152 of that Act. ltre aux termes des paragraphes 39.15(7.01), 45  (7.1) ou (7.11) ou de larticle 39.152 de cette loi. (3) Subsection 8(5) of the Act is replaced by the following: (3) Le paragraphe 8(5) de la mme loi est remplac par ce qui suit :

2011-2012
Interpretation

Emploi et croissance (2012) (5) Au prsent article, rgles applicables au (5) In this section, settlement rules means Dfinition rglement sentend des rgles, quel que soit le the rules, however established, that provide the texte qui les tablit, qui servent au calcul, au basis on which payment obligations, delivery rglement ou la compensation des obligations obligations or other transfers of property or interests in, or in Quebec rights to, property are 5 de paiement ou des obligations de dlivrance, 5 made, calculated, netted or settled and includes ou qui servent aux autres transferts de biens ou rules for the taking of action in the event that a dintrts dans des biens, ou, au Qubec, de participant is unable or likely to become unable droits relatifs des biens, y compris les rgles to meet its obligations to the clearing house, a qui prvoient les mesures prendre dans les cas central counter-party, other participants or the 10 o un tablissement participant ne peut ou ne 10 pourra vraisemblablement pas satisfaire ses Bank. obligations envers la chambre de compensation, lintermdiaire, les autres tablissement participants ou la banque. 170. (1) Subsection 13(1) of the Act is replaced by the following:

201

1999, c. 28, s. 133(1) Termination

170. (1) Le paragraphe 13(1) de la mme 15 1999, ch. 28, par. 133(1) loi est remplac par ce qui suit :

Fin de laccord 13. (1) Despite anything in any law relating 13. (1) Malgr toute autre rgle de droit to bankruptcy or insolvency or any order of a 15 portant sur la faillite ou linsolvabilit ou toute ordonnance dun tribunal relative une rorgacourt made in respect of a reorganization, nisation, un arrangement ou une mise sous 20 arrangement or receivership involving insolsquestre dans le cadre dune insolvabilit, toute vency, a party to a netting agreement may terminate the agreement and determine a net partie un accord de compensation peut, termination value or net settlement amount in 20 conformment aux termes de laccord, mettre accordance with the provisions of the agreement fin celui-ci et calculer le reliquat net ou le and the party entitled to the net termination montant net du rglement, la partie ayant droit 25 value or net settlement amount is to be a creditor celui-ci en devenant crancire de la personne of the party owing the net termination value or qui le doit. net settlement amount for that value or amount. 25

2007, c. 29, s. 111(1)

(2) The portion of subsection 13(1.1) of the Act before paragraph (a) is replaced by the following:

2007, ch. 29, par (2) Le passage du paragraphe 13(1.1) de la 111(1) mme loi prcdant lalina a) est remplac 30 par ce qui suit :

Eligible financial contract

Contrat financier (1.1) If a netting agreement referred to in (1.1) Si laccord de compensation vis au admissible subsection (1) is an eligible financial contract, a 30 paragraphe (1) est un contrat financier admissible, toute partie laccord peut, conformment party to the agreement may also, in accordance with the provisions of that agreement, deal with aux termes de laccord, procder toute financial collateral including opration lgard de la garantie financire 35 affrente, notamment :

Sections 39.15 and 39.152 of Canada Deposit Insurance Corporation Act

(3) Larticle 13 de la mme loi est modifi (3) Section 13 of the Act is amended by adding the following after subsection (1.1): 35 par adjonction, aprs le paragraphe (1.1), de ce qui suit :    (1.2) Malgr les paragraphes (1) et (1.1), 40 Articles 39.15 et  (1.2) Despite subsections (1) and (1.1), no   39.152 de la Loi action may be taken in respect of an eligible aucune opration ne peut tre accomplie   sur la Socit financial contract, as defined in subsection relativement un contrat financier admissible, dassurance  dpts du 39.15(9) of the Canada Deposit Insurance au sens du paragraphe 39.15(9) de la Loi sur la Canada   Corporation Act, if it is prevented by subsection 40Socit dassurance-dpts du Canada, si elle  39.15(7.01), (7.1) or (7.11) or section 39.152 of  that Act.

202

Jobs and Growth, 2012 60-61 ELIZ. II  ne peut ltre aux termes des paragraphes  39.15(7.01), (7.1) ou (7.11) ou de larticle  39.152 de cette loi. (4) The portion of subsection 13(2) of the Act before the definition financial collateral is replaced by the following: (4) Le passage du paragraphe 13(2) de la mme loi, prcdant la dfinition de accord 5 de compensation est remplac par ce qui suit :
Dfinitions

Interpretation

(2) Les dfinitions qui suivent sappliquent (2) The following definitions apply in this 5 au prsent article. section. (5) The definition financial collateral in (5) La dfinition de garantie financire , 10 subsection 13(2) of the Act is amended by au paragraphe 13(2) de la mme loi, est striking out or at the end of paragraph (b) modifie par adjonction, aprs lalina c), de and by adding the following after paragraph ce qui suit : (c): 10   (d) an assignment of a right to payment or  d) les cessions de droits au paiement ou la      dlivrance dtenus lencontre dune cham- 15  delivery against a clearing house, or     (e) any other collateral that is prescribed.  bre de compensation;   e) toute autre garantie prvue par rglement.

2007, c. 29, s. 111(2)

(6) The definition netting agreement in (6) La dfinition de accord de compen2007, ch. 29, par. 111(2) subsection 13(2) of the Act is replaced by the 15 sation , au paragraphe 13(2) de la mme loi, following: est remplace par ce qui suit : 20 netting agreement means an agreement be accord de compensation Accord conclu entre accord de compensation tween two or more financial institutions, des institutions financires, entre une ou netting agreement between the Bank and one or more financial plusieurs institutions financires et la banque institutions or between a participant and a 20 ou entre un tablissement participant et le client customer to which the participant provides auquel il fournit un service de compensation et 25 qui soit constitue un contrat financier admisclearing services that is sible, soit porte compensation ou extinction des (a) an eligible financial contract; or obligations de paiement, prsentes ou futures, (b) an agreement that provides for the netting avec le droit, prsent ou futur, de recevoir des or set-off or compensation of present or 25 paiements. 30 future obligations to make payments against the present or future rights to receive payments. 171. (1) Paragraph 13.1(1)(b) of the Act is 171. (1) Lalina 13.1(1)b) de la mme loi replaced by the following: 30 est remplac par ce qui suit : (b) interfering with the rights or remedies of a securities and derivatives clearing house in respect of any collateral that has been granted to it as security for the performance of an obligation incurred in respect of the clearing 35 and settlement services provided by the securities and derivatives clearing house. (2) Section 13.1 of the Act is amended by adding the following after subsection (1): b) dentraver lexercice des droits et recours de la chambre spcialise lgard des garanties qui lui ont t consenties pour 35 assurer lexcution dune obligation dcoulant des services de compensation et de rglement quelle fournit. (2) Larticle 13.1 de la mme loi est modifi par adjonction, aprs le paragraphe 40 (1), de ce qui suit :
2002, ch. 14, art. 1

netting agreement accord de compensation

2002, c. 14, s. 1

2011-2012
Sections 39.15 and 39.152 of Canada Deposit Insurance Corporation Act

Emploi et croissance (2012) 203    (1.1) Despite subsection (1), no action may  (1.1) Malgr le paragraphe (1), aucune Articles 39.15 et   39.152 de la Loi be taken in respect of an eligible financial opration ne peut tre accomplie relativement   sur la Socit contract, as defined in subsection 39.15(9) of  un contrat financier admissible, au sens du dassurance  dpts du the Canada Deposit Insurance Corporation Act, paragraphe 35.15(9) de la Loi sur la Socit Canada   if it is prevented by subsection 39.15(7.01), 5dassurance-dpts du Canada, si elle ne peut 5   (7.1) or (7.11) or section 39.152 of that Act. ltre aux termes des paragraphes 39.15(7.01),  (7.1) ou (7.11) ou de larticle 39.152 de cette loi. 172. The Act is amended by adding the following after section 23: 172. La mme loi est modifie par adjonction, aprs larticle 23, de ce qui suit :

Financial collateral

    RGLEMENTS REGULATIONS      24. The Governor in Council may make  24. Le gouverneur en conseil peut, par 10 Garantie   financire regulations prescribing collateral for the purpose 10rglement, prvoir des garanties pour lapplica  of paragraph (e) of the definition financial tion de lalina e) de la dfinition de garantie   financire , au paragraphe 13(2). collateral in subsection 13(2). DIVISION 4 FISHERIES Fisheries Act 173. Section 29 of the Fisheries Act is replaced by the following: SECTION 4 PCHES Loi sur les pches 173. Larticle 29 de la Loi sur les pches est 15 remplac par ce qui suit :
Filets, etc. obstruant le passage du poisson L.R., ch. F-14

R.S., c. F-14

Obstructing passage of fish or waters

29. (1) No person shall erect, use or main- 15 29. (1) Il est interdit de construire, dutiliser ou de mouiller tout engin ou quipement de tain any seine, net, weir or other fishing appliance that pche tel que filet simple, filet-pige ou senne qui : (a) unduly obstructs the passage of fish in         any Canadian fisheries waters, whether subject to any exclusive right of fishery or not; or 20 (b) obstructs more than two thirds of the width of any river or stream or more than one third of the width of the main channel at low tide of any tidal stream.         a) obstrue indment le passage du poisson 20 dans les eaux de pche canadiennes, quelles fassent ou non lobjet dun droit de pche exclusif; b) obstrue plus des deux tiers de la largeur dun cours deau ou plus dun tiers de la 25 largeur mare basse du chenal principal dun courant de mare.

Removal

Tidal streams

Enlvement (2) The Minister or a fishery officer may 25 (2) Le ministre ou un agent des pches peut enlever ou faire enlever tout engin ou quipeorder the removal of or remove any seine, net, weir or other fishing appliance that, in the ment de pche tel que filet simple, filet-pige ou 30 opinion of the Minister or fishery officer, results senne qui, son avis, entrane lobstruction in an obstruction referred to in paragraph (1)(a) vise lalina (1)a) ou b). 30 or (b).   (3) For the purposes of paragraph (1)(b), if a  (3) Pour lapplication de lalina (1)b), dans  Courant de   mare tidal stream has no main channel at low tide, le cas o un courant de mare na pas de chenal   then the tidal streams width is considered to be principal mare basse, la largeur du courant de 35   the width of its main channel. mare est celle de son chenal principal.

204

Jobs and Growth, 2012 174. Section 40 of the Act is amended by adding the following after subsection (5): 174. Larticle 40 de la mme loi est modifi par adjonction, aprs le paragraphe (5), de ce qui suit :

60-61 ELIZ. II

Application of fines

Recommendations of court

  (6) All fines received by the Receiver  (6) Les sommes reues par le receveur  Affectation   General in respect of the commission of an gnral en paiement damendes infliges 5   offence under this section are to be credited to 5lgard de toute infraction vise au prsent   the Environmental Damages Fund, an account article sont portes au crdit du Fonds pour   in the accounts of Canada, and used for dommages lenvironnement ouvert parmi   purposes related to the conservation and protec- les comptes du Canada et sont utilises soit   tion of fish or fish habitat or the restoration of des fins lies la conservation et la protection 10   fish habitat, or for administering that Fund. 10du poisson ou de son habitat ou la restauration    de lhabitat du poisson soit pour ladministra   tion du fonds.      (7) The court imposing the fine may recom-  (7) Le tribunal qui fixe le montant de Recommanda  mend to the Minister that all or a portion of the lamende porter au crdit du Fonds pour 15 tion du tribunal   fine credited to the Environmental Damages dommages lenvironnement peut recomman  Fund be paid to a person or an organization der au ministre quune partie ou la totalit de   specified by the court for a purpose referred to 15celle-ci soit verse la personne ou lorgani  in subsection (6). sation quil prcise lune des fins prvues au  paragraphe (6). 20 Jobs, Growth and Long-term Prosperity Act Loi sur lemploi, la croissance et la prosprit durable
2012, ch. 19

2012, c. 19

175. Le paragraphe 133(3) de la Loi sur 175. Subsection 133(3) of the Jobs, Growth lemploi, la croissance et la prosprit durable and Long-term Prosperity Act is amended by est modifi par remplacement de la dfinition replacing the definition Aboriginal that it enacts with the following: 20 de autochtone qui y est dicte par ce qui suit : 25
Aboriginal autochtone

autochtone Qualifie la pche pratique par Aboriginal, in relation to a fishery, means that autochtone Aboriginal une organisation autochtone ou ses membres fish is harvested by an Aboriginal organization des fins de consommation personnelle, des or any of its members for the purpose of using fins sociales ou crmoniales ou des fins the fish as food, for social or ceremonial purposes or for purposes set out in a land 25 prvues dans un accord sur des revendications 30 claims agreement entered into with the Aborigterritoriales conclu avec lorganisation autochinal organization; tone. 176. Section 136 of the Act is amended by 176. Larticle 136 de la mme loi est replacing the subsections 20(4) and (5) that it modifi par remplacement des paragraphes 30 20(4) et (5) qui y sont dicts par ce qui suit : 35 enacts with the following:

Obstruction of free passage of fish

(4) No person shall (a) damage or obstruct any fishway constructed or used to enable fish to pass over or around any obstruction; (b) damage or obstruct any fishway, fish stop 35 or diverter constructed or installed on the Ministers request;

(4) Il est interdit : a) dendommager ou dobstruer une passe migratoire construite ou utilise pour permettre au poisson de franchir ou de contourner un 40 obstacle; b) dendommager ou dobstruer une passe migratoire ou un dispositif darrt ou de dviation construits ou installs la demande du ministre;

Obstruction passage du poisson

2011-2012

Emploi et croissance (2012) (c) stop or hinder fish from entering or passing through any fishway, or from surmounting any obstacle or leap; (d) damage, remove or authorize the removal of any fish guard, screen, covering, netting or 5 other device installed on the Ministers request; or (e) fish in any manner within 23 m downstream from the lower entrance to any fishway, obstruction or leap. 10 c) de gner ou darrter le poisson afin de lempcher soit dentrer ou de passer dans une passe migratoire, soit de surmonter un obstacle ou de sauter; d) dendommager ou denlever un grillage, 5 un treillis, un filet ou un autre dispositif install la demande du ministre ou den autoriser lenlvement; e) de pcher moins de vingt-trois mtres en aval de lentre infrieure de toute passe 10 migratoire ou de tout obstacle ou espace sauter.

205

Exception removal for repairs

(5) Malgr lalina (4)d), il est permis (5) Despite paragraph (4)(d), a person may Rserve remove or authorize the removal of any fish denlever un grillage, un treillis, un filet ou un guard, screen, covering, netting or other device autre dispositif install la demande du ministre 15 installed on the Ministers request if the removal ou den autoriser lenlvement si celui-ci est is required for modification, repair or main- 15 ncessaire pour la modification, la rparation ou tenance. lentretien du dispositif. Transitional Provisions Dispositions transitoires

Ministerial authorizations

177. (1) An authorization issued by the 177. (1) Toute autorisation donne par le Autorisation Minister under section 32 or subsection 35(2) ministre au titre de larticle 32 ou du 20 ministrielle of the Fisheries Act as it existed before June paragraphe 35(2) de la Loi sur les pches 29, 2012, or under paragraph 32(2)(c) or 20 dans sa version avant le 29 juin 2012 ou au paragraph 35(2)(b) of the Fisheries Act as it titre de lalina 32(2)c) ou 35(2)b) de cette loi existed before the coming into force of dans sa version avant lentre en vigueur du subsection 142(2) of the Jobs, Growth and paragraphe 142(2) de la Loi sur lemploi, la 25 Long-term Prosperity Act, and that is still croissance et la prosprit durable et encore valid on the day on which that subsection 25 valide la date dentre en vigueur de ce 142(2) comes into force, is deemed to be an paragraphe 142(2) est rpute tre une autoauthorization issued by the Minister under risation donne par le ministre au titre de paragraph 35(2)(b) of the Fisheries Act after lalina 35(2)b) de la Loi sur les pches aprs 30 that coming into force. lentre en vigueur de ce paragraphe 142(2). (2) On the request of the holder of an 30 (2) Sur demande du titulaire dune autoExamen authorization referred to in subsection (1) risation vise au paragraphe (1) et prsente that is made within 90 days after the day on dans les quatre-vingt-dix jours suivant lenwhich subsection 142(2) of the Jobs, Growth tre en vigueur du paragraphe 142(2) de la 35 and Long-term Prosperity Act comes into Loi sur lemploi, la croissance et la prosprit force, the Minister must examine the author- 35 durable, le ministre examine lautorisation et ization, and the Minister may, within 210 peut, dans les deux cent dix jours suivant days after the day on which that subsection cette date dentre en vigueur, la confirmer, 142(2) comes into force, confirm or amend la modifier ou, sil est davis quune telle 40 the authorization or, if the Minister is of the autorisation nest plus requise, lannuler. opinion that the holder no longer needs an 40 authorization, cancel it. (3) Paragraph 40(3)(a) of the Fisheries Act does not apply to the holder of an authorization referred to in subsection (1) until 90 days (3) Lalina 40(3)a) de la Loi sur les pches ne sapplique pas au titulaire dune autorisation vise au paragraphe (1) dans les
Condition

Amendment

Conditions of authorizations

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60-61 ELIZ. II

quatre-vingt-dix jours suivant lentre en after the day on which subsection 142(2) of vigueur du paragraphe 142(2) de la Loi sur the Jobs, Growth and Long-term Prosperity lemploi, la croissance et la prosprit durable. Act comes into force. However, if the holder Toutefois, si une demande a t prsente au makes a request under subsection (2), then that paragraph does not apply to that holder 5 titre du paragraphe (2), cet alina ne sap- 5 plique pas au titulaire jusquau jour o il until the day on which that holder receives reoit la dcision du ministre confirmant, notice of the Ministers decision to confirm, modifiant ou annulant lautorisation ou amend or cancel the authorization or until jusquau deux cent dixime jour suivant la 210 days after the day on which that subsection 142(2) comes into force, whichever 10 date dentre en vigueur de ce paragraphe 10 142(2), le premier en date tant retenir. is earlier. Coming into Force
2012, c. 19

Entre en vigueur

178. Les articles 173 et 174 entrent en 178. Sections 173 and 174 come into force 2012, ch. 19 vigueur la date dentre en vigueur du on the day on which subsection 147(1) of the paragraphe 147(1) de la Loi sur lemploi, la Jobs, Growth and Long-term Prosperity Act comes into force. 15 15 croissance et la prosprit durable. DIVISION 5 BRIDGE TO STRENGTHEN TRADE ACT Enactment of Act SECTION 5 LOI CONCERNANT UN PONT DESTIN
FAVORISER LE COMMERCE

diction de la loi 179. Est dicte la Loi concernant un pont destin favoriser le commerce, dont le texte suit et dont lannexe figure lannexe 1 de la prsente loi :
diction

Enactment

179. The Bridge To Strengthen Trade Act, whose schedule is set out in Schedule 1 to this Act, is enacted as follows:

Loi concernant un pont franchissant la rivire 20 An Act respecting a bridge spanning the Detroit Dtroit entre Windsor et Detroit et certains River between Windsor and Detroit and 20 autres ouvrages other works SHORT TITLE
Short title

TITRE ABRG 1. Loi concernant un pont destin favoriser le commerce. DFINITIONS

Titre abrg

1. This Act may be cited as the Bridge To Strengthen Trade Act. INTERPRETATION

Definitions

2. Les dfinitions qui suivent sappliquent 25 Dfinitions 2. The following definitions apply in this Act. 25 la prsente loi. construction Sagissant du pont, de la bridge means a bridge that spans the Detroit construction construction promenade ou dun ouvrage connexe, sont River and connects Windsor, Ontario to Detroit, assimils la construction tous les travaux et Michigan and whose piers, in Ontario, are activits connexes. located within the boundaries of the territory 30 described in the schedule, as well as the 30 exploitation Sagissant du pont ou dun exploitation approaches to the bridge. operation ouvrage connexe, sont assimils lexploitation construction in relation to the bridge, the parkway or a related work, includes any work or activity related to its construction. son entretien et sa rparation. ministre Le ministre des Transports.
ministre Minister

bridge pont

construction construction

2011-2012
Minister ministre

Emploi et croissance (2012) Minister means the Minister of Transport. operation in relation to the bridge or a related work, includes its maintenance and repair. parkway means a road connecting Highway 401 with any work referred to in paragraph (a) 5 or (b) of the definition related work that is located within the boundaries of the territory described in the schedule and any works ancillary to that road. person means an individual, corporation, 10 partnership, trust, joint venture or unincorporated association or organization. related work means any of the following works: ouvrage connexe a) Installation destine la prestation de services frontaliers et lie au pont, qui est situe au Michigan ou dans les limites du territoire vis lannexe; 5 b) ouvrage utile lexploitation du pont ou dune installation vise lalina a), y compris poste de page, boutique hors taxes et aire de stationnement, et situ au Michigan ou dans les limites du territoire vis 10 lannexe; c) route ou changeur routier reliant lInterstate 75 lun des ouvrages viss aux alinas a) et b) qui sont situs au Michigan; d) ouvrage accessoire au pont ou lun des 15 ouvrages viss aux alinas a) c);

207
ouvrage connexe related work

operation exploitation parkway promenade

person personne

related work ouvrage connexe

(a) any border services facility related to the 15 e) ouvrage prvu par rglement. bridge that is located in Michigan or within personne Personne physique ou morale. Y personne the boundaries of the territory described in person sont assimiles la socit de personnes, la the schedule; fiducie, la coentreprise ou lorganisation ou 20 (b) any work useful to the operation of the lassociation non dote de la personnalit bridge or any border services facility referred 20 morale. to in paragraph (a), including toll booths, pont Le pont permettant de franchir la rivire pont duty-free shops and parking lots, that is bridge Dtroit et reliant Windsor, en Ontario, Detroit, located in Michigan or within the boundaries au Michigan, et dont les piliers, du ct 25 of the territory described in the schedule; ontarien, se trouvent dans les limites du (c) any road or interchange connecting 25 territoire vis lannexe. Y sont assimiles les Interstate 75 with any work referred to in approches connexes. paragraph (a) or (b) that is located in promenade Route reliant lautoroute 401 promenade Michigan; lun des ouvrages viss aux alinas a) et b) de la 30 parkway (d) any work that is accessory to the bridge dfinition de ouvrage connexe qui sont or to any work referred to in paragraphs (a) to 30 situs dans les limites du territoire vis (c); and lannexe, ainsi que ses ouvrages accessoires. (e) any other work specified in the regulations. CONSTRUCTION OF THE BRIDGE, PARKWAY AND RELATED WORKS
Exemption from certain Acts and regulations

CONSTRUCTION DU PONT, DE LA PROMENADE ET DES OUVRAGES CONNEXES

3. (1) La Loi sur les pches, la Loi sur la 3. (1) The Fisheries Act, the Navigable Non-application Waters Protection Act, the Species at Risk Act, 35 protection des eaux navigables, la Loi sur les 35 de certains textes lgislatifs espces en pril, larticle 6 de la Loi sur les section 6 of the International Bridges and ponts et tunnels internationaux et le Rglement Tunnels Act and the Port Authorities Operations sur lexploitation des administrations portuaiRegulations do not apply to the construction of the bridge, parkway or any related work.

208

Jobs and Growth, 2012 res ne sappliquent pas la construction du pont, de la promenade ou dun ouvrage connexe.

60-61 ELIZ. II

Authorizations deemed issued

(2) Une fois le pont, la promenade ou un (2) After completion of the construction of Fiction ouvrage connexe construit, toute autorisation 5 juridique : the bridge, parkway or any related work, as the autorisation qui, net t le paragraphe (1), aurait t case may be, any authorization that would have requise pour sa construction, est rpute avoir been required for its construction but for subsection (1), is deemed to have been issued 5 t dlivre pour lapplication des lois et du rglement viss ce paragraphe. for the purpose of the application of the Acts and regulations referred to in subsection (1). 4. (1) Sous rserve du paragraphe (2), la Loi 10 Non-application 4. (1) Subject to subsection (2), the Canade la Loi dian Environmental Assessment Act, 2012 does canadienne sur lvaluation environnementale canadienne sur lvaluation not apply to the bridge, parkway or any related 10 (2012) ne sapplique pas au pont, la environnementapromenade ou un ouvrage connexe. work. le (2012) (2) Lexpansion, la dsaffectation ou la (2) The expansion, decommissioning or Expansion, fermeture du pont, de la promenade ou dun 15 dsaffectation ou abandonment of the bridge, parkway or any fermeture ouvrage connexe sont des projets au sens de related work is a project as defined in section 66 of the Canadian Environmental Assessment Act, 15 larticle 66 de la Loi canadienne sur lvaluation environnementale (2012) et sont assujettis 2012 and is subject to sections 67 to 72 of that aux articles 67 72 de cette loi. Act. 5. (1) Toute autorit responsable est exemp- 20 Autorit 5. (1) A responsible authority is exempt responsable te de toute obligation contracte sous le rgime from any obligation accrued or accruing under subsections 20(2) and 38(1) of the Canadian 20 des paragraphes 20(2) et 38(1) de la Loi canadienne sur lvaluation environnementale, Environmental Assessment Act, chapter 37 of chapitre 37 des Lois du Canada (1992), the Statutes of Canada, 1992, in relation to the lgard du pont, de la promenade ou dun 25 bridge, parkway or any related work. ouvrage connexe. (2) LAdministration portuaire de Windsor (2) The Windsor Port Authority is exempt Administration portuaire de from any obligation accrued or accruing under 25 est exempte de toute obligation contracte sous Windsor le rgime du paragraphe 15(2) du Rglement sur subsection 15(2) of the Canada Port Authority lvaluation environnementale concernant les 30 Environmental Assessment Regulations in relaadministrations portuaires canadiennes ltion to the bridge, parkway or any related work. gard du pont, de la promenade ou dun ouvrage connexe. 6. (1) Le gouverneur en conseil peut, par 6. (1) The Governor in Council may, by Autres order, exempt any person, on any condition that 30 dcret, exempter toute personne, aux conditions 35 exemptions quil estime tre dans lintrt public, de toute the Governor in Council considers to be in the obligation qui incombe celle-ci dobtenir, au public interest, from any requirement under any titre de toute loi fdrale une autorisation, federal Act to obtain a permit, licence, approval notamment un permis, une licence ou un or other authorization in relation to the construction of the bridge, parkway or any related 35 agrment, lgard de la construction du pont, 40 de la promenade ou dun ouvrage connexe. work. (2) The Statutory Instruments Act does not apply to the order. However, the order must be published in the Canada Gazette. (2) La Loi sur les textes rglementaires ne sapplique pas au dcret. Toutefois, le dcret doit tre publi dans la Gazette du Canada.
Non-application de la Loi sur les textes rglementaires

Exemption from Canadian Environmental Assessment Act, 2012

Expansion, decommissioning, abandonment

Responsible authority

Windsor Port Authority

Other exemptions

Exemption from Statutory Instruments Act

2011-2012
Authorizations deemed issued

Emploi et croissance (2012) (3) Une fois le pont, la promenade ou (3) After completion of the construction of Fiction juridique : louvrage connexe construit, toute autorisation the bridge, parkway or the related work, as the autorisation qui, net t lexemption vise au paragraphe case may be, any authorization that would have (1), aurait t requise dans le cadre de sa been required in relation to its construction but for an exemption granted under subsection (1), 5 construction, est rpute avoir t dlivre pour 5 lapplication de la loi fdrale pour laquelle is deemed to have been issued for the purpose of lexemption a t accorde. the application of the federal Act for which the exemption was granted.

209

Construction of bridge

7. (1) La personne qui se propose de 7. (1) Before a person who proposes the Construction du pont construction of the bridge begins its construc- 10 construire le pont dpose auprs du ministre, avant de commencer le construire, un plan 10 tion, they must file with the Minister a plan that nonant les mesures prendre pour attnuer les includes all measures to be taken to mitigate the rpercussions ventuelles du pont sur la navibridges impact on navigation, the plans for its gation et comportant les plans relatifs la design and construction, a description of its proposed site and the plans for its management 15 conception et la construction de celui-ci, y compris une description de lemplacement 15 and operation. projet, ainsi quau mode de gestion et dexploitation projets son gard. (2) The person must consult with the Minister before filing the plan. (2) La personne doit consulter le ministre avant de dposer le plan auprs de celui-ci.
Obligation de consultation

Obligation to consult Impact on fish habitat

8. (1) Avant de commencer exploiter un 20 Effet sur 8. (1) Before a person who proposes to carry lhabitat du on any work, undertaking or activity, for the 20 ouvrage ou une entreprise ou exercer une poisson activit, aux fins de construction du pont, de la purpose of the construction of the bridge, promenade ou dun ouvrage connexe pour parkway or any related work and for which an lequel ou laquelle lautorisation prvue aux authorization referred to in paragraphs 35(2)(b) alinas 35(2)b) ou c) de la Loi sur les pches 25 or (c) of the Fisheries Act would have been required but for section 3, begins to carry on the 25 aurait, net t larticle 3, t ncessaire, la personne qui se propose de le faire dpose work, undertaking or activity, they must file auprs du ministre un plan nonant les mesures with the Minister a plan that includes all prendre pour contrebalancer la perte dhabitat measures to be taken to offset any loss of fish du poisson que lexploitation de louvrage ou de 30 habitat resulting from the carrying on of the work, undertaking or activity. 30 lentreprise ou lexercice de lactivit entranerait. (2) The person must consult with the Minister of Fisheries and Oceans before filing the plan. (2) La personne doit, avant de dposer le Obligation de consultation plan auprs du ministre, consulter le ministre des Pches et des Ocans. 35

Obligation to consult

Authorizations under Fisheries Act

(3) Toute autorisation dlivre au titre des (3) Any authorization referred to in paraAutorisation dlivre en vertu graph 35(2)(b) or (c) of the Fisheries Act that 35 alinas 35(2)b) ou c) de la Loi sur les pches de la Loi sur les pches avant lentre en vigueur du prsent article pour was issued before the coming into force of this lexploitation de louvrage ou de lentreprise ou section in relation to the carrying on of such a lexercice de lactivit vaut dpt du plan en 40 work, undertaking or activity is deemed to be a conformit avec les paragraphes (1) et (2). plan that has been filed in accordance with subsections (1) and (2). 40 9. (1) Before a person who proposes to engage in an activity affecting a listed wildlife species, any part of its critical habitat or the residences of its individuals, for the purpose of 9. (1) Avant de commencer exercer, aux Activits touchant une fins de construction du pont, de la promenade espce sauvage inscrite ou dun ouvrage connexe, une activit touchant une espce sauvage inscrite, tout lment de son 45

Impact on listed wildlife species, etc.

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60-61 ELIZ. II

habitat essentiel ou la rsidence de ses individus the construction of the bridge, parkway or any pour laquelle lautorisation vise au paragraphe related work and for which an authorization 73(1) de la Loi sur les espces en pril aurait, under subsection 73(1) of the Species at Risk net t larticle 3, t ncessaire, la personne Act would have been required but for section 3, begins to engage in the activity, they must file 5 qui se propose dexercer lactivit dpose 5 auprs du ministre un plan nonant les mesures with the Minister a plan that includes all prendre pour attnuer les consquences measures to be taken to mitigate the impact of ngatives de lactivit pour lespce, son habitat the activity on the species, its critical habitat or essentiel ou la rsidence de ses individus. the residences of its individuals.
Obligation to consult

(2) The person must consult with the Minis- 10 (2) La personne doit, avant de dposer le 10 Obligation de consultation plan auprs du ministre, consulter le ministre de ter of the Environment before filing the plan. lEnvironnement. (3) Toute autorisation dlivre au titre du (3) Any authorization referred to in subsecAutorisation dlivre en vertu paragraphe 73(1) de la Loi sur les espces en tion 73(1) of the Species at Risk Act that was de la Loi sur les pril avant lentre en vigueur du prsent article 15 espces en pril granted before the coming into force of this section in relation to the activity is deemed to be 15 pour lexercice de lactivit vaut dpt du plan en conformit avec les paragraphes (1) et (2). a plan that has been filed in accordance with subsections (1) and (2). 10. Avant de commencer construire au 10. Before a person who proposes the Effets environnemenCanada le pont ou un ouvrage vis aux alinas construction in Canada of the bridge or of any taux ngatifs work referred to in paragraph (a) or (b) of the 20 a) ou b) de la dfinition de ouvrage connexe 20 larticle 2, la personne qui se propose de le definition related work in section 2 begins its faire dpose auprs du ministre un plan construction, they must file with the Minister a nonant les mesures prendre pour attnuer plan that includes all measures to be taken to les effets environnementaux ngatifs de la mitigate any adverse environmental effects caused by the construction and sets out a 25 construction et prvoyant un processus de 25 consultations publiques portant sur la construcprocess for consulting the public with respect tion. to the construction. 11. (1) Avant de faire quoi que ce soit dans 11. (1) Before a person who proposes to do Rglement sur lexploitation le port de Windsor, aux fins de construction du anything in the Port of Windsor in order to des administraconstruct the bridge that will have or is likely 30 pont, qui entranera ou serait susceptible den- 30 tions portuaires traner lune des consquences vises larticle to have any result that is listed in section 5 of 5 du Rglement sur lexploitation des administhe Port Authorities Operations Regulations trations portuaires, la personne qui se propose begins to do any such thing, they must file with de le faire dpose auprs du ministre un plan the Minister a plan that includes all measures to be taken to mitigate or prevent the result. 35 nonant les mesures prendre pour attnuer ou 35 prvenir une telle consquence. (2) The person must consult with the Windsor Port Authority before filing the plan. 12. (1) Any person who files a plan under any of sections 7 to 11 may amend that plan. (2) La personne doit, avant de dposer le plan auprs du ministre, consulter lAdministration portuaire de Windsor.
Obligation de consultation

Authorizations under Species at Risk Act

Adverse environmental effects

Port Authorities Operations Regulations

Obligation to consult

Plan amendment

12. (1) La personne qui dpose un plan au 40 Modification des plans titre de lun des articles 7 11 peut modifier celui-ci aprs son dpt.

2011-2012
Application of sections 7 to 11 to amended plan

Emploi et croissance (2012)

211

(2) Les exigences concernant le contenu du (2) The requirements regarding the content Application des articles 7 11 au plan et lobligation relative la consultation of a plan filed under any of sections 7 to 11, as plan modifi pralable qui sont prvues celui des articles 7 well as any obligation to consult with respect to 11 qui est applicable visent galement le plan that plan, also apply to the corresponding 5 amended plan. 5 modifi. (3) The person must file the amended plan with the Minister. Once filed, the amended plan replaces the plan previously filed. (3) Le plan modifi est dpos auprs du ministre et, des lors, remplace le plan dpos antrieurement.
Dpt du plan modifi

Filing of amended plan

Implementation of and compliance with plans

13. La personne qui dpose un plan veille 13. Any person who files a plan must ensure Mise en oeuvre that it is implemented and complied with. 10 sa mise en oeuvre et ce quil soit respect. 10 et respect des plans OPERATION OF THE BRIDGE AND RELATED WORKS EXPLOITATION DU PONT ET DES OUVRAGES CONNEXES 14. (1) Le ministre peut dsigner, par crit, toute personne titre de premier exploitant du pont et de tout ouvrage connexe.
Dsignation de lexploitant initial

Designation of initial operator

14. (1) The Minister may designate, in writing, a person as the initial operator of the bridge and any related work.

Exemption from International Bridges and Tunnels Act

(2) Le paragraphe 23(1) de la Loi sur les (2) Paragraph 23(1)(b) of the International Non-application Bridges and Tunnels Act does not apply to the 15 ponts et tunnels internationaux ne sapplique 15 du paragraphe 23(1) de la Loi sur les ponts et pas, en ce qui a trait lexploitation du pont et initial operator. tunnels des ouvrages connexes, au premier exploitant. internationaux (3) The Statutory Instruments Act does not apply to the designation. GENERAL PROVISIONS (3) La Loi sur les textes rglementaires ne sapplique pas la dsignation. GNRALITS
Non-application de la Loi sur les textes rglementaires

Exemption from Statutory Instruments Act

Authorization persons

15. (1) Toute personne peut, avec lagr- 20 Autorisation : 15. (1) Any person may, with the approval personne of the Governor in Council, do anything 20 ment du gouverneur en conseil, effectuer toute opration vise lun des alinas 90(1)a) e) de referred to in any of paragraphs 90(1)(a) to (e) la Loi sur la gestion des finances publiques of the Financial Administration Act for any toute fin lie la construction ou lexploitation purpose relating to the construction or operation du pont ou dun ouvrage connexe. of the bridge or any related work. 25 (2) Any parent Crown corporation as defined 25 (2) Toute socit dtat mre, au sens du Autorisation : socit dtat paragraphe 83(1) de la Loi sur la gestion des in subsection 83(1) of the Financial Adminismre finances publiques, peut, avec lagrment du tration Act may, with the approval of the gouverneur en conseil, vendre ou, dune faon Governor in Council, sell or otherwise dispose of all or substantially all of the corporations gnrale, cder la totalit ou la quasi-totalit de 30 assets for any purpose relating to the construc- 30 ses actifs toute fin lie la construction ou lexploitation du pont ou dun ouvrage connexe. tion or operation of the bridge or any related work. 16. Pour lapplication des articles 17 21, 16. For the purposes of sections 17 to 21, Dfinition de personne personne morale sentend de toute personne corporation means a corporation established morale under section 29 of the International Bridges 35 morale constitue en vertu de larticle 29 de la 35 Loi sur les ponts et tunnels internationaux and Tunnels Act for any purpose relating to the toute fin lie la construction ou lexploitation construction or operation of the bridge or any du pont ou dun ouvrage connexe. related work.

Authorization parent Crown corporation

Definition of corporation

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Authorization to construct and operate

Jobs and Growth, 2012 17. (1) Subject to its letters patent, a corporation is authorized to construct and operate the bridge or any related work. 17. (1) Toute personne morale est autorise, sous rserve de ses lettres patentes, construire le pont ou un ouvrage connexe et lexploiter.

60-61 ELIZ. II
Autorisation de construire et dexploiter le pont ou ouvrage connexe

Authorization by corporation

(2) Elle peut autoriser toute autre personne Autorisation (2) The corporation may authorize another person to construct or operate the bridge or 5 construire ou exploiter le pont ou louvrage 5 connexe. related work. 18. (1) Toute personne morale constitue 18. (1) A corporation that was established Fiction juridique : avant lentre en vigueur de larticle 180 de la before the coming into force of section 180 of constitution de la personne morale Loi de 2012 sur lemploi et la croissance est the Jobs and Growth Act, 2012 is deemed to have been established under section 29 of the 10 rpute avoir t constitue en vertu de larticle 10 International Bridges and Tunnels Act as 29 de la Loi sur les ponts et tunnels internationaux, dans sa version modifie par cet article amended by that section 180 and its establish180, et la constitution de cette personne morale ment is deemed to have been authorized for the est rpute avoir t autorise pour lapplication purpose of paragraph 90(1)(a) of the Financial Administration Act. 15 de lalina 90(1)a) de la Loi sur la gestion des 15 finances publiques. (2) Tout acte accompli par elle entre la date (2) Any action taken by the corporation Fiction juridique : action de sa constitution et la date dentre en vigueur between the date of its establishment and the de la personne morale du prsent article est rput lavoir t comme si date of the coming into force of this section is les articles 16, 17 et 19 21 taient en vigueur 20 deemed to have been taken as if sections 16, 17 and 19 to 21 were in force at the time that the 20 au moment o lacte a t accompli. action was taken. 19. A corporation is not an agent of Her Majesty in right of Canada. 19. La personne morale nest pas mandataire de Sa Majest du chef du Canada.
Non mandataire

Deeming establishment of corporation

Deeming action taken by corporation

Not agent of Her Majesty Public agency

20. La personne morale est rpute tre un 20. A corporation is deemed to be a public Organisme agency for the purposes of the Urban Coopera- 25 organisme public pour lapplication de la loi de 25 public ltat du Michigan intitule Urban Cooperation tion Act of 1967, MCL 124.501 to 124.512, an Act of 1967, MCL 124.501 124.512. Act of the state of Michigan. 21. La personne morale est autorise 21. A corporation may enter into an agreePersonne morale publique et entit conclure un accord avec ltat du Michigan, ment with the government of the state of dite compact Michigan or of any political subdivision of that 30 une subdivision politique de celui-ci ou lun de 30 ses organismes ou mandataires aux fins de la state or with any of their agencies or agents to constitution dune personne morale publique qui establish an entity that is both a public body est une entit dite compact selon le droit corporate and a compact entity under the laws of applicable aux tats-Unis. the United States. 22. (1) The Minister may enter into an 35 22. (1) Le ministre peut conclure avec les 35 Accords tats-Unis, une subdivision politique de ce pays agreement for any purpose relating to the ou lun de ses organismes ou mandataires ou construction or operation of the bridge, parkway avec toute personne des accords toute fin lie or any related work with any person or with the la construction ou lexploitation du pont, de la government of the United States or of any political subdivision of the United States or any 40 promenade ou dun ouvrage connexe. 40 of their agencies or agents. (2) The agreement may include undertakings to provide financial assistance by Canada, including the granting of guarantees. (2) Les accords peuvent prvoir des engagements daide financire de la part du Canada, notamment des garanties.
Porte des accords

Public body corporate and compact entity

Agreements

Contents of agreement

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Authority to carry out agreement

Emploi et croissance (2012)

213

(3) Le ministre peut employer les moyens (3) The Minister may take any measures that Pouvoir de mise en oeuvre quil juge utiles la mise en oeuvre des accords he or she considers appropriate to carry out the et la protection des intrts de Sa Majest du agreement or to protect the interests or enforce chef du Canada, ou au respect des droits de the rights of Her Majesty in right of Canada under the agreement, including accepting and 5 celle-ci, dans le cadre des accords. Il peut 5 notamment, cet gard, dtenir, au nom de Sa holding on behalf of Her Majesty any security Majest, les srets consenties celle-ci au titre granted under the agreement or releasing or des accords et les cder ou les raliser. realizing on that security. INFORMATION GATHERING COLLECTE DINFORMATION

Production of documents

23. (1) Pour vrifier le respect de la prsente 23. (1) The Minister may, for the purpose of Production de verifying compliance with this Act, by regis- 10 loi, le ministre peut, par lettre recommande ou 10 documents signification personne, demander toute tered letter or by a demand served personally, personne de produire, au lieu et ventuellerequire any person to produce at a place ment dans le dlai raisonnable et selon les specified in the letter or in the demand any modalits indiques quil prcise, tous document that the Minister believes is relevant for that purpose that is in the persons posses- 15 documents dont elle dispose ou auxquels elle 15 peut normalement avoir accs, que le ministre sion, or to which the person may reasonably be estime pertinents. expected to have access, within any reasonable time and in any reasonable manner that is specified in the letter or demand. (2) A person who is required to produce any 20 (2) Le destinataire de la demande vise au paragraphe (1) est tenu de sy conformer. document under subsection (1) must do so as required. OFFENCES INFRACTIONS
Obligation dobtemprer

Compliance

Offence

24. Toute personne qui contrevient lun des 20 Infraction 24. A person who contravenes any of secarticles 7 11 et 13 ou au paragraphe 23(2) tions 7 to 11 and 13 and subsection 23(2) is guilty of an offence punishable on summary 25 commet une infraction et est passible, sur dclaration de culpabilit par procdure somconviction and liable maire : (a) in the case of an individual, to a fine of a) dans le cas dune personne physique, 25 not more than $25,000; and dune amende maximale de 25 000 $; (b) in any other case, to a fine of not more than $500,000. 30 b) dans tous les autres cas, dune amende maximale de 500 000 $. 25. Dans les poursuites pour infraction la 25. In a prosecution for an offence under this Infraction prsente loi, il suffit, pour tablir la culpabilit 30 commise :et Act, it is sufficient proof of the offence to employ mandataire de laccus, de prouver que linfraction a t establish that it was committed by an employee commise par son employ ou mandataire, que or agent or mandatary of the accused, whether or not the employee, agent or mandatary is 35 lemploy ou le mandataire soit ou non identifi ou poursuivi. Laccus peut se disculper en identified or has been prosecuted for the prouvant que la perptration a eu lieu son insu 35 offence, unless the accused establishes that the ou sans son consentement et quil avait pris offence was committed without the knowledge toutes les prcautions voulues pour la prvenir. or consent of the accused and that the accused exercised due diligence to prevent its commis- 40 sion.

Offence committed by employee or agent or mandatary of accused

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Due diligence defence

Jobs and Growth, 2012 26. Subject to section 25, a person is not to be found guilty of an offence under this Act if they establish that they exercised due diligence to prevent its commission.

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Dfense 26. Sous rserve de larticle 25, nul ne peut tre dclar coupable dune infraction prvue par la prsente loi sil prouve quil a pris toutes les prcautions voulues pour prvenir sa perp5 tration. Prescription

Limitation period

27. Proceedings in respect of an offence 5 27. Les poursuites visant les infractions la prsente loi se prescrivent par deux ans under this Act may be instituted within two compter de leur perptration. years after the day on which the subject matter of the proceedings arose. REGULATORY POWERS POUVOIRS RGLEMENTAIRES 28. (1) Le ministre peut, par rglement : a) pour lapplication de la dfinition de 10 ouvrage connexe , larticle 2, prvoir quun ouvrage est un ouvrage connexe; b) modifier lannexe afin de changer les limites du territoire qui y sont dcrites. (2) Le rglement prend effet ds sa prise.

Regulations

28. (1) The Minister may, by regulation, (a) specify that a work is a related work for 10 the purpose of the definition related work in section 2; and (b) amend the schedule to change the boundaries of the territory described in the schedule. 15

Rglements

Coming into effect

(2) A regulation has effect from the day on which it is made. Related Amendments to the International Bridges and Tunnels Act

15 Prise deffet

2007, c. 1

Modifications connexes la Loi sur les ponts et tunnels internationaux

2007, ch. 1

180. Subsection 29(1) of the International 180. Le paragraphe 29(1) de la Loi sur les Bridges and Tunnels Act is replaced by the ponts et tunnels internationaux est remplac following: 20 par ce qui suit :
Letters patent

29. (1) The Governor in Council may, on the 29. (1) Le gouverneur en conseil peut, sur Lettres patentes recommendation of the Minister, issue letters recommandation du ministre, dlivrer des lettres 20 patent of incorporation for the establishment of patentes prenant effet la date qui y est a corporation, with or without share capital, for mentionne pour la constitution dune any purpose relating to the construction or 25 personne morale avec ou sans capital-actions operation of an international bridge or tunnel. toute fin lie la construction ou lexploitation 25 Letters patent take effect on the date stated in dun pont ou tunnel international. them. 181. Subsection 32(1) of the Act is re181. Le paragraphe 32(1) de la mme loi 30 est remplac par ce qui suit : placed by the following:

Capacity and powers

Capacit 32. (1) A corporation that is incorporated for 32. (1) La personne morale qui est constitue toute fin lie la construction ou any purpose relating to the construction or lexploitation du pont ou tunnel international 30 operation of an international bridge or tunnel in vis par ses lettres patentes a, cette fin et pour respect of which its letters patent are issued has, for that purpose and for the purposes of this Act, 35 lapplication de la prsente loi, la capacit, les droits et les pouvoirs dune personne physique. the capacity, rights, powers and privileges of a natural person.

182. Section 33 of the Act is replaced by the following:

182. Larticle 33 de la mme loi est 35 remplac par ce qui suit :

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Charges

Emploi et croissance (2012) 33. (1) Subject to this Act and to its letters patent, a corporation may fix and charge tolls, fees or other charges for the use of an international bridge or tunnel. 33. (1) La personne morale peut, sous rserve de la prsente loi et de ses lettres patentes, fixer des droits pour lusage dun pont ou tunnel international et en exiger le paiement.
Droits

215

Authorization by corporation

   (2) The corporation may authorize another 5 (2) Elle peut autoriser toute autre personne 5 Autorisation   droits person to fix or charge tolls, fees or other fixer des droits pour lusage du pont ou tunnel   charges for the use of the international bridge or international ou en exiger le paiement.  tunnel. Coordinating Amendments Dispositions de coordination

183. On the first day on which both 183. Ds le premier jour o les articles 179 sections 179 and 316 of this Act are in force, 10 et 316 de la prsente loi sont tous deux en section 3 of the Bridge To Strengthen Trade vigueur, larticle 3 de la Loi concernant un 10 Act is replaced by the following: pont destin favoriser le commerce est remplac par ce qui suit :
Exemption from certain Acts and regulations

3. The Fisheries Act, the Navigation Protec3. La Loi sur les pches, la Loi sur la Non-application de certains textes tion Act, the Species at Risk Act, section 6 of the protection de la navigation, la Loi sur les lgislatifs International Bridges and Tunnels Act and the 15 espces en pril et larticle 6 de la Loi sur les 15 Port Authorities Operations Regulations do not ponts et tunnels internationaux et le Rglement apply to the construction of the bridge, parkway sur lexploitation des administrations portuaior any related work. res ne sappliquent pas la construction du pont, de la promenade ou dun ouvrage connexe. 20 184. (1) In this section, other Act means 184. (1) Au prsent article, autre loi the Jobs, Growth and Long-term Prosperity 20 sentend de la Loi sur lemploi, la croissance Act. et la prosprit durable. (2) If subsection 142(2) of the other Act (2) Si le paragraphe 142(2) de lautre loi comes into force before section 179 of this entre en vigueur avant larticle 179 de la 25 Act, then on the day on which that section prsente loi, la date dentre en vigueur de 179 comes into force, subsection 8(1) of the 25 cet article 179, le paragraphe 8(1) de la Loi Bridge To Strengthen Trade Act is replaced by concernant un pont destin favoriser le the following: commerce est remplac par ce qui suit :
2012, ch. 19

2012, c. 19

Harm to fish

8. (1) Before a person who proposes to carry 8. (1) Avant de commencer exploiter un 30 Dommages au poisson on any work, undertaking or activity, for the ouvrage ou une entreprise ou exercer une purpose of the construction of the bridge, 30 activit, aux fins de construction du pont, de la parkway or any related work and for which an promenade ou dun ouvrage connexe pour authorization referred to in paragraphs 35(2)(b) lequel ou laquelle lautorisation prvue aux or (c) of the Fisheries Act would have been alinas 35(2)b) ou c) de la Loi sur les pches 35 required but for section 3, begins to carry on the aurait, net t larticle 3, t ncessaire, la work, undertaking or activity, they must file 35 personne qui se propose de le faire dpose with the Minister a plan that includes all auprs du ministre un plan nonant les mesures measures to be taken to mitigate the harm to prendre pour mitiger les dommages tout fish that are part of a commercial, recreational poisson vis par une pche commerciale, 40 or Aboriginal fishery, or to fish that support rcrative ou autochtone, ou tout poisson such a fishery resulting from the carrying on of 40 dont dpend une telle pche, que lexploitation the work, undertaking or activity. de louvrage ou de lentreprise ou lexercice de lactivit entranerait.

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Jobs and Growth, 2012 (3) If section 179 of this Act comes into force before subsection 142(2) of the other Act, then, on the day on which that subsection 142(2) comes into force, (a) subsection 8(1) of the Bridge To 5 Strengthen Trade Act is replaced by the following: (3) Si larticle 179 de la prsente loi entre en vigueur avant le paragraphe 142(2) de lautre loi, la date dentre en vigueur de ce paragraphe 142(2) :

60-61 ELIZ. II

a) le paragraphe 8(1) de la Loi concernant 5 un pont destin favoriser le commerce est remplac par ce qui suit :

Harm to fish

8. (1) Avant de commencer exploiter un 8. (1) Before a person who proposes to carry Dommages au poisson ouvrage ou une entreprise ou exercer une on any work, undertaking or activity, for the purpose of the construction of the bridge, 10 activit, aux fins de construction du pont, de la 10 promenade ou dun ouvrage connexe pour parkway or any related work and for which an lequel ou laquelle lautorisation prvue aux authorization referred to in paragraphs 35(2)(b) alinas 35(2)b) ou c) de la Loi sur les pches or (c) of the Fisheries Act would have been aurait, net t larticle 3, t ncessaire, la required but for section 3, begins to carry on the work, undertaking or activity, they must file 15 personne qui se propose de le faire dpose 15 auprs du ministre un plan nonant les mesures with the Minister a plan that includes all prendre pour mitiger les dommages tout measures to be taken to mitigate the harm to poisson vis par une pche commerciale, fish that are part of a commercial, recreational rcrative ou autochtone, ou tout poisson or Aboriginal fishery, or to fish that support such a fishery resulting from the carrying on of 20 dont dpend une telle pche, que lexploitation 20 de louvrage ou de lentreprise ou lexercice de the work, undertaking or activity. lactivit entranerait. (b) section 8 of the Bridge To Strengthen b) larticle 8 de la Loi concernant un pont Trade Act is amended by adding the destin favoriser le commerce est modifi following after subsection (3): par adjonction, aprs le paragraphe (3), de 25 ce qui suit : (4) If a plan was filed with respect to a work, 25 (4) Si un plan a t dpos lgard de Disposition transitoire lexploitation de louvrage ou de lentreprise ou undertaking or activity under subsection (1) as it de lexercice de lactivit en application du read before the coming into force of this paragraphe (1) dans sa version antrieure la 30 subsection, then, as of that coming into force, date dentre en vigueur du prsent paragraphe, that subsection (1) continues to apply with respect to that work, undertaking or activity. 30 ce paragraphe (1) continue de sappliquer, compter de cette date, lgard de lexploitation de louvrage ou de lentreprise ou de lexercice de lactivit. 35 (4) Si lentre en vigueur du paragraphe (4) If subsection 142(2) of the other Act 142(2) de lautre loi et celle de larticle 179 de comes into force on the same day as section la prsente loi sont concomitantes, ce para179 of this Act, then that subsection 142(2) is graphe 142(2) est rput tre entr en deemed to have come into force before that section 179 and subsection (2) applies as a 35 vigueur avant cet article 179, le paragraphe 40 (2) sappliquant en consquence. consequence.

Transitional provision

2011-2012 DIVISION 6
R.S., c. B-7; R.S., c. 24 (1st Supp.), s. 3

Emploi et croissance (2012) SECTION 6 LOI SUR LES ACCORDS DE BRETTON WOODS ET DES ACCORDS CONNEXES 185. (1) Les paragraphes 3b) d) de larticle XII de lannexe I de la Loi sur les accords de Bretton Woods et des accords connexes sont remplacs par ce qui suit :

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BRETTON WOODS AND RELATED AGREEMENTS ACT 185. (1) Paragraphs 3(b) to (d) of Article XII of Schedule I to the Bretton Woods and Related Agreements Act are replaced by the following:

L.R., ch. B-7; L. R., ch. 24 (1er suppl.), art. 3

(b) Subject to (c) below, the Executive Board 5 b) Sous rserve des dispositions du para- 5 shall consist of twenty Executive Directors graphe c) ci-dessous, le Conseil dadministraelected by the members, with the Managing tion est compos de vingt administrateurs lus Director as chairman. par les tats membres et prsid par le Directeur gnral. (c) For the purpose of each regular election of Executive Directors, the Board of Governors, 10 c) Aux fins de chaque lection ordinaire 10 by an eighty-five percent majority of the total dadministrateurs, le Conseil des gouverneurs voting power, may increase or decrease the peut, la majorit de quatre-vingt-cinq pour number of Executive Directors specified in (b) cent du nombre total de voix attribues, above. augmenter ou rduire le nombre des adminis15 trateurs vis au paragraphe b) ci-dessus. (d) Elections of Executive Directors shall be 15 conducted at intervals of two years in accord) Les lections des administrateurs ont lieu dance with regulations which shall be adopted tous les deux ans, conformment aux rgles by the Board of Governors. Such regulations adoptes par le Conseil des gouverneurs. Ces shall include a limit on the total number of votes rgles prvoient une limite au nombre total de that more than one member may cast for the 20 voix pouvant tre exprimes en faveur du mme 20 same candidate. candidat par plus dun tat membre. (2) Paragraph 3(f) of Article XII of Schedule I to the Act is replaced by the following: (2) Le paragraphe 3f) de larticle XII de lannexe I de la mme loi est remplac par ce qui suit :

(f) Executive Directors shall continue in 25 f) Les administrateurs restent en fonctions 25 office until their successors are elected. If the jusqu llection de leurs successeurs. Si le office of an Executive Director becomes vacant poste dun administrateur devient vacant plus de more than ninety days before the end of his quatre-vingt-dix jours avant lexpiration de son term, another Executive Director shall be mandat, un autre administrateur est lu pour la elected for the remainder of the term by the 30 priode restant courir, par les tats membres 30 members that elected the former Executive qui avaient lu ladministrateur prcdent. Director. A majority of the votes cast shall be Llection a lieu la majorit des voix required for election. While the office remains exprimes. Tant que le poste reste vacant, le vacant, the Alternate of the former Executive supplant de ladministrateur prcdent exerce Director shall exercise his powers, except that of 35 les pouvoirs de celui-ci, sauf celui de nommer 35 appointing an Alternate. un supplant.
1991, c. 21, s. 2

(3) Paragraphs 3(i) and (j) of Article XII of Schedule I to the Act are replaced by the following: (i)(i) Each Executive Director shall be en- 40 titled to cast the number of votes which counted towards his election.

(3) Les paragraphes 3i) et j) de larticle XII de lannexe I de la mme loi sont remplacs par ce qui suit : i) i) Chaque administrateur dispose du nom- 40 bre de voix qui a compt pour son lection.

1991, ch. 21, art. 2

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Jobs and Growth, 2012 (ii) When the provisions of Section 5(b) of this Article are applicable, the votes which an Executive Director would otherwise be entitled to cast shall be increased or decreased correspondingly. All the votes 5 which an Executive Director is entitled to cast shall be cast as a unit. (iii) When the suspension of the voting rights of a member is terminated under Article XXVI, Section 2(b), the member 10 may agree with all the members that have elected an Executive Director that the number of votes allotted to that member shall be cast by such Executive Director, provided that, if no regular election of 15 Executive Directors has been conducted during the period of the suspension, the Executive Director in whose election the member had participated prior to the suspension, or his successor elected in 20 accordance with paragraph 3(c)(i) of Schedule L or with (f) above, shall be entitled to cast the number of votes allotted to the member. The member shall be deemed to have participated in the election 25 of the Executive Director entitled to cast the number of votes allotted to the member.

60-61 ELIZ. II

ii) Quand les dispositions de la section 5, paragraphe b), du prsent article sont applicables, le nombre de voix dont aurait dispos un administrateur doit tre augment ou diminu en consquence. Tout 5 administrateur doit exprimer en bloc les voix dont il dispose. iii) Lorsque la suspension des droits de vote dun tat membre est rvoque en vertu de la section 2, paragraphe b), de 10 larticle XXVI, cet tat membre peut convenir avec tous les tats membres qui ont lu un administrateur que les voix qui lui sont attribues soient exprimes par cet administrateur, sous rserve que, si aucune 15 lection ordinaire dadministrateurs na eu lieu pendant la priode de suspension, ladministrateur llection duquel ltat membre avait particip avant la suspension de ses droits de vote, ou son successeur lu 20 en vertu des dispositions du paragraphe 3c) i) de lannexe L ou du paragraphe f) cidessus, sera habilit exprimer les voix attribues audit tat membre. Ltat membre sera rput avoir particip llection 25 de ladministrateur habilit exprimer les voix attribues cet tat membre.

(j) The Board of Governors shall adopt j) Le Conseil des gouverneurs adopte des regulations under which a member may send a rgles permettant un tat membre denvoyer representative to attend any meeting of the 30 un reprsentant toute runion du Conseil 30 Executive Board when a request made by, or a dadministration o est examine une demande matter particularly affecting, that member is prsente par cet tat membre ou une question under consideration. le concernant particulirement. (4) Section 8 of Article XII of Schedule I to (4) La section 8 de larticle XII de lannexe the Act is replaced by the following: 35 I de la mme loi est remplace par ce qui 35 suit : Section 8. Communication of views to members Section 8. Communication des vues du Fonds aux membres

The Fund shall at all times have the right to Le Fonds peut, tout moment, faire connatre communicate its views informally to any officieusement un tat membre ses vues sur 40 member on any matter arising under this toute question qui se pose loccasion de Agreement. The Fund may, by a seventy percent 40 lapplication des prsents Statuts. Le Fonds majority of the total voting power, decide to peut, la majorit de soixante-dix pour cent du publish a report made to a member regarding its nombre total des voix attribues, dcider de monetary or economic conditions and developpublier un rapport adress un tat membre sur 45 ments which directly tend to produce a serious sa situation montaire ou sa situation conodisequilibrium in the international balance of 45 mique et leur volution, si elles tendent payments of members. The relevant member directement provoquer un grave dsquilibre

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Emploi et croissance (2012) shall be entitled to representation in accordance dans la balance internationale des paiements des with Section 3(j) of this Article. The Fund shall tats membres. Ltat membre concern a le not publish a report involving changes in the droit de se faire reprsenter conformment la fundamental structure of the economic organisection 3, paragraphe j), du prsent article. Le zation of members. 5 Fonds ne publie pas de rapport qui impliquerait 5 des changements dans la structure fondamentale de lorganisation conomique des tats membres. 186. Subparagraph (a)(ii) of Article XXI of Schedule I to the Act is replaced by the following: (ii) For decisions by the Executive Board on matters pertaining exclusively to the 10 Special Drawing Rights Department only Executive Directors elected by at least one member that is a participant shall be entitled to vote. Each of these Executive Directors shall be entitled to cast the 15 number of votes allotted to the members that are participants whose votes counted towards his election. Only the presence of Executive Directors elected by members that are participants and the votes allotted 20 to members that are participants shall be counted for the purpose of determining whether a quorum exists or whether a decision is made by the required majority. 186. Lalina a)ii) de larticle XXI de lannexe I de la mme loi est remplac par 10 ce qui suit : ii) Pour les dcisions du Conseil dadministration sur des questions concernant exclusivement le Dpartement des droits de tirage spciaux, seuls les administra- 15 teurs lus par au moins un tat membre ayant la qualit de participant ont le droit de voter. Chacun de ces administrateurs peut exprimer le nombre de voix attribu aux tats membres participants dont les 20 votes ont contribu son lection. Pour dterminer si le quorum est atteint ou si une dcision est prise la majorit requise, il nest tenu compte que de la prsence des administrateurs lus par les tats membres 25 ayant la qualit de participants et des voix attribues aux tats membres ayant cette qualit.

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187. Paragraph (a) of Article XXIX of 25 187. Le paragraphe a) de larticle XXIX Schedule I to the Act is replaced by the de lannexe I de la mme loi est remplac par 30 following: ce qui suit : (a) Any question of interpretation of the a) Toute question dinterprtation des dispoprovisions of this Agreement arising between sitions des prsents Statuts qui se poserait entre any member and the Fund or between any 30 un tat membre et le Fonds ou entre des tats members of the Fund shall be submitted to the membres est soumise au Conseil dadminis- 35 Executive Board for its decision. If the question tration pour dcision. Si la question affecte particularly affects any member, it shall be particulirement un tat membre, cet tat entitled to representation in accordance with membre a la facult de se faire reprsenter Article XII, Section 3(j). 35 conformment la section 3, paragraphe j), de 40 larticle XII. 188. Paragraph 1(a) of Schedule D of Schedule I to the Act is replaced by the following: 1. (a) Each member or group of members that has the number of votes allotted to it or 40 them cast by an Executive Director shall appoint to the Council one Councillor, who 188. Le paragraphe 1a) de lannexe D de lannexe I de la mme loi est remplac par ce qui suit : 1. a) Chaque tat membre ou groupe dtats membres qui charge un administrateur dex- 45 primer le nombre de voix qui lui est attribu nomme au Collge un conseiller, qui doit tre

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Jobs and Growth, 2012 shall be a Governor, Minister in the government of a member, or person of comparable rank, and may appoint not more than seven Associates. The Board of Governors may change, by an eighty-five percent majority of 5 the total voting power, the number of Associates who may be appointed. A Councillor or Associate shall serve until a new appointment is made or until the next regular election of Executive Directors, whichever 10 shall occur sooner.

60-61 ELIZ. II

un gouverneur, un ministre du gouvernement dun tat membre ou une personne de rang comparable, et peut nommer au plus sept associs. la majorit de quatre-vingt-cinq pour cent du nombre total des voix attribues, 5 le Conseil des gouverneurs peut changer le nombre des associs pouvant tre nomms. Le conseiller ou associ sige jusqu la nomination de son successeur ou jusqu la prochaine lection ordinaire des administra- 10 teurs si celle-ci a lieu avant la nomination. 189. Les paragraphes 5e) et f) de lannexe D de lannexe I de la mme loi sont remplacs par ce qui suit : e) Lorsquun administrateur est habilit 15 exprimer les voix attribues un tat membre en vertu de la section 3i)iii) de larticle XII, le conseiller nomm par le groupe dont les membres ont lu ladministrateur sera habilit voter et exprimer les voix attribues cet 20 tat membre. Ltat membre sera rput avoir particip la nomination du conseiller habilit voter et exprimer les voix attribues cet tat membre. 190. Lannexe E de lannexe I de la mme 25 loi est remplace par ce qui suit :
1991, ch. 21, art. 4

1991, c. 21, s. 4

189. Paragraphs 5(e) and (f) of Schedule D of Schedule I to the Act are replaced by the following: (e) When an Executive Director is entitled to 15 cast the number of votes allotted to a member pursuant to Article XII, Section 3(i)(iii), the Councillor appointed by the group whose members elected such Executive Director shall be entitled to vote and cast the number 20 of votes allotted to such member. The member shall be deemed to have participated in the appointment of the Councillor entitled to vote and cast the number of votes allotted to the member. 25 190. Schedule E of Schedule I to the Act is replaced by the following:

SCHEDULE E ANNEXE E      DISPOSITIONS PROVISOIRES RELATIVES  TRANSITIONAL PROVISIONS WITH   AUX ADMINISTRATEURS   RESPECT TO EXECUTIVE DIRECTORS    1. Upon the entry into force of this Schedule:  1. Ds lentre en vigueur des dispositions de      (a) Each Executive Director who was la prsente annexe :    appointed pursuant to former Article XII, 30 a) Tout administrateur nomm conformment    Sections 3(b)(i) or 3(c), and was in office  aux anciennes dispositions de la section 3, 30    immediately prior to the entry into force of  paragraphe b)i), ou de la section 3, para   this Schedule, shall be deemed to have  graphe c), de larticle XII et exerant ses    been elected by the member who appointed  fonctions immdiatement avant lentre en    him; and 35 vigueur de la prsente annexe, est rput      (b) Each Executive Director who cast the  avoir t lu par ltat membre layant 35    number of votes of a member pursuant to  nomm; et    former Article XII, Section 3(i)(ii) imme-  b) Tout administrateur qui exprime le nom   diately prior to the entry into force of this  bre de voix dun tat membre conformment    Schedule, shall be deemed to have been 40 aux anciennes dispositions de la section 3,     paragraphe i)ii), de larticle XII immdiate- 40 elected by such a member.

2011-2012

Emploi et croissance (2012)   ment avant lentre en vigueur de la prsente   annexe, est rput avoir t lu par cet tat   membre. 191. Paragraph 1(b) of Schedule L of Schedule I to the Act is replaced by the following: (b) appoint a Governor or Alternate Governor, appoint or participate in the appointment 5 of a Councillor or Alternate Councillor, or elect or participate in the election of an Executive Director.

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1991, c. 21, s. 5

191. Le paragraphe 1b) de lannexe L de 1991, ch. 21, lannexe I de la mme loi est remplac par ce 5 art. 5 qui suit : b) nommer un gouverneur ou un gouverneur supplant, nommer un conseiller ou un conseiller supplant, ou participer leur nomination, lire un administrateur, ou parti- 10 ciper son lection.

1991, c. 21, s. 5

192. Le passage du paragraphe 3c) de 192. The portion of paragraph 3(c) of 1991, ch. 21, art. 5 Schedule L of Schedule I to the Act before 10 lannexe L de lannexe I de la mme loi prcdant lalina i) est remplac par ce qui subparagraph (i) is replaced by the followsuit : ing: 15 (c) The Executive Director elected by the member, or in whose election the member has participated, shall cease to hold office, unless 15 such Executive Director was entitled to cast the number of votes allotted to other members whose voting rights have not been suspended. In the latter case: DIVISION 7 c) Ladministrateur lu par ltat membre, ou llection duquel ltat membre a particip, cesse dexercer ses fonctions, sauf si cet administrateur tait habilit exprimer les voix attribues dautres tats membres dont 20 les droits de vote nont pas t suspendus. Dans ce dernier cas : SECTION 7 RGIME DE PENSIONS DU CANADA Modification de la loi
L.R., ch. C-8

R.S., c. C-8

CANADA PENSION PLAN Amendments to the Act

R.S., c. 30 (2nd Supp.), s. 1(2)

L.R., ch. 30 193. The definition contributor in sub- 20 193. La dfinition de cotisant , au para(2e suppl.), section 2(1) of the Canada Pension Plan is graphe 2(1) du Rgime de pensions du par. 1(2) 25 replaced by the following: Canada, est remplace par ce qui suit :

contributor cotisant

contributor means a person who has made an cotisant Personne qui a vers une cotisation cotisant contributor employees contribution or a contribution in demploy ou une cotisation lgard des gains respect of the persons self-employed earnings, 25 provenant du travail quelle excute pour son propre compte. Sont assimiles au cotisant la and includes a person the amount of whose earnings on which a contribution has been made personne dont le montant des gains sur lesquels 30 for a year under this Act calculated as provided une cotisation a t verse pour une anne selon in subparagraph 53(1)(b)(i) exceeds zero and a la prsente loi, calculs ainsi que le prvoit le person to whom unadjusted pensionable earn- 30 sous-alina 53(1)b)(i), excde zro, ainsi que la ings have been attributed under section 55, 55.1 personne laquelle des gains non ajusts or 55.2; ouvrant droit pension ont t attribus en 35 vertu de larticle 55, 55.1 ou 55.2. 194. Subsection 42(1) of the Act is 194. Le paragraphe 42(1) de la mme loi amended by adding the following in alphaest modifi par adjonction, selon lordre 35 alphabtique, de ce qui suit : betical order:

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substantially gainful vritablement rmunratrice 1997, c. 40, s. 69(3)

Jobs and Growth, 2012 60-61 ELIZ. II   substantially gainful, in respect of an occupa-  vritablement rmunratrice Relativement vritablement   rmunratrice une occupation, a le sens qui peut tre prescrit. tion, has the meaning that may be prescribed; substantially
gainful

195. (1) Le passage de lalina 44(2)a) de 1997, ch. 40, 195. (1) The portion of paragraph par. 69(3) la mme loi prcdant le sous-alina (i) est 44(2)(a) of the Act before subparagraph (i) is replaced by the following: 5 5 remplac par ce qui suit : (a) a contributor shall be considered to have made contributions for not less than the minimum qualifying period only if the contributor has made contributions during the contributors contributory period on earn- 10 ings that are not less than the contributors basic exemption, calculated without regard to subsection 20(2), a) le cotisant nest rput avoir vers des cotisations pendant au moins la priode minimale dadmissibilit que sil a vers des cotisations au cours de sa priode cotisable sur des gains qui sont au moins gaux son 10 exemption de base, compte non tenu du paragraphe 20(2), selon le cas :

(2) Larticle 44 de la mme loi est modifi (2) Section 44 of the Act is amended by adding the following after subsection (2.1): 15 par adjonction, aprs le paragraphe (2.1), de 15 ce qui suit :     Family Allocation  (2.2) A contributor referred to in subpara-  (2.2) Pour lapplication du sous-alina  allowance late  familiale (1)b)(i), le cotisant vis au sous-alina (1)b)(ii) applications for graph (1)(b)(ii) is deemed to have made demandes de   disability pension contributions for not less than the minimum est rput avoir vers des cotisations pendant au   pensions dinvalidit qualifying period for the purposes of subpara- moins la priode minimale dadmissibilit si, tardives   graph (1)(b)(i) if 20 20la fois :      (a) they became disabled in a month in  a) il est devenu invalide pendant un mois au    which they were a family allowance recipi-  cours duquel il tait bnficiaire dune    allocation familiale;  ent;      (b) in the year in which they became  b) pendant lanne au cours de laquelle il est   25 25 devenu invalide :  disabled     (i) dune part, lenfant lgard duquel il (i) the child in respect of which they were    tait bnficiaire dune allocation familiale a family allowance recipient reached seven      a atteint lge de sept ans, years of age, and      (ii) dautre part, ses gains non ajusts (ii) their unadjusted pensionable earnings     ouvrant droit pension taient infrieurs 30 were less than their basic exemption, 30    son exemption de base, compte non tenu calculated without regard to subsection      du paragraphe 20(2); 20(2); and      (c) in the absence of this subsection, a  c) net t le prsent paragraphe, une    disability pension would not be payable to  pension dinvalidit naurait pas lui tre    them, but had they become disabled in the 35 paye, mais, sil tait devenu invalide pen- 35    year immediately before the year in which  dant lanne prcdant celle au cours de    they became disabled, a disability pension  laquelle il est devenu invalide, une telle    would have been payable to them under  pension aurait d lui tre paye en application    du sous-alina (1)b)(ii).  subparagraph (1)(b)(ii). (3) The portion of subsection 44(3) of the 40 (3) Le passage du paragraphe 44(3) de la 40 mme loi prcdant lalina a) est remplac Act before paragraph (a) is replaced by the par ce qui suit : following:

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Calculation for other supplementary benefits

Emploi et croissance (2012)

223

(3) For the purposes of paragraphs (1)(c), (d) Calcul dans le (3) Pour lapplication des alinas (1)c), d) et cas des autres and (f), a contributor shall be considered to have f), le cotisant nest rput avoir vers des prestations supplmentaires made contributions for not less than the cotisations pendant au moins la priode miniminimum qualifying period only if the conmale dadmissibilit que sil a vers des 5 tributor has made contributions during the 5 cotisations au cours de sa priode cotisable : contributors contributory period 196. (1) Paragraph 48(3)(b) of the Act is replaced by the following: (b) from the contributors total pensionable earnings remaining after the deduction under 10 paragraph (2)(b), the aggregate of the contributors pensionable earnings for a number of months equal to the number of months deducted under paragraph (a), for which months that aggregate is less than or, if 15 not less than, then equal to the aggregate of the contributors pensionable earnings for any other like number of months in the contributors contributory period other than for months for which a deduction has already 20 been made under subsection (2). (2) Paragraph 48(4)(b) of the Act is replaced by the following: (b) from the contributors total pensionable earnings remaining after making any deduc- 25 tion under subsection (2) or (3), the aggregate of the contributors pensionable earnings for a number of months equal to the number of months deducted under paragraph (a), for which months that aggregate is less than 30 or, if not less than, then equal to the contributors aggregate pensionable earnings for any like number of months in the contributors contributory period other than for months for which a deduction has already 35 been made under subsection (2) or (3). 196. (1) Lalina 48(3)b) de la mme loi est remplac par ce qui suit : b) du total de ses gains ouvrant droit pension qui reste, une fois faite la dduction prvue par lalina (2)b), lensemble de ses 10 gains ouvrant droit pension pour un nombre de mois gal au nombre de mois dduits en conformit avec lalina a), mois pour lesquels cet ensemble est infrieur la totalit de ses gains ouvrant droit pension pour tout 15 autre nombre gal de mois compris dans sa priode cotisable, autres que des mois lgard desquels une dduction a dj t faite en vertu du paragraphe (2), ou, si cet ensemble nest pas infrieur cette totalit, 20 mois pour lesquels il est gal celle-ci. (2) Lalina 48(4)b) de la mme loi est remplac par ce qui suit : b) du total de ses gains ouvrant droit pension qui reste, une fois faite toute 25 dduction prvue par le paragraphe (2) ou (3), lensemble de ses gains ouvrant droit pension pour un nombre de mois gal au nombre de mois dduits en conformit avec lalina a), mois pour lesquels cet ensemble 30 est infrieur la totalit de ses gains ouvrant droit pension pour tout nombre gal de mois compris dans sa priode cotisable autres que les mois pour lesquels une dduction a dj t faite aux termes du paragraphe (2) ou (3), 35 ou, si cet ensemble nest pas infrieur cette totalit, mois pour lesquels il est gal celleci.
2000, ch. 12, 197. (1) Le paragraphe 55(1) de la mme 40 par. 46(1) loi est remplac par ce qui suit :

2000, c. 12, s. 46(1)

197. (1) Subsection 55(1) of the Act is replaced by the following:

Application for division

Demande de 55. (1) Subject to this section, subsections 55. (1) Sous rserve des autres dispositions partage 55.2(2), (3) and (4) and section 55.3, an 40 du prsent article, des paragraphes 55.2(2), (3) application for a division of the unadjusted et (4) et de larticle 55.3, une demande crite de pensionable earnings of former spouses may be partage des gains non ajusts ouvrant droit made in writing to the Minister by or on behalf pension dex-poux peut, dans les trente-six 45 of either former spouse, by the estate or mois suivant la date dun jugement accordant un

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Jobs and Growth, 2012

60-61 ELIZ. II

succession of either former spouse or by any divorce ou dun jugement accordant la nullit person that may be prescribed, within 36 dun mariage, sil est rendu avant le 1er janvier months or, if both former spouses agree in 1987 sans lavoir t avant le 1er janvier 1978, writing, at any time after the date of a judgment tre prsente au ministre par lun ou lautre des granting a divorce or of a judgment of nullity of 5 ex-poux ou pour son compte, ou par sa 5 the marriage, rendered on or after January 1, succession ou encore par toute personne 1978 and before January 1, 1987. prescrite. Les ex-poux peuvent convenir par crit de prsenter la demande aprs lexpiration du dlai de trente-six mois.
R.S., c. 30 (2nd Supp.), s. 22(2); 2000, c. 12, s. 46(2)(F)

(2) Paragraph 55(2)(b) of the Act is replaced by the following:

(2) Lalina 55(2)b) de la mme loi est 10 L.R., ch. 30 (2e suppl.), remplac par ce qui suit : par. 22(2); 2000,
ch. 12, par. 46(2)(F)

(b) the marriage is deemed to have been 10 solemnized or nullified or a divorce is deemed to have been made final on the last day of the year preceding the registered date of the marriage or the judgment of nullity or the effective date of the judgment granting a 15 divorce; and
2000, c. 12, s. 47

b) le mariage est rput avoir t clbr ou annul et le divorce rput irrvocable le dernier jour de lanne prcdant la date enregistre du mariage ou du jugement 15 prononant la nullit du mariage ou la prise deffet du jugement accordant le divorce; 198. Lalina 55.1(1)a) de la mme loi est remplac par ce qui suit : a) dans le cas dpoux, lorsquest rendu un 20 jugement accordant un divorce ou un jugement en nullit de mariage, ds que le ministre est inform du jugement et quil reoit les renseignements prescrits;
2000, ch. 12, art. 47

198. Paragraph 55.1(1)(a) of the Act is replaced by the following: (a) in the case of spouses, following a judgment granting a divorce or a judgment 20 of nullity of the marriage, on the Ministers being informed of the judgment and receiving the prescribed information;

2000, c. 12, s. 47

199. Lalina 55.11a) de la mme loi est 25 2000, ch. 12, 199. Paragraph 55.11(a) of the Act is art. 47 replaced by the following: 25 remplac par ce qui suit : (a) in respect of judgments granting a divorce and judgments of nullity of a marriage, rendered on or after January 1, 1987; a) lgard des jugements accordant un divorce ou des jugements en nullit de mariage rendus le 1er janvier 1987 ou aprs 30 cette date;
2000, ch. 12, par. 48(2)

2000, c. 12, s. 48(2)

200. (1) Subparagraph 55.2(3)(c)(ii) of the 30 200. (1) Le sous-alina 55.2(3)c)(ii) de la Act is replaced by the following: mme loi est remplac par ce qui suit : (ii) in the case of a division under paragraph 55.1(1)(a), before the rendering of the judgment granting a divorce or the judgment of nullity of the marriage, as the 35 case may be, and (ii) dans le cas dun partage vis par lalina 55.1(1)a), avant que ne soit rendu un jugement accordant un divorce ou un 35 jugement en nullit de mariage, selon le cas; (2) Le paragraphe 55.2(4) de la mme loi est remplac par ce qui suit :

2000, c. 12, s. 48(2) Minister to notify parties

(2) Subsection 55.2(4) of the Act is replaced by the following:

2000, ch. 12, par. 48(2)

(4) Sans dlai aprs avoir t inform dun 40 Avis du ministre (4) The Minister shall, without delay after aux parties being informed of a judgment granting a 40 jugement accordant un divorce ou dun jugement en nullit de mariage, ou aprs avoir reu divorce or a judgment of nullity of a marriage une demande en conformit avec larticle 55 ou or after receiving an application under section

2011-2012

Emploi et croissance (2012) 55 or paragraph 55.1(1)(b) or (c), notify each of les alinas 55.1(1)b) ou c), le ministre donne the persons subject to the division, in the chacune des personnes vises par le partage, en prescribed manner, of the periods of unadjusted la manire prescrite, un avis de la priode pour pensionable earnings to be divided, and of any laquelle il y aura partage des gains non ajusts other information that the Minister considers 5 ouvrant droit pension, de mme que de tout 5 necessary. autre renseignement jug ncessaire par le ministre. 201. (1) Paragraph 78(a) of the Act is replaced by the following: (a) the contributors earnings on which a contribution has been made for the year under 10 this Act, calculated as provided in subparagraph 53(1)(b)(i), (2) Paragraph 78(b) of the Act is replaced by the following: (b) the aggregate of the amount mentioned in 15 paragraph (a) and the contributors earnings on which a contribution has been made for the year under a provincial pension plan, calculated as provided in subparagraph 20 53(1)(b)(ii). 202. Subsection 84(1) of the Act is amended by striking out or at the end of paragraph (e) and by adding the following after paragraph (f): 201. (1) Lalina 78a) de la mme loi est remplac par ce qui suit : a) ses gains sur lesquels une cotisation a t 10 verse pour lanne aux termes de la prsente loi, calculs comme le prvoit le sous-alina 53(1)b)(i), (2) Lalina 78b) de la mme loi est 15 remplac par ce qui suit : b) lensemble du montant mentionn lalina a) et de ses gains sur lesquels une cotisation a t verse pour lanne aux termes dun rgime provincial de pensions, calculs comme le prvoit le sous-alina 20 53(1)b)(ii). 202. Le paragraphe 84(1) de la mme loi est modifi par adjonction, aprs lalina f), de ce qui suit : g) la question de savoir si une pnalit 25 devrait tre inflige en vertu de la prsente partie; h) le montant de cette pnalit.

225

 (g) whether a penalty should be imposed 25   under this Part, or    (h) the amount of that penalty,  

R.S., c. 30 (2nd Supp.), s. 58 Report when certain Bills introduced

203. Subsection 115(2) of the Act is replaced by the following:

203. Le paragraphe 115(2) de la mme loi L.R., ch. 30 e suppl.), est remplac par ce qui suit : 30 (2 58 art.

(2) In addition to any report required under 30 (2) En plus du rapport exig en application Rapports lors du dpt de certains du paragraphe (1) et conformment une subsection (1) and in accordance with a request projets de loi of the Minister of Finance, whenever any Bill is demande du ministre des Finances, chaque fois introduced in the House of Commons to amend quun projet de loi est dpos la Chambre des this Act in a manner that would in the opinion of communes afin de modifier la prsente loi de 35 the Chief Actuary materially affect any of the 35 faon telle que, de lavis de lactuaire en chef, estimates contained in the most recent report un effet significatif en rsulterait sur lune made under that subsection, the Chief Actuary quelconque des estimations contenues dans le plus rcent rapport prpar en application du shall prepare a report as set out in subsection (3). paragraphe (1), lactuaire en chef doit prparer 40 un autre rapport, et ce conformment au paragraphe (3).

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Contents of report

Jobs and Growth, 2012 60-61 ELIZ. II    (3) A report that is prepared under subsection  (3) Le rapport prpar en application du Contenu des   rapports portant (2) in respect of a Bill shall set out the extent to paragraphe (2) fait tat de la mesure dans sur certains   which the Bill would, if enacted by Parliament, laquelle le projet de loi quil vise entranerait, projets de loi   materially affect any of the estimates contained sil devenait loi, un effet significatif sur les   in the most recent report made under subsection 5estimations du plus rcent rapport tabli en 5   (1), using the same actuarial assumptions and application du paragraphe (1) en faisant usage   basis that were used in that report and using, in de la base et des postulats actuariels qui ont t   addition, other actuarial assumptions and an- utiliss dans ce rapport et en faisant aussi usage   other basis if the Chief Actuary is of the opinion dune autre base et dautres postulats actuariels   that these other actuarial assumptions and the 10si lactuaire en chef est davis que cette autre 10   other basis more accurately reflect a change in base et ces autres postulats permettront de   demographic or economic circumstances since mieux tenir compte de lvolution des contextes   the most recent report made under subsection dmographique ou conomique depuis lta  (1) was prepared. blissement du plus rcent rapport tabli en  application du paragraphe (1). 15 Related Amendment to the Department of Human Resources and Skills Development Act Modification la Loi sur le ministre des Ressources humaines et du Dveloppement des comptences
2005, ch. 34

2005, c. 34

204. Subsection 64(2) of the Department of 15 204. Le paragraphe 64(2) de la Loi sur le Human Resources and Skills Development Act ministre des Ressources humaines et du is amended by striking out and at the end Dveloppement des comptences est modifi of paragraph (b), by adding and at the end par adjonction, aprs lalina c), de ce qui of paragraph (c) and by adding the following suit : 20 after paragraph (c): 20   (d) whether a penalty should be imposed  d) lopportunit dinfliger une pnalit en     under Part II of that Act or its amount.  vertu de la partie II de cette loi ou le montant   de cette pnalit. Coming into Force
Subsection 114(2) of Canada Pension Plan does not apply

Entre en vigueur

205. (1) Le paragraphe 114(2) du Rgime 205. (1) Subsection 114(2) of the Canada Non-application de pensions du Canada ne sapplique pas aux 25 du paragraphe Pension Plan does not apply in respect of the 114(2) du Rgime de amendments to that Act contained in this 25 modifications qui sont apportes cette loi pensions du par la prsente section. Division. Canada (2) Les articles 195 et 196 entrent en (2) Sections 195 and 196 come into force, Dcret vigueur, conformment au paragraphe in accordance with subsection 114(4) of the 114(4) du Rgime de pensions du Canada, 30 Canada Pension Plan, on a day or days to be fixed by order of the Governor in Council. 30 la date ou aux dates fixes par dcret. DIVISION 8 SECTION 8 LOI SUR LES INDIENS Modification de la loi 206. Le paragraphe 37(2) de la Loi sur les Indiens est remplac par ce qui suit :
L.R., ch. 17 (4e suppl.), art. 2 L.R., ch. I-5

Order in council

R.S., c. I-5

INDIAN ACT Amendments to the Act

R.S., c. 17 (4th Supp.), s. 2

206. Subsection 37(2) of the Indian Act is replaced by the following:

2011-2012
Other transactions

Emploi et croissance (2012) (2) Sauf disposition contraire de la prsente (2) Except where this Act otherwise proOprations loi, les terres dans une rserve ne peuvent tre vides, lands in a reserve shall not be leased nor donnes bail ou faire lobjet dun dmeman interest in them granted until they have been brement que si elles sont dsignes en vertu du designated under subsection 38(2) by the band for whose use and benefit in common the 5 paragraphe 38(2) par la bande lusage et au 5 reserve was set apart. profit communs de laquelle la rserve a t mise de ct. 207. (1) The portion of subsection 39(1) of the Act before paragraph (a) is replaced by the following: 39. (1) An absolute surrender is void unless 10 (2) Subparagraph 39(1)(b)(ii) of the Act is replaced by the following: (ii) at a special meeting of the band called by the Minister for the purpose of considering a proposed absolute surrender, 15 or

227

R.S., c. 17 (4th Supp.), s. 3

207. (1) Le passage du paragraphe 39(1) L.R., ch. 17 (4e suppl.), art. 3 de la mme loi prcdant lalina a) est remplac par ce qui suit : 10 39. (1) La cession titre absolu nest valide que si les conditions suivantes sont runies : (2) Le sous-alina 39(1)b)(ii) de la mme loi est remplac par ce qui suit : (ii) soit une assemble spciale de la 15 bande convoque par le ministre en vue dexaminer une proposition de cession titre absolu, (3) Les paragraphes 39(2) et (3) de la L.R., ch. 17 e mme loi sont remplacs par ce qui suit : 20 (4 suppl.), art. 3
Conditions de validit : cession L.R., ch. 17 (4e suppl.), art. 3

Conditions surrender R.S., c. 17 (4th Supp.), s. 3

R.S., c. 17 (4th Supp.), s. 3 Minister may call meeting or referendum

(3) Subsections 39(2) and (3) of the Act are replaced by the following:

(2) If a majority of the electors of a band did (2) Lorsquune majorit des lecteurs dune Assemble de la bande ou not vote at a meeting or referendum called under 20 bande nont pas vot une assemble convorfrendum que, ou un rfrendum tenu, au titre du subsection (1), the Minister may, if the proposed absolute surrender was assented to by a majority paragraphe (1), le ministre peut, si la proposiof the electors who did vote, call another tion de cession titre absolu a reu lassenti- 25 meeting by giving 30 days notice of that other ment de la majorit des lecteurs qui ont vot, meeting or another referendum as provided in 25 convoquer une autre assemble en en donnant un avis de trente jours, ou faire tenir un autre the regulations. rfrendum comme le prvoient les rglements. (3) Lorsquune assemble est convoque en 30 Assentiment de (3) If a meeting or referendum is called la bande vertu du paragraphe (2) ou quun rfrendum est under subsection (2) and the proposed absolute surrender is assented to at the meeting or tenu en vertu de ce paragraphe et que la referendum by a majority of the electors voting, 30 proposition de cession titre absolu est the surrender is deemed, for the purposes of this sanctionne lassemble ou lors du rfrendum par la majorit des lecteurs votants, la 35 section, to have been assented to by a majority cession est rpute, pour lapplication du of the electors of the band. prsent article, avoir t sanctionne par une majorit des lecteurs de la bande.
L.R., ch. 17 208. Larticle 40 de la mme loi est 208. Section 40 of the Act is replaced by e 40 (4 suppl.), art. 4 35 remplac par ce qui suit : the following:    39.1 A designation is valid if it is made to  39.1 Est valide la dsignation faite en faveur Conditions de   validit : Her Majesty, is assented to by a majority of the de Sa Majest, sanctionne par la majorit des   dsignation electors of the band voting at a referendum held lecteurs de la bande ayant vot lors dun

Assent of band

R.S., c. 17 (4th Supp.), s. 4 Conditions designation

228

Jobs and Growth, 2012 60-61 ELIZ. II   in accordance with the regulations, is recom- rfrendum tenu conformment aux rglements,   mended to the Minister by the council of the recommande par le conseil de la bande au   band and is accepted by the Minister. ministre et accepte par celui-ci. 40. A proposed absolute surrender that is 40. La proposition de cession titre absolu Certificat : assented to by the band in accordance with 5 qui a t sanctionne par la bande conform- 5 cession section 39 shall be certified on oath by the ment larticle 39 est atteste sous serment par superintendent or other officer who attended the le surintendant ou lautre fonctionnaire qui a meeting and by the chief or a member of the assist lassemble et par le chef ou un council of the band and then submitted to the membre du conseil de la bande; elle est ensuite Governor in Council for acceptance or refusal. 10 soumise au gouverneur en conseil pour accep- 10 tation ou rejet.    40.1 (1) A proposed designation that is  40.1 (1) La proposition de dsignation qui a Certificat :   dsignation assented to in accordance with section 39.1 t sanctionne conformment larticle 39.1   shall be certified on oath by an officer of the est atteste sous serment par un fonctionnaire du   Department and by the chief or a member of the ministre et par le chef ou un membre du conseil 15   council of the band. 15de la bande.      (2) On the recommendation of the council of  (2) Sur la recommandation du conseil de la Dcision   ministrielle the band, the proposed designation shall be bande, la proposition de dsignation est soumise   submitted to the Minister who may accept or au ministre qui peut laccepter ou la rejeter.  reject it. Coming into Force Entre en vigueur

Certification surrender

Certification designation

Ministerial decision

Order in council

209. This Division comes into force on a 20 209. La prsente section entre en vigueur 20 Dcret day to be fixed by order of the Governor in la date fixe par dcret. Council. DIVISION 9 SECTION 9 LOI SUR LES JUGES 210. Les articles 9 22 de la Loi sur les juges sont remplacs par ce qui suit :
L.R., ch. J-1 1999, ch.3, art. 72; 2006, ch. 11, art. 1 et 2; 2011, ch. 24, art. 170

R.S., c. J-1 1999, c. 3, s. 72; 2006, c. 11, ss. 1 and 2; 2011, c. 24, s. 170

JUDGES ACT 210. Sections 9 to 22 of the Judges Act are replaced by the following:

Supreme Court of Canada

Cour suprme du 9. The yearly salaries of the judges of the 25 9. Les juges de la Cour suprme du Canada 25 Canada Supreme Court of Canada are as follows: reoivent les traitements annuels suivants :

(a) the Chief Justice of Canada, $370,300; and (b) the eight puisne judges, $342,800 each.
Federal Courts

a) sagissant du juge en chef du Canada : 370 300 $; b) sagissant de chacun des huit autres juges : 342 800 $.

10. The yearly salaries of the judges of the 30 10. Les juges des Cours fdrales reoivent 30 Cours fdrales les traitements annuels suivants : Federal Courts are as follows: (a) the Chief Justice of the Federal Court of Appeal, $315,900; (b) the other judges of the Federal Court of 35 Appeal, $288,100 each; a) sagissant du juge en chef de la Cour dappel fdrale : 315 900 $; b) sagissant de chacun des autres juges de la 35 Cour dappel fdrale : 288 100 $;

2011-2012

Emploi et croissance (2012) (c) the Chief Justice of the Federal Court, $315,900; and (d) the other judges of the Federal Court, $288,100 each. c) sagissant du juge en chef de la Cour fdrale : 315 900 $; d) sagissant de chacun des autres juges de la Cour fdrale : 288 100 $.

229

Tax Court of Canada

11. The yearly salaries of the judges of the 5 11. Les juges de la Cour canadienne de 5 Cour canadienne de limpt Tax Court of Canada are as follows: limpt reoivent les traitements annuels suivants : (a) the Chief Justice, $315,900; (b) the Associate Chief Justice, $315,900; and (c) the other judges, $288,100 each. 10 a) sagissant du juge en chef : 315 900 $; b) sagissant du juge en chef adjoint : 10 315 900 $; c) sagissant de chacun des autres juges : 288 100 $.

Court of Appeal for Ontario and Superior Court of Justice

12. The yearly salaries of the judges of the Court of Appeal for Ontario and of the Superior Court of Justice in and for the Province of Ontario are as follows: (a) the Chief Justice and the Associate Chief 15 Justice of Ontario, $315,900 each; (b) the 14 Justices of Appeal, $288,100 each; (c) the Chief Justice and the Associate Chief Justice of the Superior Court of Justice, 20 $315,900 each; and (d) the 192 other judges of the Superior Court of Justice, $288,100 each.

Cour dappel de 12. Les juges de la Cour dappel de lOntario lOntario et Cour et de la Cour suprieure de justice de lOntario suprieure de 15 justice de reoivent les traitements annuels suivants : lOntario

a) sagissant du juge en chef et du juge en chef adjoint de lOntario : 315 900 $; b) sagissant de chacun des quatorze autres juges dappel : 288 100 $; c) sagissant du juge en chef et du juge en 20 chef adjoint de la Cour suprieure de justice : 315 900 $; d) sagissant de chacun des cent quatrevingt-douze autres juges de la Cour sup25 rieure de justice : 288 100 $.
Cour dappel et Cour suprieure du Qubec

Court of Appeal and Superior Court of Quebec

13. Les juges de la Cour dappel et de la 13. The yearly salaries of the judges of the Cour suprieure du Qubec reoivent les Court of Appeal and of the Superior Court in and for the Province of Quebec are as follows: 25 traitements annuels suivants : (a) the Chief Justice of Quebec, $315,900; (b) the 18 puisne judges of the Court of Appeal, $288,100 each; (c) the Chief Justice, the Senior Associate Chief Justice and the Associate Chief Justice 30 of the Superior Court, $315,900 each; and (d) the 140 puisne judges of the Superior Court, $288,100 each. a) sagissant du juge en chef du Qubec : 30 315 900 $; b) sagissant de chacun des dix-huit autres juges de la Cour dappel : 288 100 $; c) sagissant du juge en chef, du juge en chef associ et du juge en chef adjoint de la Cour 35 suprieure : 315 900 $; d) sagissant de chacun des cent quarante autres juges de la Cour suprieure : 288 100 $.

Court of Appeal and Supreme Court of Nova Scotia

Cour dappel et 14. Les juges de la Cour dappel et de la 14. The yearly salaries of the judges of the Cour suprme de Nova Scotia Court of Appeal and the Supreme 35 Cour suprme de la Nouvelle-cosse reoivent la Nouvelle40 cosse les traitements annuels suivants : Court of Nova Scotia are as follows:

(a) the Chief Justice of Nova Scotia, $315,900;

a) sagissant du juge en chef de la Nouvellecosse : 315 900 $;

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Jobs and Growth, 2012 (b) the seven other judges of the Court of Appeal, $288,100 each; (c) the Chief Justice and the Associate Chief Justice of the Supreme Court, $315,900 each; and 5 (d) the 23 other judges of the Supreme Court, $288,100 each. b) sagissant de chacun des sept autres juges de la Cour dappel : 288 100 $; c) sagissant du juge en chef et du juge en chef adjoint de la Cour suprme : 315 900 $;

60-61 ELIZ. II

d) sagissant de chacun des vingt-trois autres 5 juges de la Cour suprme : 288 100 $.

Court of Appeal and Court of Queens Bench of New Brunswick

15. Les juges de la Cour dappel et de la 15. The yearly salaries of the judges of the Cour dappel et Cour du Banc de Cour du Banc de la Reine du NouveauCourt of Appeal of New Brunswick and of the la Reine du NouveauCourt of Queens Bench of New Brunswick are 10 Brunswick reoivent les traitements annuels Brunswick 10 suivants : as follows: (a) the Chief Justice of New Brunswick, $315,900; (b) the five other judges of the Court of 15 Appeal, $288,100 each; (c) the Chief Justice of the Court of Queens Bench, $315,900; and (d) the 21 other judges of the Court of Queens Bench, $288,100 each. a) sagissant du juge en chef du NouveauBrunswick : 315 900 $; b) sagissant de chacun des cinq autres juges de la Cour dappel : 288 100 $; c) sagissant du juge en chef de la Cour du 15 Banc de la Reine : 315 900 $; d) sagissant de chacun des vingt et un autres juges de la Cour du Banc de la Reine : 288 100 $.

Court of Appeal and Court of Queens Bench for Manitoba

16. The yearly salaries of the judges of the 20 16. Les juges de la Cour dappel et de la 20 Cour dappel et Cour du Banc de Court of Appeal for Manitoba and of Her Cour du Banc de la Reine du Manitoba la Reine du Manitoba Majestys Court of Queens Bench for Manitoba reoivent les traitements annuels suivants : are as follows: a) sagissant du juge en chef du Manitoba : (a) the Chief Justice of Manitoba, $315,900; (b) the six Judges of Appeal, $288,100 each; 25 (c) the Chief Justice, the Senior Associate Chief Justice and the Associate Chief Justice of the Court of Queens Bench, $315,900 each; and (d) the 31 puisne judges of the Court of 30 Queens Bench, $288,100 each. 315 900 $; b) sagissant de chacun des six autres juges 25 dappel : 288 100 $; c) sagissant du juge en chef, du juge en chef associ et du juge en chef adjoint de la Cour du Banc de la Reine : 315 900 $; d) sagissant de chacun des trente et un 30 autres juges de la Cour du Banc de la Reine : 288 100 $.

Court of Appeal and Supreme Court of British Columbia

Cour dappel et 17. Les juges de la Cour dappel et de la 17. The yearly salaries of the judges of the Cour suprme de Cour suprme de la Colombie-Britannique Court of Appeal for British Columbia and of the la Colombie35 Britannique reoivent les traitements annuels suivants : Supreme Court of British Columbia are as 35 a) sagissant du juge en chef de la Colombiefollows:

(a) the Chief Justice of British Columbia, $315,900; (b) the 12 Justices of Appeal, $288,100 each; (c) the Chief Justice and the Associate Chief Justice of the Supreme Court, $315,900 each; 40 and

Britannique : 315 900 $; b) sagissant de chacun des douze autres juges dappel : 288 100 $; c) sagissant du juge en chef et du juge en 40 chef adjoint de la Cour suprme : 315 900 $;

2011-2012

Emploi et croissance (2012) (d) the 81 other judges of the Supreme Court, $288,100 each. d) sagissant de chacun des quatre-vingt-un autres juges de la Cour suprme : 288 100 $.

231

Supreme Court of Prince Edward Island

18. The yearly salaries of the judges of the 18. Les juges de la Cour suprme de lle-duCour suprme de lle-du-PrinceSupreme Court of Prince Edward Island are as Prince-douard reoivent les traitements andouard follows: 5 5 nuels suivants : (a) the Chief Justice of Prince Edward Island, $315,900; (b) the two other judges of the Appeal Division, $288,100 each; (c) the Chief Justice of the Trial Division, 10 $315,900; and (d) the three other judges of the Trial Division, $288,100 each. a) sagissant du juge en chef de lle-duPrince-douard : 315 900 $; b) sagissant de chacun des deux autres juges de la Section dappel : 288 100 $; c) sagissant du juge en chef de la Section de 10 premire instance : 315 900 $; d) sagissant de chacun des trois autres juges de la Section de premire instance : 288 100 $.

Court of Appeal and Court of Queens Bench for Saskatchewan

19. Les juges de la Cour dappel et de la 15 Cour dappel et 19. The yearly salaries of the judges of the Cour du Banc de Court of Appeal for Saskatchewan and of Her 15 Cour du Banc de la Reine de la Saskatchewan la Reine de la Saskatchewan reoivent les traitements annuels suivants : Majestys Court of Queens Bench for Saskatchewan are as follows: a) sagissant du juge en chef de la Saskatchewan : 315 900 $; (a) the Chief Justice of Saskatchewan, $315,900; b) sagissant de chacun des six autres juges 20 (b) the six Judges of Appeal, $288,100 each; 20 (c) the Chief Justice of the Court of Queens Bench, $315,900; and (d) the 29 other judges of the Court of Queens Bench, $288,100 each. dappel : 288 100 $; c) sagissant du juge en chef de la Cour du Banc de la Reine : 315 900 $; d) sagissant de chacun des vingt-neuf autres juges de la Cour du Banc de la Reine : 25 288 100 $.
Cour dappel et Cour du Banc de la Reine de lAlberta

Court of Appeal and Court of Queens Bench of Alberta

20. The yearly salaries of the judges of the 25 20. Les juges de la Cour dappel et de la Cour du Banc de la Reine de lAlberta reoivent Court of Appeal of Alberta and of the Court of les traitements annuels suivants : Queens Bench of Alberta are as follows: (a) the Chief Justice of Alberta, $315,900; (b) the 10 Justices of Appeal, $288,100 each; (c) the Chief Justice and the Associate Chief 30 Justice of the Court of Queens Bench, $315,900 each; and (d) the 55 other Justices of the Court of Queens Bench, $288,100 each. a) sagissant du juge en chef de lAlberta : 30 315 900 $; b) sagissant de chacun des dix autres juges dappel : 288 100 $; c) sagissant du juge en chef et du juge en chef adjoint de la Cour du Banc de la Reine : 35 315 900 $; d) sagissant de chacun des cinquante-cinq autres juges de la Cour du Banc de la Reine : 288 100 $.

Supreme Court of Newfoundland and Labrador

21. The yearly salaries of the judges of the 35 21. Les juges de la Cour suprme de Terre- 40 Cour suprme de Terre-Neuve-etSupreme Court of Newfoundland and Labrador Neuve-et-Labrador reoivent les traitements Labrador are as follows: annuels suivants :

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Jobs and Growth, 2012 (a) the Chief Justice of Newfoundland and Labrador, $315,900; (b) the five Judges of Appeal, $288,100 each; (c) the Chief Justice of the Trial Division, 5 $315,900; and (d) the 18 other judges of the Trial Division, $288,100 each. a) sagissant du juge en chef de TerreNeuve-et-Labrador : 315 900 $; b) sagissant de chacun des cinq autres juges dappel : 288 100 $;

60-61 ELIZ. II

c) sagissant du juge en chef de la Section de 5 premire instance : 315 900 $; d) sagissant de chacun des dix-huit autres juges de la Section de premire instance : 288 100 $.

Supreme Court of Yukon

22. (1) Les juges de la Cour suprme du 10 Cour suprme du 22. (1) The yearly salaries of the judges of Yukon the Supreme Court of Yukon are as follows: 10 Yukon reoivent les traitements annuels suivants : (a) the senior judge, $315,900; and (b) the other judge, $288,100. a) sagissant du juge principal : 315 900 $; b) sagissant de lautre juge : 288 100 $.

Supreme Court of the Northwest Territories

(2) Les juges de la Cour suprme des 15 Cour suprme (2) The yearly salaries of the judges of the des Territoires Territoires du Nord-Ouest reoivent les traiteSupreme Court of the Northwest Territories are du Nord-Ouest 15 ments annuels suivants : as follows: (a) the senior judge, $315,900; and (b) the two other judges, $288,100 each. a) sagissant du juge principal : 315 900 $; b) sagissant de chacun des deux autres 20 juges : 288 100 $. (2.1) Les juges de la Cour de justice du Nunavut reoivent les traitements annuels 20 suivants : a) sagissant du juge principal : 315 900 $; b) sagissant de chacun des quatre autres 25 juges : 288 100 $.
Cour de justice du Nunavut

Nunavut Court of Justice

(2.1) The yearly salaries of the judges of the Nunavut Court of Justice are as follows: (a) the senior judge, $315,900; and (b) the four other judges, $288,100 each.

Definition of senior judge

Dfinition de (3) In this section, senior judge means the (3) Au prsent article, juge principal juge principal judge with the earliest date of appointment to sentend du juge le plus ancien dans sa charge the court in question who has not made an qui na pas exerc la facult vise au paragraphe election under subsection 29(1) or 32.1(1) or, in 25 29(1) ou 32.1(1) ou, si plusieurs juges sont 30 the case of more than one such judge having nomms le mme jour sans avoir exerc lune been appointed on the same day, the judge that de ces facults, de celui que le gouverneur en the Governor in Council may designate as the conseil peut dsigner. senior judge. 2006, ch. 11, 211. (1) Subsection 25(1) of the Act is 30 211. (1) Le paragraphe 25(1) de la mme 35 par. 4(1) replaced by the following: loi est remplac par ce qui suit :

2006, c. 11, s. 4(1) Annual adjustment of salary

25. (1) The yearly salaries referred to in sections 9 to 22 apply in respect of the twelve month period commencing April 1, 2012.

25. (1) Les traitements annuels mentionns aux articles 9 22 sappliquent pour la priode de douze mois commenant le 1er avril 2012.

Rajustement annuel

2006, c. 11, s. 4(2)

2006, ch. 11, (2) The portion of subsection 25(2) of the 35 (2) Le passage du paragraphe 25(2) de la Act before paragraph (a) is replaced by the mme loi prcdant lalina a) est remplac 40 par. 4(2) following: par ce qui suit :

2011-2012
Annual adjustment of salary

Emploi et croissance (2012) (2) The salary annexed to an office of judge (2) Le traitement des juges viss aux articles in sections 9 to 22 for the twelve month period 9 22, pour chaque priode de douze mois commencing April 1, 2013, and for each commenant le 1er avril 2013, est gal au subsequent twelve month period, shall be the produit des facteurs suivants : amount obtained by multiplying 5 212. (1) Subsection 26(2) of the Act is replaced by the following:

233
Rajustement annuel

1998, c. 30, s. 5

212. (1) Le paragraphe 26(2) de la mme 5 1998, ch. 30, art. 5 loi est remplac par ce qui suit :

Quadrennial inquiry

(2) The Commission shall commence an Examen (2) La Commission commence ses travaux le quadriennal inquiry on October 1, 2015, and on October 1 1er octobre 2015 et remet un rapport faisant tat of every fourth year after 2015, and shall submit 10 de ses recommandations au ministre de la Justice du Canada dans les neuf mois qui 10 a report containing its recommendations to the suivent. Elle refait le mme exercice, dans le Minister of Justice of Canada within nine mme dlai, partir du 1er octobre tous les months after the date of commencement. quatre ans par la suite.
1998, ch. 30, (2) Subsection 26(7) of the Act is replaced (2) Le paragraphe 26(7) de la mme loi est 15 art. 5 by the following: 15 remplac par ce qui suit : Suivi (7) The Minister of Justice shall respond to a (7) Le ministre donne suite au rapport de la report of the Commission within four months Commission au plus tard quatre mois aprs after receiving it. Following that response, if lavoir reu. Sil y a lieu, il fait par la suite, dans applicable, he or she shall, within a reasonable un dlai raisonnable, tablir et dposer un projet period, cause to be prepared and introduced a 20 de loi qui met en oeuvre sa rponse au rapport. 20 bill to implement the response.

1998, c. 30, s. 5

Response to report

2006, c. 11, s. 6(2)

213. (1) Paragraph 27(6)(g) of the Act is replaced by the following: (g) the Senior Judge of the Family Court, and each regional senior judge, of the Superior 25 Court of Justice in and for the Province of Ontario, $5,000.

213. (1) Lalina 27(6)g) de la mme loi est remplac par ce qui suit : g) les juges principaux rgionaux de la Cour suprieure de justice de lOntario, ainsi que le juge principal de la Cour de la famille de la 25 Cour suprieure de justice de lOntario : 5 000 $.

2006, ch. 11, par. 6(2)

2002, c. 7, s. 190(5)

2002, ch. 7, (2) The definition senior judge in sub(2) La dfinition de juge principal , au par. 190(5) section 27(9) of the Act is replaced by the paragraphe 27(9) de la mme loi, est rem30 30 place par ce qui suit : following: juge principal senior judge of the Supreme Court of Yukon, juge principal Aux cours suprmes du Yukon senior judge of the Supreme Court of the Northwest et des Territoires du Nord-Ouest et la Cour de Territories or of the Nunavut Court of Justice justice du Nunavut, le juge le plus ancien dans means the judge with the earliest date of sa charge qui na pas exerc la facult vise au appointment to the court in question who has 35 paragraphe 29(1) ou 32.1(1) ou, si plusieurs 35 juges sont nomms le mme jour sans avoir not made an election under subsection 29(1) or 32.1(1) or, in the case of more than one such exerc lune de ces facults, celui que le judge having been appointed on the same day, gouverneur en conseil peut dsigner. the judge that the Governor in Council may 40 designate as the senior judge.

senior judge juge principal

214. (1) Subsection 29(4) of the English version of the Act is replaced by the following:

214. (1) Le paragraphe 29(4) de la version anglaise de la mme loi est remplac par ce 40 qui suit :

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Salary of supernumerary judge

Jobs and Growth, 2012

60-61 ELIZ. II

(4) The salary of each supernumerary judge (4) The salary of each supernumerary judge Salary of supernumerary of a superior court is the salary annexed to the of a superior court is the salary annexed to the judge office of a judge of that court other than a chief office of a judge of that court other than a chief justice, senior associate chief justice, associate justice, senior associate chief justice, associate 5 chief justice or senior judge. 5 chief justice or senior judge. (2) Subsection 29(6) of the Act is replaced by the following: (2) Le paragraphe 29(6) de la mme loi est remplac par ce qui suit :
2002, ch. 7, par. 191(2)

2002, c. 7, s. 191(2) Definition of senior judge

Dfinition de (6) In this section, senior judge of the (6) Au prsent article, juge principal juge Supreme Court of Yukon, of the Supreme Court sentend, pour les cours suprmes du Yukon et principal of the Northwest Territories or of the Nunavut 10 des Territoires du Nord-Ouest et pour la Cour de 10 Court of Justice means the judge with the justice du Nunavut, du juge le plus ancien dans sa charge qui na pas exerc la facult vise au earliest date of appointment to the court in question who has not made an election under paragraphe (1) ou 32.1(1) ou, si plusieurs juges sont nomms le mme jour sans avoir exerc subsection (1) or 32.1(1) or, in the case of more than one such judge having been appointed on 15 lune de ces facults, celui que le gouverneur en 15 the same day, the judge that the Governor in conseil peut dsigner. Council may designate as the senior judge.

2002, c. 8, s. 89(E)

215. The heading before section 31 of the Act is replaced by the following: CHIEF JUSTICE OR SENIOR JUDGE CONTINUING AS JUDGE

215. Lintertitre prcdant larticle 31 de la mme loi est remplac par ce qui suit : FACULT ACCORDE AUX JUGES EN CHEF ET
AUX JUGES PRINCIPAUX

2002, ch. 8, art. 89(A)

Senior judge

Restriction on election

Duties

216. The Act is amended by adding the 20 216. La mme loi est modifie par adjonc20 following after section 32: tion, aprs larticle 32, de ce qui suit :    32.1 (1) If the senior judge, as defined in  32.1 (1) Le juge principal au sens du Juge principal   subsection 22(3), of the Supreme Court of paragraphe 22(3) de la Cour suprme du   Yukon, of the Supreme Court of the Northwest Yukon ou des Territoires du Nord-Ouest ou de   Territories or of the Nunavut Court of Justice 25la Cour de justice du Nunavut peut, en avisant   has notified the Minister of Justice of Canada de sa dcision le ministre de la Justice du 25   and the attorney general of the territory of his or Canada et le procureur gnral du territoire,   her election to cease to perform the duties of abandonner sa charge de juge principal pour   senior judge and to perform only the duties of a exercer celle de simple juge; le cas chant, il   judge, he or she shall then hold only the office 30occupe cette charge et touche le traitement   of a judge, other than the senior judge, of that correspondant jusqu la cessation de ses 30   court and shall be paid the salary annexed to the fonctions, notamment par mise la retraite   office of a judge, other than the senior judge, of doffice, dmission ou rvocation.   the applicable court until he or she reaches the    age of retirement, resigns or is removed from or 35      otherwise ceases to hold office.    (2) The senior judge may make the election  (2) La facult vise au paragraphe (1) est Conditions   referred to in subsection (1) only if he or she has rserve au juge principal qui exerce sa charge   continued in that position for at least five years. depuis au moins cinq ans. 35      (3) The senior judge who has made the 40 (3) Le juge principal qui exerce la facult Fonctions   election referred to in subsection (1) shall vise au paragraphe (1) exerce les fonctions   perform all of the judicial duties normally normales dun juge du tribunal auquel il   performed by a judge, other than the senior appartient.  judge, of the applicable court.

2011-2012
Salary

Emploi et croissance (2012)    (4) The salary of a senior judge who has  (4) Il reoit le traitement attach au poste de   made the election referred to in subsection (1) is simple juge du tribunal auquel il appartient.  the salary annexed to the office of a judge of the  applicable court, other than the senior judge. 217. Subsections 43(1) and (2) of the Act 5 217. Les paragraphes 43(1) et (2) de la are replaced by the following: mme loi sont remplacs par ce qui suit :

235
Traitement

2002, c. 8, ss. 96(1)(E) and (2) Annuity payable to supernumerary judge

2002, ch. 8, par. 96(1)(A) et (2)

43. (1) If a supernumerary judge, before 43. (1) Le juge surnumraire qui exerait, 5 Pension du juge surnumraire becoming a supernumerary judge, held the avant dtre nomm ce poste, la charge de juge office of chief justice, senior associate chief en chef, de juge en chef associ ou de juge en justice or associate chief justice, or served in the 10 chef adjoint ou de juge principal, au sens du position of senior judge, as defined in subsecparagraphe 29(6), de la Cour suprme du Yukon tion 29(6), of the Supreme Court of Yukon, the ou des Territoires du Nord-Ouest ou de la Cour 10 Supreme Court of the Northwest Territories or de justice du Nunavut a droit, au titre de larticle 42, une pension gale aux deux tiers the Nunavut Court of Justice, the annuity payable to the judge under section 42 is an 15 du traitement attach, au moment de la cessation de ses fonctions de juge surnumraire par mise annuity equal to two thirds of the salary la retraite doffice, dmission ou rvocation, la 15 annexed, at the time of his or her resignation, charge quil occupait avant sa nomination dans removal or attaining the age of retirement, to the ce poste. office or position previously held by him or her of chief justice, senior associate chief justice, 20 associate chief justice or senior judge.
Pension du juge (2) Le juge en chef de la Cour dappel (2) If the Chief Justice of the Federal Court qui a exerc la fdrale ou de la Cour fdrale ou le juge en of Appeal or of the Federal Court or the Chief facult vise chef ou juge en chef adjoint de la Cour 20 larticle 31, 32 Justice or Associate Chief Justice of the Tax ou 32.1 Court of Canada, in accordance with section 31, 25 canadienne de limpt, ou dune juridiction suprieure dune province, qui exerce la facult or a chief justice of a superior court of a province, in accordance with section 32, or a vise larticle 31 ou 32, selon le cas, pour devenir simple juge ou le juge principal, au senior judge, as defined in subsection 22(3), of the Supreme Court of Yukon, the Supreme sens du paragraphe 22(3), de la Cour suprme 25 Court of the Northwest Territories or the 30 du Yukon ou des Territoires du Nord-Ouest ou Nunavut Court of Justice, in accordance with de la Cour de justice du Nunavut qui exerce la section 32.1, has elected to cease to perform his facult vise larticle 32.1 pour devenir simple or her duties as such and to perform only the juge a droit, au titre de larticle 42, une duties of a judge, the annuity payable to him or pension gale aux deux tiers du traitement 30 her under section 42 is an annuity equal to two 35 attach, au moment de la cessation de ses thirds of the salary annexed, at the time of his or fonctions de simple juge par mise la retraite her resignation, removal or attaining the age of doffice, dmission ou rvocation, la charge retirement, to the office or position held by him quil occupait avant dexercer cette facult. or her immediately before his or her election.

Annuity election under section 31, 32 or 32.1

2002, c. 7, s. 194

218. Subsection 54(4) of the Act is re- 40 218. Le paragraphe 54(4) de la mme loi 35 2002, ch. 7, art. 194 est remplac par ce qui suit : placed by the following:
Dfinition de (4) Au prsent article, juge principal (4) In this section, senior judge, in respect juge sentend, pour les cours suprmes du Yukon et of the Supreme Court of Yukon, the Supreme principal des Territoires du Nord-Ouest et la Cour de Court of the Northwest Territories or the Nunavut Court of Justice, means the judge with 45 justice du Nunavut, du juge le plus ancien dans 40 sa charge qui na pas exerc la facult vise au the earliest date of appointment to the court in question who has not made an election under paragraphe 29(1) ou 32.1(1) ou, si plusieurs

Definition of senior judge

236

Jobs and Growth, 2012 subsection 29(1) or 32.1(1) or, in the case of juges sont nomms le mme jour sans avoir more than one such judge having been exerc lune de ces facults, celui que le appointed on the same day, the judge that the gouverneur en conseil peut dsigner. Governor in Council may designate as the senior judge. 5 DIVISION 10 SECTION 10 CODE CANADIEN DU TRAVAIL Modification de la loi

60-61 ELIZ. II

R.S., c. L-2

CANADA LABOUR CODE Amendments to the Act 219. (1) The portion of section 188 of the Canada Labour Code before paragraph (a) is replaced by the following:

L.R., ch. L-2

219. (1) Le passage de larticle 188 du Code canadien du travail prcdant lalina a) 5 est remplac par ce qui suit :
Cessation demploi en cours danne

Termination of employment during year

188. When an employee ceases to be em188. En cas de cessation demploi, lemployed, the employer shall pay to the employee 10 ployeur verse lemploy, dans les trente jours within 30 days after the day on which the qui suivent la date de la cessation : employee ceases to be employed (2) Paragraph 188(b) of the English version of the Act is replaced by the following: (b) four per cent or, if the employee has 15 completed six consecutive years of employment by one employer, six per cent of the wages of the employee during any part of the completed portion of their year of employment in respect of which vacation pay has not 20 been paid to the employee. 220. Section 191 of the Act is replaced by the following: (2) Lalina 188b) de la version anglaise de 10 la mme loi est remplac par ce qui suit : (b) four per cent or, if the employee has completed six consecutive years of employment by one employer, six per cent of the wages of the employee during any part of the 15 completed portion of their year of employment in respect of which vacation pay has not been paid to the employee. 220. Larticle 191 de la mme loi est 20 remplac par ce qui suit :

Definitions

employed in a continuous operation occup un travail ininterrompu

Dfinitions 191. The following definitions apply in this 191. Les dfinitions qui suivent sappliquent 25 la prsente section. Division.  cong pay employed in a continuous operation means, in  cong pay Cong pour lequel lemploy a  holiday with droit lindemnit de cong. respect of an employee, employment in pay   (a) any industrial establishment in which, in   each seven-day period, operations once be-  indemnit de cong Lindemnit calcule 25 indemnit de cong  gun normally continue without cessation until 30 conformment larticle 196. holiday pay the completion of the regularly scheduled operations for that period; occup un occup un travail ininterrompu Qualifie travail lemploy, selon le cas : ininterrompu (b) any operations or services concerned employed in a with the running of trains, planes, ships, a) qui travaille dans un tablissement o, au continuous trucks or other vehicles, whether in scheduled 35 cours de chaque priode de sept jours, les 30 operation or non-scheduled operations; travaux, une fois normalement commencs dans le cadre du programme rgulier prvu (c) any telephone, radio, television, telegraph pour cette priode, se poursuivent sans arrt or other communication or broadcasting jusqu leur achvement; operations or services; or

2011-2012

Emploi et croissance (2012) (d) any operation or service normally carried on without regard to Sundays or general holidays. b) dont le travail a trait au fonctionnement de vhicules, notamment trains, avions, navires ou camions, que ce soit ou non dans le cadre dun programme rgulier; c) qui travaille dans les communications : 5 tlphone, radio, tlvision, tlgraphe ou autres moyens; d) qui travaille dans un secteur qui fonctionne normalement sans quil soit tenu compte des dimanches ou des jours fris. 10 221. Les articles 196 198 de la mme loi sont remplacs par ce qui suit :

237

holiday pay indemnit de cong holiday with pay cong pay

 holiday pay means pay calculated in accord ance with section 196. 5    holiday with pay means a holiday for which  an employee is entitled to holiday pay.

2001, c. 34, ss. 18(F) and 19(F) Holiday pay

221. Sections 196 to 198 of the Act are replaced by the following:

2001, ch. 34, art. 18(F) et 19(F)

Employees on commission

First 30 days of employment

Continuous operation employee not reporting for work

    Indemnit de  196. (1) Subject to subsections (2) to (4), an 10 196. (1) Sous rserve des paragraphes (2)   cong employee shall, for each general holiday, be (4), lemploy reoit, pour chaque jour fri,   paid holiday pay equal to at least one twentieth une indemnit de cong correspondant au 15   of the wages, excluding overtime pay, that they moins un vingtime du salaire gagn durant les   earned in the four-week period immediately quatre semaines prcdant la semaine compre  preceding the week in which the general holiday 15nant le jour fri, compte non tenu des heures   occurs. supplmentaires.      (2) An employee whose wages are paid in  (2) Lemploy pay en tout ou en partie la 20 Employ pay   la commission whole or in part on a commission basis and who commission qui a accompli au moins douze   has completed at least 12 weeks of continuous semaines de service continu auprs dun   employment with an employer shall, for each 20employeur reoit, pour chaque jour fri, une   general holiday, be paid holiday pay equal to at indemnit de cong correspondant au moins   least one sixtieth of the wages, excluding un soixantime du salaire gagn durant les 25   overtime pay, that they earned in the 12-week douze semaines prcdant la semaine compre  period immediately preceding the week in nant le jour fri, compte non tenu des heures   which the general holiday occurs. 25supplmentaires.      (3) An employee is not entitled to holiday  (3) Lemploy na pas droit lindemnit de Jour fri   pay for a general holiday that occurs in their cong pour le jour fri qui tombe dans ses 30 pendant les 30de premiers jours   service first 30 days of employment with an employer. trente premiers jours de service pour un    employeur.     Absence de  (4) An employee who is employed in a  (4) Lemploy occup un travail ininter  lemploy continuous operation is not entitled to holiday 30rompu na pas droit lindemnit de cong pour occup un   pay for a general holiday le jour fri o, selon le cas : 35 travail   ininterrompu    (a) on which they do not report for work  a) il ne se prsente pas au travail aprs y    after having been called to work on that day;  avoir t appel;    or  b) il fait en sorte de ne pas tre disponible    (b) for which they make themselves unavail- 35 pour travailler alors quen vertu des condi   able to work when the conditions of employ-  tions demploi dans ltablissement o il 40      ment in the industrial establishment in which  travaille :    they are employed  (i) soit il serait tenu de se rendre ainsi     (i) require them to be available, or disponible,

238

Employment

Jobs and Growth, 2012 60-61 ELIZ. II    (ii) allow them to make themselves un-  (ii) soit il peut choisir de ne pas tre ainsi     available. disponible.      (5) For the purposes of subsection (3), a  (5) Pour lapplication du paragraphe (3), une Sens de   service person is deemed to be in the employment of personne est rpute tre au service dune autre   another person when they are available at the 5lorsquelle est sa disposition, mme si elle ne 5   call of that other person, whether or not they are travaille pas effectivement.  called on to perform any work. 197. (1) An employee who is required to 197. (1) Lemploy qui est tenu de travailler Majoration pour travail effectu work on a day on which they are entitled to un jour pour lequel il a droit une indemnit de holiday pay shall be paid, in addition to the 10 cong reoit celle-ci ainsi que la somme additionnelle correspondant au moins une fois 10 holiday pay for that day, wages at a rate equal to et demie son salaire normal pour les heures de at least one and one-half times their regular rate travail fournies ce jour-l. of wages for the time that they work on that day.
Employ occup (2) An employee employed in a continuous (2) Lemploy occup un travail ininter un travail operation who is required to work on a day on 15 rompu qui est tenu de travailler un jour pour ininterrompu 15 which they are entitled to holiday pay shall lequel il a droit une indemnit de cong :

Additional pay for holiday work

Employment in continuous operation

(a) be paid in accordance with subsection (1); (b) be given a holiday with pay at some other time, either by adding it to their annual 20 vacation or by granting it at a time convenient to both the employee and the employer; or

a) soit est rmunr conformment au paragraphe (1); b) soit a droit un cong pay quil peut ou bien ajouter son cong annuel, ou bien prendre une date convenable pour lui et son 20 employeur;

Employees not entitled to holiday pay

c) soit, lorsque la convention collective qui (c) be paid holiday pay for the first day on le rgit le prvoit, reoit une indemnit de which they do not work after that day, if a collective agreement that is binding on the 25 cong pour le premier jour o il ne travaille 25 employer and the employee so provides. pas par la suite.   (3) If an employee who is not entitled to  (3) Lemploy qui na pas droit lindemnit  Employ nayant   pas droit holiday pay under subsection 196(3) is required de cong au titre du paragraphe 196(3) et qui est   lindemnit de to work on a general holiday, they shall be paid tenu de travailler un jour fri reoit, pour les cong   at a rate equal to at least one and one-half times 30heures de travail fournies, la somme correspon  their regular rate of wages for the time that they dant au moins une fois et demie son salaire 30   work on that day unless they are employed in a normal. Toutefois, dans le cas o il est occup   continuous operation, in which case they are un travail ininterrompu, il a seulement droit   entitled to their regular rate of wages for the son salaire normal pour les heures fournies ce   time that they work on that day. 35jour-l. 222. Sections 199 to 202 of the Act are replaced by the following: 222. Les articles 199 202 de la mme loi 35 L.R., ch. 9 (1er suppl.), sont remplacs par ce qui suit : art. 8; 1993,
ch. 42, art. 24 et 25; 2001, ch. 34, art. 20(F)

R.S., c. 9 (1st Supp.), s. 8; 1993, c. 42, ss. 24 and 25; 2001, c. 34, s. 20(F)

Holiday work for managers, etc.

199. Despite section 197, an employee ex199. Malgr larticle 197, lemploy qui, tout Directeurs travaillant un cluded from the application of Division I under en tant exclu, aux termes du paragraphe 167(2) jour de cong subsection 167(2) who is required to work on a 40 , du champ dapplication de la section I, est tenu day on which they are entitled to holiday pay de travailler un jour pour lequel il a droit une 40 shall be given a holiday with pay at some other indemnit de cong a droit un cong pay un

2011-2012

Emploi et croissance (2012) time, either by adding it to their annual vacation or by granting it at a time convenient to both the employee and the employer. autre moment; il peut soit lajouter son cong annuel, soit le prendre une date convenable pour lui et son employeur.

239

Holiday pay deemed to be wages

200. Lindemnit de cong accorde un 200. Holiday pay granted to an employee is Indemnit de 5 cong : for all purposes deemed to be wages. 5 employ est assimile un salaire. prsomption de
salaire

Application of section 189

  201. Section 189 applies for the purposes of  this Division. 223. The Act is amended by adding the following after section 251:

  201. Larticle 189 sapplique dans le cadre de  la prsente section. 223. La mme loi est modifie par adjonction, aprs larticle 251, de ce qui suit :

Application de larticle 189

    Complaints Plaintes      251.01 (1) Tout employ peut dposer une 10 Dpt de la  251.01 (1) Any employee may make a 10 Making of   plainte complaint complaint in writing to an inspector if they plainte crite auprs dun inspecteur sil croit   que lemployeur : believe that the employer has contravened      (a) any provision of this Part or of the  a) a contrevenu une disposition de la    prsente partie ou des rglements pris en  regulations made under this Part; or     15  (b) any order. 15 vertu de celle-ci;    b) ne se conforme pas un arrt.       (2) La plainte doit tre dpose dans les six Dlai Time for making  (2) A complaint under subsection (1) shall be   complaint mois qui suivent lune ou lautre des dates made within the following period      (a) in the case of a complaint of non- suivantes :    payment of wages or other amounts to which  a) sagissant dune plainte portant que lem- 20    the employee is entitled under this Part, six 20 ployeur na pas vers lemploy le salaire    months from the last day on which the  ou une autre indemnit auxquels celui-ci a    employer was required to pay those wages  droit sous le rgime de la prsente partie, la    dernire date laquelle lemployeur est tenu  or other amounts under this Part; and      (b) in the case of any other complaint, six  de verser le salaire ou lautre indemnit sous 25    months from the day on which the subject- 25 le rgime de cette partie;    b) sagissant de toute autre plainte, la date  matter of the complaint arose.    laquelle lobjet de la plainte a pris naissance.      Extension of Prorogation du  (3) The Minister may, subject to the regula-  (3) Le ministre peut, sous rserve des   time tions, extend the period set out in subsection (2) rglements, proroger le dlai fix au paragraphe 30 dlai    (a) if the Minister is satisfied that a com- (2) :      plaint was made within that period to a 30 a) dans le cas o il est convaincu que    government official who had no authority to  lintress a dpos sa plainte temps mais    deal with the complaint and that the person  auprs dun fonctionnaire quil croyait tort   35  making the complaint believed the official  habilit la recevoir;     had that authority;  b) dans tout cas prvu par rglement;   (b) in any circumstances prescribed by 35  c) aux conditions prvues par rglement.    regulation; or   (c) in the conditions prescribed by regula  tion.

Jobs and Growth, 2012 60-61 ELIZ. II     Limitation Restriction  (4) An employee is not permitted to make a  (4) Un employ ne peut se prvaloir du   complaint under subsection (1) if the complaint paragraphe (1) pour dposer une plainte au   is that the employee has been dismissed and motif quil se croit injustement congdi.    considers the dismissal to be unjust.     For greater Prcision  (5) For greater certainty, a complaint is not 5 (5) Il est entendu quune plainte ne peut tre   certainty permitted under this section if it relates to a dpose en vertu du prsent article si elle porte 5    disagreement whose settlement is governed sur un dsaccord dont le rglement est assujetti   exclusively by a collective agreement under exclusivement une convention collective au   titre du paragraphe 168(1.1). subsection 168(1.1).    251.02 (1) If satisfied that the employee 10 251.02 (1) Sil est convaincu que lemploy Suspension of Suspension de la   must take measures before the complaint may doit prendre des mesures avant quune plainte 10 plainte complaint     be dealt with, an inspector may suspend dpose en vertu de larticle 251.01 ne soit   consideration of the complaint made under examine, linspecteur peut suspendre, en tout   ou en partie, lexamen de la plainte. section 251.01, in whole or in part.    (2) If the inspector suspends a complaint, the 15 (2) Le cas chant, il en avise par crit Notice Avis   inspector must notify the employee in writing lemploy et prcise, dans lavis : 15    and specify in the notice  a) les mesures que celui-ci doit prendre;     (a) the measures that the employee must   b) le dlai dont il dispose pour les prendre.    take; and      (b) the period of time within which the 20     employee must take those measures.      (3) The inspector may, upon request, extend  (3) Il peut, sur demande, proroger le dlai Extension of Prorogation du   time dlai prcis dans lavis. the time period specified in the notice.       End of  (4) The suspension ends when, in the  (4) La suspension prend fin lorsque linspec- 20 Fin de la   suspension suspension inspectors opinion, the measures specified in 25teur estime que les mesures prcises dans lavis   ont t prises. the notice have been taken.    251.03 After receipt of a complaint, an  251.03 Aprs rception de la plainte, linsInspector to Aide de   inspector may assist the parties to the complaint pecteur peut aider les parties rgler la plainte assist parties linspecteur   to settle the complaint or cause another ou confier cette tche un autre inspecteur. 25     30 inspector to do so.    251.04 (1) If an employer and an employee  251.04 (1) Si lemployeur et lemploy qui a Settlement of Cas dentente sur   amounts due la somme due who has made a complaint relating to the non- dpos une plainte portant que celui-ci ne lui a   payment of wages or other amounts to which pas vers le salaire ou une autre indemnit   they are entitled under this Part reach a auxquels il a droit sous le rgime de la prsente   settlement in writing on the wages or other 35partie sentendent par crit sur le salaire ou 30   amounts to be paid, the employer may pay those lautre indemnit verser, lemployeur peut     verser ce salaire ou cette indemnit soit amounts to the employee or to the Minister.   lemploy, soit au ministre.     (2) If an employer pays the amounts to the  (2) Si le salaire ou lindemnit lui est vers, If amount paid to  Remise par le  Minister, the Minister shall, without delay after le ministre le remet sans dlai lemploy qui y 35 ministre Minister   receiving them, pay them over to the employee 40a droit.    who is entitled to the amounts.      (3) No prosecution for failure to pay an  (3) Lemployeur qui a vers lemploy ou Ministers Consentement   consent required  poursuite au ministre le salaire ou lindemnit viss au  for prosecution employee the wages or other amounts that were the subject of the complaint may without the paragraphe (1) ne peut faire lobjet dune

240

2011-2012

Rejection of complaint

Notice of rejection of complaint

Request for review

Emploi et croissance (2012) 241   written consent of the Minister be instituted poursuite pour dfaut de paiement du salaire ou   against an employer if the employer has paid the de lautre indemnit viss par la plainte quavec   amount of wages or other amounts referred to in le consentement crit du ministre.   subsection (1) to the employee or the Minister.       251.05 (1) An inspector may reject a com- 5 251.05 (1) Linspecteur peut rejeter, en tout Rejet de la   plaint made under section 251.01, in whole or in ou en partie, une plainte dpose en vertu de 5 plainte   larticle 251.01 : part,      a) sil est convaincu que, selon le cas :  (a) if the inspector is satisfied      (i) la plainte ne relve pas de sa comp(i) that the complaint is not within their     tence, jurisdiction, 10      (ii) la plainte est futile, vexatoire ou 10 (ii) that the complaint is frivolous, vex-      entache de mauvaise foi, atious or not made in good faith,       (iii) la plainte a fait lobjet dun rglement, (iii) that the complaint has been settled,     (iv) lemploy dispose dautres moyens de (iv) that there are other means available to     rgler lobjet de la plainte et devrait faire the employee to resolve the subject-matter 15    appel ces moyens, of the complaint that the inspector con-  15      siders should be pursued, (v) lobjet de la plainte a t instruit     comme il se doit dans le cadre dun recours (v) that the subject-matter of the complaint     devant un tribunal judiciaire ou adminishas been adequately dealt with through     tratif ou un arbitre, recourse obtained before a court, tribunal, 20    arbitrator or adjudicator,   (vi) sagissant dune plainte autre quune 20    plainte portant que lemployeur na pas (vi) that in respect of a complaint other      vers lemploy le salaire ou une autre than a complaint of non-payment of wages     indemnit auxquels celui-ci a droit sous le or other amounts to which the employee is     rgime de la prsente partie, il ny a pas de entitled under this Part, there is insufficient 25    preuve suffisante pour justifier la plainte, 25 evidence to substantiate the complaint, or       (vii) sagissant dune plainte dpose par (vii) that in respect of a complaint made    un employ li par une convention collecby an employee who is subject to a      tive, celle-ci couvre lobjet de la plainte et collective agreement, the collective agree-     prvoit un mcanisme de rglement des ment covers the subject-matter of the 30    diffrends par une tierce partie; complaint and provides a third party  30    dispute resolution process; or  b) si lexamen de la plainte a t suspendu en     (b) if consideration of the complaint was  vertu du paragraphe 251.02(1) et sil est    suspended under subsection 251.02(1) and if,  davis que les mesures prcises dans lavis    in the inspectors opinion, the other measures 35 vis au paragraphe 251.02(2) nont pas t    specified in the notice under subsection  prises dans le dlai qui y est prcis. 35      251.02(2) were not taken within the specified      time period.    (2) If a complaint has been rejected, the  (2) Sil rejette la plainte, linspecteur en avise Avis du rejet de   inspector shall notify the employee in writing, 40par crit lemploy, motifs lappui. la plainte    with reasons.      (3) The employee may, within 15 days after  (3) Lemploy peut, dans les quinze jours Demande de   rvision the day on which the employee is notified of the suivant la date o il est ainsi avis, demander au   rejection, request in writing, with reasons, that ministre par crit, motifs lappui, de rviser la 40   the Minister review the inspectors decision. 45dcision de linspecteur.

242
Review

Notice of Ministers decision Review is final

Jobs and Growth, 2012 60-61 ELIZ. II    (4) The Minister may confirm the inspectors  (4) Le ministre peut soit confirmer la dciRvision   decision, or rescind it and direct an inspector to sion de linspecteur, soit lannuler et charger un   deal with the complaint. inspecteur dexaminer la plainte.      (5) The Minister shall notify the employee in  (5) Il avise par crit lemploy de sa Avis de la   writing of the Ministers decision. 5 dcision du 5dcision. ministre        (6) The Ministers confirmation or rescission  (6) Toute confirmation ou annulation de la Caractre   dfinitif de la is final and conclusive and is not subject to dcision par le ministre est dfinitive et non   rvision appeal to or review by any court. susceptible dappel ou de rvision en justice. 224. Subsection 251.1(2) of the Act is 224. Le paragraphe 251.1(2) de la mme 1993, ch. 42, replaced by the following: 10 art. 37 10 loi est remplac par ce qui suit :    (1.1) A payment order must not relate to  (1.1) Lordre de paiement ne peut viser le Restriction   wages or other amounts to which the employee salaire ou une autre indemnit auxquels lem  is entitled for the period preceding ploy a droit pour la priode antrieure :      (a) in the case where the employee made a  a) dans le cas o lemploy a dpos une    complaint under subsection 251.01(1) that 15 plainte en vertu du paragraphe 251.01(1) qui 15    was not rejected under subsection 251.05(1),  na pas t rejete en vertu du paragraphe    the 12 months before the day on which the  251.05(1), aux douze mois prcdant le dpt    complaint was made or, if there was a  de la plainte ou, sil y a eu cessation demploi    termination of employment prior to the  avant ce dpt, aux douze mois prcdant    complaint being made, the 12 months before 20 celle-ci; 20    the date of termination; and    b) dans les autres cas, aux douze mois    (b) in any other case, the 12 months before  prcdant le dbut de linspection faite au    the day on which an inspection under this  titre de la prsente partie dans le cadre de    Part, during the course of which the inspector  laquelle linspecteur a fait la constatation    made the finding referred to in subsection (1), 25 vise au paragraphe (1). 25    began.       (1.2) In respect of unpaid vacation pay, a  (1.2) Sagissant de lindemnit de cong Indemnit de   cong annuel reference to a period of 12 months in subsection annuel, la mention de la priode de douze mois   (1.1) shall be read as a reference to a period of vise au paragraphe (1.1) vaut mention dune   24 months. 30priode de vingt-quatre mois. (2) An inspector dealing with a complaint of (2) Linspecteur saisi dune plainte portant 30 Plainte non fonde non-payment of wages or other amounts to que lemployeur na pas vers lemploy le which an employee is entitled under this Part salaire ou une autre indemnit auxquels celui-ci shall notify the employee in writing that their a droit sous le rgime de la prsente partie avise complaint is unfounded if the inspector con- 35 lemploy par crit du fait que sa plainte est non cludes that the employer has paid to the fonde sil conclut que lemployeur a vers 35 employee all wages and other amounts to which lemploy tout salaire et autre indemnit the employee is entitled under this Part for the auxquels celui-ci a droit sous le rgime de cette period of six months set out in paragraph partie pour la priode de six mois vise 251.01(2)(a) or for the extended period pro- 40 lalina 251.01(2)a) ou la priode proroge en 40 vided for in subsection 251.01(3). vertu du paragraphe 251.01(3). 225. Section 251.11 of the Act is replaced by the following: 225. Larticle 251.11 de la mme loi est remplac par ce qui suit :
1993, ch. 42, art. 37

1993, c. 42, s. 37

Limitation

Unpaid vacation pay

If complaint unfounded

1993, c. 42, s. 37

2011-2012
Request for review

Payment of amount

Review

Service of documents

Proof of service of documents

Review is final

Request treated as an appeal

Emploi et croissance (2012) 243    251.101 (1) A person who is affected by a  251.101 (1) Toute personne concerne par Demande de   rvision payment order or a notice of unfounded un ordre de paiement ou un avis de plainte non   complaint may send a written request with fonde peut demander au ministre, par crit,   reasons for a review of the inspectors decision motifs lappui, de rviser la dcision de   to the Minister within 15 days after the day on 5linspecteur dans les quinze jours suivant la 5   which the order or a copy of the order or the signification de lordre ou de sa copie, ou de   lavis. notice is served.      (2) An employer or a director of a corpora-  (2) Lemployeur et ladministrateur de perConsignation de   la somme vise tion is not permitted to request a review of a sonne morale ne peuvent prsenter une demande   payment order unless the employer or director 10de rvision qu la condition de remettre au 10   pays to the Minister the amount indicated in the ministre la somme fixe par lordre, ladminis  payment order, subject to, in the case of a trateur ne pouvant toutefois tre tenu de   director, the maximum amount of the directors remettre une somme excdant la somme maxi  male vise larticle 251.18. liability under section 251.18.      (3) On receipt of the request for review, the 15 (3) Le ministre saisi dune demande de 15 Rvision   Minister may, in writing, confirm, rescind or rvision peut confirmer, annuler ou modifier   vary, in whole or in part, the payment order or par crit en totalit ou en partie lordre de   the notice of unfounded complaint and, if the paiement ou lavis de plainte non fonde en   Minister rescinds the notice, the Minister shall cause et, sil annule lavis, il charge un   direct an inspector to re-examine the complaint. 20inspecteur de rexaminer la plainte. 20      (4) Service of a decision made under sub-  (4) La dcision prise en vertu du paragraphe Signification   section (3) shall be made to the persons who are (3) est signifie personne ou par courrier   affected by the payment order or by the notice recommand ou certifi toute personne   of unfounded complaint, by personal service or concerne par lordre de paiement ou lavis de   by registered or certified mail and, in the case of 25plainte non fonde; en cas de signification par 25   registered or certified mail, the decision is courrier, elle est rpute avoir t reue par le   deemed to have been received by the addressee destinataire le septime jour qui suit sa mise la   on the seventh day after the day on which it is poste.    mailed.      (5) A certificate purporting to be signed by 30 (5) Le certificat paraissant sign par le Preuve de   the Minister certifying that a decision referred to ministre qui atteste lenvoi par courrier recom- 30 signification   in subsection (4) was sent by registered or mand ou certifi de la dcision, son   certified mail to the person to whom it was destinataire, et qui est accompagn dune copie   addressed, accompanied by an identifying post certifie conforme de la dcision et du rcpiss   office certificate of the registration or certifica- 35de recommandation ou de certification postale   tion and a true copy of the decision, is est admissible en preuve et fait foi de son 35   admissible in evidence and is proof of the contenu sans quil soit ncessaire de prouver   statements contained in it, without proof of the lauthenticit de la signature qui y est appose     signature or official character of the person ou la qualit officielle du signataire.   40 appearing to have signed the certificate.    (6) Subject to the right of appeal under  (6) Sous rserve du droit dappel prvu Caractre   section 251.11, the decision made under sub- larticle 251.11, la dcision prise en vertu du 40 dfinitif de la   rvision section (3) is final and conclusive and is not paragraphe (3) est dfinitive et non susceptible   dappel et de rvision en justice. subject to appeal to or review by any court.      (7) The Minister may, if the Minister con- 45 (7) Le ministre peut, sil lestime indiqu Demande traite   en tant que siders it appropriate in the circumstances, treat dans les circonstances, traiter la demande de   the request for review as an appeal of the rvision comme une demande dappel de la 45 demande dappel

244

Jobs and Growth, 2012 60-61 ELIZ. II   inspectors decision, in which case the Minister dcision de linspecteur; le cas chant, il en   shall so inform the persons affected by the informe toute personne concerne par lordre de   payment order or by the notice of unfounded paiement ou lavis de plainte non fonde et il est   complaint, and the request for review shall be considr comme saisi dun appel pour lap  considered to be an appeal for the purposes of 5plication de larticle 251.12. 5  section 251.12. 251.11 (1) A person who is affected by a 251.11 (1) Toute personne concerne par la Appel decision made under subsection 251.101(3), dcision prise en vertu du paragraphe other than a decision to rescind a notice of 251.101(3) autre que celle dannuler lavis unfounded complaint, may appeal the decision 10 de plainte non fonde peut, par crit, dans les to the Minister, in writing, within 15 days after quinze jours suivant la signification de la 10 the day on which the decision is served, but dcision, interjeter appel de celle-ci auprs du ministre, mais ce uniquement sur une question only on a question of law or jurisdiction. de droit ou de comptence.    (2) The request for appeal shall contain a  (2) La demande dappel comporte un expos Moyens dappel   statement of the grounds of appeal. 15 15des moyens dappel. (3) An employer or director of a corporation is not permitted to appeal from a decision unless the employer or director pays to the Minister (a) if no amount was paid under subsection  251.101(2), the amount indicated in the 20  payment order or, if the decision varied that   amount, the amount indicated in the decision;    and   (b) if an amount was paid under subsection   251.101(2) that is less than the amount 25  indicated in the decision, the amount equal    to the difference between the two amounts.     (3) Lemployeur et ladministrateur de personne morale ne peuvent interjeter appel de la dcision qu la condition de remettre au ministre : a) si aucune somme na t remise au titre du 20 paragraphe 251.101(2), la somme fixe par lordre de paiement en cause ou, si la dcision a modifi cette somme, la somme fixe dans la dcision; b) si une somme a t remise au titre de ce 25 paragraphe, mais est infrieure celle fixe dans la dcision, la somme correspondant lexcdent de la somme fixe sur la somme remise.
Consignation du montant vis

Appeal

Grounds of appeal Payment of amount

Limitation

(4) Dans le cas de ladministrateur, le 30 Restriction (4) In the case of a director, subsection (3) applies subject to the maximum amount of the paragraphe (3) sapplique sous rserve du fait 30 que celui-ci ne peut tre tenu de remettre une directors liability under section 251.18. somme excdant la somme maximale vise larticle 251.18. 226. (1) Subsection 251.12(1) of the Act is replaced by the following: 226. (1) Le paragraphe 251.12(1) de la 35 1993, ch. 42, art. 37 mme loi est remplac par ce qui suit :

1993, c. 42, s. 37

Appointment of referee

Nomination dun 251.12 (1) The Minister shall appoint any 251.12 (1) Le ministre, saisi dun appel, arbitre person that the Minister considers appropriate as dsigne en qualit darbitre la personne quil a referee to hear and adjudicate an appeal and 35 juge qualifie pour entendre et trancher lappel et lui transmet la dcision faisant lobjet de 40 shall provide that person with the decision being appealed and either the request for appeal or, if lappel ainsi que la demande dappel ou, en cas subsection 251.101(7) applies, the request for dapplication du paragraphe 251.101(7), la review submitted under subsection 251.101(1). demande de rvision prsente en vertu du paragraphe 251.101(1).

2011-2012
1993, c. 42, s. 37

Emploi et croissance (2012) (2) Paragraph 251.12(4)(a) of the Act is replaced by the following: (a) confirm, rescind or vary, in whole or in part, the decision being appealed; (2) Lalina 251.12(4)a) de la mme loi est remplac par ce qui suit : a) confirmer, annuler ou modifier en totalit ou en partie la dcision faisant 5 lobjet de lappel;

245
1993, ch. 42, art. 37

1993, c. 42, s. 37

227. Subsection 251.14(1) of the Act is 5 227. Le paragraphe 251.14(1) de la mme loi est remplac par ce qui suit : replaced by the following:

1993, ch. 42, art. 37

Deposit of moneys

Dpt 251.14 (1) Le ministre dpose les sommes 251.14 (1) If the Minister receives moneys qui lui sont remises au titre de la prsente under this Division, the Minister shall deposit section, au crdit du receveur gnral du Canada 10 those moneys to the credit of the Receiver General in the account known as the Labour 10 dans le compte appel Compte dordre du Code du travail (Normes) ou dans tout autre Standards Suspense Account or in any other compte spcial cr pour lapplication du special account created for the purposes of this prsent article et peut autoriser le paiement de section and may authorize payments out of that account to any employee or other person who is sommes, sur ce compte, lemploy bnfi- 15 15 ciaire ou toute autre personne y ayant droit. entitled to that money.

1993, c. 42, s. 37

228. Subsection 251.15(1) of the Act is replaced by the following:

228. Le paragraphe 251.15(1) de la mme loi est remplac par ce qui suit :

1993, ch. 42, art. 37

Enforcement of orders

Limitation

Excution des 251.15 (1) Any person who is affected by a 251.15 (1) Toute personne concerne par un payment order issued under subsection 251.1(1) ordre de paiement donn en vertu du paragraphe 20 ordres de et des paiement ordonnances or confirmed or varied under subsection 20 251.1(1) ou confirm ou modifi en vertu du 251.101(3) or by a referees order made under paragraphe 251.101(3) ou par une ordonnance subsection 251.12(4), or the Minister on the rendue en vertu du paragraphe 251.12(4), ou le request of any such person, may, after the day ministre sur demande dune telle personne, peut, provided in the order for compliance or after 15 aprs lexpiration dun dlai de quinze jours 25 days following the day on which the order is 25 suivant la date o lordre a t donn, confirm made, confirmed or varied, whichever is the ou modifi ou lordonnance a t rendue, ou la later, file in the Federal Court a copy of the date dexcution qui y est fixe si celle-ci est payment order, or a copy of the referees order postrieure, dposer la Cour fdrale une exclusive of the reasons. copie de lordre de paiement ou du dispositif de 30 lordonnance.    (1.1) However, a payment order is not to be 30 (1.1) Lordre de paiement ne peut toutefois Restriction   filed while it is or may be the subject of a tre dpos tant quil peut faire ou fait lobjet   review under subsection 251.101(1) or an dune rvision au titre du paragraphe 251.101(1)   appeal under subsection 251.101(7) or section ou dun appel au titre du paragraphe 251.101(7) 35   251.11 or if a referees order is made under ou de larticle 251.11 ou si une ordonnance est   paragraph 251.12(4)(a) relating to the payment 35rendue en vertu de lalina 251.12(4)a) son   sujet. order.

229. Larticle 264 de la mme loi est 229. Section 264 of the Act is amended by modifi par adjonction, aprs lalina j), de 40 striking out and at the end of paragraph (j) ce qui suit : and by adding the following after paragraph (j): 40    (j.1) prescribing the circumstances and con-  j.1) de prvoir des cas et des conditions pour    ditions for the purposes of subsection  lapplication du paragraphe 251.01(3);   251.01(3); and

246 Transitional Provisions

Complaints, notices and payment orders

Jobs and Growth, 2012 Dispositions transitoires 230. Le Code canadien du travail, dans sa version antrieure la date dentre en vigueur du prsent article, sapplique :

60-61 ELIZ. II

230. The Canada Labour Code, as it read immediately before the day on which this section comes into force, applies (a) to complaints that allege that an employer contravened any provision of 5 Part III of that Act, any provision of regulations made under that Part or any order within the meaning of that Part and that were received by the Minister of Labour before that day; 10 (b) to notices of unfounded complaint issued under subsection 251.1(2) of that Act that relate to complaints referred to in paragraph (a); and (c) to payment orders issued under sub- 15 section 251.1(1) of that Act (i) before that day, and (ii) on or after that day, if the inspector made the finding that resulted in the payment order during the course of an 20 inspection under Part III of that Act that began before that day or as a result of dealing with a complaint referred to in paragraph (a).

Plaintes, avis et ordres de paiement

a) aux plaintes qui portent quun employeur a contrevenu une disposition de 5 la partie III de cette loi ou des rglements pris en vertu de cette partie ou ne se conforme pas un arrt au sens de cette partie et qui ont t reues par le ministre du Travail avant cette date; 10 b) aux avis de plainte non fonde donns au titre du paragraphe 251.1(2) de cette loi et relatifs aux plaintes vises lalina a); c) aux ordres de paiement donns au titre du paragraphe 251.1(1) de cette loi : 15 (i) soit avant cette date, (ii) soit cette date ou aprs celle-ci, si linspecteur a fait la constatation ayant donn lieu lordre dans le cadre soit dune inspection faite au titre de la 20 partie III de cette loi qui a dbut avant cette date, soit de lexamen dune plainte vise lalina a).

Payment orders and notices

231. The Canada Labour Code, as it read 25 231. Le Code canadien du travail, dans sa Ordres de version antrieure la date dentre en 25 paiement et avis immediately before the day on which this vigueur du prsent article, sapplique aux section comes into force, applies to any ordres de paiement et avis de plainte non payment orders and notices of unfounded fonde donns au titre de larticle 251.1 de complaint issued before that day under section 251.1 of that Act. 30 cette loi avant cette date. Coming into Force Entre en vigueur 232. (1) Larticle 219 entre en vigueur la 30 Dcret date fixe par dcret.
Dcret

Order in council

232. (1) Section 219 comes into force on a day to be fixed by order of the Governor in Council.

Order in council

(2) Les articles 220 222 entrent en (2) Sections 220 to 222 come into force on a day to be fixed by order of the Governor in 35 vigueur la date fixe par dcret. Council. (3) Sections 223, 224, 229 and 230 come into force on a day to be fixed by order of the Governor in Council.

Order in council

(3) Les articles 223, 224, 229 et 230 entrent Dcret en vigueur la date fixe par dcret. 35
Dcret

Order in council

(4) Sections 225 to 228 and 231 come into 40 (4) Les articles 225 228 et 231 entrent en vigueur la date fixe par dcret. force on a day to be fixed by order of the Governor in Council.

2011-2012 DIVISION 11
R.S., c. M-6

Emploi et croissance (2012) SECTION 11 LOI SUR LINDEMNISATION DES MARINS

MARCHANDS

247

MERCHANT SEAMEN COMPENSATION ACT Amendments to the Act 233. The definition Board in subsection 2(1) of the Merchant Seamen Compensation Act is repealed.

L.R., ch. M-6

Modification de la loi 233. La dfinition de Commission , au paragraphe 2(1) de la Loi sur lindemnisation des marins marchands, est abroge.

234. The heading before section 3 and 234. Lintertitre prcdant larticle 3 et les sections 3 and 4 of the Act are repealed. 5 articles 3 et 4 de la mme loi sont abrogs. 5 235. Subsections 6(2) and (3) of the Act are replaced by the following:
Notice of election

235. Les paragraphes 6(2) et (3) de la mme loi sont remplacs par ce qui suit :

(2) Notice of an election under subsection (1) (2) Lavis doption mentionn au paragraphe Avis doption shall be given to the Minister within three (1) est donn au ministre dans les trois mois qui months after the happening of an accident or, if 10 suivent laccident ou, si le dcs en rsulte, dans 10 an accident results in death, within three months les trois mois qui suivent celui-ci, ou dans tout after the death or within any longer period that, dlai supplmentaire que le ministre peut either before or after the expiry of the three accorder avant ou aprs lexpiration de ces trois months, the Minister may allow. mois. (3) No compensation is payable in respect of 15 (3) Aucune indemnit nest verser lgard 15 Renonciation tout droit any accident mentioned in subsection (1) unless dun accident mentionn au paragraphe (1), sauf the seaman or their dependants submit to the si le marin ou les personnes sa charge soumettent, au ministre, sur une formule Minister, in a form approved by the Minister, a waiver of all claims for compensation under the approuve par celui-ci, une renonciation tout 20 droit lindemnit prvue par la loi dun pays 20 foreign law referred to in that subsection. tranger mentionne ce paragraphe. 236. Sections 9 and 10 of the Act are replaced by the following: 236. Les articles 9 et 10 de la mme loi sont remplacs par ce qui suit :

Waiver of all claims

Deductions

Dductions 9. Except with the Ministers approval, the 9. Sauf sur approbation du ministre, le amount of compensation payable under this Act montant de lindemnit verser en vertu de la 25 is not subject to any deduction or abatement by 25 prsente loi nest pas susceptible de dduction reason of, on account of or in respect of any ni de diminution cause, en raison ou lgard de quoi que ce soit, exception faite des sommes matter or thing whatever except in respect of dargent qui ont t payes par lemployeur au any sums of money that have been paid by the marin du fait de la blessure reue par le marin, 30 employer to a seaman on account of an injury received by the seaman, which sum or sums 30 lesquelles sont dduites du montant de lindemnit. shall be deducted from the amount of the compensation. Montant 10. Sauf sur approbation du ministre, le 10. Except with the Ministers approval, the incessible amount of compensation payable under this Act montant de lindemnit verser en vertu de la is not capable of being assigned, charged or 35 prsente loi ne peut tre cd, grev ni saisi et 35 attached and shall not pass to any other person ne peut faire lobjet dun transfert une autre by operation of law nor shall any claim be set personne par leffet de la loi ni tre distrait en off against it, including, in Quebec, by way of faveur dune autre rclamation par voie de compensation. compensation.

Amount not to be assigned, etc.

248

Jobs and Growth, 2012 237. Section 11 of the French version of the Act is replaced by the following: 237. Larticle 11 de la version franaise de la mme loi est remplac par ce qui suit :

60-61 ELIZ. II

Aucune renonciation

11. Un marin ne peut sengager envers son Aucune 11. Un marin ne peut sengager envers son renonciation employeur renoncer ses droits lune des employeur renoncer ses droits lune des prestations auxquelles lui-mme ou les person- 5 prestations auxquelles lui-mme ou les person- 5 nes sa charge ont droit ou peuvent avoir droit nes sa charge ont droit ou peuvent avoir droit en vertu de la prsente loi ou dlaisser ceux-ci, en vertu de la prsente loi ou dlaisser ceux-ci, et toute entente cette fin est absolument de nul et toute entente cette fin est absolument de nul effet. effet. 238. Section 12 of the Act is replaced by 10 238. Larticle 12 de la mme loi est 10 the following: remplac par ce qui suit :

Claims to be heard by Minister

12. No action lies for the recovery of 12. Aucune action ne peut tre intente en Rclamations entendues par le compensation payable under this Act, but all recouvrement de lindemnit verser en vertu ministre claims for compensation shall be heard and de la prsente loi, et toutes les demandes determined by the Minister. 15 dindemnit sont entendues et dcides par le 15 ministre. 239. Sections 14 to 20 of the Act are replaced by the following: 239. Les articles 14 20 de la mme loi sont remplacs par ce qui suit :

Minister decides right to compensation

Droit 14. Toute partie une action peut demander 14. Any party to an action may apply to the Minister for adjudication and determination of au ministre de se prononcer sur la question du 20 lindemnitle dcid par ministre the question of the plaintiffs right to compensa- 20 droit du requrant lindemnit prvue par la tion under this Act, or whether the right to bring prsente loi, ou sur la question de savoir si la the action is taken away by this Act. prsente loi enlve le droit dintenter une action. Juridiction 15. The Minister has exclusive jurisdiction to 15. Le ministre a juridiction exclusive pour examine, hear and determine all matters and examiner, entendre et dcider toute matire ou 25 exclusive du ministre questions arising under this Act and with respect 25 question relevant de la prsente loi, ainsi que to any matter or thing in respect of which any toute matire ou question lgard de laquelle power, authority or discretion is conferred on une attribution, une autorit ou un pouvoir discrtionnaire lui sont confrs. him or her.

Exclusive jurisdiction of Minister

Reconsideration and amendment

16. Le ministre peut reconsidrer toute 30 Reconsidration 16. The Minister may reconsider any matter et modification that has been dealt with by him or her or rescind 30 matire sur laquelle il sest prononc, ou or amend any decision or order previously rescinder ou modifier ses dcisions ou ordonnances antrieures. made.
Renseignements 17. Le ministre a, lgard de toute matire 17. In any matter arising under this Act, the relevant de la prsente loi, le pouvoir dexiger la 35 Minister has the power to require the production of any information that he or she considers 35 production des renseignements quil juge ncessaires. necessary.

Production of information

Decisions final

19. The Ministers decisions and findings are final and conclusive.

19. Les dcisions et les conclusions du ministre sont dfinitives et sans appel.

Dcisions dfinitives

Award

20. The Minister may award any sum that he 20. Le ministre peut accorder la partie qui a 40 Indemnit or she considers reasonable to the successful 40 gain de cause, dans une contestation de demande dindemnit ou en toute autre matire party to a contested claim for compensation or conteste, la somme quil estime raisonnable to any other contested matter as compensation for the expenses that the party incurred by titre dindemnit pour les dpenses engages par reason of or incidental to the contest. An order cette partie lgard de la contestation. 45

2011-2012

Emploi et croissance (2012) of the Minister for the payment by any Lordonnance du ministre relative au paiement employer of any sum so awarded when filed par lemployeur de toute somme ainsi accorde, in the manner provided by section 21 becomes a lorsque cette ordonnance est consigne de la judgment of the court in which it is filed and manire prescrite par larticle 21, devient un may be enforced accordingly. 5 jugement du tribunal o elle est consigne et est 5 excutoire en consquence.

249

1992, c. 51, s. 57(1)

240. The portion of section 21 of the Act before paragraph (a) is replaced by the following:

240. Le passage de larticle 21 de la mme loi prcdant lalina a) est remplac par ce qui suit :

1992, ch. 51, par. 57(1)

Order enforced as judgment of court

21. An order of the Minister for the payment 21. Lordonnance du ministre quant au 10 Ordonnance excutoire of compensation by an employer or any other 10 paiement dune indemnit par un employeur, comme jugement du tribunal order of the Minister for the payment of money ou toute autre ordonnance du ministre quant au under this Act, or a copy of the order that is paiement dune somme en vertu de la prsente certified to be a true copy by a person who is loi, ou une copie dune telle ordonnance certifie conforme par toute personne dment 15 duly authorized by the Minister, may be filed 15 autorise par le ministre, peut tre dpose : with 241. Section 23 of the Act is replaced by the following: 241. Larticle 23 de la mme loi est remplac par ce qui suit :

Ministers discretion

Discrtion 23. Despite section 22, compensation or a 23. Malgr larticle 22, le ministre peut sum in lieu of compensation may be awarded to accorder un marin ou une personne charge 20 any seaman who is not a resident of Canada or 20 qui ne rside pas au Canada lindemnit ou la to any non-resident dependant, as the Minister somme tenant lieu dindemnit quil juge considers appropriate, but the compensation or approprie, mais cette indemnit ou cette sum shall not in any case exceed the amount of somme ne peut, en aucun cas, dpasser le compensation provided for under this Act. montant de lindemnit prvue par la prsente 25 loi.

242. Subsection 24(4) of the Act is re- 25 242. Le paragraphe 24(4) de la mme loi est remplac par ce qui suit : placed by the following:
Notice of election Avis de loption (4) Avis de loption est donn lemployeur (4) Notice of the election referred to in subsection (3) shall be given to the employer dans les trois mois qui suivent laccident ou, si 30 within three months after the happening of an le dcs en rsulte, dans les trois mois qui accident or, if an accident results in death, 30 suivent celui-ci, ou dans tout dlai supplmentaire que le ministre peut accorder avant ou within three months after the death or within aprs lexpiration de ces trois mois. any longer period that, either before or after the expiry of the three months, the Minister may allow.

243. Subsection 25(4) of the Act is re- 35 243. Le paragraphe 25(4) de la mme loi 35 est remplac par ce qui suit : placed by the following:
Failure to give notice Dfaut de (4) Le dfaut de donner lavis prescrit ou de (4) Failure to give the prescribed notice or to donner lavis faire la demande dindemnit vise au paramake the claim referred to in subsection (1), or graphe (1) ou toute irrgularit ou inexactitude any defect or inaccuracy in a notice, does not bar the right to compensation if the Minister 40 dans un avis nentranent pas dchance du droit 40 lindemnit si le ministre estime que lemconsiders that the employer was not prejudiced ployeur nen souffre pas prjudice ou sil by it or it appears that the claim for compensaapparat que la demande dindemnit est juste tion is a just one and ought to be allowed. et doit tre accorde.

250

Jobs and Growth, 2012 244. (1) The portion of subsection 26(1) of the Act before paragraph (a) is replaced by the following: 244. (1) Le passage du paragraphe 26(1) de la mme loi prcdant lalina a) est remplac par ce qui suit :

60-61 ELIZ. II

Employer to give notice

26. (1) Subject to subsection (2), every Avis de 26. (1) Sous rserve du paragraphe (2), employer shall, within 30 days after the 5 lemployeur donne, dans les trente jours suivant 5 lemployeur happening of an accident to a seaman in its laccident subi par un marin son emploi, si employment by which the seaman is disabled laccident rend le marin incapable de remplir ses from performing their duties or that necessitates fonctions ou ncessite une assistance mdicale, medical aid, notify the Minister in writing of un avis crit au ministre indiquant : (2) The portion of subsection 26(1) of the 10 (2) Le passage du paragraphe 26(1) de la 10 Act after paragraph (e) is replaced by the mme loi suivant lalina e) est remplac par following: ce qui suit : En outre, lemployeur donne au ministre tout The employer shall also produce any further information respecting any other accident or autre renseignement que ce dernier exige claim to compensation that the Minister may 15 concernant tout autre accident ou demande 15 require. dindemnit. (3) Subsections 26(2) to (4) of the Act are replaced by the following: (3) Les paragraphes 26(2) (4) de la mme loi sont remplacs par ce qui suit :

Minister may relieve employer

Exemption du (2) The Minister may, by order, relieve any (2) Le ministre peut, par ordonnance, relever employer from the obligation to comply with 20 un employeur de lobligation de se conformer 20 ministre au paragraphe (1), dans la mesure prescrite par subsection (1) to the extent provided for in the cette ordonnance. order. Dfaut de se (3) Quiconque omet de se conformer au (3) Every person who fails to comply with conformer subsection (1) is guilty of an offence and liable paragraphe (1) commet une infraction et on summary conviction to a fine not exceeding 25 encourt, sur dclaration de culpabilit par 25 procdure sommaire, une amende maximale de $5,000 or to imprisonment for a term not cinq mille dollars et un emprisonnement maxiexceeding 12 months or to both. mal de douze mois, ou lune de ces peines.   (4) A person is not to be found guilty of an  (4) Nul ne peut tre dclar coupable de  Disculpation :   offence under subsection (3) if they establish linfraction prvue au paragraphe (3) sil prouve 30 prcautions   voulues that they exercised due diligence to prevent the 30quil a pris toutes les prcautions voulues pour   commission of the offence. prvenir sa perptration.

Failure to comply

Due diligence

Ministers consent

(5) No proceedings shall be taken under this section against any person without the Ministers consent.

Consentement (5) Il est interdit dintenter des poursuites du ministre sous le rgime du prsent article sans le 35 consentement du ministre.

245. Subsection 27(1) of the Act is re- 35 245. Le paragraphe 27(1) de la mme loi placed by the following: est remplac par ce qui suit :
Medical examination Examen mdical 27. (1) A seaman who claims compensation, 27. (1) Le marin qui demande une indemnit or to whom compensation is payable under this ou qui une indemnit est due en vertu de la Act, shall, if required to do so by their prsente loi se soumet, la demande de 40 employer, submit themselves for examination 40 lemployeur, lexamen dun mdecin dment by a duly qualified medical practitioner who is qualifi, choisi par lemployeur et aux frais de selected and paid for by the employer and shall, celui-ci; il se soumet en outre, si le ministre le if required to do so by the Minister, submit lui demande, lexamen dun arbitre mdical. themselves for examination by a medical 45 referee.

2011-2012

Emploi et croissance (2012) 246. (1) Subsections 28(1) and (2) of the Act are replaced by the following: 246. (1) Les paragraphes 28(1) et (2) de la mme loi sont remplacs par ce qui suit :

251

Minister may refer matter to medical referee

28. (1) If a seaman has, on their employers Cas soumis un 28. (1) Lorsque le marin sest, la demande arbitre mdical request, submitted themselves for examination, de son employeur, soumis lexamen, ou or has been examined by a duly qualified 5 lorsquil a subi un examen fait par un mdecin 5 dment qualifi et choisi par lui-mme, et medical practitioner selected by themselves, and quune copie du rapport de ce praticien quant a copy of the medical practitioners report on ltat du marin a t fournie, dans le premier the seamans condition has been furnished in the cas, par lemployeur au marin, et, dans le former case by the employer to the seaman and in the latter case by the seaman to the employer, 10 second cas, par le marin lemployeur, le 10 the Minister may, on the application of either of ministre peut, la demande de lune des parties them or of his or her own motion, refer the ou de son propre chef, soumettre le cas un arbitre mdical. matter to a medical referee.
Rapport de (2) Larbitre mdical qui a fait lexamen (2) The medical referee to whom a reference is made under subsection (1) or who has 15 prvu au paragraphe (1) ou qui a examin le 15 larbitre mdical examined the seaman by the Ministers direction marin sur lordre du ministre donn en vertu du under subsection 27(1) shall certify to the paragraphe 27(1) prsente celui-ci un rapport constatant ltat du marin, sa capacit de travail Minister as to the condition of the seaman and et, si ncessaire, la nature de son emploi et, en their fitness for employment, specifying, if necessary, the kind of employment and, if unfit, 20 cas dincapacit, la cause et le degr de cette 20 incapacit. Ce rapport, moins que le ministre the cause and degree of the unfitness, and the referees certificate, unless the Minister other- nen dcide autrement, est final quant aux constatations quil comporte. wise directs, is conclusive as to the matters certified.

Certificate of medical referee

(2) Subsection 28(4) of the Act is replaced 25 (2) Le paragraphe 28(4) de la mme loi est 25 by the following: remplac par ce qui suit :
Diminution or suspension of compensation Rduction ou (4) The Minister may diminish the compen(4) Le ministre peut rduire lindemnit suspension de sation to which a seaman is entitled, or suspend laquelle le marin a droit, ou en suspendre le lindemnit payment of it, whenever the seaman persists in paiement, chaque fois que le marin persiste se dangerous or unsanitary practices imperilling or 30 livrer des pratiques dangereuses ou malsaines qui compromettent ou retardent sa gurison, de 30 retarding their cure and whenever they refuse to mme que chaque fois quil refuse de se submit to any medical treatment that the soumettre au traitement que le ministre, sur Minister, on the medical referees advice, lavis de larbitre mdical, juge ncessaire sa considers necessary for their cure. gurison.

R.S., c. 1 (2nd Supp.), s. 213(1) (Sch. I, item 8) Payments may be reviewed

247. Sections 29 and 30 of the Act are 35 247. Les articles 29 et 30 de la mme loi 35 L.R., ch. 1 (2e suppl.), sont remplacs par ce qui suit : replaced by the following: par. 213(1),

ann. I, no 8

29. Tout versement hebdomadaire ou autre 29. Any weekly or other periodic payment to Paiements sujets rvision a seaman may be reviewed at the employers or versement priodique fait un marin peut tre rvis la demande de lemployeur ou du marin seamans request, and on such review the Minister may put an end to or diminish the 40 et, lors dune telle rvision, le ministre peut 40 payment or increase the payment to a sum not mettre fin au versement, le diminuer ou beyond the maximum prescribed in this Act. laugmenter jusqu concurrence dune somme nexcdant pas le maximum que prescrit la prsente loi.

252 INSURANCE
Employer to be insured

Jobs and Growth, 2012 ASSURANCE

60-61 ELIZ. II

30. (1) Every employer shall cover by insurance or other means satisfactory to the Minister the risks of compensation arising under this Act.

Failure to comply

Due diligence

Ministers consent

   (2) Every person who fails to comply with 5 (2) Quiconque omet de se conformer au Dfaut de se   subsection (1) is guilty of an offence and liable paragraphe (1) commet une infraction et conformer   on summary conviction to a fine not exceeding encourt, sur dclaration de culpabilit par   $5,000 or to imprisonment for a term not procdure sommaire, une amende maximale de     cinq mille dollars et un emprisonnement maxi- 10 exceeding 12 months or to both.   mal de douze mois, ou lune de ces peines.     (3) A person is not to be found guilty of an 10 (3) Nul ne peut tre dclar coupable de Disculpation :   offence under subsection (2) if they establish linfraction prvue au paragraphe (2) sil prouve prcautions   voulues that they exercised due diligence to prevent the quil a pris toutes les prcautions voulues pour   prvenir sa perptration. commission of the offence. 15      (4) No proceedings shall be taken under this  (4) Il est interdit dintenter des poursuites Consentement   du ministre section against any person without the Minis- 15sous le rgime du prsent article sans le   consentement du ministre. ters consent. 248. (1) Subparagraph 31(1)(e)(ii) of the Act is replaced by the following: (ii) with the Ministers approval, for each child under the age of 21 years who is 20 attending school; (2) Subparagraph 31(1)(f)(ii) of the Act is replaced by the following: (ii) with the Ministers approval, to each child under the age of 21 years who is 25 attending school; and (3) Paragraph 31(1)(g) of the Act is replaced by the following: (g) if the dependants are persons other than those mentioned in paragraphs (d) to (f), a 30 reasonable sum that is proportionate to the pecuniary loss to those dependants occasioned by the death, to be determined by the Minister. 248. (1) Le sous-alina 31(1)e)(ii) de la mme loi est remplac par ce qui suit : 20 (ii) avec lapprobation du ministre, pour chaque enfant de moins de vingt et un ans qui frquente lcole; (2) Le sous-alina 31(1)f)(ii) de la mme loi 25 est remplac par ce qui suit : (ii) avec lapprobation du ministre, chaque enfant de moins de vingt et un ans qui frquente lcole; (3) Lalina 31(1)g) de la mme loi est 30 remplac par ce qui suit : g) lorsque les personnes charge sont des personnes autres que celles mentionnes aux alinas d) f), une somme raisonnable, proportionne la perte pcuniaire subie par ces personnes charge, par suite du dcs, et 35 dtermine par le ministre.
2000, ch. 12, par. 188(3)

Assurance 30. (1) Tout employeur doit se protger obligatoire de laide dune assurance ou dun autre moyen, lemployeur suffisant aux yeux du ministre, contre les risques affrents lindemnisation prvue par 5 la prsente loi.

2000, c. 12, s. 188(3) If no survivor

(4) Subsection 31(2) of the Act is replaced 35 (4) Le paragraphe 31(2) de la mme loi est by the following: remplac par ce qui suit :

Aucun survivant (2) If a seaman leaves no survivor or the (2) Lorsque le marin ne laisse pas de survivant ou lorsque celui-ci meurt subsquem- 40 survivor subsequently dies, and a competent ment, le ministre peut verser la personne qui authority has appointed a person to care for the children who are entitled to compensation, the 40 les autorits comptentes ont confi les enfants Minister may pay that person the same monthly ayant droit lindemnit les mmes versements payments of compensation as if that person mensuels dindemnit que si elle tait le

2011-2012

Emploi et croissance (2012) were the survivor of the deceased, and in that case the childrens part of the payments shall be in lieu of the monthly payments that they would otherwise have been entitled to receive. survivant du dfunt et, dans ce cas, la quote-part des enfants dans ces versements tient lieu des versements mensuels quils auraient autrement droit de recevoir.

253

(5) Subsections 31(4) to (6) of the Act are 5 (5) Les paragraphes 31(4) (6) de la 5 replaced by the following: mme loi sont remplacs par ce qui suit :
Duration of payments

(4) In the case provided for by paragraph (4) Dans le cas prvu lalina (1)g), les Dure des paiements (1)(g), the payments shall continue only so long versements ne sont effectus quaussi longas, in the Ministers opinion, it might reasonably temps que, de lavis du ministre, il y a raison de have been expected that the seaman, had they 10 croire que le marin, sil avait vcu, aurait 10 continu de contribuer au soin des personnes lived, would have continued to contribute to the sa charge; dans tout cas vis cet alina, support of the dependants, and, in any case under that paragraph, compensation may be lindemnit peut, en totalit ou en partie, tre made wholly or partly in a lump sum or by any verse en une somme globale ou sous le mode form of payment that the Minister considers 15 de paiement que le ministre estime le plus 15 most suitable in the circumstances. appropri dans les circonstances.
Marin tenant lieu (5) A dependant to whom the seaman stood (5) Une personne charge lgard de de pre ou mre laquelle le marin tenait lieu de pre ou de mre, in the place of a parent or a dependant who ou une personne charge tenant lieu de pre ou stood in the place of a parent to the seaman is entitled, as the Minister may determine, to share 20 de mre dun marin, a droit, selon ce que 20 in or receive compensation under paragraph dtermine le ministre, de recevoir une partie ou (1)(e), (f) or (g). la totalit de lindemnit prvue aux alinas (1)e), f) ou g). Enfant invalide (6) Compensation is payable to a disabled (6) Lindemnit est verse un enfant invalide sans gard son ge et les versements 25 child without regard to their age, and payments to the child shall continue until, in the Ministers 25 cet enfant se poursuivent jusqu ce quil cesse opinion, the child ceases to be disabled. dtre invalide, de lavis du ministre.

Dependant to whom seaman stood in place of parent

Disabled child

(6) Subsection 31(8) of the Act is replaced by the following:

Payments to other persons

(6) Le paragraphe 31(8) de la mme loi est remplac par ce qui suit :

(8) If the Minister is of the opinion that it is (8) Lorsque le ministre est davis quil est 30 Paiements dautres desirable that a payment in respect of a child 30 souhaitable que lindemnit lgard dun should not be made directly to their parent, the enfant ne soit pas verse directement au pre ou la mre, il peut ordonner quelle soit verse Minister may direct that the payment be made to telle autre personne quil dsigne ou quil en any person or be applied in any manner that he soit dispos de la manire quil estime la plus 35 or she considers most advantageous for the 35 avantageuse pour cet enfant. child. 249. Subsection 32(2) of the Act is replaced by the following: 249. Le paragraphe 32(2) de la mme loi est remplac par ce qui suit :

Dependent minors attending school

Mineurs charge (2) In addition to the amounts of compensa(2) En plus de lindemnit verser en vertu tion payable under section 31 to or for a de larticle 31 aux enfants charge dun marin, 40 frquentant lcole seamans dependent children as a result of the 40 ou pour leur compte, par suite de son dcs attribuable un accident survenu avant le 1er seamans death from an accident incurred before May 1, 1965, there shall be paid, with the mai 1965, il est pay, avec lapprobation du Ministers approval, to or for each dependent ministre, chaque enfant charge de moins de child under the age of 21 years who is attending vingt et un ans qui frquente lcole, ou pour 45 school, the compensation that would have been 45 son compte, lindemnit qui aurait t verser si

254

Jobs and Growth, 2012 payable had the accident from which the death of the seaman resulted occurred on or after May 1, 1965. laccident qua eu le marin et qui a entran son dcs tait survenu le 1er mai 1965 ou aprs cette date.

60-61 ELIZ. II

250. Subsections 37(2) to (4) of the Act are 250. Les paragraphes 37(2) (4) de la 5 replaced by the following: 5 mme loi sont remplacs par ce qui suit :
Difference in earnings before and after accident

(2) If the Minister considers it more equitable (2) Lorsquil lestime plus quitable, le Diffrence entre les gains avant et to do so, he or she may award compensation for ministre peut accorder une indemnit pour aprs laccident permanent partial disability, having regard to the lincapacit permanente partielle en tenant difference between the seamans average compte de la diffrence entre les gains hebdoweekly earnings before the accident and the 10 madaires moyens du marin avant laccident et le 10 montant moyen quil gagne ou est capable de average amount that they are earning or are able gagner dans un emploi ou une entreprise to earn in a suitable employment or business convenable aprs laccident. Lindemnit peut after the accident, and the compensation may be tre un versement hebdomadaire de soixantea weekly payment of 75% of the difference, and regard shall be had to the seamans fitness to 15 quinze pour cent de cette diffrence, et lon doit 15 tenir compte de laptitude du marin continuer continue the employment in the course of which lemploi au cours duquel il a t bless ou they were injured or to adapt themselves to sadapter quelque autre occupation ou mtier some other suitable occupation. convenable. (3) Le ministre peut tablir une chelle des 20 chelle (3) The Minister may compile a rating schedule of percentages of impairment of earn- 20 pourcentages de diminution de la capacit de ing capacity for specified injuries or mutilations gain relativement des blessures ou mutilations that may be used as a guide in determining the spcifies, laquelle chelle pourra servir de compensation payable in permanent partial guide pour la dtermination de lindemnit disability cases. verser dans les cas dincapacit permanente 25 partielle. (4) Despite subsections (1) and (2), if the 25 (4) Malgr les paragraphes (1) et (2), lorsque Montant forfaitaire impairment of the seamans earning capacity la diminution de la capacit de gain du marin nexcde pas dix pour cent de sa capacit de does not exceed 10% of their earning capacity, gain, au lieu du versement hebdomadaire vis 30 instead of a weekly payment payable under ces paragraphes, le ministre peut, sauf sil est those subsections, the Minister may, unless he or she is of the opinion that it would not be to 30 davis que cela ne serait pas lavantage du the seamans advantage to do so, fix an amount marin, fixer le montant de lindemnit globale to be paid to the seaman as full compensation verser au marin et lui verser lindemnit soit en and pay the seaman the amount either in one une somme unique, soit en versements priodi- 35 ques, selon ce quil ordonne. sum or in periodic payments as the Minister 35 may direct. 251. Subsection 41(5) of the Act is replaced by the following: 251. Le paragraphe 41(5) de la mme loi est remplac par ce qui suit :

Rating schedule

Fixed amount

Earnings at time of accident considered

Gains lors de (5) If in any case it seems more equitable to (5) Lorsque cela lui parat plus quitable, le do so, the Minister may award compensation, ministre peut accorder une indemnit en tenant 40 laccident having regard to a seamans earnings at the time 40 compte des gains du marin lpoque de laccident. of an accident.

252. Section 43 of the Act is replaced by the following:

252. Larticle 43 de la mme loi est remplac par ce qui suit :

2011-2012
Semi-monthly or monthly payments

Emploi et croissance (2012) 43. (1) Whenever the Minister considers it advisable, the payment of compensation may be made semi-monthly or monthly instead of weekly. 43. (1) Chaque fois que le ministre le juge propos, le versement de lindemnit peut tre effectu bimensuellement ou mensuellement, au lieu dhebdomadairement.

255
Paiements bimensuels ou mensuels

Residence outside Canada

(2) Subject to section 23, if a seaman or a 5 (2) Sous rserve de larticle 23, lorsquun 5 Non-rsident marin ou une personne charge ne rside pas au dependant is not a resident of Canada or ceases Canada ou cesse dy rsider, les priodes de to reside in Canada, the periods of payments versements peuvent tre fixes dune autre may be otherwise fixed or the compensation manire ou lindemnit peut tre verse suivant commuted as the Minister considers appropri10 un autre mode, selon ce que le ministre juge 10 ate. propos. 253. Subsections 44(1) and (2) of the Act are replaced by the following: 253. Les paragraphes 44(1) et (2) de la mme loi sont remplacs par ce qui suit :
2000, ch. 12, art. 191

2000, c. 12, s. 191 Cases where compensation may be diverted

Cas o 44. (1) Lorsque le marin a droit lindem44. (1) If a seaman is entitled to compensanit et quil est dmontr au ministre que 15 lindemnit peut tion and it is made to appear to the Minister that tre attribue the seamans spouse, former spouse, common- 15 lpoux, le conjoint de fait, lex-poux, lancien law partner, former common-law partner or conjoint de fait ou les enfants gs de moins de children under 18 years of age are without 18 ans du marin sont sans moyens dexistence adequate means of support, the Minister may suffisants, le ministre peut attribuer lindemnit 20 divert the compensation in whole or in part from totale ou partielle du marin en leur faveur. 20 the seaman for their benefit. Cas o (2) If a seamans survivor is entitled to (2) Lorsquun survivant a droit lindemnit lindemnit peut compensation under section 31 and it is made prvue larticle 31 et quil est dmontr au tre attribue to appear to the Minister that the seamans ministre que lpoux, lex-poux ou lancien spouse, former spouse, former common-law conjoint de fait ou les enfants gs de moins de partner or children under 18 years of age are 25 18 ans du marin sont sans moyens dexistence 25 without adequate means of support, the Minister suffisants, le ministre peut attribuer lindemnit may divert the compensation in whole or in part totale ou partielle du survivant en leur faveur. from the survivor for their benefit.

Diversion of compensation from survivor

254. Section 45 of the Act is replaced by 254. Larticle 45 de la mme loi est 30 remplac par ce qui suit : the following:
If seaman or dependant is a minor

45. If a seaman or a dependant is a minor or 45. Lorsque le marin ou la personne charge 30 Marin ou personne under any other legal incapacity, the compensaest un mineur ou est frapp dune autre charge mineurs incapacit juridique, lindemnit laquelle il a tion to which they are entitled may be paid to droit peut tre verse une autre personne ou any person or be applied in any manner that the Minister considers is to the seamans or the 35 pour une autre fin, selon ce que le ministre juge le plus avantageux pour le marin ou la personne 35 dependants best advantage. charge. 255. Subsection 46(3) of the Act is replaced by the following: 255. Le paragraphe 46(3) de la mme loi est remplac par ce qui suit :

Question of necessity

Ncessit (3) Toute contestation quant la ncessit, la (3) Any question as to the necessity, character and sufficiency of any medical aid 40 nature et la suffisance de lassistance mdicale, 40 furnished or to be furnished may be referred fournie ou fournir, peut tre dfre au to the Minister for a decision. ministre pour dcision.

256. Sections 48 to 51 of the Act are replaced by the following:

256. Les articles 48 51 de la mme loi sont remplacs par ce qui suit :

256
Reports by physician, etc.

Jobs and Growth, 2012

60-61 ELIZ. II

48. Tout mdecin, chirurgien ou fonction48. Every physician, surgeon or hospital Rapports fournis par le mdecin naire dun hpital qui assiste un marin, ou qui a official attending, consulted respecting or havt consult son sujet, ou qui en a le soin, ing the care of any seaman shall furnish the fournit lemployeur les rapports que celui-ci employer from time to time with any reports that are required by the employer in respect of 5 peut exiger relativement ce marin, et il peut 5 that seaman, and may charge for the preparation rclamer, pour la prparation de ces rapports, of those reports any reasonable fees that are des honoraires raisonnables dont il a t convenu avec lemployeur ou, en labsence agreed on with the employer or, in the absence daccord, ceux que le ministre approuve. of an agreement, that the Minister approves. RULES AND ORDERS RGLES ET ORDONNANCES

Minister may make rules and orders

49. The Minister may make any rules and 10 49. Le ministre peut tablir les rgles et 10 Rgles et ordonnances orders that he or she considers expedient or prendre les ordonnances quil juge utiles ou necessary for regulating his or her procedure ncessaires la rglementation de sa procdure et lapplication de la prsente loi. and for carrying any of the purposes or provisions of this Act into effect. DELEGATION AND COSTS OF ADMINISTRATION DLGATION ET FRAIS DAPPLICATION

Delegation

  50. The Minister may delegate to any person 15 50. Le ministre peut dlguer toute per Dlgation   the exercise of any power or the performance of sonne tout ou partie des attributions qui lui sont 15   any duty that may be exercised or performed by confres sous le rgime de la prsente loi,   the Minister under this Act, except for the exception faite de celles que lui confre larticle   powers referred to in section 49. 49. 51. All costs incurred relative to the admin- 20 51. Tous les frais occasionns par lapplicaFrais la charge istration of this Act, including salaries, extion de la prsente loi, y compris les traitements, 20 des employeurs penses, fees and commissions, are chargeable dpenses, honoraires et commissions, sont la against the various employers, apportioned on a charge des divers employeurs et sont rpartis basis to be determined by the Minister. selon ce que dtermine le ministre. Transitional Provisions Dispositions transitoires

Costs chargeable against employers

Definition of Board

Dfinition de 257. In sections 258 to 260, Board 25 257. Pour lapplication des articles 258 means the Merchant Seamen Compensation 260, Commission sentend de la Commis- 25 Commission Board established by section 3 of the sion dindemnisation des marins marchands Merchant Seamen Compensation Act as that constitue en vertu de larticle 3 de la Loi sur Act read immediately before the coming into lindemnisation des marins marchands, dans 30 sa version antrieure lentre en vigueur du force of this section. 30 prsent article.

Appointments terminated

258. (1) Members of the Board cease to hold office on the coming into force of this subsection.

258. (1) Le mandat des membres de la Commission prend fin lentre en vigueur du prsent paragraphe.

Fin des mandats

No compensation

Absence de droit (2) Malgr les dispositions de tout contrat, (2) Despite the provisions of any contract, agreement or order, no person appointed to 35 accord ou dcret, les personnes nommes 35 rclamation membres de la Commission nont aucun hold office as a member of the Board has any droit de rclamer ou de recevoir une right to claim or receive any compensation, compensation, des dommages-intrts, une damages, indemnity or other form of relief indemnit ou toute autre forme de ddomfrom Her Majesty in right of Canada or from magement de Sa Majest du chef du Canada 40

2011-2012

Emploi et croissance (2012) any employee or agent of Her Majesty for ceasing to hold that office or for the abolition of that office by operation of this Division. ou de ses employs ou mandataires parce que leur mandat a pris fin ou en raison de labolition de leur poste par application de la prsente section.

257

Continuation of proceedings

259. Les procdures intentes au titre de la 5 Procdures 259. Every proceeding commenced under the Merchant Seamen Compensation Act 5 Loi sur lindemnisation des marins marchands avant lentre en vigueur du prsent article before the coming into force of this section se poursuivent sans autres formalits en is to be taken up and continued under and in conformit avec cette loi, dans sa forme conformity with that Act, as it is amended by modifie par la prsente loi. this Act. 10 260. The Minister of Labour may reconsi- 10 260. Le ministre du Travail peut rexaRexamen des dcisions de la miner toute question sur laquelle la Comder any matter that has been dealt with by Commission mission sest prononce, ou annuler ou the Board or rescind or amend any decision modifier les dcisions ou ordonnances antor order previously made by it. rieures de celle-ci. 15 Consequential Amendments Modifications corrlatives Loi sur laccs linformation
L.R., ch. A-1

Reconsideration of Boards decisions

R.S., c. A-1

Access to Information Act

261. Lannexe I de la Loi sur laccs 261. Schedule I to the Access to Information Act is amended by striking out the 15 linformation est modifie par suppression, sous lintertitre AUTRES INSTITUTIONS following under the heading OTHER GOVFDRALES , de ce qui suit : ERNMENT INSTITUTIONS: Commission dindemnisation des marins mar- 20 Merchant Seamen Compensation Board chands Commission dindemnisation des marins marchands 20 Merchant Seamen Compensation Board
R.S., c. P-21

Privacy Act 262. The schedule to the Privacy Act is amended by striking out the following under the heading OTHER GOVERNMENT INSTITUTIONS:

Loi sur la protection des renseignements personnels

L.R., ch. P-21

262. Lannexe de la Loi sur la protection des renseignements personnels est modifie par suppression, sous lintertitre AUTRES 25 INSTITUTIONS FDRALES , de ce qui suit : Merchant Seamen Compensation Board 25 Commission dindemnisation des marins marchands Commission dindemnisation des marins Merchant Seamen Compensation Board marchands 30 Coming into Force
Order in council

Entre en vigueur
Dcret

263. La prsente section entre en vigueur 263. This Division comes into force on a la date fixe par dcret. day to be fixed by order of the Governor in Council. 30

258 DIVISION 12
R.S., c. 1 (2nd Supp.)

Jobs and Growth, 2012 SECTION 12 LOI SUR LES DOUANES Modification de la loi 264. Le paragraphe 2(1) de la Loi sur les douanes est modifi par adjonction, selon lordre alphabtique, de ce qui suit :

60-61 ELIZ. II

CUSTOMS ACT Amendments to the Act 264. Subsection 2(1) of the Customs Act is amended by adding the following in alphabetical order:

L.R., ch. 1 (2e suppl.)

carrier code code de transporteur

 carrier code means the unique identification  code de transporteur Identificateur unique  code de   number issued by the Minister either under 5dlivr par le ministre soit en application du 5 transporteur   carrier code subsection 12.1(4) or before the coming into paragraphe 12.1(4), soit avant lentre en   force of that subsection; vigueur de ce paragraphe. 265. (1) Section 6 of the Act is amended by adding the following after subsection (1): 265. (1) Larticle 6 de la mme loi est modifi par adjonction, aprs le paragraphe (1), de ce qui suit : 10

Clarification

Retroactive effect

   (1.1) For the purposes of subsection (1), 10 (1.1) Pour lapplication du paragraphe (1), Prcision   maintain means, in addition to performing on entend par entretenir , outre laction de   general maintenance, paying all costs related to faire lentretien gnral, le fait de payer les frais   the operation of the buildings, accommodation lis au fonctionnement des locaux et autres   and other facilities, including electricity, light- installations, notamment en ce qui a trait 15   ing, ventilation, heating, cooling, water supply, 15llectricit, lclairage, la ventilation, au   sewage treatment, fire protection, snow removal chauffage, la climatisation, lapprovisionne  ment en eau, au traitement des eaux uses, la and cleaning.   protection contre les incendies, au dneigement    et au nettoyage.  20      (1.2) Subsection (1.1) has retroactive effect  (1.2) Le paragraphe (1.1) a un effet rtroactif Effet rtroactif   to the day on which subsection (1) came into  compter de la date dentre en vigueur du   force and applies in respect of any action or 20paragraphe (1) et sapplique toute procdure   judicial proceeding that is pending on the day judiciaire ou administrative en cours la date   dentre en vigueur du prsent paragraphe. on which this subsection comes into force. 25 (2) Section 6 of the Act is amended by adding the following after subsection (3): (2) Larticle 6 de la mme loi est modifi par adjonction, aprs le paragraphe (3), de ce qui suit :

Retroactive effect of regulations

  (3.1) A regulation made under subsection (3) 25 (3.1) Tout rglement pris en vertu du para Effet rtroactif   may, if it so provides, have retroactive effect graphe (3) peut, sil comporte une disposition en 30 des rglements   and apply in respect of any pending action or ce sens, avoir un effet rtroactif et sappliquer   judicial proceeding. toute procdure judiciaire ou administrative en  cours. 266. Larticle 12.1 de la mme loi est 266. Section 12.1 of the Act is replaced by 2009, ch. 10, the following: 35 art. 6 30 remplac par ce qui suit :   12.1 (1) Before the arrival of a conveyance  12.1 (1) Avant larrive dun moyen de  Renseignements   pralables in Canada, the owner or person in charge of a transport au Canada, le propritaire ou le   conveyance who is prescribed or any other responsable dun moyen de transport vis par   prescribed person shall give the Agency pre- rglement ou toute autre personne vise par  rglement fournit lAgence les renseignements 40

2009, c. 10, s. 6

Advance information

2011-2012

Exemption

Carrier code requirements

Carrier code issuance

Carrier code suspension, cancellation and reinstatement

Notification

Obligation to comply Regulations

Emploi et croissance (2012) 259   scribed information about the conveyance and prvus par rglement concernant ce moyen de   the persons and goods on board or expected to transport et les personnes et marchandises qui     sont ou devraient tre son bord. be on board the conveyance.    (2) A person who is required to provide  (2) Toute personne qui est tenue de fournir Exemption   information under subsection (1) shall hold a 5les renseignements prvus au paragraphe (1) 5   doit dtenir un code de transporteur valide valid carrier code unless they are exempt.   moins dtre exempte de cette obligation.       (3) An application for a carrier code shall be  (3) La demande de code de transporteur est Code de   transporteur made in the prescribed form with the prescribed prsente au moyen du formulaire rglementaire   et comporte les renseignements rglementaires. 10 exigences information.      (4) The Minister shall issue a carrier code to 10 (4) Le ministre dlivre un code de transporDemande   code de a person who applies for it if the application teur toute personne dont la demande satisfait   transporteur meets the requirements referred to in subsection aux exigences vises au paragraphe (3), sil est   (3) and the Minister is satisfied that the convaincu que les exigences et les conditions   prescribed requirements and conditions for the prvues par rglement pour la dlivrance dun 15   carrier code to be issued have been met. 15tel code sont remplies.      (5) The Minister may, subject to the regula-  (5) Le ministre peut, sous rserve des Suspension,   annulation et tions, suspend, cancel or reinstate a carrier code. rglements, suspendre, annuler ou rtablir un   rtablissement code de transporteur.  code de   transporteur        (6) The Minister may issue a notification to  (6) Le ministre peut donner toute personne 20 Notification   any person who provides information under qui fournit des renseignements en application du   subsection (1) to require the person to take any 20paragraphe (1) une notification lui enjoignant de   specified measure with respect to the informa- prendre toute mesure prcise leur gard.      tion.    (7) The person to whom a notification is  (7) Toute personne qui reoit une notification Obligation de se   doit sy conformer. issued shall comply with the notification. 25 conformer (8) The Governor in Council may make 25 (8) Le gouverneur en conseil peut prendre regulations for the purposes of this section, des rglements dapplication du prsent article, including regulations notamment des rglements : (a) respecting the information that must be given under subsection (1); (b) prescribing the persons or classes of 30 persons who must give the information under subsection (1); (c) respecting the circumstances in which the information must be given under subsection 35 (1); (d) respecting the time within which and the manner in which the information must be given under subsection (1); a) concernant les renseignements fournir 30 en application du paragraphe (1); b) dsignant les personnes ou catgories de personnes tenues de fournir les renseignements en application du paragraphe (1); c) concernant les circonstances dans lesquelles les renseignements doivent tre fournis en 35 application du paragraphe (1); d) concernant les dlais et modalits de fourniture des renseignements en application du paragraphe (1); e) concernant les exigences et conditions 40 auxquelles il doit tre satisfait pour quun code de transporteur soit dlivr;
Rglements

 (e) regarding the requirements and condi-   tions that are to be met before a carrier code 40   may be issued;

260             

Jobs and Growth, 2012 60-61 ELIZ. II  (f) regarding the persons or classes of  f) concernant les personnes ou catgories de  persons who are exempt from holding a valid  personnes qui sont exemptes de lobligation   de dtenir un code de transporteur valide; carrier code; and (g) regarding the manner and circumstances in which a carrier code may be suspended, 5 cancelled or reinstated. 267. Subsection 107.1(1) of the Act is replaced by the following: g) concernant les modalits de la suspension, de lannulation ou du rtablissement dun 5 code de transporteur et les circonstances y donnant lieu. 267. Le paragraphe 107.1(1) de la mme loi est remplac par ce qui suit :
2009, ch. 10, art. 12

2009, c. 10, s. 12

Passenger information

107.1 (1) Le ministre peut, dans les circons- 10 Renseignements 107.1 (1) The Minister may, under presur les passagers scribed circumstances and conditions, require 10 tances et conditions prvues par rglement, exiger de toute personne ou catgorie de any prescribed person or prescribed class of personnes vise par rglement quelle fournisse persons to provide, or to provide access to, les renseignements rglementaires sur toute within the prescribed time and in the prescribed personne qui est ou devrait tre bord dun 15 manner, prescribed information about any person on board or expected to be on board a 15 moyen de transport, ou quelle y donne accs, et conveyance. ce dans le dlai et selon les modalits rglementaires. Coming into Force Entre en vigueur
Dcret 268. Les articles 264 et 266 entrent en vigueur la date ou aux dates fixes par 20 dcret.

Order in council

268. Sections 264 and 266 come into force on a day or days to be fixed by order of the Governor in Council. DIVISION 13

SECTION 13 LOI SUR LE CONTRLE DES RENSEIGNEMENTS RELATIFS AUX MATIRES DANGEREUSES Modification de la loi
L.R., ch. 24 (3e suppl.), partie III

R.S., c. 24 (3rd Supp.), Part III

HAZARDOUS MATERIALS INFORMATION REVIEW ACT Amendments to the Act

Definitions

  10. (1) The following definitions apply in 10. (1) Les dfinitions qui suivent sappli this Act. 25 quent la prsente loi. (2) The definitions Commission, President, rule and screening officer in subsection 10(1) of the Act are repealed.

269. (1) The portion of subsection 10(1) of 20 269. (1) Le passage du paragraphe 10(1) the Hazardous Materials Information Review de la Loi sur le contrle des renseignements Act before the first definition is replaced by relatifs aux matires dangereuses prcdant la the following: premire dfinition est remplac par ce qui 25 suit :
Dfinitions

(2) Les dfinitions de agent de contrle , Conseil , directeur gnral et rgle , 30 au paragraphe 10(1) de la mme loi, sont abroges.

(3) The definitions directeur de la Section (3) Les dfinitions de directeur de la dappel and directeur de la Section de 30 Section dappel et directeur de la Section contrle in subsection 10(1) of the French de contrle , au paragraphe 10(1) de la 35 version of the Act are repealed. version franaise de la mme loi, sont abroges.

2011-2012

Emploi et croissance (2012) (4) The definitions Chief Appeals Officer and Chief Screening Officer in subsection 10(1) of the English version of the Act are replaced by the following: (4) Les dfinitions de Chief Appeals Officer et Chief Screening Officer , au paragraphe 10(1) de la version anglaise de la mme loi, sont respectivement remplaces par ce qui suit : 5

261

Chief Appeals Officer agent dappel en chef Chief Screening Officer agent de contrle en chef

Chief Appeals Officer means an individual 5 Chief Appeals Officer means an individual designated as the Chief Appeals Officer under designated as the Chief Appeals Officer under subsection 47(1); subsection 47(1);

Chief Appeals Officer agent dappel en chef

Chief Screening Chief Screening Officer means an individual Chief Screening Officer means an individual designated as the Chief Screening Officer under designated as the Chief Screening Officer under 10 Officerde agent contrle en 10 subsection 47(1); subsection 47(1); chef

(5) The definition affected party in subsection 10(1) of the English version of the Act is amended by replacing this Part with this Act.

(5) Dans la dfinition de affected party , au paragraphe 10(1) de la version anglaise de la mme loi, this Part est remplac par 15 this Act .

agent dappel en chef Chief Appeals Officer agent de contrle en chef Chief Screening Officer 1996, c. 8, par. 34(1)(b) 2007, c. 7, s. 7(2)

(6) Subsection 10(1) of the French version 15 (6) Le paragraphe 10(1) de la version of the Act is amended by adding the franaise de la mme loi est modifi par following in alphabetical order: adjonction, selon lordre alphabtique, de ce qui suit :   agent dappel en chef Individu dsign ce  agent dappel en chef Individu dsign ce 20 agent dappel    titre en vertu du paragraphe 47(1). titre en vertu du paragraphe 47(1). en chef   Chief Appeals   Officer        agent de contrle en chef Individu dsign 20 agent de contrle en chef Individu dsign agent de   contrle en ce titre en vertu du paragraphe 47(1). ce titre en vertu du paragraphe 47(1).

chef Chief Screening Officer

270. Subsection 13(2) of the Act is repealed.

270. Le paragraphe 13(2) de la mme loi 1996, ch. 8, est abrog. 25 al. 34(1)b)
2007, ch. 7, par. 7(2)

271. (1) Paragraph 23(1)(b) of the Act is 271. (1) Le sous-alina 23(1)b)(iv) de la amended by adding and at the end of 25 mme loi est abrog. subparagraph (ii), by striking out and at the end of subparagraph (iii), and by repealing subparagraph (iv).

Appearance of Minister

(2) Section 23 of the Act is amended by (2) Larticle 23 de la mme loi est modifi adding the following after subsection (1): 30 par adjonction, aprs le paragraphe (1), de ce qui suit : 30   (1.1) The Minister may appear before the  (1.1) Le ministre peut comparatre devant la  Comparution du   ministre appeal board to make representations with commission dappel pour prsenter des argu  respect to a submission made to it. ments sur les observations prsentes devant  elle. 272. Lalina 24(1)a) de la mme loi est 35 272. Paragraph 24(1)(a) of the Act is replaced by the following: 35 remplac par ce qui suit :

262

Jobs and Growth, 2012 (a) cause a copy of the decision to be given to the claimant and the Minister; and 273. The heading before section 28 of the Act is replaced by the following: j COUNCIL a) en fait remettre un exemplaire au demandeur et au ministre; 273. Lintertitre prcdant larticle 28 de la mme loi est remplac par ce qui suit : j BUREAU

60-61 ELIZ. II

274. Subsection 28 of the Act is replaced 5 274. Larticle 28 de la mme loi est 5 by the following: remplac par ce qui suit :
Council established

28. (1) The Minister shall establish a coun28. (1) Le ministre tablit un bureau, dont il tablissement du bureau cil, whose members are appointed by the nomme les membres, pour le conseiller et Minister, to advise and assist him or her on laider lgard des questions dcoulant de 10 matters arising in connection with the operation 10 lapplication de la prsente loi. of this Act. (2) The council shall consist of the following members: (a) two members to represent workers, appointed after consultation by the Minister 15 with any organizations representative of workers that the Minister considers appropriate; (b) one member to represent suppliers, appointed after consultation by the Minister 20 with any organizations representative of suppliers that the Minister considers appropriate; (c) one member to represent employers, appointed after consultation by the Minister 25 with any organizations representative of employers that the Minister considers appropriate; (d) one member to represent the Government of Canada, appointed on the recommendation 30 of the Minister of Labour; and (e) not fewer than four and not more than 13 members to represent the governments of the 10 provinces, the Government of Yukon, the Government of the Northwest Territories and 35 the Government of Nunavut, appointed after consultation by the Minister with each of those governments. (2) Les membres du bureau sont les suivants : a) deux membres qui reprsentent les travailleurs et que le ministre nomme aprs avoir consult les organismes de reprsenta- 15 tion des travailleurs quil estime indiqus; b) un membre qui reprsente les fournisseurs et que le ministre nomme aprs avoir consult les organismes de reprsentation des fournis20 seurs quil estime indiqus; c) un membre qui reprsente les employeurs et que le ministre nomme aprs avoir consult les organismes de reprsentation des employeurs quil estime indiqus; d) un membre qui reprsente le gouverne- 25 ment fdral et que le ministre nomme sur recommandation du ministre du Travail; e) de quatre treize membres qui reprsentent le gouvernement des dix provinces, celui du Yukon, celui des Territoires du Nord- 30 Ouest et celui du Nunavut, et que le ministre nomme aprs avoir consult chacun de ces gouvernements.
Nomination des membres du bureau

Appointment of members

275. The heading before section 29 and 275. Lintertitre prcdant larticle 29 et 40 les articles 29 42 de la mme loi sont 35 sections 29 to 42 of the Act are repealed. abrogs. 276. Subsection 43(3) of the Act is replaced by the following: 276. Le paragraphe 43(3) de la mme loi est remplac par ce qui suit :

2011-2012
Lists of nominees

Emploi et croissance (2012) (3) The Chief Appeals Officer shall establish and maintain in respect of each province the following lists of nominees for appointment to appeal boards to be convened in that province: (a) in relation to appeals relating to the 5 provisions of the Hazardous Products Act, (i) a list containing the names of persons nominated for appointment by any organizations representative of workers in that province that the Minister considers appro- 10 priate, and (ii) a list containing the names of persons nominated for appointment by any organizations representative of suppliers and any organizations representative of employers 15 in that province that the Minister considers appropriate; and (b) in relation to appeals relating to the provisions of the Canada Labour Code, (i) a list containing the names of persons 20 nominated for appointment by any organizations representative of employees in that province to whom the Canada Labour Code applies that the Minister of Labour 25 considers appropriate, and (3) Lagent dappel en chef tablit et tient jour pour chaque province les listes ci-aprs de candidats qui peuvent tre nomms membres dune commission dappel dans la province : a) pour les appels qui dcoulent de lap- 5 plication des dispositions de la Loi sur les produits dangereux : (i) une liste des candidats proposs par les organismes de reprsentation des travailleurs de la province, ces organismes tant 10 jugs indiqus par le ministre, (ii) une liste des candidats proposs par les organismes de reprsentation des fournisseurs et des employeurs de la province, ces organismes tant jugs indiqus par le 15 ministre; b) pour les appels qui dcoulent de lapplication des dispositions du Code canadien du travail : (i) une liste des candidats proposs par les 20 organismes de reprsentation des travailleurs de la province auxquels cette loi sapplique, ces organismes tant jugs indiqus par le ministre du Travail,
Liste de candidats

263

Council consulted

(ii) une liste des candidats proposs par les 25 organismes de reprsentation des em(ii) a list containing the names of persons ployeurs de la province auxquels cette loi nominated for appointment by any organisapplique, ces organismes tant jugs zations representative of employers in that province to whom the Canada Labour indiqus par le ministre du Travail. Code applies that the Minister of Labour 30 considers appropriate.    (3.1) The Minister shall consult the council  (3.1) Pour lapplication de lalina (3)a), le 30 Consultation du   bureau in identifying the organizations that the Minister ministre identifie les organismes quil juge   considers appropriate for the purposes of indiqus en consultation avec le bureau.  paragraph (3)(a). 35 277. Section 45 of the Act and the heading before it are replaced by the following: 277. Larticle 45 de la mme loi et lintertitre le prcdant sont remplacs par 35 ce qui suit :

Members

    SUPERANNUATION PENSIONS      45. A member of the council or of an appeal  45. Les membres du bureau et ceux dune Membres   board shall be deemed not to be employed in the commission dappel sont rputs ne pas faire   public service for the purposes of the Public 40partie de la fonction publique pour lapplication   Service Superannuation Act unless the Gover- de la Loi sur la pension de la fonction publique,   nor in Council, by order, deems the member to sauf si un dcret est pris leffet contraire. 40  be so employed for those purposes.

264

Jobs and Growth, 2012 278. (1) Subsection 46(1) of the Act is replaced by the following: 278. (1) Le paragraphe 46(1) de la mme loi est remplac par ce qui suit :

60-61 ELIZ. II

Information privileged

46. (1) Subject to this Act and any regula46. (1) Sous rserve de la prsente loi et de Renseignements protgs tions made under it, all information obtained ses rglements, les renseignements obtenus dun from a supplier or employer for the purposes of 5 fournisseur ou dun employeur pour lapplica- 5 tion de la prsente loi sont protgs et, malgr la this Act is privileged and, despite the Access to Information Act or any other Act or law, no Loi sur laccs linformation ou toute autre loi person who has obtained information from a ou rgle de droit, quiconque les a obtenus ne supplier or employer for the purposes of this Act peut sciemment, sans le consentement crit de la 10 shall knowingly, without the written consent of 10 personne qui les a fournis : the person who provided the information, a) les communiquer ou en permettre la (a) communicate the information, or allow it to be communicated, to any person; or communication quiconque;

b) permettre quiconque dexaminer tout (b) allow any person to inspect or to have document qui les contient, notamment un access to any book, record, writing or other 15 livre, un registre ou un crit, ou davoir accs 15 document containing that information. un tel document.    (1.1) A person who has obtained information  (1.1) Quiconque a obtenu des renseigneException Exception   administration or  excution ou ments dun fournisseur ou dun employeur pour  enforcement of from a supplier or employer for the purposes of contrle this Act may communicate the information or lapplication de la prsente loi peut, pour Act dapplication   allow it to be communicated, or allow inspec- 20lexcution ou le contrle dapplication de 20   tion of or access to any book, record, writing or celle-ci, soit les communiquer ou en permettre   other document containing that information for la communication, soit permettre lexamen dun   the purposes of the administration or enforce- document, notamment dun livre, dun registre   ment of this Act. ou dun crit, qui les contient ou laccs un tel  document. 25
1996, c. 8, s. 24

(2) The portion of subsection 46(2) of the 25 (2) Le passage du paragraphe 46(2) de la mme loi prcdant lalina c) est remplac Act before paragraph (c) is replaced by the par ce qui suit : following:

1996, ch. 8, art. 24

Exceptions

(2) Quiconque a obtenu des renseignements (2) A person who has obtained information Exceptions from a supplier or employer for the purposes of dun fournisseur ou dun employeur pour 30 this Act may communicate the information or 30 lapplication de la prsente loi peut soit les allow it to be communicated, or allow inspeccommuniquer ou en permettre la communication of or access to any book, record, writing or tion, soit permettre lexamen dun document, other document containing that information, to notamment dun livre, dun registre ou dun crit, qui les contient ou laccs un tel 35 or by document par : (3) Subsection 46(3) of the Act is replaced 35 (3) Le paragraphe 46(3) de la mme loi est by the following: remplac par ce qui suit :

Other exceptions

Autres (3) A person who has obtained information (3) Quiconque a obtenu des renseignements from a supplier or employer for the purposes of dun fournisseur ou dun employeur pour 40 exceptions this Act may communicate or disclose the lapplication de la prsente loi peut soit les information or cause it to be communicated or 40 communiquer ou les divulguer, soit les faire disclosed to any physician or prescribed medical communiquer ou divulguer un mdecin, ou professional who requests that information for tout autre professionnel de la sant dsign par the purpose of making a medical diagnosis of, rglement, qui en fait la demande afin de poser 45 or rendering medical treatment to, a person in an 45 emergency.

2011-2012

Emploi et croissance (2012) un diagnostic mdical lgard dune personne qui se trouve en situation durgence ou afin de traiter celle-ci. 279. Section 47 of the Act and the heading before it are replaced by the following: 279. Larticle 47 de la mme loi et lintertitre le prcdant sont remplacs par 5 ce qui suit :

265

Designations

Powers and functions

    POUVOIRS DU MINISTRE POWERS OF THE MINISTER     47. (1) The Minister may designate any  47. (1) Le ministre peut dsigner tout indiDsignations   individual as Chief Screening Officer and any vidu titre dagent de contrle en chef et tout     5autre individu titre dagent dappel en chef. other individual as Chief Appeals Officer.    (2) The Minister may, in addition to exercis-  (2) Il peut exercer, en plus des pouvoirs et 10 Pouvoirs et   fonctions ing the powers and performing the functions fonctions prciss par la prsente loi, les   pouvoirs et fonctions suivants : specified in this Act,      (a) exercise the powers and perform the  a) ceux prcdemment confrs au Conseil    functions that were previously conferred on 10 de contrle des renseignements relatifs aux    or assigned to the Hazardous Materials  matires dangereuses par les lois dune 15    Information Review Commission by any  province en matire de sant et de scurit    law of a province relating to occupational  professionnelles;     health and safety; and  b) ceux relatifs au contrle des demandes de     (b) exercise the powers and perform the 15 drogation et aux appels qui lui sont confrs    functions that are conferred on or assigned  par les lois dune province en matire de 20    to him or her, in relation to the review of  sant et de scurit professionnelles.   claims for exemption and to appeals, by any   law of a province relating to occupational   health and safety. 20 280. (1) Paragraph 48(1)(b.2) of the Act is replaced by the following: (b.2) respecting the participation of the Minister in an appeal heard before an appeal 25 board; (2) Subsection 48(2) of the Act is replaced by the following: 280. (1) Lalina 48(1)b.2) de la mme loi est remplac par ce qui suit : b.2) rgir la participation du ministre aux appels entendus par une commission dappel; 25 (2) Le paragraphe 48(2) de la mme loi est remplac par ce qui suit :
2007, ch. 7, art. 8

2007, c. 7, s. 8

Regulations prescribing fees

Rglements sur (2) Sur recommandation du ministre, aprs (2) The Governor in Council may, on the les droits consultation par celui-ci du bureau, le gouverrecommendation of the Minister, after consultaapplicables tion by the Minister with the council, make 30 neur en conseil peut, par rglement, fixer les 30 droits applicables en vertu de la prsente loi ou regulations prescribing fees or the manner of calculating fees to be paid under this Act. la manire de les calculer.

281. Sections 50 and 51 of the Act are replaced by the following:

No personal liability

281. Les articles 50 et 51 de la mme loi sont remplacs par ce qui suit :

50. No member of an appeal board is 35 50. Les membres dune commission dappel 35 Responsabilit personnelle nencourent aucune responsabilit personnelle personally liable for anything done or omitted pour les faits actes ou omissions to be done in good faith in the exercise or accomplis de bonne foi dans lexercice des performance of their powers, duties or functions attributions que leur confre la prsente loi. under this Act.

266

Jobs and Growth, 2012 282. The Act is amended by replacing this Part with this Act in the following provisions: (a) section 9; (b) subsections 10(2) and (3); (c) subsection 19(3); (d) subsection 43(4); (e) paragraphs 48(1)(d) to (f); and (f) the portion of subsection 49(1) before paragraph (a). 10 5 282. Dans les passages ci-aprs de la mme loi, prsente partie est remplac par prsente loi : a) larticle 9; b) les paragraphes 10(2) et (3); c) le paragraphe 19(3); d) le paragraphe 43(4); e) les alinas 48(1)d) f);

60-61 ELIZ. II

f) le passage du paragraphe 49(1) prcdant lalina a). 10

283. Dans les passages ci-aprs de la 283. The French version of the Act is version franaise de la mme loi, directeur amended by replacing directeur de la de la Section dappel est remplac par Section dappel with agent dappel en agent dappel en chef , avec les adaptations chef, with any grammatical changes that the circumstances require, in the following 15 ncessaires : 15 provisions: a) le paragraphe 20(1.1); (a) subsection 20(1.1); b) le passage de larticle 21 prcdant lalina a); (b) the portion of section 21 before paragraph (a); c) larticle 22; (c) section 22; (d) subsections 27(1) and (2); and (e) paragraphs 43(1)(a) and (2)(a). 284. Dans les passages ci-aprs de la 284. The French version of the Act is version franaise de la mme loi, directeur amended by replacing directeur de la Section de contrle with agent de contrle 25 de la Section de contrle est remplac par agent de contrle en chef , avec les 25 en chef, with any grammatical changes that adaptations ncessaires : the circumstances require, in the following provisions: a) les paragraphes 11(1) et (2); (a) subsections 11(1) and (2); (b) the portion of subsection 12(1) before 30 paragraph (a); and (c) subsections 18(1) and (2). Transfer of Employees and Positions
Order

20

d) les paragraphes 27(1) et (2); e) les alinas 43(1)a) et (2)a).

20

b) le passage du paragraphe 12(1) prcdant lalina a); c) les paragraphes 18(1) et (2). Transfert de fonctionnaires et de postes 30

285. (1) Avant lentre en vigueur de 285. (1) Before section 275 comes into Dcret larticle 275, le gouverneur en conseil peut, force, the Governor in Council may, by order made on the recommendation of the Treasury 35 par dcret pris sur recommandation du Conseil du Trsor, prvoir que des personnes Board, declare that any person appointed nommes conformment larticle 38 de la 35 under section 38 of the Hazardous Materials Loi sur le contrle des renseignements relatifs Information Review Act or any class of those aux matires dangereuses ou des catgories persons shall, on the coming into force of the order, occupy their positions in the Depart- 40 ment of Health.

2011-2012

Emploi et croissance (2012) de celles-ci occuperont, compter de lentre en vigueur du dcret, leur poste au sein du ministre de la Sant.

267

Transfer

(2) Les personnes nommes conformment (2) Any person appointed under section 38 Transfert larticle 38 de la Loi sur le contrle des 5 of the Hazardous Materials Information Rerenseignements relatifs aux matires dangeview Act who has been advised that they will reuses qui ont t informes quelles seraient be laid off in accordance with subsection 64(1) of the Public Service Employment Act 5 mises en disponibilit conformment au paragraphe 64(1) de la Loi sur lemploi dans and who is not the subject of an order made la fonction publique et qui ne font pas lobjet 10 under subsection (1) is, for the purpose of dun dcret pris en application du paraany workforce adjustment measure taken graphe (1) sont, pour lapplication de toute with respect to the person, transferred to the Department of Health on the day on which 10 mesure de ramnagement des effectifs leur gard, transfres au ministre de la Sant section 275 comes into force. la date dentre en vigueur de larticle 275. 15 Transitional Provisions Dispositions transitoires 286. Les dfinitions qui suivent sappliquent aux articles 287 289.
Dfinitions

Definitions

286. The following definitions apply for the purposes of 287 to 289.

Commission Conseil

Minister ministre

Conseil Le Conseil de contrle des renseiCommission means the Hazardous Materi Conseil Commission als Information Review Commission estab- 15 gnements relatifs aux matires dangereuses constitu par le paragraphe 28(1) de la Loi 20 lished by subsection 28(1) of the Hazardous sur le contrle des renseignements relatifs aux Materials Information Review Act. matires dangereuses. Minister means the Minister of Health. ministre Le ministre de la Sant. ministre
Minister

Transfer of appropriations

287. Les sommes affectes et non 287. Any amount appropriated, for the Transfert de fiscal year in which this section comes into 20 engages , pour lexercice en cours la 25 crdits date dentre en vigueur du prsent article, force, by an appropriation Act based on the par toute loi de crdits conscutive aux Estimates for that year for defraying the prvisions budgtaires de cet exercice, aux charges and expenses of the Commission that frais et dpenses du Conseil sont rputes is unexpended on the day on which this section comes into force is deemed, on that 25 tre, cette date, affectes aux frais et 30 dpenses du ministre de la Sant. day, to be an amount appropriated for defraying the charges and expenses of the Department of Health. 288. Les attributions confres, en vertu 288. If, under any Act of Parliament, any Transfert dattributions instrument made under an Act of Parliament 30 dune loi fdrale ou de ses textes dapplication ou au titre dun dcret, contrat, bail, or any order, contract, lease, licence or other permis ou autre document, au Conseil ou 35 document, any power, duty or function is son directeur gnral dans les domaines vested in or may be exercised or performed relevant des attributions du ministre aux by the Commission or its President in relation to any matter to which the powers, 35 termes de la Loi sur le contrle des renseignements relatifs aux matires dangereuses duties and functions of the Minister extend sont exerces par le ministre, sauf dcret 40 by virtue of the Hazardous Materials Inforchargeant de ces attributions un autre mation Review Act, that power, duty or ministre. function is vested in or may be exercised or

Transfer of powers, duties and functions

268

Jobs and Growth, 2012 performed by the Minister, unless the Governor in Council by order designates another Minister to exercise that power or perform that duty or function.

60-61 ELIZ. II

Rights and obligations transferred

289. All rights and property held by or in 5 289. Les droits et les biens du Conseil, Transfert des droits et ceux qui sont dtenus en son nom ou en the name of or in trust for the Commission obligations fiducie pour lui, ainsi que ses obligations et and all obligations and liabilities of the engagements, sont rputs tre ceux de Sa Commission are deemed to be rights, propMajest du chef du Canada. erty, obligations and liabilities of Her Ma5 jesty in right of Canada. 10 Consequential Amendments Modifications corrlatives Loi sur laccs linformation
L.R., ch. A-1

R.S., c. A-1 R.S., c. 24 (3rd Supp.), s. 52

Access to Information Act

290. Lannexe I de la Loi sur laccs 290. Schedule I to the Access to InformaL.R., ch. 24 (3e suppl.), linformation est modifie par suppression, tion Act is amended by striking out the art. 52 sous lintertitre AUTRES INSTITUTIONS following under the heading OTHER GOVFDRALES , de ce qui suit : ERNMENT INSTITUTIONS: Hazardous Materials Information Review Com- 15 Conseil de contrle des renseignements relatifs 10 aux matires dangereuses mission Hazardous Materials Information Review Conseil de contrle des renseignements Commission relatifs aux matires dangereuses Financial Administration Act Loi sur la gestion des finances publiques
L.R., ch. F-11

R.S., c. F-11

1992, c. 1, s. 72; 1996, c. 8, s. 23

291. Lannexe I.1 de la Loi sur la gestion 291. Schedule I.1 to the Financial Admin1992, ch. 1, 72; 1996, istration Act is amended by striking out, in 20 des finances publiques est modifie par 15 art. 8, art. 23 ch. suppression, dans la colonne I, de ce qui suit : column I, the reference to Conseil de contrle des renseignements relatifs Hazardous Materials Information Review Comaux matires dangereuses mission Hazardous Materials Information Review Conseil de contrle des renseignements Commission relatifs aux matires dangereuses 20 25 and the corresponding reference in column II to Minister of Health. ainsi que de la mention Le ministre de la Sant , dans la colonne II, en regard de ce secteur.

2003, c. 22, s. 11

292. Lannexe IV de la mme loi est 292. Schedule IV to the Act is amended by 2003, ch. 22, modifie par suppression de ce qui suit : striking out the following: 25 art. 11 Hazardous Materials Information Review Com- 30 Conseil de contrle des renseignements relatifs aux matires dangereuses mission Hazardous Materials Information Review Conseil de contrle des renseignements Commission relatifs aux matires dangereuses 293. La partie III de lannexe VI de la 30 2006, ch. 9, 293. Part III of Schedule VI to the Act is art. 270 amended by striking out, in column I, the 35 mme loi est modifie par suppression, dans la colonne I, de ce qui suit : reference to

2006, c. 9, s. 270

2011-2012

Emploi et croissance (2012) Hazardous Materials Information Review Commission Conseil de contrle des renseignements relatifs aux matires dangereuses Conseil de contrle des renseignements relatifs aux matires dangereuses Hazardous Materials Information Review Commission

269

and the corresponding reference in column II 5 ainsi que de la mention Directeur gn- 5 ral , dans la colonne II, en regard de ce to President. ministre.
R.S., c. P-21

Privacy Act

Loi sur la protection des renseignements personnels

L.R., ch. P-21

R.S., c. 24 (3rd Supp.), s. 53

294. Lannexe de la Loi sur la protection 294. The schedule to the Privacy Act is L.R., ch. 24 (3e suppl.), des renseignements personnels est modifie amended by striking out the following under art. 53 par suppression, sous lintertitre AUTRES 10 the heading OTHER GOVERNMENT INSTITUTIONS: 10 INSTITUTIONS FDRALES , de ce qui suit : Hazardous Materials Information Review ComConseil de contrle des renseignements relatifs mission aux matires dangereuses Conseil de contrle des renseignements Hazardous Materials Information Review 15 relatifs aux matires dangereuses Commission Public Sector Compensation Act Loi sur la rmunration du secteur public
1991, ch. 30

1991, c. 30

295. Schedule I to the Public Sector 15 295. Lannexe I de la Loi sur la rmunration du secteur public est modifie par Compensation Act is amended by striking suppression, sous lintertitre ADMINISout the following under the heading TRATIONS FDRALES , de ce qui suit : 20 OTHER PORTIONS OF THE PUBLIC SERVICE: Conseil de contrle des renseignements relatifs Hazardous Materials Information Review Com- 20 aux matires dangereuses Hazardous Materials Information Review mission Commission Conseil de contrle des renseignements relatifs aux matires dangereuses
SI/93-81

Canadian Security Intelligence Service Act Deputy Heads of the Public Service of Canada Order

Dcret sur la dsignation des administrateurs gnraux de ladministration publique fdrale (Loi sur le Service canadien du renseignement de scurit)

TR/93-81

296. Larticle 58 de lannexe du Dcret sur 25 296. Item 53 of the schedule to the Canadian Security Intelligence Service Act 25 la dsignation des administrateurs gnraux de ladministration publique fdrale (Loi sur Deputy Heads of the Public Service of Canada le Service canadien du renseignement de Order is repealed. scurit) est abrog. Repeal
Repeal

Abrogation

297. Le dcret C.P. 1988-2030 du 15 30 Abrogation 297. Order in Council P.C. 1988-2030, septembre 1988 portant le numro denregisdated September 15, 1988 and registered as SI/88-137, is repealed. 30 trement TR/88-137 est abrog.

270 Coming into Force

Order in council

Jobs and Growth, 2012 Entre en vigueur 298. La prsente section, lexception de larticle 285, entre en vigueur la date fixe par dcret. SECTION 14 LOI DE MISE EN OEUVRE DE LACCORD SUR
LE COMMERCE INTRIEUR

60-61 ELIZ. II

298. This Division, other than section 285, comes into force on a day to be fixed by order of the Governor in Council. DIVISION 14

Dcret

1996, c. 17

AGREEMENT ON INTERNAL TRADE IMPLEMENTATION ACT Amendments to the Act

1996, ch. 17

Modification de la loi

299. The definition Agreement in sec299. La dfinition de Accord , larticle tion 2 of the Agreement on Internal Trade 5 2 de la Loi de mise en oeuvre de lAccord sur 5 Implementation Act is replaced by the followle commerce intrieur, est remplace par ce ing: qui suit :
Agreement Accord

Agreement means the Agreement on Internal Accord LAccord sur le commerce intrieur Accord Agreement Trade signed in 1994, as amended from time to sign en 1994, avec ses modifications successi10 10 ves. time; 300. The Act is amended by adding the following after section 8: 300. La mme loi est modifie par adjonction, aprs larticle 8, de ce qui suit :

Orders of Federal Court

Procedure

Enforcement

Orders final and binding

    ORDONNANCES RENDUES SOUS LE RGIME DU  ORDERS MADE UNDER CHAPTER 17 OF   CHAPITRE 17 DE LACCORD AGREEMENT      8.1 (1) An order to pay a monetary penalty  8.1 (1) Lordonnance relative une sanction Assimilation     or tariff costs made under Chapter 17 of the pcuniaire ou lordonnance sur les dpens   Agreement may, for the purpose of its enforce- 15rendue au titre du chapitre 17 de lAccord peut, 15   ment only, be made an order of the Federal uniquement en vue de son excution, tre   assimile une ordonnance de la Cour fdrale. Court.    (2) To make the order an order of the Federal  (2) Lassimilation se fait par dpt au greffe Procdure   Court, the party to the Agreement or the person de la Cour fdrale, par la partie lAccord ou   in favour of whom the order is made must file a 20la personne en faveur de qui lordonnance est 20     certified copy of the order in the Registry of the rendue, dune copie certifie conforme de   Federal Court and, on filing, the order becomes lordonnance. Elle seffectue au moment du   dpt. an order of that Court.    8.2 An order that is made an order of the  8.2 Lordonnance assimile une ordonExcution   Federal Court is enforceable in the same manner 25nance de la Cour fdrale est excutoire comme 25    as any other order of that Court. les autres ordonnances de ce tribunal.     8.3 An order that is made an order of the  8.3 Elle est dfinitive, non susceptible dapCaractre   dfinitif et Federal Court is final and binding and is not pel et elle lie les parties.  obligatoire de subject to appeal to any court. lordonnance 301. The heading before section 9 of the 30 301. Lintertitre prcdant larticle 9 de la English version of the Act is replaced by the version anglaise de la mme loi est remplac 30 following: par ce qui suit : ORDERS OF GOVERNOR IN COUNCIL ORDERS OF GOVERNOR IN COUNCIL

2011-2012

Emploi et croissance (2012) 302. (1) The portion of subsection 9(1) of the Act before paragraph (a) is replaced by the following: 302. (1) Le passage du paragraphe 9(1) de la mme loi prcdant lalina a) est remplac par ce qui suit :

271

Orders

9. (1) Le gouverneur en conseil peut, par 9. (1) For the purpose of suspending beneDcrets fits of equivalent effect or imposing retaliatory 5 dcret, aux termes de larticle 1709 de lAccord, 5 measures of equivalent effect in respect of a en vue de suspendre des avantages dune province ayant un effet quivalent ou de prendre province under Article 1709 of the Agreement, the Governor in Council may, by order, do any contre elle des mesures de rtorsion ayant un one or more of the following: effet quivalent : (2) Paragraphs 9(3)(a) and (b) of the Act 10 (2) Les alinas 9(3)a) et b) de la mme loi 10 are replaced by the following: sont remplacs par ce qui suit : (a) the requirements for standing set out in Article 1703(8) of the Agreement; and (b) the conditions and limitations set out in Articles 1709(3), (4) and (10) of the Agree- 15 ment. 303. Section 12 of the Act is replaced by the following: a) aux exigences relatives lintrt pour agir prvues au paragraphe 1703(8) de lAccord; b) aux conditions et restrictions prvues aux 15 paragraphes 1709(3), (4) et (10) de lAccord. 303. Larticle 12 de la mme loi est remplac par ce qui suit :

Rosters

12. The Governor in Council may appoint Listes 12. Le gouverneur en conseil peut nommer, any person who meets the requirements set out 20 pour inscription sur les listes prvues au 20 in Annex 1704(2) of the Agreement to be on the paragraphe 1704(2) de lAccord, des personnes rosters referred to in Article 1704(2) of the possdant les qualits requises par lannexe Agreement. 1704(2) de lAccord. 304. Section 15 of the Act and the head304. Larticle 15 de la mme loi et les ings before it are replaced by the following: 25 intertitres le prcdant sont remplacs par ce 25 qui suit :    15. The Governor in Council may, by order,  15. Le gouverneur en conseil peut, par Examinateur   appoint any person to be a screener for the dcret, nommer titre dexaminateur pour   purposes of Part B of Chapter 17 of the lapplication de la partie B du chapitre 17 de   Agreement if the person meets the requirements lAccord, toute personne possdant les qualits 30   set out in that Part. 30requises par cette partie. RELATED AND CONSEQUENTIAL AMENDMENTS MODIFICATIONS CONNEXES Modification connexe la Loi sur la responsabilit civile de ltat et le contentieux administratif 305. Le paragraphe 28(3) de la Loi sur la responsabilit civile de ltat et le contentieux administratif est abrog. Entre en vigueur

Screener

R.S., c. C-50; 1990, c. 8, s. 21

Related Amendment to the Crown Liability and Proceedings Act 305. Subsection 28(3) of the Crown Liability and Proceedings Act is repealed. Coming into Force

L.R., ch. C-50; 1990, ch. 8, art. 21

1996, c. 17, s. 15

1996, ch. 17, art. 15

Order in council

306. La prsente section entre en vigueur 35 Dcret 306. This Division comes into force on a la date fixe par dcret. day to be fixed by order of the Governor in Council. 35

272 DIVISION 15
1996, c. 23

Jobs and Growth, 2012 SECTION 15 LOI SUR LASSURANCE-EMPLOI 307. (1) Larticle 96 de la Loi sur lassurance-emploi est modifi par adjonction, aprs le paragraphe (8.9), de ce qui suit :

60-61 ELIZ. II

EMPLOYMENT INSURANCE ACT 307. (1) Section 96 of the Employment Insurance Act is amended by adding the following after subsection (8.9):

1996, ch. 23

Temporary measure small business refund 2012

P1 can equal zero

Maximum refund 2011, c. 24, s. 160(2) No interest payable

   (8.91) If an employers premium is $10,000  (8.91) Lorsquune cotisation patronale pour Mesure   or less for 2011, the Minister shall refund to the 52011 est de 10 000 $ ou moins, le ministre 5 temporaire :   remboursement employer a portion of the premium for 2012 rembourse lemployeur la partie de sa aux petites   entreprises de la determined by the following formula if that cotisation patronale pour 2012, calcule selon cotisation   la formule ci-aprs, qui excde 2 $ : amount is more than $2: patronale pour   2012     P2 P1 C2 C1       where 10 10o :     P1 is the amount of the employers premium in C1 reprsente le montant de la cotisation     2011; and patronale pour 2011,     P2 is the amount of the employers premium in C2 le montant de la cotisation patronale pour   2012. 2012.      (8.92) For the purposes of subsection (8.91), 15 (8.92) Pour lapplication du paragraphe 15 Cas dabsence   P1 is equal to zero if a person was not required (8.91), C1 est gal zro dans les cas o une de cotisation   patronale pour personne ntait pas tenue de payer une to pay an employers premium in 2011. 2011     cotisation patronale pour 2011.     (8.93) A refund under subsection (8.91) shall  (8.93) Le remboursement prvu au paraRemboursement   graphe (8.91) ne peut excder 1 000 $. not exceed $1,000. 20 maximal (2) Subsection 96(13.1) of the Act is 20 (2) Le paragraphe 96(13.1) de la mme loi est remplac par ce qui suit : replaced by the following: (13.1) Despite subsection (13), no interest shall be paid on refunds payable under subsection (8.7) or (8.91). DIVISION 16
2011, ch. 24, par. 160(2)

(13.1) Malgr le paragraphe (13), aucun Aucun intrt intrt nest exigible sur les remboursements verss en vertu des paragraphes (8.7) ou (8.91). 25 SECTION 16 LOI SUR LIMMIGRATION ET LA
PROTECTION DES RFUGIS
2001, ch. 27

2001, c. 27

IMMIGRATION AND REFUGEE PROTECTION ACT Amendments to the Act

Modification de la loi

Electronic travel authorization

308. Section 11 of the Immigration and 25 308. Larticle 11 de la Loi sur limmigraRefugee Protection Act is amended by adding tion et la protection des rfugis est modifi the following after subsection (1): par adjonction, aprs le paragraphe (1), de ce qui suit :   (1.01) Despite subsection (1), a foreign  (1.01) Malgr le paragraphe (1), ltranger 30 Autorisation de    voyage national must, before entering Canada, apply doit, pralablement son entre au Canada,   lectronique for an electronic travel authorization required by 30demander une autorisation de voyage lectro  the regulations by means of an electronic nique requise par rglement au moyen dun   system, unless the regulations provide that the systme lectronique, sauf si les rglements   application may be made by other means. The prvoient que la demande peut tre faite par tout 35   application may be examined by the system or autre moyen. Sil dtermine, la suite dun

2011-2012

Emploi et croissance (2012)   by an officer and, if the system or officer contrle, que ltranger nest pas interdit de   determines that the foreign national is not territoire et se conforme la prsente loi, le   inadmissible and meets the requirements of this systme ou lagent peut dlivrer lautorisation.  Act, the authorization may be issued by the  system or officer. 5 309. Section 14 of the Act is amended by adding the following after subsection (2): 309. Larticle 14 de la mme loi est modifi par adjonction, aprs le paragraphe (2), de ce 5 qui suit :

273

Electronic travel authorization

   (3) For the purposes of subsection 11(1.01),  (3) Pour lapplication du paragraphe Autorisation de   voyage the regulations may include provisions respect- 11(1.01), les rglements peuvent prvoir no  lectronique ing the circumstances in which an application 10tamment les cas o la demande peut tre faite   may be made by other means and respecting par tout autre moyen qui y est prvu. 10  those other means. 310. Subsection 15(1) of the Act is replaced by the following: 310. Le paragraphe 15(1) de la mme loi est remplac par ce qui suit :

Examination by officer

15. (1) An officer is authorized to proceed 15 15. (1) Lagent peut procder un contrle Pouvoir de lagent dans le cadre de toute demande qui lui est faite with an examination if a person makes an au titre de la prsente loi ou qui est faite au titre 15 application to the officer in accordance with this Act or if an application is made under subsecdu paragraphe 11(1.01). tion 11(1.01). 311. Subsection 87.3(1) of the Act is 20 311. Le paragraphe 87.3(1) de la mme loi est remplac par ce qui suit : replaced by the following:
2012, ch. 19, par. 706(1)

2012, c. 19, s. 706(1) Application

Application 87.3 (1) Le prsent article sapplique aux 87.3 (1) This section applies to applications demandes de visa et autres documents vises 20 for visas or other documents made under subsections 11(1) and (1.01), other than those aux paragraphes 11(1) et (1.01) sauf celle made by persons referred to in subsection 99(2), 25 faite par la personne vise au paragraphe 99(2) to sponsorship applications made by persons , aux demandes de parrainage faites par une referred to in subsection 13(1), to applications personne vise au paragraphe 13(1), aux for permanent resident status under subsection demandes de statut de rsident permanent vises 25 21(1) or temporary resident status under subau paragraphe 21(1) ou de rsident temporaire section 22(1) made by foreign nationals in 30 vises au paragraphe 22(1) faites par un tranger Canada, to applications for work or study se trouvant au Canada, aux demandes de permis permits and to requests under subsection 25(1) de travail ou dtudes ainsi quaux demandes made by foreign nationals outside Canada. prvues au paragraphe 25(1) faites par un 30 tranger se trouvant hors du Canada.

User Fees Act

312. Larticle 89 de la mme loi devient le 312. Section 89 of the Act is renumbered as subsection 89(1) and is amended by adding 35 paragraphe 89(1) et est modifi par adjonction de ce qui suit : the following:   (2) The User Fees Act does not apply to a fee  (2) La Loi sur les frais dutilisation ne 35 Loi sur les frais    dutilisation for the provision of services in relation to an sapplique pas aux frais exigs pour la presta  application referred to in subsection 11(1.01). tion de services lis la demande vise au  paragraphe 11(1.01).

274 Coordinating Amendments

2012, c. 17

Jobs and Growth, 2012 Dispositions de coordination 313. (1) Au prsent article, autre loi sentend de la Loi visant protger le systme dimmigration du Canada.

60-61 ELIZ. II

313. (1) In this section, other Act means the Protecting Canadas Immigration System Act.

2012, ch. 17

(2) Ds le premier jour o le paragraphe (2) On the first day on which both subsection 14(3) of the Immigration and 5 14(3) de la Loi sur limmigration et la 5 protection des rfugis, dict par le paraRefugee Protection Act, as enacted by subgraphe 9(2) de lautre loi, et le paragraphe section 9(2) of the other Act, and subsection 14(3) de la Loi sur limmigration et la 14(3) of the Immigration and Refugee Protecprotection des rfugis, dict par larticle tion Act, as enacted by section 309 of this Act, are in force, subsection 14(3) of the Immigra- 10 309 de la prsente loi, sont tous deux en 10 vigueur, le paragraphe 14(3) de la Loi sur tion and Refugee Protection Act, as enacted by limmigration et la protection des rfugis, subsection 9(2) of the other Act, is renumdict par le paragraphe 9(2) de lautre loi, bered as subsection 14(4) and is repositioned devient le paragraphe 14(4) et, au besoin, est accordingly if required. dplac en consquence. 15 (3) If section 30 of the other Act comes 15 (3) Si larticle 30 de lautre loi entre en vigueur avant larticle 312 de la prsente loi : into force before section 312 of this Act, then (a) that section 312 is deemed never to have come into force and is repealed; and (b) section 89 of the Immigration and Refugee Protection Act is amended by 20 adding the following after subsection (2):
User Fees Act

a) cet article 312 est rput ne pas tre entr en vigueur et est abrog; b) larticle 89 de la Loi sur limmigration et 20 la protection des rfugis est modifi par adjonction, aprs le paragraphe (2), de ce qui suit : (3) La Loi sur les frais dutilisation ne Loi sur les frais sapplique pas aux frais exigs pour la presta- 25 dutilisation tion de services lis la demande vise au paragraphe 11(1.01).

(3) The User Fees Act does not apply to a fee for the provision of services in relation to an application referred to in subsection 11(1.01).

(4) If section 312 of this Act comes into 25 (4) Si larticle 312 de la prsente loi entre en vigueur avant larticle 30 de lautre loi, cet force before section 30 of the other Act, then article 30 est remplac par ce qui suit : that section 30 is replaced by the following: 30 30. Section 89 of the Act is amended by adding the following after subsection (2):
User Fees Act

30. Larticle 89 de la mme loi est modifi par adjonction, aprs le paragraphe (2), de ce qui suit :

(3) The User Fees Act does not apply to a fee 30 (3) La Loi sur les frais dutilisation ne Loi sur les frais sapplique pas aux frais exigs pour la presta- 35 dutilisation for the provision of services in relation to the tion de services lis la collecte, lutilisation collection, use and disclosure of biometric et la communication de renseignements information and for the provision of related biomtriques, ainsi quaux services affrents. services. (5) If section 30 of the other Act comes 35 (5) Si lentre en vigueur de larticle 30 de lautre loi et celle de larticle 312 de la 40 into force on the same day as section 312 of prsente loi sont concomitantes, cet article 30 this Act, then that section 30 is deemed to est rput tre entr en vigueur avant cet have come into force before that section 312 article 312, le paragraphe (3) sappliquant en and subsection (3) applies as a consequence. consquence.

2011-2012
2012, c. 19

Emploi et croissance (2012)

275

314. On the first day on which both 2012, ch. 19 314. Ds le premier jour o, la fois, section 311 of this Act is in force and larticle 311 de la prsente loi est en vigueur subsection 710(2) of the Jobs, Growth and et les effets du paragraphe 710(2) de la Loi Long-term Prosperity Act has produced its sur lemploi, la croissance et la prosprit effects, subsection 87.3(1) of the Immigration 5 durable ont t produits, le paragraphe 5 and Refugee Protection Act is replaced by the 87.3(1) de la Loi sur limmigration et la following: protection des rfugis est remplac par ce qui suit : 87.3 (1) Le prsent article sapplique aux 87.3 (1) This section applies to applications Application demandes de visa et autres documents vises 10 for visas or other documents made under subsections 11(1) and (1.01), other than those 10 aux paragraphes 11(1) et (1.01) sauf celle faite par la personne vise au paragraphe 99(2) made by persons referred to in subsection 99(2), , aux demandes de parrainage faites au titre to sponsorship applications made under subsecdu paragraphe 13(1), aux demandes de statut de tion 13(1), to applications for permanent rsident permanent vises au paragraphe 21(1) 15 resident status under subsection 21(1) or temporary resident status under subsection 15 ou de rsident temporaire vises au paragraphe 22(1) faites par un tranger se trouvant au 22(1) made by foreign nationals in Canada, to Canada, aux demandes de permis de travail ou applications for work or study permits and to dtudes ainsi quaux demandes prvues au requests under subsection 25(1) made by paragraphe 25(1) faites par un tranger se 20 foreign nationals outside Canada. trouvant hors du Canada. DIVISION 17 SECTION 17 LOI SUR LA SOCIT CANADIENNE DHYPOTHQUES ET DE LOGEMENT
L.R., ch. C-7

Application

R.S., c. C-7

CANADA MORTGAGE AND HOUSING CORPORATION ACT

315. Subsection 8(1) of the Canada Mort- 20 315. Lalina 8(1)c) de la Loi sur la Socit gage and Housing Corporation Act is canadienne dhypothques et de logement est amended by adding or at the end of abrog. paragraph (b) and by repealing paragraph (c). DIVISION 18
R.S., c. N-22

SECTION 18 LOI SUR LA PROTECTION DES EAUX

NAVIGABLES
L.R., ch. N-22

NAVIGABLE WATERS PROTECTION ACT Amendments to the Act

Modification de la loi

316. Section 1 of the Navigable Waters 25 316. Larticle 1 de la Loi sur la protection 25 Protection Act is replaced by the following: des eaux navigables est remplac par ce qui suit :
Short title

1. This Act may be cited as the Navigation Protection Act.

1. Loi sur la protection de la navigation.

Titre abrg

Definitions

317. (1) The portion of section 2 of the 317. (1) Le passage de larticle 2 de la English version of the Act before the first 30 version anglaise de la mme loi prcdant la 30 definition is replaced by the following: premire dfinition est remplac par ce qui suit :   2. The following definitions apply in this  2. The following definitions apply in this  Definitions   Act. Act.

276
2009, c. 2, s. 317

Jobs and Growth, 2012 (2) The definition ferry cable in section 2 of the Act is repealed. (3) The definition bateau in section 2 of the French version of the Act is repealed. (2) La dfinition de cble de traille , larticle 2 de la mme loi, est abroge.

60-61 ELIZ. II
2009, ch. 2, art. 317

2009, c. 2, s. 317

(3) La dfinition de bateau , larticle 2 2009, ch. 2, art. 317 de la version franaise de la mme loi, est abroge. 5
2009, ch. 2, art. 317

2009, c. 2, s. 317

(4) The definition work in section 2 of 5 (4) La dfinition de ouvrage , larticle 2 de la mme loi, est remplace par ce qui the Act is replaced by the following: suit :

work ouvrage

ouvrage Vise notamment les constructions, ouvrage work includes any structure, device or thing, whether temporary or permanent, that is made dispositifs ou autres objets dorigine humaine, 10 work quils soient temporaires ou permanents. Sont by humans. It also includes the dumping of fill or the excavation of materials from the bed of 10 assimils aux ouvrages les dversements de remblais et les excavations de matriaux tirs du any navigable water. lit deaux navigables. (5) Section 2 of the Act is amended by adding the following in alphabetical order: (5) Larticle 2 de la mme loi est modifi 15 par adjonction, selon lordre alphabtique, de ce qui suit :

designated work ouvrage dsign minor water eaux secondaires minor work ouvrage secondaire obstruction obstacle

owner propritaire

  designated work means a minor work or a  eaux secondaires Eaux navigables dsignes eaux   secondaires work that is constructed or placed in, on, over, 15en vertu de lalina 28(2)b). minor water    under, through or across any minor water.      obstacle pave rsultant du naufrage dun 20 obstacle  minor water means any navigable water  obstruction btiment qui a sombr, sest chou ou sest jet   designated under paragraph 28(2)(b).  la cte ou la rive ou chose qui obstrue, gne    ou rend plus difficile ou dangereuse la naviga minor work means any work designated  tion, lexclusion de toute chose dorigine    20naturelle moins quune personne soit respon- 25 under paragraph 28(2)(a).   sable du fait que la chose obstrue, gne ou rend    obstruction means a vessel, or part of one, that plus difficile ou dangereuse la navigation.   is wrecked, sunk, partially sunk, lying ashore or  ouvrage  ouvrage dsign Ouvrage secondaire ou  grounded, or any thing, that obstructs or  dsign ouvrage construit ou mis en place dans des  designated impedes navigation or renders it more difficult  eaux secondaires ou sur, sous, au-dessus ou 30 work  or dangerous, but does not include a thing of 25 travers celles-ci.  natural origin unless a person causes the thing    ouvrage of natural origin to obstruct or impede naviga-  ouvrage secondaire Ouvrage dsign en   secondaire tion or to render it more difficult or dangerous. vertu de lalina 28(2)a). minor work     owner, in relation to a work, means the actual    propritaire or reputed owner of the work or that owners 30 propritaire Relativement un ouvrage, son propritaire vritable ou apparent ou son 35 owner  agent or mandatary. It includes a person who is    in possession or claiming ownership of the work mandataire. Est galement vis par la prsente   and a person who is authorizing or otherwise dfinition quiconque est en possession de   responsible for the construction, placement, louvrage, en revendique la proprit, en auto  alteration, repair, rebuilding, removal, decom- 35rise la construction, la mise en place, la   missioning, maintenance, operation, safety or modification, la rparation, la reconstruction, 40   use of the work. It also includes a person who lenlvement, le dclassement, lentretien, lexploitation, la scurit ou lutilisation ou en est  proposes to construct or place a work.

2011-2012
person in charge responsable

Tribunal Tribunal

Emploi et croissance (2012) 277   person in charge, with respect to an obstruc- charg un autre titre. Est assimile au   tion, includes the owner of the obstruction and, propritaire la personne qui se propose de   in the case of a vessel, or part of one, that is an construire ou de mettre en place un ouvrage.   obstruction, the registered owner or other owner    responsable at the time the obstruction was occasioned, as 5 responsable lgard dun obstacle, vise notamment le propritaire de la chose et, sil 5 person in  well as the managing owner, master and any  charge sagit dun btiment, le propritaire immatricul   subsequent purchaser. ou autre lors du naufrage de ce btiment et    Tribunal means the Transportation Appeal lacqureur subsquent, le propritaire-exploi  Tribunal of Canada established by subsection tant et le capitaine.   2(1) of the Transportation Appeal Tribunal of 10  Tribunal Tribunal dappel des transports du 10 Tribunal   Canada Act. Tribunal Canada, constitu par le paragraphe 2(1) de la  Loi sur le Tribunal dappel des transports du  Canada. (6) Section 2 of the French version of the Act is amended by adding the following in alphabetical order: (6) Larticle 2 de la version franaise de la mme loi est modifi par adjonction, selon 15 lordre alphabtique, de ce qui suit :

btiment vessel

   btiment Toute construction flottante conue 15 btiment Toute construction flottante conue btiment   vessel ou utilise pour la navigation en mer ou dans les ou utilise pour la navigation en mer ou dans les   eaux internes, quelle soit pourvue ou non dun eaux internes, quelle soit pourvue ou non dun   moyen propre de propulsion. Est compris dans moyen propre de propulsion. Est compris dans 20   la prsente dfinition tout ce qui fait partie des la prsente dfinition tout ce qui fait partie des   machines, de loutillage de chargement, de 20machines, de loutillage de chargement, de   lquipement, de la cargaison, des approvision- lquipement, de la cargaison, des approvision  nements ou du lest du btiment. nements ou du lest du btiment. 318. Les intertitres prcdant larticle 3 et 25 L.R., ch. 1 318. The headings before section 3 and (2e suppl.), les articles 3 18 de la mme loi sont sections 3 to 18 of the Act are replaced by the par. 213(1), ann. I, no 9(1); following: 25 remplacs par ce qui suit :

R.S., c. 1 (2nd suppl.), s. 213(1), Sch. I, item 9(1); 2004, c. 15, s. 95; 2009, c. 2, ss. 319 to 328, 329(F) and 330 to 334

2004, ch. 15, art. 95; 2009, ch. 2, art. 319 328, 329(F) et 330 334

Prohibition

Opt in

OUVRAGES WORKS    3. It is prohibited to construct, place, alter,  3. Il est interdit de construire, mettre en Interdiction   repair, rebuild, remove or decommission a work place, modifier, rparer, reconstruire, enlever ou   in, on, over, under, through or across any dclasser un ouvrage dans des eaux navigables 30   navigable water that is listed in the schedule mentionnes lannexe ou sur, sous, au-dessus   except in accordance with this Act or any other 30ou travers celles-ci, sauf si cela est fait en   federal Act. conformit avec la prsente loi ou toute autre loi    fdrale.      4. (1) An owner of a work that is con-  4. (1) Le propritaire dun ouvrage qui est 35 Choix   structed or placed, or proposed to be constructed construit ou mis en place dans des eaux   or placed, in, on, over, under, through or across navigables autres que celles mentionnes   any navigable water, other than any navigable 35lannexe ou sur, sous, au-dessus ou travers   water that is listed in the schedule, may request celles-ci ou le propritaire qui se propose dy   that this Act be made applicable to the work as construire ou mettre en place un tel ouvrage 40   if it were a work that is constructed or placed, or peut demander que la prsente loi sapplique  louvrage comme si celui-ci tait construit ou

278

Request

Deeming

Assessment by Minister

Notice

Application

Assessment factors

Jobs and Growth, 2012 60-61 ELIZ. II   proposed to be constructed or placed, in, on, mis en place ou comme sil tait propos de   over, under, through or across any navigable le construire ou mettre en place dans des   eaux navigables mentionnes lannexe ou sur, water that is listed in the schedule.   sous, au-dessus ou travers celles-ci.       (2) The request shall be made to the Minister  (2) La demande doit tre prsente au 5 Demande   in the form and manner, and contain the 5ministre selon les modalits prcises par   information, that is specified by the Minister celui-ci, notamment quant aux renseignements   and shall be accompanied by the applicable fee.  y joindre, et tre accompagne des droits   applicables.       (3) The Minister may accept the request if he  (3) Le ministre peut accepter la demande sil 10 Prsomption   or she considers that it is justified in the est davis que les circonstances le justifient,   circumstances, in which case the work is 10auquel cas louvrage est rput, pour lapplica  deemed, for the purposes of this Act, to be a tion de la prsente loi, construit ou mis en place   work that is constructed or placed, or proposed  ou tre un ouvrage dont la construction ou la   to be constructed or placed, in, on, over, under, mise en place est propose dans des eaux 15   through or across any navigable water that is navigables mentionnes lannexe ou sur, sous,   listed in the schedule, as the case may be. 15au-dessus ou travers celles-ci.      5. (1) An owner who proposes to construct,  5. (1) Le propritaire qui se propose de Examen par le   ministre place, alter, repair, rebuild, remove or decom- construire, mettre en place, modifier, rparer,   mission a work other than a designated work reconstruire, enlever ou dclasser, dans des eaux 20    in, on, over, under, through or across any navigables mentionnes lannexe ou sur, sous,   navigable water that is listed in the schedule 20au-dessus ou travers celles-ci, un ouvrage   shall give notice of the proposal to the Minister. autre quun ouvrage dsign, doit en donner   avis au ministre.       (2) The notice shall be made in the form and  (2) Lavis faisant tat de la proposition doit 25 Avis   manner, and contain the information, that is tre prsent selon les modalits prcises par le   specified by the Minister and shall be accom- ministre, notamment quant aux renseignements   panied by the applicable fee. 25 y joindre, et tre accompagn des droits   applicables.       (3) Subsection (1) also applies even if the  (3) Le paragraphe (1) sapplique mme si la 30 Application   construction, placement, alteration, repair, re- construction, la mise en place, la modification,   building, removal or decommissioning of the la rparation, la reconstruction, lenlvement ou   work has begun or is completed before the le dclassement de louvrage est commenc ou   Minister is notified under subsection (1). 30termin avant lenvoi de lavis vis ce   paragraphe.  35     Examen  (4) In determining whether the work is likely  (4) Le ministre effectue un examen de la   facteurs to substantially interfere with navigation, the proposition si elle est accompagne des   Minister shall, on receipt of the notice and the droits applicables , pour dcider si louvrage   applicable fee, assess the proposal and in doing risque de gner srieusement la navigation en   so shall take into account any relevant factor, 35tenant compte de tout facteur pertinent notam- 40   ment : including      (a) the characteristics of the navigable water  a) les caractristiques des eaux navigables en    question;  in question;      b) la scurit de la navigation;  (b) the safety of navigation;    (c) the current or anticipated navigation in 40 c) la navigation actuelle ou anticipe dans 45    ces eaux;  that navigable water;

2011-2012

Related works

Ministers powers

Notice

Assessment results

Notice

Approval

Emploi et croissance (2012) 279    (d) the impact of the work on navigation in  d) leffet de louvrage sur la navigation dans    that navigable water, for example, as a result  ces eaux notamment du fait de sa construc   of its construction, placement, alteration,  tion, sa mise en place, sa modification, sa    repair, rebuilding, removal, decommission-  rparation, sa reconstruction, son enlvement,    ing, maintenance, operation or use; and 5 son dclassement, son exploitation, son 5      (e) the cumulative impact of the work on  utilisation ou son entretien;    e) leffet cumulatif de louvrage sur la  navigation in that navigable water.    navigation dans ces eaux.      Assimilation  (5) If the Minister is of the opinion that two  (5) Le ministre peut considrer comme un   or more works are related, the Minister may seul ouvrage des ouvrages qui, selon lui, ont un 10 ouvrage   consider them to be a single work. 10lien entre eux.     Pouvoirs du  (6) In determining whether the work is likely  (6) Pour dcider si louvrage risque de gner   ministre to substantially interfere with navigation, the srieusement la navigation, le ministre peut   exiger du propritaire : Minister may require from the owner    (a) any additional information that the Min-  a) quil fournisse tout renseignement sup- 15    ister considers appropriate; and 15 plmentaire que ce dernier estime indiqu;      (b) the deposit of any information specified  b) quil dpose tout renseignement que le    by the Minister in the local land registry or  ministre prcise au bureau denregistrement    land titles office or in any other place  ou au bureau des titres de bien-fonds du lieu    specified by the Minister and the publication  en cause ou tout autre lieu quil prcise et 20    of a notice containing any information 20 publie dans la Gazette du Canada et dans    specified by the Minister in the Canada  toute autre publication quil prcise un avis    Gazette and in any other publication specified  contenant les renseignements quil prcise.     by the Minister.      (7) The notice referred to in paragraph (6)(b)  (7) Lavis vis lalina (6)b) doit inviter les Avis   shall invite any interested person to provide 25intresss prsenter par crit au ministre leurs 25   written comments to the Minister within 30 days observations dans les trente jours suivant sa   publication. after its publication.      (8) On completion of the assessment of the  (8) Le ministre dcide, au terme de lexamen Rsultat de   ltude proposal, the Minister shall determine whether de la proposition, si louvrage risque ou non de   or not the work is likely to substantially 30gner srieusement la navigation et en avise le 30   interfere with navigation and shall so inform propritaire.    the owner.      (9) If the work does not conform to the  (9) Dans le cas o louvrage diffre de la Avis   description that the owner provided in the notice description quil en donne dans lavis vis au   referred to in subsection (1), the owner shall so 35paragraphe (1), le propritaire doit en aviser le   notify the Minister. The Minister may then ministre. Ce dernier peut alors exiger quun 35   require that a new notice be given under that nouvel avis soit prsent au titre de ce   paragraphe. subsection.      6. (1) An owner may construct, place, alter,  6. (1) Le propritaire peut, avec lapprobaApprobation   repair, rebuild, remove or decommission a work 40tion du ministre seulement, construire, mettre en   in, on, over, under, through or across any place, modifier, rparer, reconstruire, enlever ou 40   navigable water that is listed in the schedule that dclasser, dans des eaux navigables mention  the Minister has determined under section 5 is nes lannexe ou sur, sous, au-dessus ou   likely to substantially interfere with navigation travers celles-ci, un ouvrage qui, selon la   only if the Minister has issued an approval for 45dcision du ministre prise au titre de larticle

280

Jobs and Growth, 2012 60-61 ELIZ. II   the work, which may be issued only if an 5, risque de gner srieusement la navigation;   application for the approval is submitted and the lapprobation ne peut toutefois tre dlivre que   application is accompanied by the applicable si la demande est accompagne des droits   applicables. fee.     Application for  (2) The application for an approval shall be 5 (2) La demande dapprobation doit tre 5 Demande   approval made in the form and manner, and contain the prsente selon les modalits prcises par le   ministre, notamment quant aux renseignements information, specified by the Minister.    y joindre.       (3) The Minister may refuse to issue an  (3) Le ministre peut refuser de dlivrer Refusal Refus   approval if he or she considers that the refusal is lapprobation notamment sil est davis que 10   in the public interest, including by reason of the 10lintrt public le justifie, en raison notamment   record of compliance of the owner under this des antcdents du propritaire en matire   dobservation de la prsente loi. Act.     Terms and Conditions  (4) The Minister may attach any term or  (4) Le ministre peut assortir son approbation   conditions condition that he or she considers appropriate to des conditions quil juge indiques, notamment 15   an approval including a requirement that the 15exiger la fourniture de srets, sous forme de   owner give security in the form of a letter of lettre de crdit, de cautionnement ou dassu  credit, guarantee, suretyship or indemnity bond rance, ou sous toute autre forme juge satisfai  or insurance or any other form that is satisfac- sante par lui.    tory to the Minister.     Compliance with  (5) The owner shall comply with the ap- 20 (5) Le propritaire est tenu de se conformer 20 Respect des   requirements exigences proval and maintain, operate and use the work lapprobation et dentretenir, dexploiter et   in accordance with the requirements under this dutiliser louvrage conformment aux exigen  ces prvues sous le rgime de la prsente loi. Act.      (6) Le ministre peut, dans son approbation, Contiguous area  (6) The Minister may, in an approval, Zone adjacente   designate an area contiguous with a work that 25dsigner une zone adjacente louvrage aux fins 25   is necessary for the safety of persons and de la scurit des personnes et de la navigation.    navigation.     Transfer Incessibilit  (7) An approval may only be transferred if  (7) Lapprobation ne peut tre transfre que   written notice of the transfer is given to the si le ministre en a t avis par crit au moins   Minister 30 days before the transfer takes place. 30trente jours avant le transfert.     Approval after  (8) The Minister may, if he or she considers  (8) Le ministre peut, sil est davis que les 30 Approbation  construction or  aprs le dbut that it is justified in the circumstances, approve circonstances le justifient, approuver la consplacement des travaux the construction or placement of the work after truction ou la mise en place de louvrage aprs begins     its construction or placement begins or is le dbut de la construction ou la mise en place   35ou une fois la construction ou la mise en place completed.   acheve. 35     7. (1) The Minister may amend an approval  7. (1) Le ministre peut modifier lapprobaAmendment of  Modification de  by amending or revoking any term or condition tion en modifiant ou annulant toute condition approval lapprobation    of the approval. dont elle est assortie.     (2) The Minister may otherwise amend the  (2) Il peut galement la modifier de toute Other Autres   amendment of  approval, including by adding terms and condi- 40autre faon notamment en y ajoutant des 40 modifications   approval approbation conditions, sil est convaincu, selon le cas, que : tions, only if he or she is satisfied that    a) depuis la dlivrance de lapprobation,   louvrage gne de faon plus importante la   navigation;

2011-2012

Suspension or cancellation

Emergency

Emploi et croissance (2012) 281    (a) the work that is the subject of the  b) louvrage prsente ou risque de prsenter    approval interferes more with navigation at  un danger grave et imminent la navigation;    the time in question than it did when the    c) la modification est dans lintrt public.  approval was issued;       (b) the work causes or is likely to cause a 5    serious and imminent danger to navigation; or       (c) the amendment of the approval is in the     public interest.       (3) The Minister may suspend or cancel an  (3) Le ministre peut suspendre ou annuler Suspension ou   approval if he or she considers that 5 annulation de 10lapprobation sil estime que, selon le cas : lapprobation      (a) the owner has not complied with the  a) le propritaire ne se conforme pas    approval;  lapprobation;      (b) the approval was obtained by a fraudulent  b) lapprobation a t obtenue par des    or improper means or by the misrepresenta-  moyens frauduleux ou irrguliers ou par suite    tion of a material fact; 15 dune fausse dclaration sur un fait important; 10      (c) the owner has not paid a fine or penalty  c) le propritaire a omis de payer une    imposed under this Act;  amende ou une pnalit inflige sous le     rgime de la prsente loi;  (d) the owner has contravened this Act; or     (e) the suspension or cancellation is in the  d) le propritaire a contrevenu la prsente   15  public interest, including by reason of the 20 loi;     e) la suspension ou lannulation est dans  record of compliance of the owner under this    lintrt public, en raison notamment des  Act.    antcdents du propritaire en matire dob      servation de la prsente loi.    8. Even if the notice referred to in subsection  8. Mme si lavis vis au paragraphe 5(1) na 20 Urgence   5(1) has not yet been given, the Minister may pas encore t donn, le ministre peut autoriser   authorize the construction, placement, altera- 25la construction, la mise en place, la modifica    tion, repair, rebuilding, removal or decommis- tion, la rparation, la reconstruction, lenlve  sioning of a work other than a designated ment ou le dclassement dun ouvrage, autre   work in, on, over, under, through or across quun ouvrage dsign, dans des eaux naviga- 25   any navigable water that is listed in the schedule bles mentionnes lannexe ou sur, sous, au  if the Minister considers that such an authoriza- 30dessus ou travers celles-ci sil est davis   tion is necessary as a result of an emergency that quune telle autorisation est ncessaire du fait   has resulted in or may result in a danger to life quil existe une situation de crise comportant le   or property, social disruption or a breakdown in risque de pertes humaines ou matrielles, de 30   the flow of essential goods, services or bouleversements sociaux ou dune interruption   resources and that is caused by a real or 35de lacheminement des denres, ressources et   imminent services essentiels, cause par les vnements    ci-aprs ou par limminence de ceux-ci :  (a) fire, flood, drought, storm, earthquake or     other natural phenomenon;  a) incendies, inondations, scheresse, temp- 35     tes, tremblements de terre ou autres phno (b) disease in human beings, animals or    mnes naturels; 40  plants; or    (c) accident or pollution incident.  b) maladies affectant les humains, les ani  maux ou les vgtaux;   c) accidents ou pollution. 40

282

Jobs and Growth, 2012 60-61 ELIZ. II     Permitted works  9. (1) An owner may construct, place, alter, Ouvrages permis  9. (1) Le propritaire peut construire, mettre   repair, rebuild, remove or decommission a work en place, modifier, rparer, reconstruire, enlever   in, on, over, under, through or across any ou dclasser, dans des eaux navigables men  navigable water that is listed in the schedule that tionnes lannexe ou sur, sous, au-dessus ou   the Minister has determined under section 5 is 5travers celles-ci, un ouvrage qui, selon la 5   not likely to substantially interfere with naviga- dcision du ministre prise au titre de larticle   tion only if the construction, placement, altera- 5, ne risque pas de gner srieusement la   tion, repair, rebuilding, removal or decom- navigation, sil le fait conformment aux   missioning is in accordance with the require- exigences prvues sous le rgime de la prsente   ments under this Act. 10 10loi.      (2) The Minister may impose any term or  (2) Le ministre peut fixer les conditions quil Terms and Conditions   conditions condition that he or she considers appropriate juge indiques concernant la construction, la   on the construction, placement, alteration, mise en place, la modification, la rparation, la   repair, rebuilding, removal, decommissioning, reconstruction, lenlvement, le dclassement,   maintenance, operation, safety or use of the 15lentretien, lexploitation, la scurit et lutilisa- 15   work including the designation of an area tion de louvrage, notamment dsigner une zone   contiguous with a work that is necessary for adjacente louvrage aux fins de la scurit des   the safety of persons and navigation. personnes et de la navigation.      (3) In addition, the Minister may require, as a  (3) Le ministre peut en outre exiger, titre de Security Garantie   term or condition, that the owner give security 20condition, la fourniture de srets, sous forme 20   in the form of a letter of credit, guarantee, de lettre de crdit, de cautionnement ou   suretyship or indemnity bond or insurance or dassurance ou sous toute autre forme juge   any other form satisfactory to the Minister. satisfaisante par lui.      (4) Le propritaire est tenu de se conformer Compliance with  (4) The owner shall comply with the terms Respect des   requirements and conditions imposed under subsections (2) 25aux conditions fixes au titre des paragraphes 25 exigences   and (3) and maintain, operate and use the work (2) et (3) et dentretenir, dexploiter et dutiliser   in accordance with the requirements under this louvrage conformment aux exigences prvues   Act. sous le rgime de la prsente loi.     Amendment of  (5) The Minister may amend or revoke any Conditions  (5) Le ministre peut modifier ou annuler   terms and term or condition. 30 30toute condition. conditions        10. (1) An owner may construct, place, alter,  10. (1) Le propritaire peut construire, metDesignated Ouvrage dsign   works repair, rebuild, remove or decommission a tre en place, modifier, rparer, reconstruire,   designated work in, on, over, under, through enlever ou dclasser un ouvrage dsign dans   or across any navigable water that is listed in the des eaux navigables mentionnes lannexe ou   schedule only if the construction, placement, 35sur, sous, au-dessus ou travers celles-ci, sil le 35   alteration, repair, rebuilding, removal or decom- fait conformment aux exigences prvues sous   missioning is in accordance with the require- le rgime de la prsente loi.   ments under this Act.       (2) The owner shall maintain, operate and  (2) Le propritaire est tenu dentretenir, Maintenance, Entretien,   operation and exploitation et use the designated work in accordance with the 40dexploiter et dutiliser louvrage dsign   use requirements under this Act. conformment aux exigences prvues sous le 40 utilisation  rgime de la prsente loi.

Emploi et croissance (2012) 283     Application Application  11. (1) This section applies to any work that  11. (1) Le prsent article sapplique tout   is constructed, placed, altered, repaired, rebuilt, ouvrage qui nest pas construit, mis en place,   removed, decommissioned, maintained, oper- modifi, rpar, reconstruit, enlev, dclass,   ated or used contrary to the requirements under entretenu, exploit ou utilis conformment aux   this Act. 5exigences prvues sous le rgime de la prsente 5    loi.     Ministers Pouvoirs du  (2) The Minister may  (2) Le ministre peut :   powers ministre  (a) order the owner of a work to remove or  a) ordonner au propritaire de louvrage de    alter the work;  lenlever ou de le modifier;      (b) during the construction, placement, al-  b) au cours de la construction, de la mise en 10    teration, repair, rebuilding, removal or de- 10 place, de la modification, de la rparation, de    commissioning of a work, order any person  la reconstruction, de lenlvement ou du    to remove or alter the work or to do any other  dclassement de louvrage, ordonner qui   thing with respect to the work, including  conque de lenlever, de le modifier ou de faire    taking all measures necessary for the safety of  toute autre chose lgard de louvrage, 15    navigation; 15 notamment de prendre les mesures ncessai     (c) if the owner or the person fails to comply  res la scurit de la navigation;    with an order given under paragraph (a) or  c) lorsque la personne nobtempre pas un    (b), cause any thing to be done with respect to  ordre donn sous le rgime des alinas a) ou    the work, including the removal of the work,  b), faire faire toute chose lgard de 20    its destruction and the sale, donation or other 20 louvrage, notamment enlever ou dtruire    disposal of the materials contained in the  louvrage ou aliner notamment par vente     ou don les matriaux qui le composent;  work; and     (d) order any person to refrain from proceed-  d) ordonner quiconque darrter la cons   ing with the construction, placement, altera-  truction, la mise en place, la modification, la 25    tion, repair, rebuilding, removal or decom- 25 rparation, la reconstruction, lenlvement ou    missioning of a work.  le dclassement dun ouvrage.      (3) The amount of the costs incurred by the  (3) Les frais engags par le ministre en Costs of removal  Frais  or disposal denlvement ou Minister while acting under paragraph (2)(c), application de lalina (2)c) sont, aprs dduc  after deducting from that amount any sum that tion du montant qui peut tre ralis, notamment 30 dalination   may be realized by sale or otherwise, is 30par vente, recouvrables du propritaire, de   recoverable with costs in the name of Her mme que les frais de recouvrement, au nom   Majesty from the owner. de Sa Majest.      12. (1) An owner of a work in, on, over,  12. (1) Le propritaire dun ouvrage avise Avis au ministre Obligation to   notify Minister   under, through or across any navigable water sans dlai le ministre si son ouvrage dans des 35 that is listed in the schedule shall immediately 35eaux navigables mentionnes lannexe ou sur,   notify the Minister if the work causes or is likely sous, au-dessus ou travers celles-ci prsente   to cause a serious and imminent danger to ou risque de prsenter un danger grave et   navigation. imminent la navigation.      (2) The owner shall, as soon as feasible, take  (2) Le propritaire est tenu de prendre, le 40 Obligation de Duty to take   corrective prendre des all reasonable measures consistent with public 40plus tt possible dans les circonstances, toutes   measures mesures safety and with the safety of navigation to les mesures ncessaires qui sont compatibles correctives   prevent any serious and imminent danger to avec la scurit publique et la scurit de la   navigation that is caused or likely to be caused navigation pour prvenir le danger grave et   by the work or to counteract, mitigate or remedy imminent la navigation ou pour neutraliser, 45  attnuer ou rparer les effets nuisibles qui en  rsultent ou pourraient normalement en rsulter.

2011-2012

284

Jobs and Growth, 2012 60-61 ELIZ. II  any adverse effects that result from that danger  to navigation or might reasonably be expected  to result from it.     13. (1) The Minister may order the owner of  13. (1) Le ministre peut ordonner au proRemoval of Modification des   works, etc. ouvrages a work constructed or placed in, on, over, under, 5pritaire dun ouvrage construit ou mis en place   through or across any navigable water that is dans des eaux navigables mentionnes   listed in the schedule to repair, alter or remove it lannexe ou sur, sous, au-dessus ou travers   if he or she is satisfied that celles-ci de le modifier, de le rparer ou de 5      (a) it interferes more with navigation at the lenlever sil est convaincu, selon le cas, que :    time in question than it did when it was 10 a) depuis sa construction ou sa mise en    constructed or placed;  place, louvrage gne de faon plus impor    tante la navigation;  (b) it is causing or is likely to cause a serious     and imminent danger to navigation; or  b) louvrage prsente ou risque de prsenter 10    (c) its repair, alteration or removal is in the  un danger grave et imminent la navigation;    public interest. 15 c) la modification, la rparation ou lenlve      ment de louvrage est dans lintrt public.    (2) The Minister may, if he or she is satisfied  (2) Le ministre peut ordonner au propritaire Works Ouvrages   that it is necessary in the circumstances, order de faire toute autre chose lgard de louvrage, 15   the owner to do any other thing with respect to sil est convaincu que les circonstances lexi  the work. gent.      (3) If the owner fails to comply with an order 20 (3) Lorsque le propritaire nobtempre pas Owners expense  Frais du  propritaire made under subsections (1) or (2), the Minister un ordre donn au titre des paragraphes (1) ou   may cause the order to be carried out at the (2), le ministre peut faire excuter lordre aux 20   expense of the owner. frais de celui-ci.      14. For greater certainty, approvals issued  14. Il est entendu que les approbations Statutory Loi sur les textes   Instruments Act  rglementaires  under section 6, terms and conditions imposed 25dlivres au titre de larticle 6, les conditions under subsection 9(2) or (3) and orders given fixes au titre des paragraphes 9(2) et (3) et les   under paragraph 11(2)(a), (b) or (d) or subsec- ordres donns au titre des alinas 11(2)a), b) et 25   tion 13(1) or (2) are not statutory instruments as d) et des paragraphes 13(1) et (2) ne sont pas   defined in subsection 2(1) of the Statutory des textes rglementaires au sens du paragraphe   Instruments Act. 302(1) de la Loi sur les textes rglementaires. OBSTRUCTIONS
Notice and indication of obstruction

OBSTACLES 15. (1) Le responsable lgard dun obstaMesures cle dans des eaux navigables mentionnes 30 prendre en cas dobstruction lannexe, autres que des eaux secondaires, est tenu de prendre les mesures suivantes : a) donner sans dlai avis de lexistence de lobstacle au ministre selon les modalits prcises par celui-ci, notamment quant aux 35 renseignements que doit contenir lavis; b) placer un signal le jour et un feu la nuit suffisants pour indiquer la position de lobstacle et en assurer le maintien tant que 40 lobstacle est prsent.

15. (1) The person in charge of an obstruction in a navigable water other than a minor water listed in the schedule shall (a) immediately give notice of the existence of the obstruction to the Minister, in the form 35 and manner, and including the information, specified by the Minister; and (b) place and, as long as the obstruction is present, maintain, by day, a sufficient signal and, by night, a sufficient light, to indicate the 40 position of the obstruction.

2011-2012
Failure to signal and light rectifiable by Minister Removal of obstruction

Emploi et croissance (2012) (2) The Minister may cause the signal and light to be placed and maintained if the person in charge of the obstruction fails to do so. (2) Si le responsable omet de placer le signal et le feu et den assurer le maintien, le ministre peut faire en sorte que ces mesures soient prises.

285
Intervention du ministre

(3) Unless otherwise ordered by the Minister, Enlvement des (3) moins que le ministre nen ordonne the person in charge of the obstruction shall 5 autrement, le responsable est tenu de commen- 5 obstacles cer lenlvement de lobstacle sans dlai et de le immediately begin its removal and shall carry poursuivre avec diligence jusqu lachvement on the removal diligently to completion. des travaux.   (4) The Minister may cause the obstruction  (4) Si le responsable omet denlever lobsta Failure to Intervention du  remove to be removed or destroyed if the person in cle, le ministre peut le faire enlever ou dtruire. 10 ministre   obstruction charge of the obstruction fails to remove the 10  rectifiable by   Minister obstruction.    Ministers 16. (1) The Minister may order the person in  16. (1) Le ministre peut ordonner au resPouvoirs du  powers ministre charge of an obstruction or potential obstruction ponsable, lgard dun obstacle rel ou  potentiel, dans des eaux navigables mentionnes in a navigable water other than a minor water  that is listed in the schedule to secure, 15 lannexe, autres que des eaux secondaires,  remove or destroy it in the manner that the dimmobiliser celui-ci, de lenlever ou de le 15  Minister considers appropriate if the situation dtruire selon ses instructions, si la situation  existe depuis plus de vingt-quatre heures. has persisted for more than 24 hours.     (2) The Minister may order any person to  (2) Il peut ordonner toute personne dimProperty Lieu appartenant   belonging to Her  Sa Majest secure, remove or destroy a wreck, vessel, part 20mobiliser, denlever ou de dtruire des dbris de   Majesty of a vessel or any thing that is cast ashore, btiment, un btiment, une pave ou toute chose 20   stranded or left on any property belonging to qui se sont chous, se sont jets la cte ou   Her Majesty in right of Canada and impedes, for la rive ou ont t abandonns, en un lieu   more than 24 hours, the use of that property as appartenant Sa Majest du chef du Canada,   may be required for the public purposes of 25sils entravent depuis plus de vingt-quatre    Canada. heures lutilisation du lieu des fins publiques 25    fdrales.     (3) If the person to whom an order is given  (3) Si la personne qui reoit lordre vis au Failure to Non-respect de   comply with lordre under subsection (1) or (2) fails to comply with paragraphe (1) ou (2) nobtempre pas, le   order the order, the Minister may cause the order to be ministre peut faire excuter lordre.   carried out. 30      (4) For greater certainty, an order given  (4) Il est entendu que lordre donn au titre 30 Loi sur les textes Not a statutory   instrument rglementaires under this section is not a statutory instrument du prsent article nest pas un texte rglemen  as defined in subsection 2(1) of the Statutory taire au sens du paragraphe 2(1) de la Loi sur les   textes rglementaires. Instruments Act.
Moving and sale

17. (1) The Minister may cause an obstruc- 35 17. (1) Le ministre peut faire dplacer tout Dplacement et tion in a navigable water other than in a obstacle dans des eaux navigables mentionnes 35 vente minor water that is listed in the schedule or lannexe, autres que des eaux secondaires, ou the wreck, vessel, part of a vessel or thing tous dbris, btiment ou chose viss au referred to in subsection 16(2) to be moved to a paragraphe 16(2) lendroit quil juge conveplace that the Minister considers appropriate 40 nable pour y tre vendus aux enchres ou and to be sold by auction or otherwise as the autrement, selon ce quil estime appropri, et 40 Minister considers appropriate. The Minister employer le produit de la vente pour couvrir les may apply the proceeds of the sale to make frais quil a engags pour la signalisation, good the expenses incurred by the Minister in

286

Jobs and Growth, 2012 placing and maintaining any signal or light to indicate the position of the obstruction, wreck, vessel, part of a vessel or thing or in securing, removing, destroying or selling it. limmobilisation, lenlvement, la destruction ou la vente de lobstacle, des dbris, du btiment ou de la chose.

60-61 ELIZ. II

Surplus

(2) The Minister shall pay over all or any 5 (2) Le ministre remet tout ou partie du Surplus surplus du produit de la vente au responsable 5 portion of the surplus of the proceeds of the sale to the person in charge of the obstruction sold or lgard de lobstacle ou toute autre personne to any other person that is entitled to the y ayant droit. proceeds. 18. (1) The amount of the costs incurred by 10 18. (1) Constitue une crance de Sa Majest Crances the Minister while acting under subsection 15(2) du chef du Canada le total des frais engags par le ministre en application des paragraphes 15(2) 10 or (4) or section 16 whether or not a sale has been held under section 17 constitutes a debt ou (4) ou de larticle 16, quil y ait eu vente ou non sous le rgime de larticle 17. due to Her Majesty in right of Canada. (2) Such debts are recoverable from (a) the person in charge of the obstruction at the time the obstruction was occasioned; (b) any person through whose act or fault or through the act or fault of whose servant the obstruction was occasioned or continued; or 20 (c) the person to whom the order referred to in subsection 16(2) is given.     15 (2) Ces crances peuvent tre recouvres, selon le cas : a) du responsable lors de lapparition de 15 lobstacle; b) de quiconque a, par ses actes ou sa faute ou par les actes ou la faute de ses prposs, occasionn ou continu lobstacle; c) de la personne qui reoit lordre vis au 20 paragraphe 16(2). (3) La somme recouvre est verse au Trsor.
Emploi des deniers recouvrs Recouvrement des crances

Costs constituting debt

Recovery by Her Majesty

Application of moneys recovered

(3) Any sum recovered under subsection (2) shall be paid into the Consolidated Revenue 25 Fund. 319. (1) Subsections 19(1) and (2) of the Act are replaced by the following:

2009, c. 2, s. 335

319. (1) Les paragraphes 19(1) et (2) de la mme loi sont remplacs par ce qui suit :

2009, ch. 2, art. 335

Order to remove vessel left anchored

19. (1) Dans les cas o il estime quun 25 Ordre de 19. (1) If a vessel has been left anchored, dplacer un moored or adrift in any navigable water other btiment laiss amarr, lancre ou la drive btiment amarr, lancre ou la than in any minor water that is listed in the 30 dans des eaux navigables mentionnes drive schedule so that, in the Ministers opinion, it lannexe, autres que des eaux secondaires, y obstructs or is likely to obstruct navigation, the obstrue ou risque dy obstruer la navigation, le Minister may order the registered owner or ministre peut ordonner au propritaire imma- 30 other owner, managing owner, master, person in tricul ou autre ou lacqureur subsquent, charge of the vessel or subsequent purchaser to 35 propritaire-exploitant, capitaine ou responsable du btiment de limmobiliser ou de le dplacer secure it or remove it to a place that the Minister considers appropriate. lendroit quil juge appropri. (2) If a person to whom an order is given (2) Si la personne qui reoit lordre vis au 35 Non-respect de lordre under subsection (1) fails to comply without paragraphe (1) nobtempre pas immdiatedelay with the order, the Minister may cause the 40 ment, le ministre peut faire immobiliser ou vessel to be secured or removed to the place that dplacer le btiment lendroit quil juge the Minister considers appropriate, and the costs appropri et en recouvrer les frais de la personne 40 of securing or removing the vessel are recover titre de crance de Sa Majest. able from the person as a debt due to Her 45 Majesty.

Failure to comply with order

2011-2012
2009, c. 2, s. 335

Emploi et croissance (2012) (2) Subsection 19(3) of the French version of the Act is replaced by the following: (2) Le paragraphe 19(3) de la version franaise de la mme loi est remplac par ce qui suit :
2009, ch. 2, art. 335

287

Loi sur les textes rglementaires

(3) Il est entendu que lordre donn au titre Loi sur les textes (3) Il est entendu que lordre donn au titre du prsent article nest pas un texte rglemendu prsent article nest pas un texte rglemen- 5 rglementaires taire au sens de la Loi sur les textes rglemen- 5 taire au sens de la Loi sur les textes rglementaires. taires. 320. Section 20 of the Act is replaced by the following: 320. Larticle 20 de la mme loi est remplac par ce qui suit :
2009, ch. 2, art. 335

2009, c. 2, s. 335

Abandoned vessel

20. If any vessel or thing is wrecked, sunk, 20. Le ministre peut, sous rserve des 10 Btiments abandonns partially sunk, lying ashore, grounded or 10 restrictions quil juge opportunes, autoriser quiconque prendre possession de tout ou abandoned in any navigable water other partie dun btiment ou dune chose qui a than in any minor water that is listed in the sombr, sest chou, sest jet la cte ou la schedule, the Minister may, under the restrictions that he or she considers appropriate, rive ou a t abandonn, dans des eaux 15 authorize any person to take possession of and 15 navigables mentionnes lannexe, autres que remove the vessel, part of the vessel or thing for des eaux secondaires, et lenlever son profit, that persons own benefit, on that persons aprs que lintress a donn au propritaire giving to the registered owner or other owner of immatricul ou autre du btiment ou au the vessel or to the owner of the thing, if known, propritaire de la chose, sil est connu, un 20 one months notice or, if the registered owner or 20 pravis dun mois et, sil est inconnu, un avis public dgale dure dans toute publication other owner of the vessel or owner of the thing is not known, public notice for the same period prcise par le ministre. in a publication specified by the Minister. j DEPOSIT AND DEWATERING j DPTS ET ASSCHEMENT

1998, c. 10, s. 189; 2009, c. 2, ss. 336 to 338 Throwing or depositing stone, etc., prohibited

1998, ch. 10, 321. Sections 22 to 30 of the Act are 321. Les articles 22 30 de la mme loi 189; 25 art. 2, art.2009, 25 sont remplacs par ce qui suit : replaced by the following: ch. 336 338 Interdiction de 22. No person shall throw or deposit or 22. Il est interdit de jeter ou dposer, de faire jeter des dchets cause, suffer or permit to be thrown or deposited jeter ou dposer ou de permettre ou tolrer que submersibles any stone, gravel, earth, cinders, ashes or other soient jets ou dposs de la pierre, du gravier, material or rubbish that is liable to sink to the de la terre, des escarbilles, cendres ou autres bottom in any water, any part of which is 30 matires ou dchets submersibles dans des eaux 30 navigable or flows into any navigable water, dont une partie est navigable ou qui se dversent where there is not a minimum depth of 36 dans des eaux navigables et o il ny a pas continuellement une profondeur dau moins metres of water at all times, but nothing in this section shall be construed so as to permit the trente-six mtres deau; le prsent article na throwing or depositing of any substance in any 35 toutefois pas pour effet de permettre de jeter ou 35 part of a navigable water if it is prohibited by or dposer une substance dans des eaux navigables l o une autre loi fdrale interdit de le faire. under any other federal Act.    23. No person shall dewater any navigable  23. Il est interdit dasscher des eaux navigaAsschement   bles. water.

Dewatering

288
Exemption by order

Jobs and Growth, 2012

60-61 ELIZ. II

24. Dans les cas o il est davis que lintrt 24. The Governor in Council may, by order, Cas dexemption prvus par dcret exempt from any of sections 21 to 23, any public serait ainsi servi, le gouverneur en rivers, streams or waters, in whole or in part, if conseil peut, par dcret, exempter de lapplicait is shown to the satisfaction of the Governor in tion des articles 21 23 des fleuves, rivires, Council that the exemption would be in the 5 cours deau ou autres eaux, en tout ou en partie. 5 public interest. 25. Les articles 21, 22 et 26 nont pas pour Sauvegarde des 25. Sections 21, 22 and 26 do not affect the pouvoirs de legal powers, rights or duties of harbour effet de porter atteinte aux droits, obligations et certaines autorits masters, port wardens, the person responsible pouvoirs lgaux des directeurs ou gardiens de for the management of the St. Lawrence Seaway 10 port, de la personne responsable de la gestion de or a port authority established under the Canada la voie maritime du Saint-Laurent ou dune 10 Marine Act in respect of materials that, under administration portuaire constitue sous le rgime de la Loi maritime du Canada relatifs those sections, are not allowed to be deposited aux matires dont le dpt dans des eaux in navigable waters. navigables est interdit aux termes de ces articles. 26. The Minister may designate places in any 15 26. Le ministre peut dsigner des endroits, 15 Dpts rglements dans les eaux navigables hors des limites de la navigable water that is not within the jurisdiction of any person referred to in section 25, comptence des autorits vises larticle 25, where stone, gravel, earth, cinders, ashes or o peuvent tre dposs de la pierre, du gravier, other material may be deposited even if the de la terre, des escarbilles, cendres ou autres minimum depth of water at that place may be 20 matires bien que la profondeur deau minimale 20 de lendroit soit infrieure trente-six mtres; il less than 36 metres, and the Minister may make rules respecting the deposit of the materials. peut en outre prendre des rgles concernant le dpt.    AGREEMENTS AND ARRANGEMENTS  ACCORDS ET ARRANGEMENTS      27. The Minister may, with respect to his or  27. Le ministre peut, lgard des responsaAccords et   her responsibilities under this Act, enter into bilits que lui confre la prsente loi, conclure 25 arrangements   agreements or arrangements for carrying out the 25des accords ou des arrangements concernant   purposes of this Act and authorize any person or lapplication de la prsente loi et autoriser toute   organization with whom an agreement or personne ou organisation qui est partie un   arrangement is entered into to exercise the accord ou un arrangement exercer les   powers or perform the duties under this Act that attributions prvues sous le rgime de la 30   are specified in the agreement or arrangement. 30prsente loi que prcise laccord ou larrange   ment.        RGLEMENTS, ARRTS, REGULATIONS, ORDERS,     INCORPORATION BY REFERENCE AND  INCORPORATION PAR RENVOI ET     ARRTS DURGENCE INTERIM ORDERS      RGLEMENTS ET ARRTS REGULATIONS AND ORDERS      28. (1) Le gouverneur en conseil peut, pour Rglements du  28. (1) The Governor in Council may, for   lapplication de la prsente loi, prendre des gouverneur en the purposes of this Act, make regulations   conseil  rglements : 35  (a) respecting time limits for issuing ap-     provals or for refusing to do so;  a) concernant les dlais relatifs la dli     (b) prescribing fees, or the method of 35 vrance ou au refus de dlivrance des   approbations;  calculating fees, to be paid with the request   referred to in section 4, to be paid for the

Powers of certain persons

Dumping places

Agreements and arrangements

Regulations by Governor in Council

2011-2012                                                                                                     

Emploi et croissance (2012)  assessment referred to in section 5, to be paid  b) fixant les droits verser avec la demande  with the application referred to in section 6  vise aux articles 4 ou 6, pour lexamen vis  and to be paid for any other service, right or  larticle 5 ou pour tout autre service, droit ou  privilege provided under this Act and respect-  avantage vis par la prsente loi ou en  5 prcisant le mode de dtermination et 5 ing the payment of those fees;   concernant toute question se rapportant au (c) respecting the issuing, amendment, sus-   paiement des droits; pension and cancellation of approvals under    c) concernant la dlivrance, la modification, section 6;   la suspension et lannulation des approbations (d) respecting the water levels and water   10 10 vises larticle 6; flow necessary for navigation;   d) concernant les niveaux deaux et dbits (e) respecting the construction, placement,   deaux ncessaires la navigation; alteration, repair, rebuilding, removal, de-   commissioning, maintenance, operation,  e) concernant la construction, la mise en  safety or use of works in, on, over, under,  place, la modification, la rparation, la  through or across any navigable waters 15 reconstruction, lenlvement, le dclasse- 15  other than any minor waters that are listed  ment, lentretien, lexploitation, la scurit   et lutilisation des ouvrages, dans des eaux in the schedule;   navigables mentionnes lannexe autres (f) respecting the designation of areas con-   que les eaux secondaires ou sur, sous, autiguous with works that are necessary for the   20 20 dessus ou travers celles-ci; safety of persons and navigation;   f) concernant la dsignation de zones adja(g) respecting notification requirements in   centes aux ouvrages aux fins de la scurit  the case of a change in owner of a work;  des personnes et de la navigation;  (h) excluding any thing from the definition   g) concernant les exigences en matire de  obstruction in section 2;  notification en cas de changement de pro- 25  (i) designating any provision of this Act, of 25 pritaire dun ouvrage;  the regulations or of an order as a provision   h) excluant toute chose de la dfinition de whose contravention may be proceeded with   obstacle larticle 2; as a violation in accordance with sections   39.1 to 39.26;  i) dsignant toute disposition de la prsente   loi, des rglements ou des arrts comme 30 (j) establishing a penalty, or a range of 30  lune dont la contravention peut faire lobjet penalties, in respect of each violation;   dune procdure en violation au titre des (k) establishing criteria to be considered in  articles 39.1 39.26;  determining the amount of the penalty if a    j) tablissant le montant de la pnalit ou range of penalties is established;   tablissant un barme de pnalits ap- 35 (l) classifying each violation as a minor 35 plicable chaque violation;  violation, a serious violation or a very serious    k) tablissant les critres applicables la violation;   dtermination du montant de la pnalit, (m) respecting the circumstances under  lorsquun barme de pnalits est tabli;  which, the criteria by which and the manner   l) qualifiant les violations, selon le cas, de 40 in which the amount of a penalty may be 40  mineures, graves ou trs graves;  increased or reduced in whole or in part;   m) concernant les circonstances, critres et (n) providing for a lesser amount that may be   modalits applicables laugmentation ou paid as complete satisfaction of a penalty if it   la rduction partielle ou totale du is paid within the prescribed time and in the   montant de la pnalit; 45 prescribed manner and providing, among 45

289

Jobs and Growth, 2012 60-61 ELIZ. II    other things, the circumstances in which the  n) prvoyant une somme infrieure la    lesser amount may be set out in a notice of  pnalit inflige, dont le paiement, dans le    dlai et selon les modalits rglementaires,  violation;      (o) prescribing anything that is to be pre-  vaut rglement, et prvoyant notamment les  circonstances o la somme infrieure peut 5   scribed under this Act; and 5  tre mentionne dans le procs-verbal;     (p) for carrying out the purposes and provi-   o) prvoyant toute mesure dordre rglemen   sions of this Act.  taire prvue par la prsente loi;       p) concernant toute autre mesure dapplica    tion de la prsente loi.  10      (2) Le ministre peut prendre un arrt : Ministers power  (2) The Minister may make an order Arrt      a) dsignant des ouvrages comme ouvrages  (a) designating any works as minor works;    (b) designating, as minor waters, any of the 10 secondaires;    navigable waters, in whole or in part, that are  b) dsignant comme eaux secondaires tout      ou partie des eaux navigables mentionnes 15  listed in the schedule;    (c) respecting the construction, placement,  lannexe;    alteration, repair, rebuilding, removal, de-  c) concernant la construction, la mise en    commissioning, maintenance, operation, 15 place, la modification, la rparation, la    safety or use of works in, on, over, under,  reconstruction, lenlvement, le dclasse   through or across any navigable waters  ment, lentretien, lexploitation, la scurit 20      other than any minor waters that are listed  et lutilisation des ouvrages, dans des eaux    navigables mentionnes lannexe autres  in the schedule; and    (d) respecting the construction, placement, 20 que les eaux secondaires ou sur, sous, au   alteration, repair, rebuilding, removal, de-  dessus ou travers celles-ci;    commissioning, maintenance, operation,  d) concernant la construction, la mise en 25    safety or use of works in, on, over, under,  place, la modification, la rparation, la     through or across any minor waters.  reconstruction, lenlvement, le dclasse    ment, lentretien, lexploitation, la scurit     et lutilisation des ouvrages dans des eaux     secondaires ou sur, sous, au-dessus ou 30     travers celles-ci.     (3) A regulation or order made under this 25 (3) Les rglements et arrts pris en vertu du Classes Catgories   section may establish classes and distinguish prsent article peuvent prvoir des catgories et    among those classes. les traiter diffremment.     (4) If there is a conflict between a regulation  (4) En cas de conflit entre un rglement pris 35 Conflits Conflict   made under paragraph (1)(e) and an order made en vertu de lalina (1)e) et un arrt pris en   under paragraph (2)(c), the regulation prevails. 30vertu de lalina (2)c), le rglement lemporte.      (5) An order made under subsection (2) is  (5) Larrt nest pas un texte rglementaire Exemption from  Drogation la  Statutory Loi sur les textes au sens du paragraphe 2(1) de la Loi sur les   Instruments Act not a statutory instrument as defined in subsecrglementaires tion 2(1) of the Statutory Instruments Act. textes rglementaires mais est publi dans la 40   However, it shall be published in the Canada Gazette du Canada dans les vingt-trois jours   Gazette within 23 days after the day on which it 35suivant sa prise.  is made.

290

2011-2012
Definition of local authority

Addition to schedule

Ministers recommendation

Other amendment of schedule

Incorporation by reference

Accessibility

Defence

No registration or publication

Emploi et croissance (2012) 291    29. (1) For the purposes of this section,  29. (1) Au prsent article, autorit locale Dfinition de   autorit local authority means the government of a sentend de ladministration dune municipalit   locale municipality, any other government constituted ou toute autre administration constitue sous le   under the laws of a province or a department of rgime des lois dune province, ou de tout   a provincial government. 5 5ministre dune administration provinciale.      (2) The Governor in Council may, by  (2) Le gouverneur en conseil peut, par Adjonction   lannexe regulation, amend the schedule by adding to it rglement, modifier lannexe pour y ajouter   des eaux navigables sil est convaincu, selon le a reference to a navigable water if the Governor   cas, que cet ajout : in Council is satisfied that the addition      (a) is in the national or regional economic 10 a) est dans lintrt conomique national ou 10    rgional;  interest;      b) est dans lintrt public;  (b) is in the public interest; or      c) a t demand par une autorit locale.  (c) was requested by a local authority.      (3) The Minister may recommend the addi-  (3) Le ministre ne peut recommander lajout Recommanda  tion of a reference to a navigable water to the 15deaux navigables, la demande dune autorit 15 tion du ministre   schedule at the request of a local authority only locale, que sil est convaincu que celle-ci   if the Minister is satisfied that the local authority satisfait aux critres quil prcise.    meets the criteria specified by the Minister.      (4) The Governor in Council may, by  (4) Le gouverneur en conseil peut, par Modification ou   suppression de regulation, amend the schedule by amending 20rglement, modifier lannexe par modification lannexe   ou suppression deaux navigables. or deleting a reference to a navigable water. 20       INCORPORATION PAR RENVOI INCORPORATION BY REFERENCE      30. (1) A regulation or order made under  30. (1) Les rglements ou arrts pris en Incorporation   par renvoi this Act may incorporate by reference any vertu de la prsente loi peuvent incorporer par   document, regardless of its source, either as it renvoi tout document, indpendamment de sa   exists on a particular date or as it is amended 25source, soit dans sa version une date donne,   soit avec ses modifications successives. from time to time. 25      (2) The Minister shall ensure that any  (2) Le ministre veille ce que tout document Accessibilit des   documents document that is incorporated by reference in incorpor par renvoi dans les rglements ou   arrts soit accessible. the regulation or order is accessible.      (3) A person is not liable to be found guilty 30 (3) Aucune dclaration de culpabilit ne peut Aucune   of an offence for any contravention in respect of dcouler dune contravention faisant intervenir 30 dclaration de   culpabilit which a document that is incorporated by un document qui est incorpor par renvoi dans   reference in the regulation or order is relevant les rglements ou arrts et qui se rapporte au   unless, at the time of the alleged contravention, fait reproch, sauf si, au moment de ce fait, le   the document was accessible as required by 35document tait accessible en application du   subsection (2) or it was otherwise accessible to paragraphe (2) ou tait autrement accessible la 35   personne en cause. the person.      (4) For greater certainty, a document that is  (4) Il est entendu que les documents qui sont Enregistrement   ou publication incorporated by reference in the regulation or incorpors par renvoi dans les rglements ou   non requis order is not required to be transmitted for 40arrts nont pas tre transmis pour enregis  registration or published in the Canada Gazette trement ni tre publis dans la Gazette du 40   by reason only that it is incorporated by Canada du seul fait de leur incorporation.  reference.

292
2004, c. 15, s. 96

Jobs and Growth, 2012 322. (1) Subsection 32(1) of the Act is replaced by the following: 322. (1) Le paragraphe 32(1) de la mme loi est remplac par ce qui suit :

60-61 ELIZ. II
2004, ch.15, art. 96

Interim orders

32. (1) The Minister may make an interim Arrts 32. (1) Le ministre peut prendre un arrt durgence order that contains any provision that may be durgence pouvant comporter les mmes dispocontained in a regulation made under this Act if 5 sitions quun rglement pris en vertu de la 5 the Minister believes that immediate action is prsente loi, sil estime quune intervention required to deal with a significant risk, direct or immdiate est ncessaire afin de parer un indirect, to safety or security. risque apprciable direct ou indirect pour la scurit. (2) Paragraph 32(2)(c) of the Act is (2) Lalina 32(2)c) de la mme loi est 10 2004, ch.15, art. 96 replaced by the following: 10 remplac par ce qui suit : (c) the day on which a regulation made under this Act, that has the same effect as the interim order, comes into force, and c) soit lentre en vigueur dun rglement au mme effet pris en vertu de la prsente loi;

2004, c. 15, s. 96

2004, c. 15, s. 96

2004, ch.15, (3) Le paragraphe 32(5) de la mme loi est (3) Subsection 32(5) of the Act is replaced 15 art. 96 15 remplac par ce qui suit : by the following: Prsomption (5) Pour lapplication des dispositions de la (5) For the purpose of any provision of this prsente loi exception faite du prsent article Act other than this section, any reference to regulations made under this Act is deemed to , la mention des rglements pris en vertu de la include interim orders, and any reference to a prsente loi vaut mention des arrts; en cas de regulation made under a specified provision of 20 renvoi la disposition habilitante, elle vaut 20 this Act is deemed to include a reference to the mention du passage des arrts comportant les portion of an interim order containing any mmes dispositions que les rglements pris en provision that may be contained in a regulation vertu de cette disposition. made under the specified provision. 2009, ch. 2, 323. Section 33 of the Act and the head- 25 323. Larticle 33 de la mme loi et les ings before it are replaced by the following: intertitres le prcdant sont remplacs par ce 25 art. 340 qui suit :

Deeming

2009, c. 2, s. 340

ADMINISTRATION AND ENFORCEMENT DESIGNATION

Designation

EXCUTION ET CONTRLE DAPPLICATION DSIGNATION

Dsignation 33. Le ministre peut dsigner toute personne titre individuel ou au titre de son appartenance une catgorie dtermine pour lexcution et le contrle dapplication de 30 la prsente loi. 2009, ch. 2, art. 340

33. The Minister may designate persons or classes of persons for the purposes of the administration and enforcement of this Act.

2009, c. 2, s. 340

324. (1) Subsection 34(1) of the Act is 30 324. (1) Le paragraphe 34(1) de la mme replaced by the following: loi est remplac par ce qui suit :

Authority to enter

Visite 34. (1) A designated person may, for a 34. (1) La personne dsigne peut, toute purpose related to verifying compliance with fin lie la vrification du respect de la prsente 35 this Act, enter a place in which they have loi, entrer dans tout lieu o elle croit, pour des reasonable grounds to believe that any of the 35 motifs raisonnables, la prsence, selon le cas : following items are located: a) dun ouvrage ou de tout objet li celui-

(a) a work or anything related to a work; and

ci;

2011-2012 j
2009, c. 2, s. 340

Emploi et croissance (2012) (b) an obstruction or potential obstruction. (2) Subsection 34(2) of the French version of the Act is replaced by the following: b) dun obstacle rel ou potentiel. (2) Le paragraphe 34(2) de la version franaise de la mme loi est remplac par ce qui suit :
2009, ch. 2, art. 340

293

Certificat

(2) La personne dsigne prsente, sur de- 5 Certificat (2) La personne dsigne prsente, sur demande, au responsable du lieu le certificat tabli 5 mande, au responsable du lieu le certificat tabli en la forme dtermine par le ministre et en la forme dtermine par le ministre et attestant sa qualit. attestant sa qualit. (3) Paragraph 34(3)(c) of the French version of the Act is replaced by the following: c) ordonner de mettre en marche les ma- 10 chines, le btiment ou tout autre moyen de transport, ou de faire fonctionner louvrage ou lquipement, situs dans le lieu, ou darrter les machines, le btiment ou le moyen de transport ou de cesser de faire 15 fonctionner louvrage ou lquipement; (3) Lalina 34(3)c) de la version franaise 2009, ch. 2, de la mme loi est remplac par ce qui suit : 10 art. 340 c) ordonner de mettre en marche les machines, le btiment ou tout autre moyen de transport, ou de faire fonctionner louvrage ou lquipement, situs dans le lieu, ou darrter les machines, le btiment ou le 15 moyen de transport ou de cesser de faire fonctionner louvrage ou lquipement;
2009, ch. 2, 325. Le passage de larticle 35 de la art. 340 version franaise de la mme loi prcdant 20 lalina a) est remplac par ce qui suit : Obligation dassistance

2009, c. 2, s. 340

2009, c. 2, s. 340

325. The portion of section 35 of the French version of the Act before paragraph (a) is replaced by the following:

Obligation dassistance

35. Le propritaire ou le responsable du lieu 20 35. Le propritaire ou le responsable du lieu vis au paragraphe 34(1), ainsi que toute vis au paragraphe 34(1), ainsi que toute personne qui sy trouve, sont tenus : personne qui sy trouve, sont tenus :

2009, c. 2, s. 340

2009, ch. 2, 326. (1) The portion of subsection 36(2) of 326. (1) Le passage du paragraphe 36(2) the French version of the Act before parade la version franaise de la mme loi 25 art. 340 25 prcdant lalina a) est remplac par ce graph (a) is replaced by the following: qui suit : Pouvoir de (2) Sur demande ex parte, le juge de paix (2) Sur demande ex parte, le juge de paix dcerner un peut dcerner un mandat autorisant, sous rserve peut dcerner un mandat autorisant, sous rserve mandat des conditions ventuellement fixes, la per- 30 des conditions ventuellement fixes, la personne qui y est nomme entrer dans une sonne qui y est nomme entrer dans une maison dhabitation, sil est convaincu, sur la 30 maison dhabitation, sil est convaincu, sur la foi dune dnonciation sous serment, que sont foi dune dnonciation sous serment, que sont runis les lments suivants : runis les lments suivants :

Pouvoir de dcerner un mandat

2009, c. 2, s. 340

(2) Paragraph 36(2)(b) of the Act is replaced by the following: (b) entry to the dwelling-house is necessary 35 for a purpose related to verifying compliance with this Act; and

(2) Lalina 36(2)b) de la mme loi est 35 2009, ch. 2, art. 340 remplac par ce qui suit : b) lentre est ncessaire toute fin lie la vrification du respect de la prsente loi;
2009, ch. 2, 327. Le paragraphe 38(1) de la mme loi 40 art. 340 est remplac par ce qui suit : Injonction

2009, c. 2, s. 340

327. Subsection 38(1) of the Act is replaced by the following:

Injunction

38. (1) If, on the application of the Minister, 40 38. (1) Si, sur demande prsente par le ministre, celui-ci conclut lexistence, limmiit appears to a court of competent jurisdiction that a person has done, is about to do or is likely nence ou la probabilit dun fait constituant une to do any act constituting or directed toward the infraction ou une violation la prsente loi, ou

294

Jobs and Growth, 2012 commission of an offence or a violation under this Act, the court may issue an injunction ordering a person named in the application (a) to refrain from doing an act that, in the opinion of the court, may constitute or be 5 directed toward the commission of the offence or the violation; or (b) to do an act that, in the opinion of the court, may prevent the commission of the offence or the violation. 10 328. The Act is amended by adding the following after section 39: tendant sa commission, le tribunal comptent peut, par ordonnance, enjoindre la personne nomme dans la demande :

60-61 ELIZ. II

a) de sabstenir de tout acte susceptible, selon lui, de constituer linfraction ou la 5 violation ou de tendre sa commission; b) daccomplir tout acte susceptible, selon lui, dempcher la commission de linfraction ou de la violation. 328. La mme loi est modifie par adjonc- 10 tion, aprs larticle 39, de ce qui suit :

Commission of violation

Purpose of penalty

Maximum penalty

Notice of violation

Contents of notice

    PNALITS  ADMINISTRATIVE MONETARY PENALTIES     Violations Violations      39.1 (1) Every person who contravenes a  39.1 (1) Toute contravention une disposiViolation   provision designated under paragraph 28(1)(i) tion dsigne en vertu de lalina 28(1)i)   commits a violation and is liable to a penalty 15constitue une violation exposant son auteur   established in accordance with the regulations. la pnalit tablie conformment aux rgle- 15     ments.     (2) The purpose of a penalty is to promote  (2) Limposition de la pnalit vise non pas But de la   punir, mais plutt favoriser le respect de la pnalit compliance with this Act and not to punish.   prsente loi.       (3) The maximum penalty for a violation is  (3) La pnalit maximale pour une violation 20 Plafond de la   pnalit $5,000, in the case of an individual, and 20est, dans le cas des personnes physiques, de   5 000 $ et, dans le cas des autres personnes, de $40,000 in any other case.   40 000 $.          Ouverture de la procdure Proceedings      39.11 (1) A designated person may issue a  39.11 (1) La personne dsigne qui a des Procs-verbal   notice of violation and cause it to be provided to motifs raisonnables de croire quune violation a 25   a person if the designated person has reasonable t commise peut dresser un procs-verbal quil   grounds to believe that the person has com- 25fait notifier lauteur prsum de la violation.    mitted a violation.      (2) Le procs-verbal mentionne :  (2) The notice of violation shall Contenu du   procs-verbal    (a) name the person believed to have com-  a) le nom de lauteur prsum de la viola   tion;  mitted the violation; 30      (b) identify the acts or omissions that con- 30 b) les faits reprochs;     stitute the alleged violation;  c) le montant de la pnalit payer;   (c) set out the penalty for the violation that   d) le dlai et les modalits de paiement;      the person is liable to pay;    (d) set out the particulars concerning the time  e) une somme infrieure la pnalit in flige, dont le paiement, dans le dlai et selon 35    and manner of payment; and 35 les modalits rglementaires quil prcise,   vaut rglement.

2011-2012

Summary of rights

Short-form descriptions

Effect of payment

Alternatives to payment

Deeming

Emploi et croissance (2012) 295   (e) set out a lesser amount that may be paid   as complete satisfaction of the penalty if it is   paid within the prescribed time and in the   prescribed manner that are specified in the   notice. 5     (3) A notice of violation shall summarize, in  (3) Figure aussi dans le procs-verbal en Sommaire des   droits plain language, the rights and obligations under langage clair un sommaire des droits et   this section and sections 39.12 to 39.23 of the obligations de lauteur prsum prvus au   person to whom it is provided, including the prsent article et aux articles 39.12 39.23,   right to request a review of the acts or omissions 10notamment le droit de contester les faits 5   that constitute the alleged violation or of the reprochs et le montant de la pnalit et la   amount of the penalty and the procedure for procdure pour le faire.    requesting the review.      (4) The Minister may establish a short-form  (4) Le ministre peut tablir, pour chaque Description   sommaire description of each violation to be used in 15violation, une description sommaire employer   dans les procs-verbaux. notices of violation. 10        Pnalits Penalties      Effet du  39.12 (1) If the person who is named in a  39.12 (1) Si lauteur prsum de la violation   paiement notice of violation pays, within the prescribed paie, dans le dlai et selon les modalits    time and in the prescribed manner that are rglementaires prciss dans le procs-verbal,   specified in the notice, the amount of the 20le montant de la pnalit ou le cas chant, la   penalty or, if applicable, the lesser amount somme infrieure mentionn dans le procs- 15   that may be paid as complete satisfaction of the verbal, le paiement, que le ministre accepte en   rglement, vaut dclaration de responsabilit penalty set out in the notice,   lgard de la violation et met fin la procdure.   (a) the person is deemed to have committed     the violation to which the amount paid 25     relates;    (b) the Minister shall accept the amount paid      as complete satisfaction of the penalty; and      (c) the proceedings commenced in respect of     the violation under section 39.11 are ended. 30      (2) Instead of paying the penalty or, if  (2) Au lieu deffectuer le paiement du Option   applicable, the lesser amount that may be paid montant de la pnalit ou, le cas chant, de la 20   as complete satisfaction of the penalty, the somme infrieure, lintress peut, dans le dlai   person who is named in the notice may, within et selon les modalits rglementaires prciss   the prescribed time and in the prescribed 35dans le procs-verbal, contester devant le   manner that are specified in the notice, request Tribunal les faits reprochs ou le montant de   a review by the Tribunal of the acts or omissions la pnalit. 25   that constitute the alleged violation or of the     amount of the penalty, as the case may be.      (3) If the person who is named in the notice 40 (3) Lomission de lintress de faire le Prsomption   does not pay the penalty or, if applicable, the paiement, dans le dlai et selon les modalits   lesser amount that may be paid as complete rglementaires, vaut dclaration de responsabi  satisfaction of the penalty, within the prescribed lit lgard de la violation moins que celui-ci   time and in the prescribed manner and does not nexerce loption prvue au paragraphe (2). 30  exercise the right referred to in subsection (2) 45

296

Review violation

Review penalty

Payment

Effect of payment

Jobs and Growth, 2012 60-61 ELIZ. II  within the prescribed time and in the prescribed  manner, the person is deemed to have com mitted the violation identified in the notice.      Contestation devant le Tribunal Review by Tribunal     39.13 (1) After completing a review re-  39.13 (1) Saisi au titre du paragraphe  Dcision du  Tribunal : faits quested under subsection 39.12(2) with respect 539.12(2) dune contestation relative aux faits   reprochs to the acts or omissions that constitute the reprochs, le Tribunal dtermine la responsabi   alleged violation identified in the notice of lit de lintress et lui fait notifier sa dcision.  violation, the Tribunal shall determine whether Dans le cas o il conclut la responsabilit de 5   the person who is named in the notice lintress, sil considre que le montant de la   committed the violation and, if the Tribunal 10pnalit na pas t tabli en conformit avec les   determines that the person did so but considers rglements, il y substitue le montant quil estime     that the amount of the penalty for the violation conforme.   was not established in accordance with the    regulations, the Tribunal shall correct that    amount and cause the person to be provided 15    with a notice of the Tribunals decision.    (2) After completing a review requested  (2) Saisi au titre du paragraphe 39.12(2) 10 Dcision du     Tribunal : under subsection 39.12(2) with respect to the dune contestation relative au montant de la  montant de la  pnalit, le Tribunal vrifie si celui-ci a t pnalit amount of the penalty set out in the notice of   violation, the Tribunal shall determine whether 20tabli en conformit avec les rglements et,   the amount of the penalty was established in sinon, y substitue le montant quil estime   accordance with the regulations and, if the conforme. Il fait notifier sa dcision lint- 15   Tribunal determines that it was not, the Tribunal ress.   shall correct that amount and cause the person to    be provided with a notice of the Tribunals 25    decision.     Obligation de  (3) The person who is provided with a notice  (3) Lintress est tenu de payer, dans le dlai   payer of the Tribunals decision is liable to pay the et selon les modalits rglementaires prciss    dans la dcision qui lui est notifie, toute amount of the penalty that is set out in it within   20 the prescribed time and in the prescribed 30somme prvue dans celle-ci.    manner that are specified in the notice.     Effet du  (4) If the person pays the amount of the  (4) Le paiement conforme la dcision, que   paiement penalty that is set out in the notice of the le Tribunal accepte en rglement, met fin la   procdure. Tribunals decision within the prescribed time  and in the prescribed manner that are specified 35  in the notice,   (a) the Tribunal shall accept the amount as    complete satisfaction of the penalty; and   (b) the proceedings commenced in respect of   the violation under section 39.11 are ended. 40

2011-2012

Debts to Her Majesty

Limitation period or prescription

Debt final

Certificate of default

Effect of registration

Violations not offences

Due diligence defence

Emploi et croissance (2012) 297     Recouvrement de crances Recovery of Debts      39.14 (1) The following amounts are debts  39.14 (1) Constituent des crances de Sa Crances de Sa   Majest due to Her Majesty in right of Canada that may Majest du chef du Canada, dont le recouvre  ment peut tre poursuivi ce titre devant la be recovered in the Federal Court:      (a) the amount of a penalty set out in a notice Cour fdrale :    of violation, beginning on the day on which it 5 a) le montant de la pnalit mentionn dans 5    is required to be paid in accordance with the  le procs-verbal, compter de la date    notice, unless a request is made to have the  laquelle il doit tre pay en conformit avec    Tribunal review the acts or omissions that  celui-ci, sauf en cas de prsentation dune    constitute the violation or the amount of the  demande de contestation devant le Tribunal;    penalty, as the case may be; 10 b) le montant de la pnalit mentionn dans 10      (b) the amount of a penalty set out in the  la dcision du Tribunal notifie au titre des    notice of the Tribunals decision made under  paragraphes 39.13(1) ou (2) compter de la    subsection 39.13(1) or (2), beginning on the  date qui est prcise dans la dcision;     day specified in the notice; and  c) le montant des frais raisonnables engags     (c) the amount of any reasonable expenses 15 en vue du recouvrement dune somme vise 15    incurred in attempting to recover an amount  aux alinas a) ou b).     referred to in paragraph (a) or (b).      (2) Proceedings to recover such a debt may  (2) Le recouvrement de toute crance se Prescription   be commenced no later than five years after the prescrit par cinq ans compter de la date   debt becomes payable. 20laquelle elle est devenue exigible aux termes du   paragraphe (1).  20      (3) The debt is final and not subject to  (3) La crance est dfinitive et nest suscepCrance   dfinitive review or to be restrained, prohibited, removed, tible de contestation ou de rvision que dans la   set aside or otherwise dealt with except to the mesure et selon les modalits prvues aux   extent and in the manner provided by sections articles 39.12 et 39.13.   39.12 and 39.13. 25      39.15 (1) The Minister may issue a certifi-  39.15 (1) Le ministre peut tablir un certifi- 25 Certificat de   non-paiement cate certifying the unpaid amount of any debt cat de non-paiement pour la partie impaye de   toute crance vise au paragraphe 39.14(1). referred to in subsection 39.14(1).      (2) Registration of the certificate in the  (2) Lenregistrement du certificat la Cour Effet de   lenregistrement Federal Court has the same effect as a judgment 30fdrale confre celui-ci valeur de jugement de   of that court for a debt of the amount specified ce tribunal pour la somme vise et les frais 30   in the certificate and all related registration affrents.    costs.       Rgles propres aux violations Rules of Law About Violations      39.16 For greater certainty, a violation is not  39.16 Il est entendu que les violations nont Prcision   an offence and, accordingly, section 126 of the 35pas valeur dinfractions; en consquence, nul ne   peut tre poursuivi ce titre sur le fondement de Criminal Code does not apply.   larticle 126 du Code criminel.  35      39.17 (1) Nul ne peut tre tenu responsable  39.17 (1) A person shall not be found to be Disculpation :   prcautions liable for a violation if they establish that they dune violation sil prouve quil a pris toutes les   voulues exercised due diligence to prevent the commis- prcautions voulues pour prvenir sa commis  sion of the violation. 40sion.

298
Common law principles

Burden of proof

Offences by corporate officers, etc.

Vicarious liability acts of employees, agents and mandataries

Continuing violation

Evidence

Limitation period or prescription

Certification by Minister

Jobs and Growth, 2012 60-61 ELIZ. II    (2) Every rule and principle of the common  (2) Les rgles et principes de la common law Principes de la   common law law that renders any circumstance a justification qui font dune circonstance une justification ou   or an excuse in relation to a charge for an une excuse dans le cadre dune poursuite pour   offence under this Act applies in respect of a infraction la prsente loi sappliquent lgard   violation to the extent that it is not inconsistent 5dune violation sauf dans la mesure o ils sont 5   incompatibles avec la prsente loi. with this Act.      39.18 If the Tribunal is to determine whether  39.18 En cas de contestation des faits, la Charge de la   preuve a person who is named in a notice of violation dcision du Tribunal repose sur la prpond  committed any violation that is identified in it, rance des probabilits.   the Tribunal shall do so on a balance of 10    probabilities.      39.19 If a person other than an individual  39.19 En cas de commission dune violation 10 Participants la   violation commits a violation under this Act, any of the par toute personne autre quun individu, ceux de   persons officers, directors and agents or ses dirigeants, administrateurs ou mandataires   mandataries who directed, authorized, assented 15qui lont ordonne ou autorise, ou qui y ont   to or acquiesced or participated in the commis- consenti ou particip, sont considrs comme   sion of the violation is a party to and liable for des coauteurs de la violation, que la personne 15   the violation, whether or not the person who fasse ou non lobjet dune procdure en   actually committed it is proceeded against in violation engage au titre de la prsente loi.   accordance with this Act. 20      39.2 A person is liable for a violation that is  39.2 Lemployeur ou le mandant est responResponsabilit   du fait dautrui : committed by that persons employee or agent sable de la violation commise par un employ employeurs et   or mandatary who is acting in the course of the ou un mandataire dans le cadre de son emploi 20 mandants   employees employment or within the scope of ou du mandat, que lauteur de la violation soit   the agent or mandatarys authority, whether or 25ou non connu ou fasse ou non lobjet dune   not the employee or agent or mandatary who procdure en violation engage au titre de la   actually committed the violation is identified or prsente loi.   proceeded against in accordance with this Act.       39.21 A violation that is continued on more  39.21 Il est compt une violation distincte 25 Violation   continue than one day constitutes a separate violation in 30pour chacun des jours au cours desquels se   respect of each day during which it is continued. continue la violation.       Autres dispositions Other Provisions      39.22 In any proceeding for a violation, a  39.22 Dans les procdures en violation, le Admissibilit du   notice of violation purporting to be issued under procs-verbal paraissant dlivr en application procs-verbal de   this Act is admissible in evidence without proof de la prsente loi est admissible en preuve sans 30 violation   of the signature or official character of the 35quil soit ncessaire de prouver lauthenticit de   la signature ni la qualit officielle du signataire. person appearing to have signed it.      39.23 Proceedings in respect of a violation  39.23 Les procdures en violation se presPrescription   may be commenced no later than six months crivent par six mois compter du jour suivant   after the day on which a designated person celui o une personne dsigne a eu connais- 35   becomes aware of the acts or omissions that 40sance des faits reprochs.    constitute the alleged violation.      39.24 A document appearing to have been  39.24 Tout document paraissant tabli par le Attestation du   ministre issued by the Minister and certifying the day on ministre et attestant la date o les faits reprochs   which the acts or omissions that constitute the sont parvenus la connaissance dune personne   alleged violation became known to a designated 45dsigne est admissible en preuve et fait foi de 40

2011-2012

Emploi et croissance (2012) 299   person is admissible in evidence without proof cette date, sauf preuve contraire, sans quil soit   of the signature or official character of the ncessaire de prouver lauthenticit de la   person appearing to have signed it and, in the signature qui y est appose ni la qualit   absence of evidence to the contrary, is proof that officielle du signataire.   the designated person became aware of the acts 5    or omissions on that day.      39.25 The Minister may make public the  39.25 Le ministre peut rendre publics les 5 Renseignements Information may   be made public  pouvant tre  name and business address of a person who is nom et adresse commerciale de la personne qui rendus publics deemed to have committed a violation or who est rpute responsable de la violation ou qui en   was determined to have committed a violation, 10est reconnue responsable, les actes ou omissions   the acts or omissions and provisions at issue, et les dispositions en cause et, le cas chant, le   montant de la pnalit payer. and the amount payable as a result, if any. 10      39.26 If an act or omission may be pro-  39.26 Sagissant dun acte ou dune omisCumul interdit How act or   omission may be  sion qualifiable la fois de violation et  proceeded with ceeded with either as a violation or as an offence, proceeding in one manner precludes 15dinfraction, la procdure en violation et la   procdure pnale sexcluent lune lautre. proceeding in the other.
2009, c. 2, s. 340

329. (1) Subsection 40(1) of the Act is replaced by the following:

329. (1) Le paragraphe 40(1) de la mme 15 2009, ch. 2, art. 340 loi est remplac par ce qui suit :

Offence

40. (1) Commet une infraction passible, sur 40. (1) Every person is guilty of an offence Infractions et peines and is liable on summary conviction to 20 dclaration de culpabilit par procdure sommaire, dune amende maximale de 50 000 $ et imprisonment for a term of not more than six dun emprisonnement maximal de six mois, ou 20 months or to a fine of not more than $50,000, or de lune de ces peines, quiconque, selon le cas : to both, if the person    (a) contravenes section 3;  a) contrevient larticle 3;      (b) does not give the notice required under 25 b) ne donne pas lavis vis aux paragraphes    subsection 5(1) or (9) or 12(1) or paragraph  5(1) ou (9) ou 12(1) ou lalina 15(1)a);    15(1)(a);    c) contrevient aux paragraphes 6(5), 9(4), 25    (c) contravenes subsection 6(5), 9(4), 10(2)  10(2) ou 15(3), aux articles 21, 22, 23 ou 35    or 15(3), section 21, 22, 23 or 35 or  ou aux paragraphes 37(1) ou (2);    subsection 37(1) or (2); 30 d) contrevient tout ordre donn sous le      (d) contravenes an order given under para-  rgime des alinas 11(2)a), b) ou d) ou des    graph 11(2)(a), (b) or (d) or subsection 13(1)  paragraphes 13(1) ou (2), 16(1) ou (2) ou 30    or (2), 16(1) or (2) or 19(1);  19(1);      (e) does not take the measures required under  e) ne prend pas les mesures ncessaires au   35 titre du paragraphe 12(2) ou de lalina  subsection 12(2) or paragraph 15(1)(b);    (f) contravenes a regulation or order made  15(1)b);     f) contrevient tout rglement ou arrt pris 35  under section 28; or     (g) contravenes an interim order made under  sous le rgime de larticle 28;    section 32.  g) contrevient tout arrt durgence pris au   titre de larticle 32. (2) Subsection 40(2) of the French version 40 (2) Le paragraphe 40(2) de la version 2009, ch. 2, franaise de la mme loi est remplac par 40 art. 340 of the Act is replaced by the following: ce qui suit :

2009, c. 2, s. 340

300
Amende

Jobs and Growth, 2012

60-61 ELIZ. II

(2) Dans le cas o des matires vises (2) Dans le cas o des matires vises Amende larticle 22 ont t jetes dun btiment ou larticle 22 ont t jetes dun btiment ou dposes par un btiment et quune dclaration dposes par un btiment et quune dclaration de culpabilit a t obtenue cet gard, le de culpabilit a t obtenue cet gard, le btiment est passible de lamende impose et 5 btiment est passible de lamende impose et 5 peut tre dtenu par un gardien de port ou par le peut tre dtenu par un gardien de port ou par le chef du service des douanes de tout port chef du service des douanes de tout port jusquau paiement de lamende. jusquau paiement de lamende. (3) Section 40 of the Act is amended by (3) Larticle 40 de la mme loi est modifi adding the following after subsection (3): 10 par adjonction, aprs le paragraphe (3), de ce 10 qui suit :    (4) If a corporation commits an offence  (4) En cas de perptration par une personne Responsabilit   pnale des under this Act, any officer, director or agent or morale dune infraction la prsente loi, ceux   dirigeants de mandatary of the corporation who directed, de ses dirigeants, administrateurs ou mandataipersonnes   authorized, assented to, acquiesced in or res qui ont ordonn ou autoris la perptration 15 morales   participated in the commission of the offence 15ou y ont consenti ou particip sont considrs   is a party to, and guilty of, the offence and liable comme des coauteurs de linfraction et encou  on conviction to the punishment provided for rent, sur dclaration de culpabilit, la peine   the offence, whether or not the corporation has prvue, que la personne morale ait t ou non   been prosecuted or convicted. poursuivie ou dclare coupable. 20      (5) Every director and officer of a corpora- 20 (5) Les dirigeants et administrateurs de toute Obligation des   dirigeants et tion shall take all reasonable care to ensure that personne morale sont tenus de prendre toutes les   administrateurs the corporation complies with this Act. mesures raisonnables pour veiller ce que les  actes de celle-ci soient conformes la prsente  loi. 25 330. The heading PART V after section 40 of the Act is repealed. 330. Lintertitre PARTIE V suivant larticle 40 de la mme loi est abrog.
2009, ch. 2, art. 340

Officers, etc., of corporations

Duty to ensure compliance

2009, c. 2, s. 340

331. The Act is amended by adding, after 25 331. La mme loi est modifie par adjonction, aprs larticle 41, de lannexe figurant section 41, the schedule set out in Schedule 2 lannexe 2 de la prsente loi. to this Act. 30 Transitional Provisions
Approvals

Dispositions transitoires

332. (1) Tout ouvrage vis par une appro332. (1) Every work in respect of which Approbation bation dlivre au titre de la Loi sur la an approval was granted under the Navigable Waters Protection Act as it read immediately 30 protection des eaux navigables, dans sa version antrieure lentre en vigueur de before the coming into force of this Division la prsente section, est rput approuv au 35 is deemed to be approved under section 6 of titre de larticle 6 de la Loi sur la protection de the Navigation Protection Act, except if it is la navigation, sauf sil est prcis dans stated in the approval that the work interferes, other than substantially, with naviga- 35 lapprobation que louvrage gnera la navigation sans toutefois la gner srieusement tion, in which case the work is deemed to be auquel cas louvrage est rput validement 40 validly constructed or placed in accordance construit ou mis en place au titre de larticle with section 9 of the Navigation Protection 9 de cette loi. Act.

2011-2012
Terms and conditions

Emploi et croissance (2012) (2) Toute condition dont est assortie une (2) Any term or condition imposed on an Conditions approbation dlivre au titre de la Loi sur la approval granted under the Navigable Waters protection des eaux navigables, dans sa Protection Act as it read immediately before version antrieure lentre en vigueur de the coming into force of this Division remains 5 in effect. 5 la prsente section, demeure en vigueur.

301

Designated works

(3) Tout ouvrage dont la construction ou (3) Every work, the construction or placeOuvrage dsign la mise en place tait permise au titre de ment of which was permitted under section 5.1 of the Navigable Waters Protection Act as larticle 5.1 de la Loi sur la protection des eaux navigables, dans sa version antrieure it read immediately before the coming into force of this Division, is deemed to be validly 10 lentre en vigueur de la prsente section, est 10 rput validement construit ou mis en place constructed or placed in accordance with au titre de larticle 10 de la Loi sur la section 10 of the Navigation Protection Act. protection de la navigation. (4) Tout ouvrage vis aux paragraphes (4) A work referred to in subsection 4(1) Ouvrage 4(1) ou (2) ou larticle 8 de la Loi sur la 15 lgalement or (2) or section 8 of the Navigable Waters construit Protection Act as it read immediately before 15 protection des eaux navigables, dans sa version antrieure lentre en vigueur de the coming into force of this Division remains la prsente section, demeure validement validly constructed or placed under the construit ou mis en place au titre de la Loi Navigation Protection Act. sur la protection de la navigation. 20 (5) Tout ouvrage vis aux paragraphes (1), (5) Every work referred to in subsection Ouvrage eaux navigables (1), (3) or (4) that is constructed or placed in, 20 (3) ou (4), construit ou mis en place dans des eaux navigables autres que celles mentionon, over, under, through or across any nes lannexe de la Loi sur la protection de navigable water other than any navigable la navigation ou sur, sous, au-dessus ou 25 water listed in the schedule to the Navigation travers celles-ci est rput construit ou mis en Protection Act is deemed to be constructed or placed in, on, over, under, through or across 25 place dans des eaux navigables mentionnes cette annexe ou sur, sous, au-dessus ou a navigable water listed in the schedule. travers celles-ci. (6) Le paragraphe (5) cesse de sappliquer 30 Renonciation (6) Subsection (5) does not apply to a work un ouvrage ds la rception par le ministre on receipt by the Minister of Transport of a des Transports dun avis en ce sens. Lavis notice to that effect. The notice shall be given by the owner, as defined in section 2 of the 30 doit tre donn par le propritaire, au sens de larticle 2 de la Loi sur la protection de la Navigation Protection Act, no later than five navigation, de louvrage au plus tard cinq ans 35 years after the coming into force of this aprs la date dentre en vigueur de la Division. prsente section. 333. Toute demande visant lapprobation 333. Every request for approval of a work Demande non tranche submitted under the Navigable Waters Pro- 35 dun ouvrage prsente au titre de la Loi sur la protection des eaux navigables, dans sa 40 tection Act as it read immediately before the version antrieure la date dentre en coming into force of this Division that has not vigueur de la prsente section, et non been decided before that coming into force is tranche avant cette date a valeur davis deemed to be a notice referred to in subsection 5(1) of the Navigation Protection Act. 40 donn au titre du paragraphe 5(1) de la Loi sur la protection de la navigation. 45

Lawful works

Works navigable waters

Opt out

Request for approval not decided

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Minor Works and Waters (Navigable Waters Protection Act) Order

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60-61 ELIZ. II

334. (1) Les ouvrages tablis comme cat334. (1) The works established as classes Arrt sur les ouvrages et les gories douvrages dans lArrt sur les of works in the Minor Works and Waters eaux secondaires (Loi sur la (Navigable Waters Protection Act) Order are ouvrages et les eaux secondaires (Loi sur la protection des protection des eaux navigables) sont rputs deemed to be minor works designated under eaux navigables) paragraph 28(2)(a) of the Navigation Protec- 5 tre des ouvrages secondaires dsigns en 5 vertu de lalina 28(2)a) de la Loi sur la tion Act until an order is made under that protection de la navigation tant quun arrt paragraph. na pas t pris en vertu de cet alina. (2) Les conditions prvues en vertu de (2) Every term and condition imposed Conditions lalina 13(1)b) de la Loi sur la protection des 10 under paragraph 13(1)(b) of the Navigable Waters Protection Act as it read immediately 10 eaux navigables, dans sa version antrieure lentre en vigueur de la prsente section, before the coming into force of this Division lgard des ouvrages secondaires viss au with respect to the minor works referred to in paragraphe (1) sont rputes ltre en vertu subsection (1) is deemed to be made under de lalina 28(2)c) de la Loi sur la protection 15 paragraph 28(2)(c) of the Navigation Protection Act until an order is made under that 15 de la navigation tant quun arrt na pas t pris en vertu de cet alina. paragraph. (3) Les eaux navigables tablies comme (3) The navigable waters established as Arrt sur les ouvrages et les catgories deaux navigables dans lArrt classes of navigable waters in the Minor eaux secondaires sur les ouvrages et les eaux secondaires (Loi 20 (Loi sur la Works and Waters (Navigable Waters Protecprotection des tion Act) Order are deemed to be minor 20 sur la protection des eaux navigables) sont eaux navigables) rputes tre des eaux secondaires dsigns waters designated under paragraph 28(2)(b) en vertu de lalina 28(2)b) de la Loi sur la of the Navigation Protection Act until an protection de la navigation tant quun arrt order is made under that paragraph. na pas t pris en vertu de cet alina. 25 (4) Les conditions prvues en vertu de (4) Every term and condition imposed Conditions under paragraph 13(1)(b) of the Navigable 25 lalina 13(1)b) de la Loi sur la protection des eaux navigables, dans sa version antrieure Waters Protection Act as it read immediately lentre en vigueur de la prsente section, before the coming into force of this Division lgard des eaux secondaires vises au 30 with respect to the minor waters referred to paragraphe (3) sont rputes ltre en vertu in subsection (3) is deemed to be made under paragraph 28(2)(d) of the Navigation Protec- 30 de lalina 28(2)d) de la Loi sur la protection de la navigation tant quun arrt na pas t tion Act until an order is made under that pris en vertu de cet alina. paragraph. Repeal Abrogation 335. LArrt sur les ouvrages et les eaux 35 Abrogation secondaires (Loi sur la protection des eaux navigables) est abrog. Modifications corrlatives Loi sur les commissions portuaires
L.R., ch. H-1

Terms and conditions

Minor Works and Waters (Navigable Waters Protection Act) Order

Terms and conditions

Repeal

335. The Minor Works and Waters (Navigable Waters Protection Act) Order is repealed. Consequential Amendments

R.S., c. H-1

Harbour Commissions Act

336. Section 33 of the Harbour Commis- 35 336. Larticle 33 de la Loi sur les commissions portuaires est remplac par ce qui sions Act is replaced by the following: suit : 40

2011-2012
Navigation Protection Act

Emploi et croissance (2012) 33. Any work undertaken by or on behalf of the Commission affecting the use of any navigable waters is subject to the Navigation Protection Act. National Energy Board Act 33. Les travaux entrepris par la commission ou en son nom et qui influent sur lutilisation des eaux navigables sont assujettis la Loi sur la protection de la navigation. Loi sur lOffice national de lnergie

303
Loi sur la protection de la navigation

R.S., c. N-7 2012, c.19, s. 69

L.R., ch. N-7

337. The definition navigable water in 5 337. La dfinition de eaux navigables , 5 2012, ch. 19, art. 69 section 2 of the National Energy Board Act is larticle 2 de la Loi sur lOffice national de replaced by the following: lnergie, est remplace par ce qui suit : navigable water has the same meaning as in section 2 of the Navigation Protection Act; eaux navigables Sentend au sens de larticle 2 de la Loi sur la protection de la navigation.
eaux navigables navigable water

navigable water eaux navigables

1990, c. 7, s. 23

338. Subsection 58.3(1) of the Act is 10 338. Le paragraphe 58.3(1) de la mme loi 10 1990, ch. 7, art. 23 replaced by the following: est remplac par ce qui suit :
Exception 58.3 (1) No approval under the Navigation 58.3 (1) Si lautorisation de construire a t accorde aux termes de larticle 58.29, il nest Protection Act is required for the construction of pas ncessaire dobtenir lapprobation vise par any work if leave for its construction is first 15 15 la Loi sur la protection de la navigation. obtained under section 58.29.

Exceptions

1990, c. 7, s. 27

339. Section 109 of the Act is replaced by the following:

339. Larticle 109 de la mme loi est remplac par ce qui suit :

1990, ch. 7, art. 27

Approval under Navigation Protection Act

Approbation 109. No approval under the Navigation 109. Si lautorisation de construire un ouprvue par la Loi vrage a t accorde aux termes de larticle 108, Protection Act is required for the construction sur la protection of any work if leave for its construction is first 20 il nest pas ncessaire dobtenir lapprobation 20 de la navigation vise par la Loi sur la protection de la obtained under section 108. navigation.

R.S., c. 32 (4th Supp.)

Railway Safety Act 340. The heading before section 5 of the English version of the Railway Safety Act is replaced by the following: RELATIONSHIP TO NAVIGATION PROTECTION ACT

Loi sur la scurit ferroviaire 340. Lintertitre prcdant larticle 5 de la version anglaise de la Loi sur la scurit 25 ferroviaire est remplac par ce qui suit : RELATIONSHIP TO NAVIGATION PROTECTION ACT

L.R., ch. 32 (4e suppl.)

341. Section 5 of the Act is replaced by the 25 341. Larticle 5 de la mme loi est remfollowing: plac par ce qui suit :
Compliance with Navigation Protection Act

5. If a person proposes to construct or alter a 5. Lorsque les eaux navigables, au sens de Conformit avec la Loi sur la railway work in, on, over, under, through or larticle 2 de la Loi sur la protection de la protection de la across any navigable water as defined in section navigation, entrent en ligne de compte dans la 30 navigation 2 of the Navigation Protection Act, the require- 30 construction ou la modification dinstallations ferroviaires, il ne peut tre port atteinte aux ments imposed by or under this Act apply in obligations dcoulant de cette loi par celles addition to, and not in substitution for, the imposes sous le rgime de la prsente loi. requirements imposed by or under the Navigation Protection Act.

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1998, c. 10 2008, c. 21, s. 26

Jobs and Growth, 2012 Canada Marine Act 342. Section 47 of the Canada Marine Act is replaced by the following: Loi maritime du Canada 342. Larticle 47 de la Loi maritime du Canada est remplac par ce qui suit :

60-61 ELIZ. II
1998, ch. 10 2008, ch. 21, art. 26

Navigation Protection Act

47. La Loi sur la protection de la navigation 47. The Navigation Protection Act does not Loi sur la protection de la apply to a work, as defined in section 2 of that ne sapplique pas aux ouvrages, au sens de navigation Act, that has been exempted by a regulation 5 larticle 2 de cette loi, exempts par rglement 5 made under section 62. pris en vertu de larticle 62. 343. Section 73 of the Act is replaced by the following: 343. Larticle 73 de la mme loi est remplac par ce qui suit :
2008, ch. 21, art. 40

2008, c. 21, s. 40

Navigation Protection Act

Loi sur la 73. The Navigation Protection Act does not 73. La Loi sur la protection de la navigation apply to a work, as defined in section 2 of that 10 ne sapplique pas aux ouvrages, au sens de 10 protection de la navigation Act, that has been exempted by a regulation larticle 2 de cette loi, exempts par rglement made under section 74. pris en vertu de larticle 74.

2008, c. 21, s. 47

344. Section 101 of the Act is replaced by the following:

344. Larticle 101 de la mme loi est remplac par ce qui suit :

2008, ch. 21, art. 47

Navigation Protection Act

101. The Navigation Protection Act does not 15 101. La Loi sur la protection de la naviga- 15 Loi sur la protection de la apply to a work, as defined in section 2 of that tion ne sapplique pas aux ouvrages, au sens de navigation Act, that has been exempted by a regulation larticle 2 de cette loi, exempts par rglement made under section 98. pris en vertu de larticle 98. Transportation Appeal Tribunal of Canada Act Loi sur le Tribunal dappel des transports du Canada
2001, ch. 29

2001, c. 29

2008, c. 21, s. 65

2008, ch. 21, 345. Subsection 2(3) of the Transportation 345. Le paragraphe 2(3) de la Loi sur le Appeal Tribunal of Canada Act is replaced by 20 Tribunal dappel des transports du Canada est 20 art. 65 the following: remplac par ce qui suit : Comptence en (3) The Tribunal also has jurisdiction in (3) Le Tribunal connat galement des revertu dautres respect of reviews and appeals in connection qutes en rvision et des appels portant sur les lois with administrative monetary penalties provided sanctions administratives pcuniaires prvues for under sections 177 to 181 of the Canada 25 aux articles 177 181 de la Loi sur les 25 Transportation Act, sections 43 to 55 of the transports au Canada et les pnalits vises International Bridges and Tunnels Act, sections aux articles 43 55 de la Loi sur les ponts et 129.01 to 129.19 of the Canada Marine Act and tunnels internationaux, aux articles 129.01 129.19 de la Loi maritime du Canada et aux sections 39.1 to 39.26 of the Navigation 30 articles 39.1 39.26 de la Loi sur la protection 30 Protection Act. de la navigation.

Jurisdiction in respect of other Acts

2002, c. 18

Canada National Marine Conservation Areas Act 346. Subsection 16(5) of the Canada National Marine Conservation Areas Act is replaced by the following:

Loi sur les aires marines nationales de conservation du Canada 346. Le paragraphe 16(5) de la Loi sur les aires marines nationales de conservation du Canada est remplac par ce qui suit :

2002, ch. 18

2001, c. 26, s. 322(3)

2001, ch. 26, par. 322(3)

Conflicts

(5) Les rglements viss aux paragraphes (2), 35 Incompatibilit (5) Regulations referred to in subsection (2), (3) or (4) prevail over regulations made under 35 (3) et (4) lemportent sur les rglements incompatibles pris sous le rgime de la Loi sur the Fisheries Act, the Coastal Fisheries Protecles pches, la Loi sur la protection des pches tion Act, the Canada Shipping Act, 2001, the

2011-2012

Emploi et croissance (2012) Arctic Waters Pollution Prevention Act, the Navigation Protection Act or the Aeronautics Act to the extent of any conflict between them. ctires, la Loi de 2001 sur la marine marchande du Canada, la Loi sur la prvention de la pollution des eaux arctiques, la Loi sur la protection de la navigation ou la Loi sur 5 laronautique. Loi sur les ponts ncessaires au parachvement de lautoroute 30

305

2005, c. 37

Highway 30 Completion Bridges Act

2005, ch. 37

347. Section 5 of the Highway 30 Comple347. Larticle 5 de la Loi sur les ponts tion Bridges Act is replaced by the following: 5 ncessaires au parachvement de lautoroute 30 est remplac par ce qui suit :
Application of other Acts

5. Il est entendu que la prsente loi na pas 5. For greater certainty, nothing in this Act Effet de la loi pour effet de porter atteinte lapplication de la 10 limits the application of the Navigation ProtecLoi sur la protection de la navigation ni tion Act or any other Act of Parliament in respect of the construction and maintenance of daucune autre loi fdrale en ce qui concerne the bridges and ancillary works authorized by 10 la construction et lentretien des ponts et this Act. ouvrages accessoires autoriss par la prsente 15 loi. Related Amendment to the Public Safety Act, 2002 348. Section 94 of the Public Safety Act, 2002 is repealed. Coordinating Amendments Modification connexe la Loi de 2002 sur la scurit publique 348. Larticle 94 de la Loi de 2002 sur la scurit publique est abrog. Dispositions de coordination
2004, ch. 15

2004, c. 15

2012, c. 19

349. (1) Au prsent article, autre loi 349. (1) In this section, other Act means 2012, ch. 19 the Jobs, Growth and Long-term Prosperity 15 sentend de la Loi sur lemploi, la croissance et la prosprit durable. Act. 20 (2) On the first day on which both section 87 of the other Act and section 316 of this Act are in force, (a) section 58.301 of the National Energy 20 Board Act is replaced by the following: (2) Ds le premier jour o larticle 87 de lautre loi et larticle 316 de la prsente loi sont tous deux en vigueur : a) larticle 58.301 de la Loi sur lOffice national de lnergie est remplac par ce 25 qui suit :

Power lines not works

58.301 Malgr la dfinition de ouvrage 58.301 Despite the definition work in Pas un ouvrage larticle 2 de la Loi sur la protection de la section 2 of the Navigation Protection Act, navigation, ni la ligne interprovinciale vise par neither an interprovincial power line in respect of which an order made under section 58.4 is in 25 un dcret pris au titre de larticle 58.4 ni la ligne 30 internationale ne constituent un ouvrage pour force nor an international power line is a work lapplication de cette loi. to which that Act applies. (b) subsection 58.304(1) of the National Energy Board Act is replaced by the following: 30 b) le paragraphe 58.304(1) de la Loi sur lOffice nationale de lnergie est remplac par ce qui suit : 35 58.304 (1) Toute condition impose, avant lentre en vigueur du prsent article, lgard dune ligne interprovinciale ou dune ligne internationale en vertu des articles 58.29 ou
Conditions existantes

Existing terms and conditions

58.304 (1) Terms and conditions in respect of any international or interprovincial power line that were, at any time before the coming into force of this section, imposed under section

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60-61 ELIZ. II

108, dans lune de leurs versions antrieures 58.29 or 108, as that section read from time to lentre en vigueur du prsent article, ou par le time before the coming into force of this section ministre des Transports en vertu de la Loi sur la or imposed by the Minister of Transport under the Navigation Protection Act apply as protection de la navigation est rpute constiif they were terms and conditions set out in the 5 tuer une condition impose dans le certificat ou 5 permis, selon le cas, dlivr lgard de la ligne certificate or permit, as the case may be, issued en cause. in respect of the power line. (3) Si larticle 87 de lautre loi entre en (3) If section 87 of the other Act comes vigueur avant larticle 338 de la prsente loi, into force before section 338 of this Act, then that section 338 is repealed. 10 10 cet article 338 est abrog. (4) If section 87 of the other Act comes into force on the same day as section 338 of this Act, then that section 338 is deemed to have come into force before that section 87. (4) Si lentre en vigueur de larticle 87 de lautre loi et celle de larticle 338 de la prsente loi sont concomitantes, cet article 338 est rput tre entr en vigueur avant cet article 87. 15

(5) On the first day on which both section 15 (5) Ds le premier jour o larticle 91 de lautre loi et larticle 316 de la prsente loi 91 of the other Act and section 316 of this Act sont tous deux en vigueur, larticle 111 de la are in force, section 111 of the National Loi sur lOffice national de lnergie est Energy Board Act is replaced by the followremplac par ce qui suit : ing: 20
Pipeline not work

111. Despite the definition work in section 20 111. Malgr la dfinition de ouvrage larticle 2 de la Loi sur la protection de la 2 of the Navigation Protection Act, a pipeline is navigation, le pipeline ne constitue pas un not a work to which that Act applies. ouvrage pour lapplication de cette loi. (6) Si larticle 91 de lautre loi entre en 25 (6) If section 91 of the other Act comes vigueur avant larticle 339 de la prsente loi, into force before section 339 of this Act, then that section 339 is repealed. 25 cet article 339 est abrog. (7) If section 91 of the other Act comes into force on the same day as section 339 of this Act, then that section 339 is deemed to have come into force before that section 91. (7) Si lentre en vigueur de larticle 91 de lautre loi et celle de larticle 339 de la prsente loi sont concomitantes, cet article 30 339 est rput tre entr en vigueur avant cet article 91.

Pas un ouvrage

(8) On the first day on which both section 30 (8) Ds le premier jour o larticle 116 de lautre loi et larticle 316 de la prsente loi 116 of the other Act and section 316 of this sont tous deux en vigueur, la dfinition de 35 Act are in force, the definition navigable eaux navigables , larticle 2 de la Loi sur water in section 2 of the Canada Oil and Gas les oprations ptrolires au Canada, est Operations Act is replaced by the following: remplace par ce qui suit :
navigable water eaux navigables

navigable water has the same meaning as in 35 eaux navigables Sentend au sens de larticle eaux 2 de la Loi sur la protection de la navigation. 40 navigables section 2 of the Navigation Protection Act; navigable
water

(9) On the first day on which both section 119 of the other Act and section 316 of this Act are in force,

(9) Ds le premier jour o larticle 119 de lautre loi et larticle 316 de la prsente loi sont tous deux en vigueur :

2011-2012

Emploi et croissance (2012) (a) section 5.013 of the Canada Oil and Gas Operations Act is replaced by the following: a) larticle 5.013 de la Loi sur les oprations ptrolires au Canada est remplac par ce qui suit :

307

Pipeline not work

5.013 Despite the definition work in sec5.013 Malgr la dfinition de ouvrage Pas un ouvrage tion 2 of the Navigation Protection Act, a 5 larticle 2 de la Loi sur la protection de la 5 pipeline in respect of which an authorization has navigation, le pipeline qui est vis par une been or may be issued under paragraph 5(1)(b) autorisation dlivre en vertu de lalina 5(1)b) is not a work to which that Act applies. ou qui pourrait ltre ne constitue pas un ouvrage pour lapplication de cette loi. (b) section 5.015 of the Canada Oil and Gas Operations Act is replaced by the 10 following: b) larticle 5.015 de la Loi sur les opra- 10 tions ptrolires au Canada est remplac par ce qui suit :

Existing terms and conditions

5.015 Toute condition impose, avant len5.015 Terms and conditions imposed at any Conditions existantes tre en vigueur du prsent article, relativement time before the coming into force of this section une approbation donne en vertu de la Loi sur la 15 in relation to an approval given under the Navigation Protection Act in respect of a 15 protection de la navigation lgard dun pipeline vis par une autorisation dlivre en pipeline, in respect of which an authorization vertu de lalina 5(1)b) est rpute constituer has been issued under paragraph 5(1)(b), apply une condition fixe par lOffice national de as if they were requirements determined by the lnergie laquelle lautorisation est assujettie. 20 National Energy Board to be requirements to which the authorization is subject. 20 Coming into Force Entre en vigueur 350. La prsente section, lexception de larticle 349, entre en vigueur la date fixe par dcret. SECTION 19 LOI SUR LES GRAINS DU CANADA Modification de la loi
L.R., ch. G-10 Dcret

Order in council

350. This Division, other than section 349, comes into force on a day to be fixed by order of the Governor in Council. DIVISION 19

R.S., c. G-10

CANADA GRAIN ACT Amendments to the Act

1994, c. 45, s. 1(6)(F)

1994, ch. 45, 351. (1) The definitions overage, 351. (1) Les dfinitions de dficit , exshortage, transfer elevator and weigh- 25 cdent , installation de transbordement 25 par. 1(6)(F) over in section 2 of the Canada Grain Act ou silo de transbordement et pese de are repealed. contrle , larticle 2 de la Loi sur les grains du Canada, sont abroges. 1994, ch. 45, (2) La dfinition de installation termi(2) The definition terminal elevator in nale ou silo terminal , larticle 2 de la 30 par. 1(6)(F) section 2 of the Act is replaced by the 30 mme loi, est remplace par ce qui suit : following:

1994, c. 45, s. 1(6)(F)

terminal elevator installation terminale ou silo terminal

terminal elevator means an elevator whose principal uses are the receiving of grain from another elevator and the cleaning, storing and treating of the grain before it is moved forward;

installation installation terminale ou silo terminal terminale ou Silo destin principalement la rception de silo terminal terminal grain provenant dun autre silo ainsi quau elevator nettoyage, au stockage et au traitement de celui- 35 ci avant expdition.

(3) Subparagraph (b)(ii) of the definition 35 (3) Le sous-alina b)(ii) de la dfinition de lawfully in section 2 of the Act is replaced lgalement , larticle 2 de la mme loi, est by the following: remplac par ce qui suit :

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Jobs and Growth, 2012 (ii) the delivery of grain to a terminal elevator or process elevator or to a consignee at a destination other than an elevator, or (ii) la livraison de grain une installation terminale ou de transformation, ou un consignataire dans un lieu autre quune installation,

60-61 ELIZ. II

1994, c. 45, s. 4

352. Paragraph 12(g) of the Act is re- 5 352. Lalina 12g) de la mme loi est 5 1994, ch. 45, art. 4 placed by the following: remplac par ce qui suit : (g) fixing the allowance to be paid to members of grain standards committees. g) fixer le traitement verser aux membres des comits de normalisation des grains.

353. Subparagraphs 14(1)(e)(i) and (ii) of 353. Les sous-alinas 14(1)e)(i) et (ii) de la the Act are replaced by the following: 10 10 mme loi sont remplacs par ce qui suit :    (i) may request that a grain dealer or an  (i) peut demander un ngociant en grains    operator of an elevator provide it with any  ou un exploitant dune installation de lui    sample of grain, grain products or screen-  fournir tout chantillon de grains, de     ings in their possession that the Commis-  produits craliers ou de criblures en sa   sion specifies, possession quelle prcise, 15 15 (ii) wherever appropriate, utilize technical, economic and statistical information and advice from any department or agency of the Government of Canada, and (iii) maintain an efficient and adequately 20 equipped laboratory; 354. Paragraph 20(2)(b) of the Act is repealed. (ii) met profit, sil y a lieu, linformation et les conseils techniques, conomiques et statistiques des ministres ou organismes fdraux, (iii) entretient un laboratoire efficace et 20 convenablement quip; 354. Lalina 20(2)b) de la mme loi est abrog.

355. (1) Paragraph 27(1)(a) of the Act is 355. (1) Lalina 27(1)a) de la mme loi est 25 25 remplac par ce qui suit : replaced by the following: (a) shall be used as the visual grading standard in the grading of western grain of that grade discharged from a terminal elevator or process elevator; and a) la norme visuelle utiliser pour le classement des grains de lOuest de ce grade dchargs dune installation terminale ou de transformation;

(2) Paragraph 27(2)(a) of the Act is 30 (2) Lalina 27(2)a) de la mme loi est 30 replaced by the following: remplac par ce qui suit : (a) shall be used as a visual grading guide in the grading of grain of that grade, other than western grain discharged from a terminal elevator or process elevator; and 35 356. Section 33 of the Act is replaced by the following:
Transmission of inspection certificate

a) la norme visuelle utiliser pour le classement du grain de ce grade autre que le grain de lOuest dcharg dune installation terminale ou de transformation; 35 356. Larticle 33 de la mme loi est remplac par ce qui suit :

33. An inspection certificate issued when 33. Le certificat dinspection tabli lors du Transmission du certificat grain is discharged from a terminal elevator dchargement de grain dune installation termidinspection shall be transmitted with the shipping docu- 40 nale est transmis avec les documents dexpdi- 40 tion affrents. ments relating to the grain. 357. The heading before section 35 and sections 35 to 38 of the Act are repealed. 357. Lintertitre prcdant larticle 35 et les articles 35 38 de la mme loi sont abrogs.
1994, ch. 45, art. 8; 2003, ch. 22, al. 224n)(A)

1994, c. 45, s. 8; 2003, c. 22, par. 224(n)(E)

2011-2012

Emploi et croissance (2012) 358. Section 39 of the Act is replaced by the following: 358. Larticle 39 de la mme loi est remplac par ce qui suit :

309

Right of appeal

39. (1) Quiconque est insatisfait de lattri39. (1) Any person who is dissatisfied with Droit dappel the grade assigned to grain on an official bution dun grade rsultant dune inspection inspection may appeal the decision of the 5 officielle peut interjeter appel de la dcision de 5 linspecteur relativement lune ou lautre des inspector in respect of any characteristics of caractristiques du grain ainsi class, sous forme the grain, by way of an application for de demande de rinspection, auprs de linsreinspection of the grain, to the chief grain inspector for Canada. pecteur en chef des grains pour le Canada. (2) Except with the Commissions permis- 10 (2) Sauf autorisation de la Commission, pour 10 Dlai dappel que lappel soit recevable, avis doit en tre sion, no appeal lies under this section unless, donn linspecteur en chef des grains pour le within 15 days after the decision that is the subject of the appeal is made, notice of the Canada dans les quinze jours suivant la dcision appeal is given to the chief grain inspector for porte en appel. 15 Canada. 359. Section 41 of the Act is replaced by the following: 41. (1) If an appeal is taken, the chief grain inspector for Canada shall (a) inspect the grain to which the appeal 20 relates or a sample of that grain; (b) review the decision appealed; (c) assign to the grain the grade that he or she considers to be the appropriate grade for the 25 grain; and 359. Larticle 41 de la mme loi est 15 L.R., ch. 37 (4e suppl.), remplac par ce qui suit : art. 15 41. (1) Linspecteur en chef des grains pour le Canada saisi dun appel : a) inspecte le grain faisant lobjet de lappel 20 ou un chantillon de celui-ci; b) rexamine la dcision porte en appel; c) attribue au grain le grade quil juge appropri;
Obligations de linspecteur en chef lors dun appel

Time for appeal

R.S., c. 37 (4th Supp.), s. 15

Duties of chief grain inspector on appeal

Decision is final

Delegation

d) exige que les certificats dinspection et (d) if a grade is assigned to the grain that is autres documents prciss par la Commission 25 different from the grade previously assigned qui sont relatifs ce grain soient corrigs en to it, require all inspection certificates, and all cas de changement de grade. other documents specified by the Commission, relating to the grain to be revised 30 accordingly.   (2) The decision of the chief grain inspector  (2) La dcision de linspecteur en chef des  Caractre   for Canada is final and conclusive and not grains pour le Canada est dfinitive et nest pas dfinitif de la   dcision subject to appeal to or review by any court. susceptible dappel ou de rvision. 30      (3) The chief grain inspector for Canada may 35 (3) Linspecteur en chef des grains pour le Dlgation   delegate all or part of the duties and functions Canada peut dlguer tout ou partie des   conferred on him or her under subsection (1). attributions qui lui sont confres par le  paragraphe (1). 360. Paragraph 42(c) of the Act is repealed. 360. Lalina 42c) de la mme loi est 35 abrog.
1994, ch. 45, art. 10; 2001, ch. 4, art. 88(A)

1994, c. 45, s. 10; 2001, c. 4, s. 88(E)

361. Subsections 45(1) and (2) of the Act 40 361. Les paragraphes 45(1) et (2) de la are replaced by the following: mme loi sont remplacs par ce qui suit :

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Issue of licences elevator operators and grain dealers

Jobs and Growth, 2012

60-61 ELIZ. II

45. (1) If a person who proposes to operate Dlivrance de 45. (1) Lorsquelle est convaincue que linlicences silos an elevator or to carry on business as a grain tress et, le cas chant, le silo satisfont aux et ngociants en grains dealer applies in writing to the Commission for exigences de la prsente loi et aux conditions a licence and the Commission is satisfied that quelle peut imposer, la Commission peut, sur the applicant and the elevator, if any, meet the 5 demande crite de toute personne qui se propose 5 requirements of this Act and any conditions that dexploiter un silo ou de faire profession de the Commission may specify, the Commission ngociant en grains, lui dlivrer la licence may issue to the applicant the licence of a class quelle juge approprie. or subclass determined by the Commission to be appropriate to the type of operation of that 10 elevator or the business of that grain dealer. 362. The Act is amended by adding the following after section 45: 362. La mme loi est modifie par adjonc10 tion, aprs larticle 45, de ce qui suit :

Security

Proof of security

Agreements

  45.1 (1) Unless exempted by regulation or  45.1 (1) moins quun rglement ou un  Garantie   by order of the Commission, a licensee shall 15arrt de la Commission ne len dispense, le   obtain any prescribed security for the purpose of titulaire de licence doit obtenir toute garantie   covering the licensees potential obligations for prvue par rglement afin de couvrir ses   the payment of money or the delivery of grain to obligations ventuelles de paiement ou de 15   holders of cash purchase tickets, elevator livraison de grain envers les dtenteurs daccu  receipts or grain receipts issued under this Act 20ss de rception, de bons de paiement ou de     and shall maintain that security for as long as rcpisss dlivrs en application de la prsente   they are a licensee. loi et doit maintenir cette garantie aussi   20  longtemps quil est titulaire de licence.    (2) The licensee shall, on request, provide  (2) Sur demande, le titulaire de licence Preuve de la   the Commission with proof of that security. fournit la Commission une preuve de cette garantie    garantie.      45.2 The Commission may enter into agree- 25 45.2 La Commission peut conclure un acAccords   ments with third parties in respect of any cord avec un tiers relativement toute garantie 25   prescribed security. prvue par les rglements. 363. (1) The portion of subsection 46(1) of 363. (1) Le passage du paragraphe 46(1) the Act before paragraph (a) is replaced by de la mme loi prcdant lalina a) est the following: 30 remplac par ce qui suit :
1994, ch. 45, art. 10

1994, c. 45, s. 10

Refusal to issue elevator licence

46. (1) The Commission may refuse to issue 46. (1) La Commission peut refuser de 30 Refus de dlivrance de an elevator licence if the applicant has not dlivrer une licence dexploitation de silo si licence silo lintress na pas obtenu la garantie exige au obtained security as required by subsection 45.1(1) or fails to establish to the satisfaction paragraphe 45.1(1) ou ntablit pas, sa 35 satisfaction : of the Commission that (2) Subsection 46(2) of the Act is replaced by the following: (2) Le paragraphe 46(2) de la mme loi est 35 1994, ch. 45, art. 10 remplac par ce qui suit :

1994, c. 45, s. 10

Refusal to issue grain dealers licence

Refus de (2) The Commission may refuse to issue a (2) La Commission peut refuser de dlivrer dlivrance de grain dealers licence if the applicant has not une licence de ngociant en grains si lintress licence de ngociant en obtained security as required by subsection 40 na pas obtenu la garantie exige au paragraphe grains 40 45.1(1). 45.1(1).

R.S., c. 37 (4th Supp.), s. 17(1); 1994, c. 45, s. 12;

364. Section 49 of the Act is replaced by the following:

364. Larticle 49 de la mme loi est remplac par ce qui suit :

L.R., ch. 37 (4e suppl.), par. 17(1); 1994, ch. 45, art. 12;

2011-2012
1998, c. 22, s. 6(3) and par. 25(b)(F) Additional security

Emploi et croissance (2012)

311
1998, ch. 22, par. 6(3) et al. 25b)(F)

Garantie 49. (1) If the Commission has reason to 49. (1) Lorsquelle a des raisons de croire supplmentaire believe that any security obtained by a licensee que la garantie obtenue en application de la prsente loi par un titulaire de licence est under this Act is not sufficient, the Commission insuffisante, la Commission peut, par arrt, may, by order, require the licensee to obtain, within any period that the Commission con- 5 obliger celui-ci obtenir, dans le dlai quelle 5 siders reasonable, any additional security that it juge raisonnable, la garantie supplmentaire quelle estime suffisante. considers is sufficient. Limite (2) Malgr les autres dispositions de la (2) Despite any other provision of this Act, the Commission may prescribe by regulation the prsente loi, la Commission peut fixer par percentage of the value of a cash purchase 10 rglement le pourcentage de la valeur de 10 ticket, an elevator receipt or a grain receipt that laccus de rception, du bon de paiement ou may be realized or enforced against security du rcpiss lgard duquel la garantie obtained by a licensee, and the security may be obtenue par le titulaire de licence peut tre realized or enforced in relation to the cash ralise ou recouvre, celle-ci ne pouvant alors purchase ticket, elevator receipt or grain receipt 15 ltre que dans la mesure ncessaire au 15 only to the extent of the prescribed percentage. recouvrement du pourcentage rglementaire. Disposition (3) If the failure on the part of a licensee to (3) Le manquement ses obligations de la interprtative meet the licensees payment obligations is a part du titulaire de licence lorsque celui-ci remet result of their giving to the producer a cash au producteur un bon de paiement ou toute autre purchase ticket or other bill of exchange that the 20 lettre de change que la banque ou autre 20 bank or other financial institution on which it is institution financire sur laquelle ils sont tirs drawn subsequently refuses to honour, that refuse par la suite dhonorer est rput avoir lieu failure occurs when the cash purchase ticket or la date de la remise. other bill of exchange is given to the producer. L.R., ch. 37 365. (1) Subsection 54.1(1) of the Act is 25 365. (1) Le paragraphe 54.1(1) de la e 25 (4 suppl.), replaced by the following: mme loi est remplac par ce qui suit : par. 20(1)

Limitation prescribed percentage

Interpretation failure to meet payment obligations

R.S., c. 37 (4th Supp.), s. 20(1) Recovery of charges

54.1 (1) If an elevator receipt issued by the 54.1 (1) Lorsque les droits exigibles aux Recouvrement des droits termes dun rcpiss qui est en circulation licensee of a terminal elevator has been outdepuis plus dun an et qui a t dlivr par le standing for more than one year and any charges accruing under the receipt have accrued for 30 titulaire dune licence dexploitation relative une installation terminale nont pas t acquit- 30 more than one year and are unpaid, the licensee, ts, le titulaire peut, avec lautorisation crite de with the Commissions written permission, after la Commission et aux conditions fixes par crit giving any notice of sale to the last known par celle-ci relatives, notamment, lavis de holder of the receipt that may be specified by the Commission, may, on any terms and 35 vente pralable au dernier dtenteur connu du rcpiss , vendre le grain vis par ce 35 conditions that may be specified in writing by document ou la mme quantit de grain des the Commission, sell the grain referred to in the mmes type ou grade pour recouvrer le montant receipt or grain of the same kind, grade and des droits dus. quantity to recover the charges.
L.R., ch. 37 (2) Subsection 54.1(3) of the Act is re- 40 (2) Le paragraphe 54.1(3) de la mme loi e est remplac par ce qui suit : 40 (4 suppl.), placed by the following: par. 20(1)

R.S., c. 37 (4th Supp.), s. 20(1)

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Warning

Jobs and Growth, 2012 (3) Each elevator receipt issued by the licensee of a terminal elevator shall bear the following warning: WARNING: If the charges accruing under this receipt have been unpaid for more than 5 one year, the grain may be sold, in which case the holder is entitled to receive, on surrender of this receipt, only the money received for the grain less those charges and the costs of sale. 10 AVERTISSEMENT : En cas de non-paiement, pendant plus dun an, des droits exigibles aux termes dun rcpiss, le grain peut tre vendu, le dtenteur du rcpiss nayant droit par la suite, sur remise de ce 15 document, quau produit de la vente, dduction faite de ces droits et des frais exposs pour la vente. (3) Chaque rcpiss dlivr par le titulaire dune licence dexploitation relative une installation terminale doit porter la mention suivante :

60-61 ELIZ. II
Avertissement

AVERTISSEMENT : En cas de non-paie- 5 ment, pendant plus dun an, des droits exigibles aux termes dun rcpiss, le grain peut tre vendu, le dtenteur du rcpiss nayant droit par la suite, sur remise de ce document, quau produit de la vente, dduc- 10 tion faite de ces droits et des frais exposs pour la vente. WARNING: If the charges accruing under this receipt have been unpaid for more than one year, the grain may be sold, in which case 15 the holder is entitled to receive, on surrender of this receipt, only the money received for the grain less those charges and the costs of sale.

1998, c. 22, par. 25(d)(F) Restriction

366. Subsection 62(4) of the Act is re366. Le paragraphe 62(4) de la mme loi 20 1998, ch. 22, al. 25d)(F) placed by the following: 20 est remplac par ce qui suit : (4) No order shall be made under subsection (4) La prise de larrt vis au paragraphe (3) Restriction (3) unless written notice of the dispute has been est subordonne la condition que la Comreceived by the Commission within 30 days mission ait reu avis crit du dsaccord dans les trente jours suivant la livraison du grain en 25 after the delivery of the grain that is the subject of the dispute to a terminal elevator or process 25 cause une installation terminale ou de elevator. transformation. 367. Paragraph 65(3)(c) of the Act is replaced by the following: (c) deliver to the holder of the surrendered receipt an elevator receipt issued by the 30 operator of a licensed terminal elevator for grain of the same kind, grade and quantity as the grain referred to in the surrendered receipt. 367. Lalina 65(3)c) de la mme loi est remplac par ce qui suit : c) soit remettre au dtenteur du rcpiss un 30 rcpiss dlivr par lexploitant dune installation terminale agre pour du grain en mme quantit et des mmes type et grade que ceux viss au rcpiss qui a t remis 35 par le dtenteur.

368. (1) The portion of subsection 67(1) of 35 368. (1) Le passage du paragraphe 67(1) the Act before paragraph (b) is replaced by de la mme loi prcdant lalina b) est the following: remplac par ce qui suit :
Discharge of grain from primary elevator

67. (1) Subject to section 86, the operator of 67. (1) Sous rserve de larticle 86, lexDchargement ploitant dune installation primaire agre rem- 40 dune a licensed primary elevator shall without delay installation primaire discharge into a conveyance referred to in 40 plit sans dlai le vhicule de transport vis paragraph (b), to the extent of the conveyances lalina b) avec le grain mentionn sur le capacity, the identical grain or grain of the same rcpiss quil a dlivr ou du grain en mme kind, grade and quantity that any elevator quantit et des mmes type et grade que ceux

2011-2012

Emploi et croissance (2012) receipt issued by the operator requires if the holder of the receipt who is entitled to the delivery of grain referred to in that receipt (a) may lawfully deliver the grain to a terminal elevator or process elevator or to a 5 consignee at a destination other than an elevator; and qui y sont prciss, si le dtenteur du rcpiss qui a droit la livraison du grain vis par celuici : a) peut lgalement livrer le grain une installation terminale ou de transformation, 5 ou un consignataire en un lieu autre quune installation;

313

(2) Le passage du paragraphe 67(1) de la (2) The portion of subsection 67(1) of the version anglaise de la mme loi suivant English version of the Act after paragraph 10 (a) is replaced by the following: 10 lalina a) est remplac par ce qui suit : (b) has caused to be placed at the elevator, to transport the grain, a railway car or other conveyance that is capable of receiving grain discharged out of the elevator and to which the grain may lawfully be delivered. 15
R.S., c. 37 (4th Supp.), s. 21(1); 1994, c. 45, s. 18; 1998, c. 22, par. 25(f)(F)

(b) has caused to be placed at the elevator, to transport the grain, a railway car or other conveyance that is capable of receiving grain discharged out of the elevator and to which the grain may lawfully be delivered. 15 369. Les articles 68.1 71 de la mme loi sont remplacs par ce qui suit :
L.R., ch. 37 (4e suppl.), par. 21(1); 1994, ch. 45, art. 18; 1998, ch. 22, al. 25f)(F)

369. Sections 68.1 to 71 of the Act are replaced by the following:

TERMINAL ELEVATORS
Receipt of grain

INSTALLATIONS TERMINALES

Rception du 69. (1) Subject to section 58 and any order 69. (1) Sous rserve de larticle 58 et de tout grain made under subsection (2) or section 118, an arrt pris en vertu du paragraphe (2) ou de operator of a licensed terminal elevator shall, at 20 larticle 118, lexploitant dune installation 20 terminale agre reoit, les jours douverture all reasonable hours on each day on which the elevator is open, without discrimination and in aux heures normales douverture, sans discrithe order in which grain arrives, receive into the mination et selon lordre darrive du grain elevator all grain that is lawfully offered at the lgalement offert, tout le grain pour lequel il est elevator, for which there is available storage 25 en mesure doffrir le type et lespace de 25 accommodation of the type required by the stockage demands. person who offered the grain. Arrts en (2) La Commission peut, par arrt et aux (2) The Commission may, by order, on any matire de conditions quelle fixe, autoriser ou obliger conditions that it may specify, authorize or rception du grain require the operator of a licensed terminal 30 lexploitant dune installation terminale agre recevoir du grain lgalement offert pour stoc- 30 elevator to receive grain that is lawfully offered kage ou transfert sans tenir compte des for storage or transfer at the elevator otherwise restrictions fixes par le paragraphe (1). than as required by subsection (1).    69.1 (1) Subject to subsection (2), and  69.1 (1) Sous rserve du paragraphe (2) et Pese du grain   reu unless exempted by regulation or by order of 35moins quun rglement ou un arrt de la   the Commission, an operator of a licensed Commission ne len dispense, lexploitant dune 35   terminal elevator shall weigh grain received into installation terminale agre pse le grain reu   the elevator in a manner authorized by the linstallation, et ce, de la faon autorise par la   Commission. Commission.      (2) Unless exempted by regulation or by 40 (2) moins quun rglement ou un arrt de Pese du grain   order of the Commission, an operator shall la Commission ne len dispense, lexploitant fait 40 par un tiers   cause the grain to be weighed by a third party peser le grain par un tiers qui est autoris par la

Orders respecting receipt of grain

Weighing on receipt of grain

Weighing by third party

314

Weighing in manner authorized by Commission Access

Failure to weigh

Inspection by operator

Inspection by third party

Third party authorized Access

Disagreement application for reinspection

Jobs and Growth, 2012 60-61 ELIZ. II   authorized by the Commission and chosen by Commission et quil choisit, dans le cas o la   the operator, if the person who caused the grain personne qui a fait livrer le grain en fait la   demande. to be delivered so requests.      (3) The third party shall weigh the grain in a  (3) Le tiers pse le grain de la faon autorise Pese de la faon   manner authorized by the Commission. 5 autorise 5par la Commission.            (4) The operator shall provide the third party  (4) Lexploitant permet au tiers davoir accs Accs   with access to the operators premises to permit  ses locaux pour quil procde la pese.    the third party to weigh the grain.      69.2 If an operator of a licensed terminal  69.2 Si lexploitant dune installation termiOmission de   peser elevator does not comply with subsection 10nale agre omet de se conformer aux para  69.1(1) or (2), the person who caused the grain graphes 69.1(1) ou (2), la personne qui a fait 10   to be delivered may, for the purpose of settling livrer le grain peut, en vue de conclure toute   any transaction between that person and the transaction entre elle et cet exploitant relative  operator in relation to the grain, rely on any ment ce grain, se fonder sur tout registre ou   record or document that states the weight of that 15autre document constatant le poids du grain   grain before he or she caused it to be delivered. avant la livraison. 15      70. (1) Subject to subsection (2), and unless  70. (1) Sous rserve du paragraphe (2) et Inspection par   lexploitant exempted by regulation or by order of the moins quun rglement ou un arrt de la   Commission, an operator of a licensed terminal Commission ne len dispense, lexploitant dune   elevator shall inspect the grain received into the 20installation terminale agre inspecte le grain   elevator in a manner authorized by the Commis- reu linstallation de la faon autorise par la 20   Commission. sion.      (2) Unless exempted by regulation or by  (2) moins quun rglement ou un arrt de Inspection par   un tiers order of the Commission, the operator shall la Commission ne len dispense, lexploitant fait   cause the grain to be inspected by a third party 25inspecter le grain par un tiers qui est autoris par   authorized by the Commission and chosen by la Commission et quil choisit, dans le cas o la 25   the operator, if the person who caused the grain personne qui a fait livrer le grain en fait la   demande. to be delivered so requests.      (3) The third party shall inspect the grain in a  (3) Le tiers inspecte le grain de la faon Tiers autoris   manner authorized by the Commission. 30autorise par la Commission.      (4) The operator shall provide the third party  (4) Lexploitant permet au tiers davoir accs 30 Accs   with access to the operators premises to permit  ses locaux pour quil procde linspection.    the third party to inspect the grain.      (5) If there is any disagreement following an  (5) En cas de dsaccord entre lexploitant et Dsaccord   demande de inspection under this section between the 35la personne qui a fait livrer le grain sur le grade   rinspection operator and the person who caused the grain du grain inspect en application du prsent   to be delivered as to the grains grade or the article ou sur les impurets quil contient, lun et 35   dockage, either of them may, in the prescribed lautre peuvent, selon les modalits de temps et   manner and within the prescribed time, apply to autres modalits rglementaires, demander   the chief grain inspector for Canada for a 40linspecteur en chef des grains pour le Canada la   reinspection of the grain. If an application is rinspection du grain. Le cas chant, lexploi  made, the operator shall forward all samples of tant transmet ce dernier dans le dlai 40   grain taken as part of the inspection, or a rglementaire les chantillons prlevs dans le   prescribed portion of them, to the chief grain cadre de linspection ou la partie de ceux-ci   inspector for Canada within the prescribed time. 45vise par rglement.

2011-2012

Emploi et croissance (2012) 315    (6) The chief grain inspector for Canada  (6) Linspecteur en chef des grains pour le Reinspection Rinspection   shall examine the samples of grain, or the Canada examine les chantillons ou la partie de   portion of them, assign a grade to the grain and ceux-ci, attribue un grade au grain et en   determine the dockage. The chief grain inspec- dtermine les impurets. Il fournit la personne   tor for Canada shall provide the operator and the 5qui a fait livrer le grain et lexploitant une 5   person who caused the grain to be delivered copie de sa dcision sur le grade et les   with a copy of his or her decision with respect to impurets.    the grade and dockage.      (7) If the grade assigned to the grain is  (7) En cas de changement de grade du grain Document Documents  revised if grade  corrigs en cas different from the grade previously assigned to 10par suite de la dcision, linspecteur en chef des changed de changement   it, the chief grain inspector for Canada shall grains pour le Canada exige que les certificats 10 de grade   require all inspection certificates, and all other dinspection et les autres documents prciss   documents specified by the Commission, relat- par la Commission relatifs au grain soient   corrigs. ing to the grain to be revised accordingly.      (8) The decision of the chief grain inspector 15 (8) La dcision de linspecteur en chef des Application Application to   entire parcel of  for Canada applies to the entire parcel of grain grains pour le Canada sapplique lensemble 15 grain   du lot de grains dont proviennent les chantilto which the samples relate.   lons.       (9) The decision of the chief grain inspector  (9) La dcision de linspecteur en chef des Determination Caractre   final dfinitif de la for Canada is final and conclusive and not grains pour le Canada est dfinitive et nest pas dcision   subject to appeal to or review by any court. 20 20susceptible dappel ou de rvision.      (10) The chief grain inspector for Canada  (10) Linspecteur en chef des grains pour le Delegation Dlgation   may delegate all or part of the duties and Canada peut dlguer tout ou partie des   functions conferred on him or her under this attributions qui lui sont confres par le prsent   article. section.     Failure to inspect  70.1 (1) If an operator of a licensed terminal 25 70.1 (1) Si lexploitant dune installation 25 Omission   dinspecter elevator does not comply with subsection 70(1) terminale agre omet de se conformer aux   or (2), the person who caused the grain to be paragraphes 70(1) ou (2), la personne qui a fait   delivered, may apply in writing to the Commis- livrer le grain peut demander par crit la   Commission quelle prenne larrt vis au sion for an order referred to in subsection (4).   paragraphe (4).  30     chantillons Samples  (2) The applicant shall sample the grain in 30 (2) Le demandeur procde, de la faon   the prescribed manner and include all prescribed rglementaire, lchantillonnage du grain et   joint la demande les chantillons prlevs samples with his or her application.   prvus par rglement.      Period for  (3) The application shall be made to the  (3) La demande est adresse la Commis- 35 Dlai de   prsentation de making Commission within 15 days after the day on sion dans les quinze jours suivant la date la demande application   35laquelle le grain est reu linstallation. which the grain is received in the elevator.    (4) La Commission peut, par arrt :  (4) The Commission may, by order, Arrt Commissions     order  (a) for the purpose of settling any transaction  a) en vue de la conclusion de toute transac   between the applicant and the operator in  tion entre le demandeur et lexploitant 40    relation to the grain, declare the grain to be of  relativement au grain, dclarer que le grain    the highest grade for grain of the kind and 40 livr appartient au grade le plus lev pour ce    type et cette classe de grain;  class that was delivered; or

316

Jobs and Growth, 2012 60-61 ELIZ. II    (b) require that the operator deliver, at his or  b) exiger que lexploitant livre ses frais au    her own cost, to the applicant grain that has  demandeur du grain qui a des caractristiques    the equivalent characteristics as the grain of  quivalentes celles du grain livr et    the kind and class that was delivered and is of  appartient au grade le plus lev pour ce    the highest grade for that grain in the same 5 type et cette classe de grain, et ce, dans la 5    mme quantit que le grain livr.  quantity as was delivered.      (5) Larrt comprend la dtermination faite  Determination of  (5) The order must include the Commissions Dtermination  kind and class  par la determination, based on the samples provided par la Commission, partir des chantillons   Commission with the application, of the kind and class of the joints la demande, du type et de la classe de   grain delivered and its determination of the 10grain livr ainsi que des caractristiques de 10   characteristics of the grain that the applicant celui-ci demandes par le demandeur et quelle   requests and that the Commission considers juge ncessaires.    necessary.      (6) A copy of the order shall be forwarded in  (6) Une copie de larrt est adresse, en Copie de larrt Copy of order   accordance with any rules made under subsec- 15conformit avec les rgles tablies en applica  tion 99(2) to each person affected by the order tion du paragraphe 99(2), chaque personne 15   and to any other person that may be specified in vise par celui-ci ou mentionne dans les rgles.    those rules.      70.2 (1) If required by regulation or by order  70.2 (1) Si un rglement ou un arrt de la Inspection Inspection   exige par required by of the Commission, an operator of a licensed 20Commission lexige, lexploitant dune installa  rglement ou regulation or terminal elevator shall cause grain received into tion terminale agre fait peser ou inspecter le arrt order   the elevator to be weighed or inspected by a grain reu linstallation par un tiers de la faon 20   third party in the manner specified in the prvue par ce rglement ou cet arrt, ou fait   regulation or order or cause it to be officially procder sa pese ou son inspection   weighed or officially inspected, or any combi- 25officielles, ou toute combinaison de ces peses   et inspections. nation of those weighings and inspections.      (2) The third party is authorized by the  (2) Le tiers est autoris par la Commission et 25 Tiers Third party   choisi par lexploitant. Commission and chosen by the operator.      70.3 (1) Unless exempted by regulation or  70.3 (1) moins quun rglement ou un Pese et Official   inspection weighing and by order of the Commission, an operator of a 30arrt de la Commission ne len dispense,  officielles avant inspecting before  licensed terminal elevator shall cause the grain lexploitant dune installation terminale agre dchargement discharge   in the elevator other than grain that is fait procder la pese et linspection 30   destined for another licensed elevator to be officielles du grain se trouvant dans linstalla  officially weighed and officially inspected tion autre que celui destin une autre   immediately before or during its discharge from 35installation agre immdiatement avant son   dchargement de linstallation ou au moment de the elevator.   celui-ci.  35      (2) Unless exempted by regulation or by  (2) moins quun rglement ou un arrt de Pese et Weighing and   inspection avant inspecting before   order of the Commission, an operator of a la Commission ne len dispense, lexploitant dchargement discharge licensed terminal elevator shall weigh and dune installation terminale agre pse et   inspect, in the manner authorized by the 40inspecte, de la faon autorise par la Commis  Commission, grain in the elevator that is sion, le grain se trouvant dans linstallation qui 40   destined for another licensed elevator immedi- est destin une autre installation agre   ately before or during its discharge from the immdiatement avant son dchargement de   linstallation ou au moment de celui-ci. elevator.

2011-2012
Weighing and inspecting by third party

Third party authorized

Access

Accept or refuse to receive grain

Grain received

Decision

Application to entire parcel of grain

Period for retaining samples

Dockage removed

Emploi et croissance (2012) 317     Pese ou  (3) Unless exempted by regulation or by  (3) moins quun rglement ou un arrt de   inspection par un order of the Commission, the operator of the la Commission ne len dispense, lexploitant de tiers   licensed terminal elevator discharging the grain linstallation terminale agre dchargeant le   shall cause it to be weighed or inspected, or grain le fait peser ou inspecter, ou la fois peser   both, by a third party authorized by the 5et inspecter, par un tiers qui est autoris par la 5   Commission and chosen by the operator if the Commission et quil choisit, dans le cas o   operator of the licensed elevator destined to lexploitant de linstallation agre destine   recevoir le grain en fait la demande. receive the grain so requests.     Tiers autoris  (4) The third party shall weigh or inspect the  (4) Le tiers pse ou inspecte le grain de la   10 grain, or do both, as the case may be, in a 10faon autorise par la Commission.    manner authorized by the Commission.     Accs  (5) The operator of the licensed terminal  (5) Lexploitant de linstallation terminale   elevator discharging the grain shall provide the agre dchargeant le grain permet au tiers   third party with access to the operators davoir accs ses locaux pour quil procde   premises to permit the third party to weigh or 15la pese ou linspection.   inspect the grain, or do both, as the case may be.     70.4 (1) If an operator of a licensed terminal  70.4 (1) Si lexploitant dune installation 15 Rception du   elevator discharging grain does not comply with terminale agre dchargeant le grain omet de grain   acceptation ou   refus subsection 70.3(2) or (3), the operator of the se conformer aux paragraphes 70.3(2) ou (3),   licensed elevator destined to receive the grain 20lexploitant de linstallation agre destine   recevoir le grain peut refuser de le recevoir. may refuse to receive the grain.    (2) If the operator of the licensed elevator  (2) Si lexploitant de linstallation agre 20 Grain reu   destined to receive the grain agrees to receive it, destine recevoir le grain accepte de le   the operator shall weigh the grain, sample it in recevoir, il le pse, procde son chantillon    the prescribed manner and forward all samples 25nage de la faon rglementaire et transmet la   Commission tous les chantillons prlevs. to the Commission.    (3) The Commission shall examine the  (3) La Commission examine les chantillons, 25 Dcision   samples, assign a grade to the grain and attribue un grade au grain et en dtermine les   determine the dockage. The Commission shall impurets. Elle fournit une copie de sa dcision   provide the operator of the licensed terminal 30sur le grade et les impurets lexploitant de   elevator discharging the grain and the operator linstallation terminale agre dchargeant le     of the licensed elevator that agreed to receive grain et lexploitant de linstallation agre qui 30   that grain with a copy of its decision with a accept de le recevoir.    respect to the grade and dockage.    (4) The Commissions decision with respect 35 (4) La dcision de la Commission sur le Application   to the grade and dockage applies to the entire grade et les impurets sapplique lensemble   du lot de grains dont proviennent les chantilparcel of grain to which the samples relate.   lons.  35      70.5 An operator of a licensed terminal  70.5 Lexploitant de linstallation terminale Priode   rglementaire elevator shall retain for the prescribed period agre doit retenir les chantillons de grains   any sample of grain taken as part of an 40prlevs dans le cadre dune inspection en   inspection under subsection 70(1) or (2) or application des paragraphes 70(1) ou (2) ou des   articles 70.2 ou 70.3 pour la priode rglemen- 40 section 70.2 or 70.3.   taire.       70.6 Except as may be authorized or required  70.6 Sauf disposition contraire dun rgleExtraction des   impurets by regulation or by order of the Commission, an ment ou dun arrt de la Commission,   operator of a licensed terminal elevator shall 45lexploitant dune installation terminale agre

318

Jobs and Growth, 2012 60-61 ELIZ. II   remove from the grain received into the elevator extrait les impurets du grain reu linstalla  the dockage that is required to be removed by tion en se conformant aux exigences du   the inspection certificate. certificat dinspection. 71. (1) On receipt of grain into a licensed 71. (1) Sur rception du grain dans son Rcpiss terminal elevator, the operator of the elevator 5 installation terminale agre, lexploitant est 5 shall, if the grain has been weighed under tenu, si le grain a t pes en application des subsection 69.1(1) or (2), or inspected under paragraphes 69.1(1) ou (2), ou, sil a t subsection 70(1) or (2) or weighed or inspected inspect en application des paragraphes 70(1) officially or otherwise under section 70.2, ou (2) ou pes ou inspect officiellement ou 10 non en application de larticle 70.2 : (a) immediately issue an elevator receipt for 10 a) dtablir immdiatement un rcpiss pour the grain and any screenings that he or she is required to report; and le grain ainsi que pour les criblures dont il doit signaler la prsence; (b) on surrender of the bill of lading relating to the grain, together with evidence of the payment of the charges accrued on the grain 15 before its receipt into the elevator, deliver the elevator receipt to or on the order of the holder of the bill of lading. b) sur remise du connaissement et de la preuve du paiement des droits dus ce jour, 15 de dlivrer le rcpiss au dtenteur du connaissement ou son ordre.

Elevator receipt

Receipt for grain containing excessive moisture or intermixed with other material

Humidit (2) Despite any provision of this Act relating (2) Malgr les autres dispositions de la excessive ou to the delivery of grain of the same kind, grade 20 prsente loi relatives la livraison de grain en prsence dune and quantity as that referred to in an elevator mme quantit et des mmes type et grade que 20 matire extractible par receipt, if the operator of a licensed terminal ceux mentionns dans le rcpiss, lexploitant traitement dune installation terminale agre qui tablit un elevator issues an elevator receipt for grain to rcpiss pour du grain qui ne peut faire lobjet which any grade would be assignable but for its excessive moisture or intermixture with another 25 dun classement par grades en raison seulement de son humidit excessive, ou de la prsence 25 material removable by treatment, that operator, dune matire extractible par traitement, se fait on the drying or treatment of the grain, as the remettre ce rcpiss et en tablit un nouveau case may be, shall recall the receipt, assign the qui constate le grade et la quantit obtenus aprs grain a grade and issue a new elevator receipt for grain of that grade that is adjusted to the 30 schage ou traitement, selon le cas. grains dried quantity or quantity remaining after the treatment.

Warning

(3) Le rcpiss tabli en application du 30 Avertissement (3) The elevator receipt issued for grain paragraphe (2) au moment de la rception du referred to in subsection (2) on the receipt of the grain into a licensed terminal elevator shall 35 grain dans linstallation terminale agre stipule state that the receipt is subject to recall and quil est sujet retrait et rectification. adjustment.
Grain (4) If the operator of a licensed terminal (4) Lexploitant dune installation terminale agre qui acquiert la proprit de grain ayant 35 appartenant au elevator becomes the owner of grain removed titulaire de licence from screenings in that elevator, the operator 40 t extrait, dans son installation, des criblures may, with the Commissions permission, issue peut, avec lautorisation de la Commission, tablir son propre nom un rcpiss pour ce an elevator receipt in his or her own name for grain. the grain.

Grain owned by licensee

2005, c. 24, s. 2

370. Larticle 72 de la mme loi est 40 2005, ch. 24, 370. Section 72 of the Act is replaced by art. 2 45 remplac par ce qui suit : the following:

2011-2012
Specially binning grain restricted

Emploi et croissance (2012) 72. The operator of a licensed terminal elevator shall not specially bin any grain except as may be authorized by regulation and in the prescribed manner. 72. Lexploitant dune installation terminale agre ne peut stocker du grain en cellule quavec une autorisation rglementaire et de la faon prvue par rglement.

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Interdiction de stockage en cellule

1994, c. 45, s. 19

371. Section 73 of the Act is replaced by 5 371. Larticle 73 de la mme loi est 5 1994, ch. 45, art. 19 the following: remplac par ce qui suit :
Priorit 73. Subject to subsection 77(3), the holder of 73. Sous rserve du paragraphe 77(3), le an elevator receipt issued in respect of grain in a dtenteur dun rcpiss visant du grain stock licensed terminal elevator is entitled, in priority dans une installation terminale agre a la to all other claims affecting the grain, to the 10 priorit pour obtenir ce grain, ou du grain se 10 grain referred to in the receipt or to grain in the trouvant dans linstallation, en mme quantit et des mmes type et grade que ceux mentionns elevator of the same kind, grade and quantity as sur son rcpiss. the grain referred to in the receipt.

Priority of claims

372. (1) Le passage du paragraphe 74(1) 372. (1) The portion of subsection 74(1) of the Act before paragraph (a) is replaced by 15 de la mme loi prcdant lalina a) est 15 remplac par ce qui suit : the following:
Discharge from elevator

74. (1) Sous rserve de larticle 86, lexDchargement 74. (1) Subject to section 86, the operator of de linstallation ploitant dune installation terminale agre a licensed terminal elevator shall without delay remplit sans dlai le vhicule de transport vis discharge into a conveyance referred to in paragraph (b), to the extent of the conveyances 20 lalina b) avec le grain mentionn sur le 20 capacity, the identical grain or grain of the same rcpiss quil a dlivr ou du grain en mme kind, grade and quantity that any elevator quantit et des mmes type et grade que ceux qui y sont prciss, si le dtenteur du rcpiss receipt issued by the operator requires if the holder of the receipt who may lawfully deliver peut lgalement livrer ce grain une autre grain referred to in that receipt to another 25 installation, ou un consignataire en un lieu 25 autre quune installation, et, la fois : elevator or to a consignee at a destination other than an elevator (2) The portion of subsection 74(1) of the (2) Le passage du paragraphe 74(1) de la English version of the Act after paragraph version anglaise de la mme loi suivant 30 lalina b) est remplac par ce qui suit : (b) is replaced by the following: (c) surrenders the elevator receipt and pays the charges accrued under this Act in respect of the grain referred to in the receipt. (c) surrenders the elevator receipt and pays 30 the charges accrued under this Act in respect of the grain referred to in the receipt.

373. The portion of section 75 of the Act 373. Le passage de larticle 75 de la mme before paragraph (a) is replaced by the 35 loi prcdant lalina a) est remplac par ce following: 35 qui suit :
Limitation on receipt and discharge

75. No operator or manager of a licensed terminal elevator shall, except with the Commissions written permission,

75. Lexploitant ou le directeur dune installation terminale agre ne peuvent, sans autorisation crite de la Commission :

Restrictions concernant la rception et le dchargement

374. (1) The portion of subsection 76(1) of 40 374. (1) Le passage du paragraphe 76(1) de la mme loi prcdant lalina a) est 40 the Act before paragraph (a) is replaced by remplac par ce qui suit : the following:

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Procedure if grain requires treatment or must be disposed of

Jobs and Growth, 2012 76. (1) If any grain in a licensed terminal elevator is found to be infested or contaminated, or to have gone or to be likely to go out of condition or otherwise to require treatment,

60-61 ELIZ. II

Marche 76. (1) Lorsquil est constat que du grain suivre stock dans une installation terminale agre est traitement ou disposition du infest ou contamin, ou avari ou fort suscepgrain avari tible de le devenir, ou requiert un traitement 5 pour toute autre raison : 2004, ch. 25, par. 107(2)(A)

2004, c. 25, s. 107(2)(E)

(2) Subsection 76(3) of the English version 5 (2) Le paragraphe 76(3) de la version of the Act is replaced by the following: anglaise de la mme loi est remplac par ce qui suit :

Costs of treatment, etc.

Costs of (3) If, under a direction given under subsec(3) If, under a direction given under subsection (1), grain referred to in an elevator receipt 10 treatment, etc. tion (1), grain referred to in an elevator receipt indicating special binning issued by the operator indicating special binning issued by the operator of a licensed terminal elevator has been treated, 10 of a licensed terminal elevator has been treated, shipped or otherwise disposed of, the costs shipped or otherwise disposed of, the costs incurred by the operator of the elevator in incurred by the operator of the elevator in complying with the direction are recoverable 15 complying with the direction are recoverable from the persons having an interest or right in from the persons having an interest or right in the grain in proportion to their respective 15 the grain in proportion to their respective interests or rights. interests or rights.

(3) Subsection 76(4) of the Act is replaced by the following:

Operator not relieved of statutory or contractual obligation

(3) Le paragraphe 76(4) de la mme loi est remplac par ce qui suit : 20

(4) Le prsent article ne libre pas lexploi(4) Nothing in this section shall be construed Responsabilit lgale ou as relieving the operator of a licensed terminal 20 tant dune installation terminale agre des contractuelle obligations que lui imposent la prsente loi ou elevator from the performance of any obligation imposed on him or her under this Act or any tout contrat aux termes duquel le grain est entr 25 ou rest en sa possession. contract under which any grain came into or remains in the operators possession. 375. (1) Subsection 77(1) of the Act is 25 375. (1) Le paragraphe 77(1) de la mme loi est remplac par ce qui suit : replaced by the following:

Compulsory removal of grain

Enlvement 77. (1) Lexploitant dune installation termi77. (1) The operator of a licensed terminal obligatoire du nale agre qui dtient une autorisation crite de elevator may, with the Commissions written grain la Commission cette fin et qui a donn, en la 30 permission, on at least 30 days notice in writing, in a form and manner prescribed, to 30 forme et selon les modalits rglementaires, un avis crit dau moins trente jours au dernier the last known holder of an elevator receipt dtenteur connu du rcpiss dlivr par lui peut issued by the operator, require the holder to take obliger celui-ci prendre livraison du grain vis delivery from the elevator of the grain referred 35 par le rcpiss. to in the receipt.

(2) Subsection 77(2) of the English version 35 (2) Le paragraphe 77(2) de la version anglaise de la mme loi est remplac par ce of the Act is replaced by the following: qui suit :
Sale of grain Sale of grain (2) If the holder of an elevator receipt issued (2) If the holder of an elevator receipt issued by the operator of a licensed terminal elevator by the operator of a licensed terminal elevator 40 fails to take delivery of the grain referred to in a fails to take delivery of the grain referred to in a notice given under subsection (1) within the 40 notice given under subsection (1) within the period for taking delivery set out in it, whether period for taking delivery set out in it, whether or not the notice has been brought to his or her or not the notice has been brought to his or her attention, the operator of the elevator may, on attention, the operator of the elevator may, on 45

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Emploi et croissance (2012) any terms that may be specified in writing by the Commission, sell the identical grain or grain of the same kind, grade and quantity. any terms that may be specified in writing by the Commission, sell the identical grain or grain of the same kind, grade and quantity.

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(3) Subsection 77(4) of the Act is replaced (3) Le paragraphe 77(4) de la mme loi est 5 by the following: 5 remplac par ce qui suit :
Warning

(4) Each elevator receipt issued by the operator of a licensed terminal elevator shall bear the warning set out in subsection 65(4).

(4) Le rcpiss dlivr par lexploitant dune installation terminale agre doit contenir lavertissement nonc au paragraphe 65(4).

Avertissement

R.S., c. 37 (4th Supp.), s. 23; 1994, c. 45, s. 21; 2011, c. 25, s. 26

376. The heading before section 79 and 376. Lintertitre prcdant larticle 79 et L.R., ch. 37 e suppl.), sections 79 and 80 of the Act are repealed. 10 les articles 79 et 80 de la mme loi sont 10 (4 23; 1994, art. ch. 45, art. 21; abrogs.
2011, ch. 25, art. 26

R.S., c. 37 (4th Supp.), s. 25(1); 1994, c. 45, s. 23 1998, c. 22, par. 25(h)(F) Application for railway cars

377. Section 82.1 of the Act and the heading before it are repealed.

377. Larticle 82.1 de la mme loi et lintertitre le prcdant sont abrogs.

L.R., ch. 37 (4e suppl.), par. 25(1); 1994, ch. 45, art. 23

378. Subsection 87(1) of the Act is replaced by the following:

378. Le paragraphe 87(1) de la mme loi 1998, ch. 22, est remplac par ce qui suit : 15 al. 25h)(F)

87. (1) One or more producers of grain, but 15 87. (1) Les producteurs qui ont une quantit Demande de wagons suffisante de grain pour remplir un wagon et qui not more than the number that the Commission peuvent lgalement le livrer une compagnie de may designate by order, may apply in writing to chemin de fer pour transport une installation the Commission, in the prescribed form, for a terminale ou de transformation, ou un 20 railway car to receive and carry grain to a terminal elevator or process elevator or to a 20 consignataire en un lieu autre quune installaconsignee at a destination other than an elevator, tion, peuvent, pourvu que leur nombre ne dpasse pas celui que peut fixer par arrt la if they have grain in sufficient quantity to fill a railway car and if it may be lawfully delivered Commission, demander par crit celle-ci, en la 25 forme rglementaire, un wagon cette fin. to a railway company for carriage to those 25 elevators or other consignee. 379. Subsection 88(1) of the Act is amended by striking out and after paragraph (a) and by adding the following after that paragraph: 379. Le paragraphe 88(1) de la mme loi est modifi par adjonction, aprs lalina a), de ce qui suit : a.1) prlever des chantillons des grains, des 30 produits craliers ou des criblures; 380. Le paragraphe 90(1) de la mme loi est remplac par ce qui suit :
1988, ch. 65, art. 127; 1994, ch. 45, art. 29

   
1988, c. 65, s. 127; 1994, c. 45, s. 29 Seizure and report

 (a.1) take samples of the grain, grain prod- 30   ucts or screenings; and

380. Subsection 90(1) of the Act is replaced by the following:

Saisie et rapport 90. (1) An inspector may seize any docu90. (1) Linspecteur peut saisir des registres ments or records that he or she has reasonable 35 ou autres documents sil a des motifs raisonnables de croire quils concernent ou tablissent la 35 grounds to believe contain or are evidence that perptration dune infraction la prsente loi et, an offence under this Act was committed and, in any event, shall without delay report to en tout tat de cause, doit sans dlai faire

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Jobs and Growth, 2012 the Commission the facts ascertained by him or her if he or she has reasonable grounds to believe that (a) any offence under this Act was committed; 5 (b) any grain, grain product or screenings in an elevator are infested or contaminated; (c) any equipment in an elevator is in such condition that grain, grain products or screenings cannot safely or accurately be weighed 10 or handled in the elevator; or (d) an elevator is in any condition that causes danger to persons or loss or deterioration of grain, grain products or screenings stored in 15 it. rapport la Commission des faits quil a constats, sil a des motifs raisonnables de croire :

60-61 ELIZ. II

a) quune infraction la prsente loi a t 5 commise; b) que du grain, des produits craliers ou des criblures se trouvant dans une installation sont infests ou contamins; c) que lquipement de linstallation est dans un tel tat que le grain, les produits craliers 10 ou les criblures ne peuvent tre pess avec prcision ou manipuls sans risque; d) que, vu son tat, linstallation est dangereuse pour les personnes ou peut entraner la perte ou la dtrioration du grain, des 15 produits craliers ou des criblures qui y sont stocks. 381. Lalina 91(1)c) de la mme loi est abrog.

381. Paragraph 91(1)(c) of the Act is repealed.

1994, c. 45, s. 30

382. (1) Le passage du paragraphe 93(1) 20 1994, ch. 45, 382. (1) The portion of subsection 93(1) of art. 30 de la mme loi prcdant lalina b) est the Act before paragraph (b) is replaced by the following: 20 remplac par ce qui suit : 93. (1) Si elle a des motifs raisonnables de 93. (1) If, on receiving the report of an Restriction de lexploitation et croire la perptration dune infraction la inspector under section 90 or on making an suspension de la prsente loi par un titulaire de licence, 25 licence investigation under section 91, the Commission has reasonable grounds to believe that a licensee lomission par celui-ci de se conformer une has failed to comply with any condition of a 25 condition de la licence ou lexistence de toute licence or has committed an offence under this situation vise lun des alinas 90(1)b) d), la Act or that a condition referred to in paragraph Commission peut, par arrt, sur rception du 90(1)(b), (c) or (d) exists in a licensed elevator, rapport dinspection prvu larticle 90 ou au 30 the Commission may, by order, cours dune enqute effectue au titre de (a) require that any grain, grain product or 30 larticle 91 : screenings in the elevator be weighed and inspected, for the purpose of determining the amount in stock of the grain, grain product or screenings, as the case may be, in the elevator, by the licensee or a person author- 35 ized by the Commission and, to permit the weighing and inspection, prohibit, for any period not exceeding 30 days that is specified in the order, the receipt into or removal from the premises of the elevator, or both, of any 40 grain, grain products or screenings; (2) The portion of subsection 93(1) of the French version of the Act after paragraph (a) is replaced by the following: a) exiger que le titulaire de licence ou toute autre personne habilite par elle effectue une pese et une inspection du grain, des produits 35 craliers ou des criblures entreposs dans une installation en vue den dterminer limportance des stocks et interdire, pour permettre la pese et linspection, pour une priode maximale de trente jours fixe par 40 larrt, toute entre et sortie de telles marchandises; (2) Le passage du paragraphe 93(1) de la version franaise de la mme loi suivant 45 lalina a) est remplac par ce qui suit :

Restriction of operations and suspension of licence

2011-2012

Emploi et croissance (2012) b) dans le cas de toute situation vise lun des alinas 90(1)b) d) : (i) exiger quil soit remdi la situation selon les modalits quelle prcise dans 5 larrt, (ii) exiger que le grain, les produits craliers ou les criblures se trouvant dans linstallation et mentionns dans larrt soient stocks, ou quil en soit dispos, de 10 la manire quelle juge quitable, (iii) interdire, pour une priode maximale de trente jours fixe par larrt, tout usage particulier de linstallation ou de son quipement; c) suspendre, son apprciation, quelle 15 exerce ou non les pouvoirs que lui confrent les alinas a) et b), la licence en cause pour une priode maximale de trente jours fixe par larrt. b) dans le cas de toute situation vise lun des alinas 90(1)b) d) : (i) exiger quil soit remdi la situation selon les modalits quelle prcise dans 5 larrt, (ii) exiger que le grain, les produits craliers ou les criblures se trouvant dans linstallation et mentionns dans larrt soient stocks, ou quil en soit dispos, de 10 la manire quelle juge quitable, (iii) interdire, pour une priode maximale de trente jours fixe par larrt, tout usage particulier de linstallation ou de son quipement; c) suspendre, son apprciation, quelle 15 exerce ou non les pouvoirs que lui confrent les alinas a) et b), la licence en cause pour une priode maximale de trente jours fixe par larrt.

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383. Subsection 95(1) of the Act is re- 20 383. Le paragraphe 95(1) de la mme loi 20 placed by the following: est remplac par ce qui suit :
Revocation of licence

95. (1) The Commission may, by order, 95. (1) La Commission peut, par arrt, Rvocation des licences revoke a licence to operate an elevator or a rvoquer une licence dexploitation dune installation ou de ngociant en grains, dans les cas licence to carry on business as a grain dealer, as 25 25 suivants : the case may be, if (a) the licensee has failed or refused to comply with any requirement of an order, in relation to the operation of an elevator, made under subsection 93(1) or paragraph 94(3)(b); (b) the licensee or the manager of a licensed 30 elevator is found guilty of an offence under this Act;  (c) the licensee has failed to maintain their    security as required by subsection 45.1(1); (d) the licensee has failed to obtain addi- 35 tional security as required by any order made under subsection 49(1); or  (e) the licensee has failed to comply with any    condition of a licence. a) il y a eu dfaut du titulaire de se conformer un arrt, relatif lexploitation dune installation, pris en application du paragraphe 93(1) ou de lalina 94(3)b); b) le titulaire ou le directeur de linstallation 30 agre est dclar coupable dune infraction la prsente loi; c) le titulaire na pas maintenu la garantie exige par le paragraphe 45.1(1); d) le titulaire na pas obtenu la garantie 35 supplmentaire exige par larrt vis au paragraphe 49(1); e) le titulaire a omis de se conformer une condition de la licence.

384. Section 97 of the Act is amended by 40 384. Lalina 97c) de la mme loi est 40 adding and after paragraph (a), by strikabrog. ing out and at the end of paragraph (b) and by repealing paragraph (c).

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Jobs and Growth, 2012 385. Subsection 111(2) of the Act is repealed. 385. Le paragraphe 111(2) de la mme loi est abrog. 386. Les articles 113 et 114 de la mme loi sont abrogs.

60-61 ELIZ. II

1998, c. 22, par. 25(s)(F) R.S., c. 37 (4th Supp.), s. 28(E)

386. Sections 113 and 114 of the Act are repealed.

1998, ch. 22, al. 25s)(F)

387. Paragraph 115(d) of the Act is 5 387. Lalina 115d) de la mme loi est 5 L.R., ch. 37 (4e suppl.), remplac par ce qui suit : replaced by the following: art. 28(A) (d) direct that any grade established under this Act be assigned only to grain being officially inspected on discharge from a 10 terminal elevator; 388. (1) Paragraph 116(1)(i) of the Act is replaced by the following: (i) prescribing the procedure to be followed on appeals as to grades of grain; d) ordonner que lattribution dun grade du grain au titre de la prsente loi soit subordonne son inspection officielle lors de son dchargement dune installation terminale; 10 388. (1) Lalina 116(1)i) de la mme loi est remplac par ce qui suit : i) tablir la procdure suivre pour les appels interjets relativement aux grades de 15 grain;
1994, ch. 45, par. 33(4); 2001, ch. 4, art. 89(A)

1994, c. 45, s. 33(4); 2001, c. 4, s. 89(E)

(2) Paragraphs 116(1)(k) and (k.1) of the 15 (2) Les alinas 116(1)k) et k.1) de la mme Act are replaced by the following: loi sont remplacs par ce qui suit : (k) respecting the security to be obtained, by way of bond, suretyship, insurance or otherwise, for the purposes of subsection 45.1(1); k) rgir, pour lapplication du paragraphe 45.1(1), la garantie obtenir, sous forme notamment de cautionnement ou dassurance; 20 k.1) prciser les personnes ou catgories de personnes pouvant raliser ou recouvrer la garantie obtenue par un titulaire de licence; k.2) prciser les conditions de la ralisation ou du recouvrement de la garantie obtenue 25 par un titulaire de licence; k.3) soustraire un titulaire de licence lobligation dobtenir une garantie; 389. (1) Lalina 118a) de la mme loi est remplac par ce qui suit : 30 a) rgir, sous rserve des dcrets pris par le gouverneur en conseil en vertu de larticle 115, laffectation des wagons disponibles aux installations terminales et aux points dexp35 dition dune ligne de chemin de fer; a.1) soustraire un titulaire de licence lobligation dobtenir une garantie; a.2) obliger, pour lapplication du paragraphe 49(1), un titulaire de licence obtenir, dans le dlai quelle juge raisonnable, la 40 garantie supplmentaire quelle estime suffisante;

  (k.1) specify the person or class of persons 20  who may realize on or enforce security   obtained by a licensee;   (k.2) specify conditions related to realizing   on or enforcing security obtained by a   25 licensee;   (k.3) exempt a licensee from the requirement    to obtain security; 389. (1) Paragraph 118(a) of the Act is replaced by the following: (a) subject to any order made by the 30 Governor in Council under section 115, governing the allocation of available railway cars to terminal elevators and among shipping points on any line of railway;  (a.1) exempting a licensee from the require- 35   ment to obtain security;   (a.2) requiring a licensee to obtain, within   any period that the Commission considers   reasonable, any additional security for the   purposes of subsection 49(1) that it considers 40   sufficient;

2011-2012

Emploi et croissance (2012) (2) Section 118 of the Act is amended by adding the following after paragraph (b):                  (b.1) requiring an operator of a licensed   terminal elevator to cause grain to be weighed   or inspected by a third party authorized by the 5  Commission and chosen by the operator or   cause it to be officially weighed or officially   inspected, or any combination of those, and   specifying the manner of weighing or in-   specting; 10 (3) Paragraph 118(f) of the Act is replaced by the following: (f) providing for the equitable apportionment, among shippers, of elevator storage space in licensed terminal elevators; 15 Related Amendments (2) Larticle 118 de la mme loi est modifi par adjonction, aprs lalina b), de ce qui suit : b.1) obliger lexploitant dune installation terminale agre faire procder la pese 5 ou linspection du grain reu linstallation par un tiers qui est autoris par la Commission et quil choisit, ou sa pese ou son inspection officielles, ou toute combinaison de ces peses et inspections, et prvoir la 10 faon de procder; (3) Lalina 118f) de la mme loi est remplac par ce qui suit : f) pourvoir la rpartition quitable, entre les expditeurs, de lespace de stockage dans les 15 installations terminales agres; Modifications connexes Loi modifiant la Loi sur les grains du Canada et la Loi sur les sanctions administratives pcuniaires en matire dagriculture et dagroalimentaire et abrogeant la Loi sur les marchs de grain terme

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1998, c. 22

An Act to amend the Canada Grain Act and the Agriculture and Agri-food Administrative Monetary Penalties Act and to repeal the Grain Futures Act

1998, ch. 22

390. (1) Le paragraphe 1(1) de la Loi 390. (1) Subsection 1(1) of An Act to modifiant la Loi sur les grains du Canada et amend the Canada Grain Act and the Agrila Loi sur les sanctions administratives pcuculture and Agri-Food Administrative Moneniaires en matire dagriculture et dagroali- 20 tary Penalties Act and to repeal the Grain Futures Act, chapter 22 of the Statutes of 20 mentaire et abrogeant la Loi sur les marchs de grain terme, chapitre 22 des Lois du Canada, 1998, is repealed. Canada (1998), est abrog. (2) Subsection 1(3) of the Act is replaced by the following: (2) Le paragraphe 1(3) de la mme loi est remplac par ce qui suit : 25

(3) Larticle 2 de la mme loi est modifi (3) Section 2 of the Act is amended by adding the following in alphabetical order: 25 par adjonction, selon lordre alphabtique, de ce qui suit :
penalty sanction

penalty means an administrative monetary penalty imposed under the Agriculture and Agri-Food Administrative Monetary Penalties Act for a violation;

sanction Sanction administrative pcuniaire sanction inflige pour une violation au titre de la Loi sur 30 penalty les sanctions administratives pcuniaires en matire dagriculture et dagroalimentaire.

violation violation

violation means any contravention of this Act 30 violation Contravention la prsente loi ou violation violation ses rglements ou un arrt punissable sous le or the regulations or any order that may be rgime de la Loi sur les sanctions adminis- 35 proceeded with in accordance with the Agricultratives pcuniaires en matire dagriculture et ture and Agri-Food Administrative Monetary dagroalimentaire. Penalties Act; 391. Sections 2 to 5 of the Act are replaced 35 391. Les articles 2 5 de la mme loi sont remplacs par ce qui suit : by the following:

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1994, c. 45, s. 10

Jobs and Growth, 2012 5. Subsection 46(3) of the Act is replaced by the following: 5. Le paragraphe 46(3) de la mme loi est remplac par ce qui suit :

60-61 ELIZ. II
1994, ch. 45, art. 10

Refusal of licence convictions

(3) The Commission may refuse to issue a Refus de (3) Elle peut enfin refuser de dlivrer une dlivrance licence to any applicant who, within the 12 licence toute personne dclare coupable dclarations de months immediately before the application for 5 dune infraction la prsente loi ou responsable 5 responsabilit et de culpabilit dune violation dans les douze mois qui the licence, has been convicted of an offence prcdent la demande lorsquelle est convaincue under this Act or has been found to have que cela serait contraire lintrt public. committed a violation if the Commission is satisfied that it would not be in the public interest to issue a licence to the applicant. 10 392. Subsections 6(1) and (2) of the Act are repealed. 393. Section 7 of the Act is repealed. 394. Section 10 of the Act is repealed. 392. Les paragraphes 6(1) et (2) de la mme loi sont abrogs. 10 393. Larticle 7 de la mme loi est abrog. 394. Larticle 10 de la mme loi est abrog.

395. Section 15 of the Act is replaced by 15 395. Larticle 15 de la mme loi est remplac par ce qui suit : the following: 15. The Act is amended by adding the following after section 68:
Interpretation

15. La mme loi est modifie par adjonc- 15 tion, aprs larticle 68, de ce qui suit :

Disposition 68.1 For greater certainty, in sections 60 to 68.1 Il est entendu quaux articles 60 68, interprtative 68, licensed primary elevator means a primary 20 installation primaire agre sentend uniquement dune installation primaire dont lexelevator operating under a primary elevator ploitation est autorise au titre dune licence 20 licence referred to in paragraph 42(a). vise lalina 42a).

396. Section 16 of the Act is repealed.

396. Larticle 16 de la mme loi est abrog.

397. Larticle 18 de la mme loi est 397. Section 18 of the Act is replaced by 25 remplac par ce qui suit : the following:
1988, c. 65, s. 127; 1994, c. 45, s. 29 Seizure and report

18. Section 90 of the Act is replaced by the following:

18. Larticle 90 de la mme loi est rem- 25 1998, ch. 65, art. 127; 1994, plac par ce qui suit : ch. 45, art. 29

Saisie et rapport 90. (1) Linspecteur peut saisir des registres 90. (1) An inspector may seize any docuou autres documents sil a des motifs raisonnaments or records that he or she has reasonable grounds to believe contain or are evidence that 30 bles de croire quils concernent ou tablissent la an offence under this Act or a violation was perptration dune infraction la prsente loi ou 30 committed and, in any event, shall without dune violation, et, en tout tat de cause, doit sans dlai faire rapport la Commission des delay report to the Commission the facts faits quil a constats, sil a des motifs ascertained by him or her if he or she has 35 raisonnables de croire : reasonable grounds to believe that

(a) any offence under this Act or any violation was committed; (b) any grain, grain product or screenings in an elevator are infested or contaminated;

a) quune infraction la prsente loi ou une 35 violation a t commise; b) que du grain, des produits craliers ou des criblures se trouvant dans une installation sont infests ou contamins;

2011-2012

Emploi et croissance (2012) (c) any equipment in an elevator is in such condition that grain, grain products or screenings cannot safely or accurately be weighed or handled in the elevator; or (d) an elevator is in any condition that causes 5 danger to persons or loss or deterioration of grain, grain products or screenings stored in it. c) que lquipement de linstallation est dans un tel tat que le grain, les produits craliers ou les criblures ne peuvent tre pess avec prcision ou manipuls sans risque; d) que, vu son tat, linstallation est dange- 5 reuse pour les personnes ou peut entraner la perte ou la dtrioration du grain, des produits craliers ou des criblures qui y sont stocks.

327

Detention

(2) Le dlai maximal de rtention des regis- 10 Rtention (2) Documents or records seized under subsection (1) shall not be detained after the 10 tres ou autres documents mentionns au paragraphe (1) est de trente jours aprs la saisie, expiration of 30 days from the seizure unless moins que pendant cette priode des poursuites before that time proceedings in respect of an aient t intentes pour une infraction la offence under this Act or a violation, in respect of which the documents or records contain or prsente loi ou une violation dont ces docu- 15 are evidence, have been instituted, in which 15 ments font preuve, auquel cas il peut tre event the documents or records may be detained prolong jusqu laboutissement des poursuiuntil the proceedings are finally concluded. tes. 398. Section 19 of the Act is replaced by the following: 398. Larticle 19 de la mme loi est 20 remplac par ce qui suit :
1994, ch. 45, art. 30

1994, c. 45, s. 30

19. Subsection 93(1) of the Act is replaced 20 19. Le paragraphe 93(1) de la mme loi est by the following: remplac par ce qui suit :

Restriction of operations and suspension of licence

93. (1) If, on receiving the report of an 93. (1) Si elle a des motifs raisonnables de Restriction de lexploitation et inspector under section 90 or on making an croire la perptration dune infraction la suspension de la prsente loi ou dune violation par un titulaire 25 licence investigation under section 91, the Commission has reasonable grounds to believe that a licensee 25 de licence, lomission par celui-ci de se has failed to comply with any condition of a conformer une condition de la licence ou lexistence de toute situation vise lun des licence or has committed an offence under this Act or committed a violation or that a condition alinas 90(1)b) d), la Commission peut, par referred to in paragraph 90(1)(b), (c) or (d) arrt, sur rception du rapport dinspection 30 exists in a licensed elevator, the Commission 30 prvu larticle 90 ou au cours dune enqute may, by order, effectue au titre de larticle 91 : (a) require that any grain, grain product or screenings in the elevator be weighed and inspected, for the purpose of determining the amount in stock of the grain, grain product or 35 screenings, as the case may be, in the elevator, by the licensee or a person authorized by the Commission and, to permit the weighing and inspection, prohibit, for any period not exceeding 30 days that is specified 40 in the order, the receipt into or removal from the premises of the elevator, or both, of any grain, grain products or screenings; (b) in the case of a condition referred to in 45 paragraph 90(1)(b), (c) or (d), a) exiger que le titulaire de licence ou toute autre personne habilite par elle effectue une pese et une inspection du grain, des produits 35 craliers ou des criblures entreposs dans une installation en vue den dterminer limportance des stocks et interdire, pour permettre la pese et linspection, pour une priode maximale de trente jours fixe par 40 larrt, toute entre et sortie de telles marchandises; b) dans le cas de toute situation vise lun des alinas 90(1)b) d) :

328

Jobs and Growth, 2012 (i) require that the condition be remedied in the manner and within the time that is specified in the order, (ii) require that the grain, grain products or screenings in the elevator that are specified 5 in the order be stored or disposed of in any manner that the Commission considers equitable, and (iii) prohibit, for any period not exceeding 30 days that is specified in the order, any 10 particular use of the elevator or its equipment; and (c) whether or not the Commission exercises any of the powers conferred by paragraphs (a) and (b), in its discretion, suspend the 15 licence to operate the elevator or the licence to carry on business as a grain dealer for any period not exceeding 30 days that is specified in the order. (i) exiger quil soit remdi la situation selon les modalits quelle prcise dans larrt,

60-61 ELIZ. II

(ii) exiger que le grain, les produits craliers ou les criblures se trouvant dans 5 linstallation et mentionns dans larrt soient stocks, ou quil en soit dispos, de la manire quelle juge quitable, (iii) interdire, pour une priode maximale de trente jours fixe par larrt, tout usage 10 particulier de linstallation ou de son quipement; c) suspendre, son apprciation, quelle exerce ou non les pouvoirs que lui confrent les alinas a) et b), la licence en cause pour 15 une priode maximale de trente jours fixe par larrt.

399. Section 21 of the Act is replaced by 20 399. Larticle 21 de la mme loi est the following: remplac par ce qui suit : 21. Subsection 95(1) of the Act is replaced by the following:
Revocation of licence

21. Le paragraphe 95(1) de la mme loi est 20 remplac par ce qui suit :

95. (1) The Commission may, by order, 95. (1) La Commission peut, par arrt, Rvocation des licences revoke a licence to operate an elevator or to 25 rvoquer une licence dexploitation dune inscarry on business as a grain dealer, as the case tallation ou de ngociant en grains, dans les cas may be, if suivants : 25 (a) the licensee has failed or refused to comply with any requirement of an order made under subsection 93(1), in relation to 30 the operation of the elevator or any order made under paragraph 94(3)(b); (b) the licensee or the manager of a licensed elevator is found guilty of an offence under this Act or has committed a violation; 35   (c) the licensee has failed to maintain their  security as required by subsection 45.1(1); (d) the licensee has failed to obtain additional security as required by any order made 40 under subsection 49(1); or   (e) the licensee has failed to comply with any  condition of a licence. 400. Section 22 of the English version of the Act is replaced by the following: 400. Larticle 22 de la version anglaise de 40 la mme loi est remplac par ce qui suit : a) il y a eu dfaut du titulaire de se conformer un arrt, relatif lexploitation dune installation, pris en application du paragraphe 93(1) ou de lalina 94(3)b); b) le titulaire ou le directeur de linstallation 30 agre est dclar coupable dune infraction la prsente loi ou responsable dune violation; c) le titulaire na pas maintenu la garantie exige par le paragraphe 45.1(1); d) le titulaire na pas obtenu la garantie 35 supplmentaire exige par larrt vis au paragraphe 49(1); e) le titulaire a omis de se conformer une condition de la licence.

2011-2012

Emploi et croissance (2012) 22. Paragraph 97(a) of the Act is replaced by the following: (a) for the payment, by any complainant, licensee or other person to whom the jurisdiction of the Commission extends, of 5 compensation to any person for loss or damage sustained by that person resulting from a violation or a contravention of or failure to comply with any provision of this Act or any regulation, order or licence made 10 or issued under this Act; and 401. Section 23 of the Act is replaced by the following: 22. Paragraph 97(a) of the Act is replaced by the following : (a) for the payment, by any complainant, licensee or other person to whom the jurisdiction of the Commission extends, of 5 compensation to any person for loss or damage sustained by that person resulting from a violation or a contravention of or failure to comply with any provision of this Act or any regulation, order or licence made 10 or issued under this Act; and 401. Larticle 23 de la mme loi est remplac par ce qui suit :

329

R.S., c. 37 (4th Supp.), s. 27; 1988, c. 65, s. 131 Offence and punishment

23. Sections 107 to 109 of the Act are 23. Les articles 107 109 de la mme loi L.R., ch. 37 e suppl.), 15 (4 27; 1988, replaced by the following: 15 sont remplacs par ce qui suit : art.
ch. 65, art. 131

107. Every person who contravenes any 107. Quiconque enfreint une disposition de Infraction et peine provision of this Act or of the regulations or la prsente loi, des rglements ou dun arrt de any order of the Commission, other than an la Commission ne portant pas paiement dargent order for the payment of any money or ou rpartition de perte commet une infraction et 20 apportionment of any loss, is guilty of 20 encourt, sur dclaration de culpabilit : (a) an offence punishable on summary conviction and liable to a fine not exceeding $50,000 or to imprisonment for a term not exceeding six months, or to both; or (b) an indictable offence and liable to a fine 25 not exceeding $250,000 or to imprisonment for a term not exceeding two years, or to both. a) par procdure sommaire, une amende maximale de 50 000 $ et un emprisonnement maximal de six mois, ou lune de ces peines; b) par mise en accusation, une amende maximale de 250 000 $ et un emprisonnement 25 maximal de deux ans, ou lune de ces peines.

Offence or violation by manager, employee or agent

108. (1) Any manager of an elevator or any 108. (1) Le directeur dune installation ou Infraction ou violation dun other employee or agent or mandatary of the 30 tout autre employ ou mandataire de lexploidirecteur ou dun employ operator or licensee of an elevator, who does tant ou du titulaire dune licence dexploitation any act or thing directed to the commission of qui agit en vue de la perptration dune 30 an offence under this Act or a violation by the infraction la prsente loi ou dune violation operator or licensee is a party to and guilty of par lexploitant ou le titulaire de la licence est the offence or violation, as the case may be. 35 considr comme coauteur de linfraction ou de la violation. (2) Any employee or agent or mandatary of a (2) Lemploy ou le mandataire dun ngo- 35 Infraction ou violation dun ciant en grains titulaire dune licence qui agit en licensed grain dealer who does any act or thing employ ou dun mandataire vue de la perptration dune infraction la directed to the commission of an offence under prsente loi ou dune violation par le ngociant this Act or a violation by the dealer is a party to and guilty of the offence or violation, as the case 40 est considr comme coauteur de linfraction ou 40 de la violation. may be. 109. In any prosecution for an offence under this Act or a violation, a document purporting to have been signed by a commissioner or any 109. Dans les poursuites pour infraction la prsente loi ou violation, un document paraissant avoir t sign par un commissaire, un
Preuve documentaire

Offence or violation by employee or agent

Documentary evidence

330

Jobs and Growth, 2012

60-61 ELIZ. II

dirigeant ou un employ de la Commission officer or employee of the Commission in the agissant dans lexercice de ses fonctions course of the performance of his or her duties is constitue la preuve des faits qui y sont noncs evidence of the facts stated in the document sans quil soit ncessaire de prouver lauthentiwithout proof of the signature or of the official character of the person appearing to have signed 5 cit de la signature qui y est appose ou la 5 qualit officielle du signataire. the document. 402. Subsections 24(2) and (3) of the Act are repealed.
2001, c. 4

402. Les paragraphes 24(2) et (3) de la mme loi sont abrogs. Loi dharmonisation no 1 du droit fdral avec le droit civil
2001, ch. 4

Federal LawCivil Law Harmonization Act, No. 1

403. Section 174 of the Federal LawCivil 403. Larticle 174 de la Loi dharmonisaLaw Harmonization Act, No. 1 is repealed. 10 tion no 1 du droit fdral avec le droit civil est 10 abrog.
2004, c. 25

Federal LawCivil Law Harmonization Act, No. 2 404. Section 207 of the Federal LawCivil Law Harmonization Act, No. 2 is repealed. Transitional Provisions

Loi dharmonisation no 2 du droit fdral avec le droit civil 404. Larticle 207 de la Loi dharmonisation no 2 du droit fdral avec le droit civil est abrog. Dispositions transitoires

2004, ch. 25

Transfer elevators

405. As of the day on which subsection 405. compter de la date dentre en 15 Installation ou silo de 351(1) comes into force, any reference to a vigueur du paragraphe 351(1), la mention transbordement transfer elevator is to be read as a reference 15 dune installation de transbordement ou dun to a terminal elevator in any order, licence, silo de transbordement vaut mention dune elevator receipt or other document made or installation terminale ou dun silo terminal issued under the Canada Grain Act. respectivement dans les arrts, licences, 20 rcpisss et autres documents dlivrs, pris ou tablis, selon le cas, en vertu de la Loi sur les grains du Canada. 406. Despite sections 358 and 359, sections 406. Malgr les articles 358 et 359, les Appels 39 to 41 of the Canada Grain Act, as they read 20 articles 39 41 de la Loi sur les grains du 25 immediately before the day on which section Canada, dans leur version antrieure la 358 comes into force, continue to apply in date dentre en vigueur de larticle 358, relation to official inspections made under continuent de sappliquer aux inspections that Act before that day, and the mandate of officielles effectues sous le rgime de cette loi the members of the grain appeal tribunals is 25 avant cette date; les membres des tribunaux 30 extended for that purpose and the members dappel sont reconduits dans leur mandat continue to receive the allowance and exces fins et continuent de toucher le traitement penses to which they are entitled. et les indemnits auxquels ils ont droit. 407. Every licensee who has given security 407. Un titulaire de licence qui a donn Nouvelle under the Canada Grain Act before the 30 une garantie sous le rgime de la Loi sur les 35 garantie coming into force of section 362, shall obtain grains du Canada, avant lentre en vigueur security as required by subsection 45.1(1), as de larticle 362, doit obtenir la garantie enacted by that section, within 90 days after exige par le paragraphe 45.1(1), dict par the day on which section 362 comes into force. 35

Appeals

New security

2011-2012

Emploi et croissance (2012) cet article, dans les quatre-vingt-dix jours suivant la date dentre en vigueur du mme article.

331

Security

408. Security given under the Canada Garantie 408. Les garanties donnes sous le rgime Grain Act before the day on which section de la Loi sur les grains du Canada, avant la 5 362 comes into force may be retained for the date dentre en vigueur de larticle 362, duration of its validity but in no case for no peuvent tre retenues compter de cette date more than 90 days from the day on which 5 pour la dure de leur validit, sans jamais that section comes into force and used for any toutefois dpasser quatre-vingt-dix jours, et purpose for which it was given. utilises aux fins auxquelles elles ont t 10 donnes. 409. An elevator receipt issued by the 409. Le rcpiss dlivr, conformment Aucun transfert entre dtenteurs operator of a licensed transfer elevator in aux rglements pris au titre de la Loi sur les the form prescribed under the Canada Grain 10 grains du Canada, par lexploitant dune Act that has clearly appearing on the face of installation de transbordement agre avant 15 it the words Not Negotiable before the day la date dentre en vigueur de larticle 385 et on which section 385 comes into force is not portant, au recto, la mention non ngoto be transferred from holder to holder by ciable ne peut tre transfr un nouveau the endorsement and delivery of the docu- 15 dtenteur par endossement et remise du ment to the endorsee. document au cessionnaire. 20 Coming into Force Entre en vigueur
Dcret

No transfer from holder to holder

Order in council

410. The provisions of this Division, other 410. Les dispositions de la prsente secthan sections 390 to 409, come into force on a tion, lexception des articles 390 409, day or days to be fixed by the Governor in entrent en vigueur la date ou aux dates Council. 20 fixes par dcret. DIVISION 20 SECTION 20 LOI SUR LES GARANTIES INTERNATIONALES
PORTANT SUR DES MATRIELS DQUIPEMENT MOBILES (MATRIELS DQUIPEMENT ARONAUTIQUES)

2005, c. 3

INTERNATIONAL INTERESTS IN MOBILE EQUIPMENT (AIRCRAFT EQUIPMENT) ACT

2005, ch. 3

Amendments to the Act 411. Subsection 4(2) of the International Interests in Mobile Equipment (aircraft equipment) Act is replaced by the following:

Modification de la loi 411. Le paragraphe 4(2) de la Loi sur les 25 garanties internationales portant sur des matriels dquipement mobiles (matriels dquipement aronautiques) est remplac par ce qui suit :

Exception

(2) Le paragraphe (1) ne sapplique pas 30 Exception (2) Subsection (1) does not apply in respect of Articles 47 to 62 of the Convention and 25 toutefois aux articles 47 62 de la Convention et aux articles XXVI XXXVII du Protocole Articles XXVI to XXXVII of the Aircraft Protocol. aronautique. 412. Section 6 of the Act is replaced by the following: 412. Larticle 6 de la mme loi est rem35 plac par ce qui suit :
Incompatibilit

Inconsistent laws

6. (1) Subject to subsection (2), a provision 30 6. (1) Sous rserve du paragraphe (2), les of this Act or of the regulations, or a provision dispositions de la prsente loi et des rglements, of the Convention or Aircraft Protocol given ainsi que les dispositions de la Convention et du

332

Jobs and Growth, 2012 force of law by section 4, that is inconsistent with any other law prevails over the other law to the extent of the inconsistency. Protocole aronautique auxquelles larticle 4 donne force de loi, lemportent sur toute rgle de droit incompatible.

60-61 ELIZ. II

Exception

   (2) A provision referred to in any of the  (2) Les dispositions de la Loi rglementant Exception   following paragraphs (a) to (f) that is incon- 5certaines drogues et autres substances, des 5   sistent with a provision of this Act or of the parties II.1 et XII.2 et des articles 487   regulations, or with a provision of the Conven- 490.01 et 490.1 490.9 du Code criminel, de   tion or Aircraft Protocol given force of law by la Loi sur les licences dexportation et dim  section 4, prevails over the provision of this portation, de la Loi sur les mesures conomi  Act, the regulations, the Convention or the 10ques spciales et de la Loi sur les Nations 10   Aircraft Protocol to the extent of the incon- Unies, ainsi que de leurs rglements dapplica  tion, lemportent sur toute disposition incompasistency:      (a) a provision of the Controlled Drugs and tible de la prsente loi ou des rglements ainsi que sur toute disposition incompatible de la    Substances Act; Convention ou du Protocole aronautique 15     (b) a provision of Part II.1 or XII.2 or any of 15laquelle larticle 4 donne force de loi.   sections 487 to 490.01 and 490.1 to 490.9 of   the Criminal Code;    (c) a provision of the Export and Import   Permits Act;    (d) a provision of the Special Economic 20   Measures Act;   (e) a provision of the United Nations Act;    (f) a provision of any regulations made for   the purposes of a provision referred to in any   of paragraphs (a) to (e). 25 413. The Act is amended by adding the following after section 9: 413. La mme loi est modifie par adjonction, aprs larticle 9, de ce qui suit :

Article XI of Aircraft Protocol

    TRANSITIONAL PROVISION DISPOSITION TRANSITOIRE      9.1 Article XI of the Aircraft Protocol does  9.1 Larticle XI du Protocole aronautique ne Article XI du   not apply to an insolvency-related event that sapplique pas une situation dinsolvabilit qui 20 Protocole   aronautique occurs before the day on which subsection 4(1) 30survient avant la date dentre en vigueur du   comes into force. paragraphe 4(1). Consequential Amendments Modifications corrlatives Loi sur la faillite et linsolvabilit
L.R., ch. B-3

R.S., c. B-3 2005, c. 3, s. 11

Bankruptcy and Insolvency Act 414. The definition aircraft objects in section 2 of the Bankruptcy and Insolvency Act is repealed.

414. La dfinition de biens aronauti2005, ch. 3, art. 11 ques , larticle 2 de la Loi sur la faillite et linsolvabilit, est abroge. 25
2005, ch. 47, par. 43(2)

2005, c. 47, s. 43(2)

415. Paragraph 65.1(4)(c) of the Act is 35 415. Lalina 65.1(4)c) de la mme loi est repealed. abrog.

2011-2012
2005, c. 3, s. 12, c. 47, ss. 60(1) and (2)(E)

Emploi et croissance (2012) 416. Paragraph 69(2)(d) of the Act is repealed. 417. Paragraph 69.1(2)(d) of the Act is repealed. 416. Lalina 69(2)d) de la mme loi est abrog. 417. Lalina 69.1(2)d) de la mme loi est abrog.

333
2005, ch. 3, art. 12, ch. 47, par. 60(1) et (2)(A) 2005, ch. 3, art. 13, ch. 47, par. 61(1) et (2)(A)

2005, c. 3, s. 13, c. 47, ss. 61(1) and (2)(E)

2005, c. 47, s. 62(2)

418. (1) The portion of subsection 69.3(2) 5 418. (1) Le passage du paragraphe 69.3(2) 5 2005, ch. 47, par. 62(2) de la mme loi prcdant lalina a) est of the Act before paragraph (a) is replaced by remplac par ce qui suit : the following: (2) Sous rserve des articles 79 et 127 135 Cranciers (2) Subject to sections 79 and 127 to 135 and garantis et du paragraphe 248(1), la faillite dun dbiteur subsection 248(1), the bankruptcy of a debtor does not prevent a secured creditor from 10 na pas pour effet dempcher un crancier 10 garanti de raliser sa garantie ou de faire toutes realizing or otherwise dealing with his or her autres oprations son gard tout comme il security in the same manner as he or she would aurait pu le faire en labsence du prsent article, have been entitled to realize or deal with it if moins que le tribunal nen dcide autrement. this section had not been passed, unless the court otherwise orders, but in so ordering the 15 Tout report ordonn cet gard doit toutefois 15 tre conforme aux rgles suivantes : court shall not postpone the right of the secured creditor to realize or otherwise deal with his or her security, except as follows: (2) Le paragraphe 69.3(3) de la mme loi (2) Subsection 69.3(3) of the Act is repealed. 20 est abrog. Companies Creditors Arrangement Act 419. The definition aircraft objects in subsection 2(1) of the Companies Creditors Arrangement Act is repealed. 420. Section 11.07 of the Act is repealed. Loi sur les arrangements avec les cranciers des compagnies
2005, ch. 47, par. 62(3)

Secured creditors

2005, c. 47, s. 62(3)

R.S., c. C-36

L.R., ch. C-36

2005, c. 3, s. 15

419. La dfinition de biens aronauti2005, ch. 3, ques , au paragraphe 2(1) de la Loi sur les 20 art. 15 arrangements avec les cranciers des compagnies, est abroge. 420. Larticle 11.07 de la mme loi est abrog.
2005, ch. 47, art. 128

2005, c. 47, s. 128 2005, c. 47, s. 131; 2007, c. 36, s. 77

421. Paragraph 34(4)(c) of the Act is 25 421. Lalina 34(4)c) de la mme loi est 25 2005, ch. 47, art. 131; 2007, abrog. repealed. ch. 36, art. 77 Winding-up and Restructuring Act Loi sur les liquidations et les restructurations
L.R., ch. W-11; 1996, ch. 6, art. 134

R.S., c. W-11; 1996, c. 6, s. 134

2005, c. 3, s. 17

422. The definition aircraft objects in subsection 2(1) of the Winding-up and Restructuring Act is repealed. 423. Section 22.2 of the Act is repealed. 30

422. La dfinition de biens aronauti2005, ch. 3, art. 17 ques , au paragraphe 2(1) de la Loi sur les liquidations et les restructurations, est abroge. 30 423. Larticle 22.2 de la mme loi est abrog.
2005, ch. 3, art. 18

2005, c. 3, s. 18

334 Coming into Force

Order in council

Jobs and Growth, 2012 Entre en vigueur 424. Les articles 414 423 entrent en vigueur la date fixe par dcret. SECTION 21 LOI CANADIENNE SUR LVALUATION ENVIRONNEMENTALE (2012)

60-61 ELIZ. II

424. Sections 414 to 423 come into force on a day to be fixed by order of the Governor in Council. DIVISION 21

Dcret

2012, c. 19, s. 52

CANADIAN ENVIRONMENTAL ASSESSMENT ACT, 2012

2012, ch. 19, art. 52

425. Subparagraph 5(1)(c)(i) of the French 425. Le sous-alina 5(1)c)(i) de la version version of the Canadian Environmental As- 5 franaise de la Loi canadienne sur lvaluasessment Act, 2012 is replaced by the followtion environnementale (2012) est remplac 5 ing: par ce qui suit : (i) en matire sanitaire et socio-conomique, (i) en matire sanitaire et socio-conomique,

426. The portion of section 7 of the 10 426. Le passage de larticle 7 de la version English version of the Act before paragraph anglaise de la mme loi prcdant lalina a) 10 (a) is replaced by the following: est remplac par ce qui suit :
Federal authority Federal authority 7. A federal authority must not exercise any 7. A federal authority must not exercise any power or perform any duty or function conpower or perform any duty or function conferred on it under any Act of Parliament other 15 ferred on it under any Act of Parliament other than this Act that could permit a designated than this Act that could permit a designated 15 project to be carried out in whole or in part project to be carried out in whole or in part unless unless

427. Paragraph 14(5)(b) of the English 427. Lalina 14(5)b) de la version anglaise version of the Act is replaced by the 20 de la mme loi est remplac par ce qui suit : following: (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 could permit the physical activity to 25 be carried out, in whole or in part. 428. The portion of subsection 53(4) of the Act before paragraph (a) is replaced by the following:
Mitigation measures and follow-up program

(b) a federal authority has exercised a power 20 or performed a duty or function conferred on it under any Act of Parliament other than this Act that could permit the physical activity to be carried out, in whole or in part. 428. Le passage du paragraphe 53(4) de la 25 mme loi prcdant lalina a) est remplac par ce qui suit :
Mesures dattnuation et programmes de suivi

(4) The conditions referred to in subsections 30 (4) Les conditions vises aux paragraphes (1) (1) and (2) must include et (2) sont notamment les suivantes : 429. Sections 63 and 64 of the English version of the Act are replaced by the following: 429. Les articles 63 et 64 de la version 30 anglaise de la mme loi sont remplacs par ce qui suit :

Termination by responsible authority

Termination by 63. The responsible authority referred to in 35 63. The responsible authority referred to in responsible any of paragraphs 15(a) to (c) may terminate the any of paragraphs 15(a) to (c) may terminate the authority environmental assessment of a designated environmental assessment of a designated 35 project for which it is the responsible authority project for which it is the responsible authority if it decides not to exercise any power or if it decides not to exercise any power or

2011-2012

Emploi et croissance (2012) perform any duty or function conferred on it perform any duty or function conferred on it under any Act of Parliament other than this Act under any Act of Parliament other than this Act that could permit the designated project to be that could permit the designated project to be carried out in whole or in part and, if the carried out in whole or in part and, if the responsible authority is referred to in paragraph 5 responsible authority is referred to in paragraph 5 15(c), the environmental assessment of a 15(c), the environmental assessment of a designated project was not referred to a review designated project was not referred to a review panel under section 38. panel under section 38.

335

Termination by Minister

64. The Minister may terminate the environ64. The Minister may terminate the environTermination by mental assessment by a review panel of a 10 mental assessment by a review panel of a 10 Minister designated project for which the responsible designated project for which the responsible authority is referred to in paragraph 15(c) if it authority is referred to in paragraph 15(c) if it decides not to exercise any power or perform decides not to exercise any power or perform any duty or function conferred on it under any any duty or function conferred on it under any Act of Parliament other than this Act that could 15 Act of Parliament other than this Act that could 15 permit the designated project to be carried out in permit the designated project to be carried out in whole or in part. whole or in part. 430. The definition project in section 66 of the Act is replaced by the following: 430. La dfinition de projet , larticle 66 de la mme loi, est remplace par ce qui 20 suit :
projet project

project projet

project means a physical activity that is 20 projet Activit concrte qui est ralise sur carried out on federal lands or outside Canada un territoire domanial ou ltranger, est lie in relation to a physical work and is not a un ouvrage et nest pas un projet dsign. designated project. 431. The portion of section 67 of the 431. Le passage de larticle 67 de la English version of the Act before paragraph 25 version anglaise de la mme loi prcdant 25 (a) is replaced by the following: lalina a) est remplac par ce qui suit :

Project carried out on federal lands

Project carried 67. An authority must not carry out a project 67. An authority must not carry out a project out on federal on federal lands, or exercise any power or on federal lands, or exercise any power or lands perform any duty or function conferred on it perform any duty or function conferred on it under any Act of Parliament other than this Act 30 under any Act of Parliament other than this Act 30 that could permit a project to be carried out, in that could permit a project to be carried out, in whole or in part, on federal lands, unless whole or in part, on federal lands, unless

432. Section 128 of the Act is amended by adding the following after subsection (1):
Exception

Cessation of effect

  (1.1) Paragraph (1)(b) does not apply if the 35 (1.1) Lalina (1)b) ne sapplique pas si la  Exception   carrying out of the project in whole or in part ralisation en tout ou en partie du projet exige   requires that a federal authority exercise any lexercice par une autorit fdrale dattribu  power or perform any duty or function con- tions qui lui sont confres sous le rgime dune   ferred on it under any Act of Parliament other loi fdrale autre que la prsente loi et qui 40   than this Act and that power, duty or function 40taient des attributions vises au paragraphe   was a power, duty or function referred to in 5(1) de lancienne loi.   subsection 5(1) of the former Act.       (1.2) Subsection (1.1) ceases to have effect  (1.2) Le paragraphe (1.1) cesse davoir effet Cessation deffet   on January 1, 2014. le 1er janvier 2014.

432. Larticle 128 de la mme loi est modifi par adjonction, aprs le paragraphe 35 (1), de ce qui suit :

336 DIVISION 22

Jobs and Growth, 2012 SECTION 22 OFFICE DE FINANCEMENT DE LASSURANCE-EMPLOI DU CANADA Loi sur lassurance-emploi 433. (1) Les alinas 4(2)a) et b) de la Loi sur lassurance-emploi sont remplacs par ce qui suit :

60-61 ELIZ. II

CANADA EMPLOYMENT INSURANCE FINANCING BOARD

1996, c. 23

Employment Insurance Act 433. (1) Paragraphs 4(2)(a) and (b) of the Employment Insurance Act are replaced by the following: (a) the average for the 12-month period ending on March 31 in the preceding year 5 of the Average Weekly Earnings for each month in that period by (b) the ratio that the average for the 12month period ending on March 31 in that 10 preceding year of the Average Weekly Earnings for each month in that 12-month period bears to the average for the 12-month period ending 12 months prior to March 31 of that preceding year of the Average Weekly Earn- 15 ings for each month in that 12-month period ending 12 months prior to March 31 of that preceding year.

1996, ch. 23

2012, c. 19, s. 603(1)

2012, ch. 19, par. 603(1)

a) la moyenne, pour la priode de douze mois se terminant le 31 mars de lanne 5 prcdente, de la rmunration hebdomadaire moyenne pour chacun des mois de cette priode; b) le rapport entre la moyenne, pour la priode de douze mois se terminant le 31 10 mars de cette anne prcdente, de la rmunration hebdomadaire moyenne pour chacun des mois de cette priode et la moyenne, pour la priode de douze mois se terminant douze mois avant le 31 mars de 15 cette anne prcdente, de la rmunration hebdomadaire moyenne pour chacun des mois de cette priode de douze mois se terminant douze mois avant le 31 mars de 20 cette anne prcdente.

(2) Paragraphs 4(2)(a) and (b) of the Act (2) Les alinas 4(2)a) et b) de la mme loi 20 sont remplacs par ce qui suit : are replaced by the following: (a) the average for the 12-month period ending on April 30 in the preceding year of the Average Weekly Earnings for each month in that period by 25 (b) the ratio that the average for the 12month period ending on April 30 in that preceding year of the Average Weekly Earnings for each month in that 12-month period bears to the average for the 12-month period 30 ending 12 months prior to April 30 of that preceding year of the Average Weekly Earnings for each month in that 12-month period ending 12 months prior to April 30 of that preceding year. 35 a) la moyenne, pour la priode de douze mois se terminant le 30 avril de lanne prcdente, de la rmunration hebdomadaire 25 moyenne pour chacun des mois de cette priode; b) le rapport entre la moyenne, pour la priode de douze mois se terminant le 30 avril de cette anne prcdente, de la 30 rmunration hebdomadaire moyenne pour chacun des mois de cette priode et la moyenne, pour la priode de douze mois se terminant douze mois avant le 30 avril de cette anne prcdente, de la rmunration 35 hebdomadaire moyenne pour chacun des mois de cette priode de douze mois se terminant douze mois avant le 30 avril de cette anne prcdente. (3) Le paragraphe 4(3) de la mme loi est 40 2012, ch. 19, par. 603(2) remplac par ce qui suit :

2012, c. 19, s. 603(2)

(3) Subsection 4(3) of the Act is replaced by the following:

2011-2012
Subsequent years

Emploi et croissance (2012)

337

(3) Pour les annes suivant lanne au cours (3) For years subsequent to the year in which Annes subsquentes de laquelle le maximum de la rmunration the maximum yearly insurable earnings exceeds assurable excde 39 000 $, avant son arrondis$39,000, before rounding down under subsecsement prvu au paragraphe (4), le maximum de tion (4), the maximum yearly insurable earnings is the maximum yearly insurable earnings for 5 la rmunration annuelle assurable est celui de 5 lanne prcdente, avant son arrondissement the preceding year, before rounding down under prvu ce paragraphe, multipli par le rapport that subsection, multiplied by the ratio that the entre la moyenne, pour la priode de douze mois average for the 12-month period ending on se terminant le 31 mars de cette anne March 31 in that preceding year of the Average Weekly Earnings for each month in that 12- 10 prcdente, de la rmunration hebdomadaire 10 month period bears to the average for the 12moyenne pour chacun des mois de cette priode month period ending 12 months prior to March et la moyenne, pour la priode de douze mois se terminant douze mois avant le 31 mars de cette 31 of that preceding year of the Average Weekly Earnings for each month in that 12-month anne prcdente, de la rmunration hebdomaperiod ending 12 months prior to March 31 of 15 daire moyenne pour chacun des mois de cette 15 priode de douze mois se terminant douze mois that preceding year. avant le 31 mars de cette anne prcdente. (4) Subsection 4(3) of the Act is replaced by the following: (4) Le paragraphe 4(3) de la mme loi est remplac par ce qui suit :

Subsequent years

(3) For years subsequent to the year in which (3) Pour les annes suivant lanne au cours 20 Annes subsquentes the maximum yearly insurable earnings exceeds 20 de laquelle le maximum de la rmunration $39,000, before rounding down under subsecassurable excde 39 000 $, avant son arrondistion (4), the maximum yearly insurable earnings sement prvu au paragraphe (4), le maximum de is the maximum yearly insurable earnings for la rmunration annuelle assurable est celui de the preceding year, before rounding down under lanne prcdente, avant son arrondissement 25 that subsection, multiplied by the ratio that the 25 prvu ce paragraphe, multipli par le rapport average for the 12-month period ending on entre la moyenne, pour la priode de douze mois April 30 in that preceding year of the Average se terminant le 30 avril de cette anne Weekly Earnings for each month in that 12prcdente, de la rmunration hebdomadaire month period bears to the average for the 12moyenne pour chacun des mois de cette priode 30 month period ending 12 months prior to April 30 et la moyenne, pour la priode de douze mois se 30 of that preceding year of the Average Weekly terminant douze mois avant le 30 avril de cette Earnings for each month in that 12-month anne prcdente, de la rmunration hebdomaperiod ending 12 months prior to April 30 of daire moyenne pour chacun des mois de cette that preceding year. priode de douze mois se terminant douze mois 35 avant le 30 avril de cette anne prcdente. 434. (1) Section 65.21 of the Act is re- 35 434. (1) Larticle 65.21 de la la mme loi 2008, ch. 28, art. 125 est remplac par ce qui suit : placed by the following:   65.21 In this Part, actuary means the  65.21 Dans la prsente partie, actuaire  Dfinition de   Fellow of the Canadian Institute of Actuaries sentend du Fellow de lInstitut canadien des 40 actuaire   whose services are engaged by the Commission actuaires dont les services sont retenus par la   under subsection 28(4) of the Department of 40Commission en application du paragraphe 28(4)   Human Resources and Skills Development Act. de la Loi sur le ministre des Ressources  humaines et du Dveloppement des compten ces. 45 (2) Section 65.21 of the Act is replaced by the following: (2) Larticle 65.21 de la mme loi est remplac par ce qui suit :

2008, c. 28, s. 125 Definition of actuary

338
Definition of Board

Jobs and Growth, 2012

60-61 ELIZ. II

65.21 In this Part, Board means the Dfinition de 65.21 Dans la prsente partie, Office Office Canada Employment Insurance Financing sentend de lOffice de financement de lassuBoard established by subsection 3(1) of the rance-emploi du Canada constitu par le Canada Employment Insurance Financing paragraphe 3(1) de la Loi sur lOffice de Board Act. 5 financement de lassurance-emploi du Canada. 5 435. (1) Subsection 66(1) of the Act is replaced by the following: 435. (1) Le paragraphe 66(1) de la mme loi est remplac par ce qui suit :
2012, ch. 19, par. 609(1)

2012, c. 19, s. 609(1) Annual premium rate setting

66. (1) Subject to subsection (7), the GovFixation du taux 66. (1) Sous rserve du paragraphe (7), le de cotisation ernor in Council shall, on the joint recommengouverneur en conseil, sur recommandation dation of the Minister and the Minister of 10 conjointe du ministre et du ministre des 10 Finance, set the premium rate for each year in Finances, fixe le taux de cotisation pour chaque order to generate just enough premium revenue anne de manire que le montant des cotisations during that year to ensure that at the end of that verser au cours de lanne en question soit year the total of the amounts credited to the juste suffisant pour faire en sorte que, la fin de Employment Insurance Operating Account after 15 celle-ci, le total des sommes portes au crdit du 15 December 31, 2008 is equal to the total of the Compte des oprations de lassurance-emploi amounts charged to that Account after that date. aprs le 31 dcembre 2008 soit gal au total des sommes portes au dbit de ce compte aprs cette date. (2) Le passage du paragraphe 66(2) de la 20 2008, ch. 28, (2) The portion of subsection 66(2) of the art. 127; 2010, mme loi prcdant lalina a) est remplac Act before paragraph (a) is replaced by the ch. 12, par. 2204(1) following: 20 par ce qui suit : (2) The Governor in Council shall set the premium rate based on (2) Le gouverneur en conseil fixe le taux de lments prendre en cotisation en se fondant sur les lments compte 25 suivants :

2008, c. 28, s. 127; 2010, c. 12, s. 2204(1)

Factors

(3) Le passage du paragraphe 66(2) de la (3) The portion of subsection 66(2) of the mme loi prcdant lalina a) est remplac Act before paragraph (a) is replaced by the 25 par ce qui suit : following:
Factors

(2) Subject to any regulations made under subsections 66.1(2) and 66.2(2), the Board shall set the premium rate based on

lments (2) Sous rserve des rglements pris en vertu des paragraphes 66.1(2) et 66.2(2), lOffice fixe 30 prendre en compte le taux de cotisation en se fondant sur les lments suivants : 2012, ch. 19, par. 609(3)

2012, c. 19, s. 609(3)

(4) Lalina 66(2)b) de la mme loi est (4) Paragraph 66(2)(b) of the Act is repealed. 30 abrog. (5) Subsection 66(2) of the Act is amended by adding the following after paragraph (a): (b) the amount by which the Boards financial assets exceed its financial liabilities; (5) Le paragraphe 66(2) de la mme loi est 35 modifi par adjonction, aprs lalina a), de ce qui suit : b) le montant reprsentant lexcdent de lactif financier de lOffice sur son passif financier; 40

2008, c. 28, s. 127; 2010, c. 12, s. 2204(1)

(6) Paragraph 66(2)(f) of the English 35 (6) Lalina 66(2)f) de la version anglaise de la mme loi est remplac par ce qui suit : version of the Act is replaced by the following: (f) any other information that the Governor in Council considers relevant. (f) any other information that the Governor in Council considers relevant.

2008, ch. 28, art. 127; 2010, ch. 12, par. 2204(1)

2011-2012

Emploi et croissance (2012) (7) Paragraph 66(2)(f) of the English version of the Act is replaced by the following: (f) any other information that the Board considers relevant. 5 (7) Lalina 66(2)f) de la version anglaise de la mme loi est remplac par ce qui suit : (f) any other information that the Board considers relevant.

339

2012, c. 19, s. 609(7) Time limit

(8) Subsection 66(9) of the Act is replaced by the following:

(8) Le paragraphe 66(9) de la mme loi est 5 2012, ch. 19, par. 609(7) remplac par ce qui suit :
Dlai

(9) Au plus tard le 14 septembre de chaque (9) On or before September 14 in a year, the anne, le gouverneur en conseil fixe le taux de Governor in Council shall set the premium rate 10 cotisation de lanne suivante. for the following year. (9) Subsection 66(9) of the Act is replaced by the following: (9) Le paragraphe 66(9) de la mme loi est 10 remplac par ce qui suit :

Time limit

(9) On or before September 14 in a year, the (9) Au plus tard le 14 septembre de chaque Board shall set the premium rate for the anne, lOffice fixe le taux de cotisation de following year. 15 lanne suivante. 436. (1) The portion of subsection 66.1(1) of the Act before paragraph (a) is replaced by the following:

Dlai

2012, c. 19, s. 610(1)

436. (1) Le passage du paragraphe 66.1(1) 15 2012, ch. 19, par. 610(1) de la mme loi prcdant lalina a) est remplac par ce qui suit :

Information provided

66.1 (1) The Minister shall, on or before 66.1 (1) Au plus tard le 22 juin de chaque Communication de June 22 in a year, provide the actuary with the 20 anne, le ministre communique lactuaire les renseignements 20 following information: renseignements suivants : (2) The portion of subsection 66.1(1) of the Act before paragraph (a) is replaced by the following: (2) Le passage du paragraphe 66.1(1) de la mme loi prcdant lalina a) est remplac par ce qui suit :

Information provided

Communication 66.1 (1) The Minister shall, on or before 25 66.1 (1) Au plus tard le 31 juillet de chaque July 31 in a year, provide the Board with the anne, le ministre communique lOffice les 25 de renseignements following information: renseignements suivants :

2008, c. 28, s. 127; 2010, c. 12, s. 2204(3)

(3) Paragraph 66.1(1)(b) of the Act is replaced by the following: (b) the forecast costs to be paid under 30 paragraphs 77(1)(d), (f) and (g) during the following year, including any forecast change in those costs resulting from any change to the payments referred to in paragraph (a);

(3) Lalina 66.1(1)b) de la mme loi est remplac par ce qui suit : b) le montant estimatif des frais verser au titre des alinas 77(1)d), f) et g) au cours de 30 lanne suivante, y compris le montant estimatif des frais affrents tout changement vis lalina a);

2008, ch. 28, art. 127; 2010, ch. 12, par. 2204(3)

(4) Paragraph 66.1(1)(b) of the Act is 35 (4) Lalina 66.1(1)b) de la mme loi est 35 replaced by the following: remplac par ce qui suit : (b) the forecast costs to be paid under paragraphs 77(1)(d) and (g) during the following year, including any forecast change in those costs resulting from any change to 40 the payments referred to in paragraph (a); b) le montant estimatif des frais verser au titre des alinas 77(1)d) et g) au cours de lanne suivante, y compris le montant estimatif des frais affrents tout changement 40 vis lalina a);

340
2008, c. 28, s. 127; 2010, c. 12, s. 2204(3)

Jobs and Growth, 2012 (5) Lalina 66.1(1)d) de la mme loi est (5) Subsection 66.1(1) of the Act is abrog. amended by adding and at the end of paragraph (b), by striking out and at the end of paragraph (c) and by repealing paragraph (d). 5 (6) Subsection 66.1(1) of the Act is amended by adding and at the end of paragraph (c) and by adding the following after paragraph (c): (d) any prescribed information. 10 (7) Subsection 66.1(2) of the Act is replaced by the following:

60-61 ELIZ. II
2008, ch. 28, art. 127; 2010, ch. 12, par. 2204(3)

(6) Le paragraphe 66.1(1) de la mme loi est modifi par adjonction, aprs lalina c), de ce qui suit : 5 d) les renseignements rglementaires. (7) Le paragraphe 66.1(2) de la mme loi est remplac par ce qui suit :
2008, ch. 28, art. 127; 2010, ch. 12, par. 2204(4)

2008, c. 28, s. 127; 2010, c. 12, s. 2204(4)

Updated information

  (2) In addition to the information provided  (2) Outre les renseignements communiqus  Mise jour des   under paragraph (1)(c), the Minister may, on or en application de lalina (1)c), le ministre peut, 10 renseignements   before July 12 in a year, provide the actuary 15au plus tard le 12 juillet dune anne, com  with an update of the information referred to in muniquer lactuaire une mise jour des   that paragraph. renseignements viss cet alina. (8) Subsection 66.1(2) of the Act is replaced by the following: (8) Le paragraphe 66.1(2) de la mme loi est remplac par ce qui suit : 15
Rglements

Regulations

(2) On the recommendation of the Minister, 20 (2) Sur recommandation du ministre, le the Governor in Council may make regulations gouverneur en conseil peut, par rglement : (a) prescribing information referred to in paragraph (1)(d); and (b) specifying which of the information referred to in subsection (1) is binding on 25 the Board. a) prvoir les renseignements viss lalina (1)d); b) prciser lesquels des renseignements viss 20 au paragraphe (1) lient lOffice. 437. (1) Le passage du paragraphe 66.2(1) de la mme loi prcdant lalina a) est remplac par ce qui suit :

2012, c. 19, s. 611(1)

437. (1) The portion of subsection 66.2(1) of the Act before paragraph (a) is replaced by the following:

2012, ch. 19, par. 611(1)

Information provided

66.2 (1) The Minister of Finance shall, on or 30 66.2 (1) Au plus tard le 22 juin de chaque 25 Communication de before June 22 in a year, provide the actuary anne, le ministre des Finances communique renseignements lactuaire les renseignements suivants : with the following information: (2) The portion of subsection 66.2(1) of the (2) Le passage du paragraphe 66.2(1) de la Act before paragraph (a) is replaced by the mme loi prcdant lalina a) est remplac 30 35 par ce qui suit : following:

Information provided

66.2 (1) The Minister of Finance shall, on or before July 31 in a year, provide the Board with the following information:

66.2 (1) Au plus tard le 31 juillet de chaque anne, le ministre des Finances communique lOffice les renseignements suivants :

Communication de renseignements

2008, c. 28, s. 127; 2010, c. 12, s. 2204(5)

2008, ch. 28, (3) Subsection 66.2(1) of the Act is (3) Les alinas 66.2(1)b) d) de la mme 127; 35 art. 12, 2010, amended by adding and at the end of 40 loi sont remplacs par ce qui suit : ch. par. 2204(5) paragraph (a) and by replacing paragraphs (b) to (d) with the following:

2011-2012

Emploi et croissance (2012) (b) the amounts forecast under subparagraphs 77.1(a)(i) and (ii) and the total estimated under subparagraph 77.1(a)(iii). b) les sommes estimes au titre des sousalinas 77.1a)(i) et (ii) et le total estim au titre du sous-alina 77.1a)(iii).

341

(4) Lalina 66.2(1)b) de la mme loi est (4) Paragraph 66.2(1)(b) of the Act is replaced by the following: 5 5 remplac par ce qui suit : (b) the amounts forecast under subparagraphs 77.1(1)(a)(i) and (ii) and the total estimated under subparagraph 77.1(1)(a)(iii); (c) the amount of any payment to be made under subsection 77.1(2) or (4) during the 10 year; and (d) any prescribed information.
2008, c. 28, s. 127; 2010, c. 12, s. 2204(6)

b) les sommes estimes au titre des sousalinas 77.1(1)a)(i) et (ii) et le total estim au titre du sous-alina 77.1(1)a)(iii); c) le montant de tout paiement faire au titre des paragraphes 77.1(2) ou (4) au cours de 10 lanne; d) les renseignements rglementaires. (5) Le paragraphe 66.2(2) de la mme loi est remplac par ce qui suit :
2008, ch. 28, art. 127; 2010, ch. 12, par. 2204(6)

(5) Subsection 66.2(2) of the Act is replaced by the following:

Updated information

Information provided to Governor in Council

  (2) In addition to the information provided 15 (2) Outre les renseignements communiqus 15 Mise jour des    renseignements under paragraph (1)(b), the Minister of Finance en application de lalina (1)b), le ministre des   may, on or before July 12 in a year, provide the Finances peut, au plus tard le 12 juillet dune   actuary with an update of the information anne, communiquer lactuaire une mise   referred to in that paragraph. jour des renseignements viss cet alina.      (3) When a joint recommendation is made 20 (3) Lorsquune recommandation conjointe 20 Communication   au gouverneur under subsection 66(1) in a year, the Minister of est faite au titre du paragraphe 66(1) au cours   en conseil Finance shall provide the Governor in Council dune anne, le ministre des Finances commu  with the information that was provided to the nique au gouverneur en conseil les renseigne  actuary under subsections (1) and (2). ments communiqus lactuaire au titre des  paragraphes (1) et (2). 25 (6) Subsections 66.2(2) and (3) of the Act 25 (6) Les paragraphes 66.2(2) et (3) de la mme loi sont remplacs par ce qui suit : are replaced by the following:

Regulations

(2) On the recommendation of the Minister of Finance, the Governor in Council may make regulations (a) prescribing information referred to in 30 paragraph (1)(d); and (b) specifying which of the information referred to in subsection (1) is binding on the Board.

(2) Sur recommandation du ministre des Rglements Finances, le gouverneur en conseil peut, par rglement : 30 a) prvoir les renseignements viss lalina (1)d); b) prciser lesquels des renseignements viss au paragraphe (1) lient lOffice.

2005, c. 30, s. 126; 2008, c. 28, s. 127; 2012, c. 19, s. 612

438. (1) Sections 66.3 to 66.6 of the Act 35 438. (1) Les articles 66.3 66.6 de la 35 2005, ch. 30, art. 126; 2008, mme loi sont remplacs par ce qui suit : are replaced by the following: ch. 28, art. 127;
2012, ch. 19, art. 612

342
Actuarys report

Report and summary

Information provided to Governor in Council

Tabling in Parliament

Jobs and Growth, 2012 60-61 ELIZ. II    66.3 The actuary shall prepare actuarial  66.3 Lactuaire tablit des prvisions et des Rapport de   lactuaire forecasts and estimates for the purposes of estimations actuarielles pour lapplication des   sections 4, 66 and 69 and shall, on or before articles 4, 66 et 69 et, au plus tard le 22 juillet de   July 22 in a year, provide the Commission with chaque anne, communique la Commission un   a report that sets out 5rapport comprenant les renseignements sui- 5      (a) the forecast premium rate for the follow- vants :    ing year and a detailed analysis in support of  a) le taux de cotisation estimatif pour lanne    the forecast;  suivante, analyse dtaille lappui;      (b) the calculations performed for the pur-  b) les calculs faits pour lapplication des    poses of sections 4 and 69; 10 10 articles 4 et 69;      (c) the information provided under section  c) les renseignements communiqus en ap   66.1; and  plication de larticle 66.1;    (d) the source of the data, the actuarial and  d) la source des donnes, les hypothses      economic assumptions and the actuarial  conomiques et actuarielles et les mthodes   15 15 actuarielles utilises.  methodology used.    66.31 (1) The Commission shall, on or  66.31 (1) La Commission communique au Rapport et   before July 31 in a year, provide the Minister ministre et au ministre des Finances, au plus rsum   and the Minister of Finance with the report tard le 31 juillet de chaque anne, le rapport   referred to in section 66.3 and a summary of that prvu larticle 66.3 ainsi que le rsum du   report. 20 20rapport.      (2) When a joint recommendation is made  (2) Lorsquune recommandation conjointe Communication   au gouverneur under subsection 66(1) in a year, the Minister est faite au titre du paragraphe 66(1) au cours   en conseil shall provide the Governor in Council with the dune anne, le ministre communique le rapport   report and its summary. et son rsum au gouverneur en conseil.      (3) After a premium rate is set under section 25 (3) Le ministre fait dposer le rapport et son 25 Dpt devant les   chambres du 66, the Minister shall cause the report and its rsum devant chaque chambre du Parlement   Parlement summary to be laid before each House of dans les dix premiers jours de sance de celle-ci   Parliament on any of the next 10 days during suivant la fixation du taux de cotisation en   which that House is sitting. application de larticle 66. 66.4 If the calculation of a premium rate 30 66.4 Dans les cas viss larticle 66, le taux 30 Arrondissement : fraction de un under section 66 results in a rate that includes a de cotisation fix est arrt la deuxime pour cent fraction of one per cent, the resulting percentage dcimale, le taux qui a au moins cinq en is to be rounded to the nearest one hundredth of troisime dcimale tant arrondi la deuxime one per cent or, if the resulting percentage is dcimale suprieure. equidistant from two one-hundredths of one 35 percent, to the higher of them. 66.5 The Statutory Instruments Act does not 66.5 La Loi sur les textes rglementaires ne 35 Loi sur les textes rglementaires apply in respect of a premium rate set under sapplique pas lgard du taux de cotisation section 66 or the premiums determined under fix au titre de larticle 66 ni des cotisations sections 67 and 68. However, the premium rates 40 fixes au titre des articles 67 et 68. Toutefois, le must, as soon as possible, be published by the ministre publie dans les meilleurs dlais les taux de cotisation dans la partie I de la Gazette du 40 Minister in Part I of the Canada Gazette. Canada.

Rounding percentage rates

Statutory Instruments Act

2011-2012
User Fees Act

Emploi et croissance (2012) 66.6 For greater certainty, the User Fees Act does not apply in respect of the premium rate set under section 66 or the premiums determined under sections 67 and 68. 66.6 Il est entendu que la Loi sur les frais dutilisation ne sapplique pas aux taux de cotisation fixs au titre de larticle 66 ni aux cotisations fixes au titre des articles 67 et 68.

343
Loi sur les frais dutilisation

(2) Sections 66.3 to 66.6 of the Act are 5 (2) Les articles 66.3 66.6 de la mme loi 5 replaced by the following: sont remplacs par ce qui suit :
Governor in Council

66.3 (1) On the joint recommendation of the 66.3 (1) Sur recommandation conjointe du Fixation du taux de cotisation par Minister and the Minister of Finance, the ministre et du ministre des Finances, le le gouverneur en conseil Governor in Council may, on or before gouverneur en conseil peut, au plus tard le 30 September 30 in a year, 10 10 septembre dune anne : (a) if the Governor in Council considers it to be in the public interest, substitute a premium rate for the following year that is different from the one set by the Board under section 66; or 15 (b) if the Board has not set a premium rate under that section by September 14 in the year, set one for the following year. a) sil lestime dans lintrt public, substituer un autre taux de cotisation celui qua fix lOffice pour lanne suivante au titre de larticle 66; b) si, au 14 septembre de lanne en 15 question, lOffice na pas encore fix de taux de cotisation pour lanne suivante au titre de cet article, en fixer un.

Non-application of subsection 66(7)

(2) Subsection 66(7) does not apply to the (2) Le paragraphe 66(7) ne sapplique pas Non-application setting of the premium rate under subsection 20 la fixation dun taux de cotisation au titre du 20 du paragraphe 66(7) (1). paragraphe (1). 66.4 If the calculation of a premium rate 66.4 Dans les cas viss aux articles 66 et Arrondissement : fraction de un under section 66 or 66.3 results in a rate that 66.3, le taux de cotisation fix est arrt la pour cent includes a fraction of one per cent, the resulting deuxime dcimale, le taux qui a au moins cinq percentage is to be rounded to the nearest one 25 en troisime dcimale tant arrondi la 25 hundredth of one per cent or, if the resulting deuxime dcimale suprieure. percentage is equidistant from two one-hundredths of one percent, to the higher of them. 66.5 The Statutory Instruments Act does not 66.5 La Loi sur les textes rglementaires ne Loi sur les textes rglementaires apply in respect of a premium rate set under 30 sapplique pas lgard du taux de cotisation section 66 or 66.3 or the premiums determined fix au titre des articles 66 ou 66.3 ni des under sections 67 and 68. However, the cotisations fixes au titre des articles 67 et 68. 30 premium rates must, as soon as possible, be Toutefois, lOffice publie dans les meilleurs published by the Board in Part I of the Canada dlais les taux de cotisation dans la partie I de la Gazette. 35 Gazette du Canada. 66.6 For greater certainty, the User Fees Act does not apply in respect of the premium rate set under section 66 or 66.3 or the premiums determined under sections 67 and 68. 66.6 Il est entendu que la Loi sur les frais Loi sur les frais dutilisation ne sapplique pas aux taux de 35 dutilisation cotisation fixs au titre des articles 66 ou 66.3 ni aux cotisations fixes au titre des articles 67 et 68.

Rounding percentage rates

Statutory Instruments Act

User Fees Act

2008, c. 28, s. 129

439. (1) Subsection 77(1) of the Act is 40 439. (1) Les alinas 77(1)e) et f) de la 2008, ch. 28, amended by adding and at the end of mme loi sont abrogs. 40 art. 129 paragraph (d) and by repealing paragraphs (e) and (f).

344

Jobs and Growth, 2012 (2) Subsection 77(1) of the Act is amended by adding the following after paragraph (d.1): (e) the costs to the Board of administering the Canada Employment Insurance Financ- 5 ing Board Act; (2) Le paragraphe 77(1) de la mme loi est modifi par adjonction, aprs lalina d.1), de ce qui suit :

60-61 ELIZ. II

e) les frais dapplication de la Loi sur lOffice de financement de lassurance-em- 5 ploi du Canada pour lOffice;

(3) Le paragraphe 77(1) de la mme loi est (3) Subsection 77(1) of the Act is amended modifi par adjonction, selon lordre alphaby striking out and at the end of parabtique, de ce qui suit : graph (d.1) and by adding the following in alphabetical order: 10 (f) the costs to Her Majesty in right of Canada of administering the Canada Employment Insurance Financing Board Act; and
2012, c. 19, s. 614(1)

f) les frais dapplication de la Loi sur lOffice 10 de financement de lassurance-emploi du Canada pour Sa Majest du chef du Canada;

440. (1) Le passage du paragraphe 77.1(1) 440. (1) The portion of subsection 77.1(1) 2012, ch. 19, par. 614(1) of the Act before paragraph (a) is replaced by 15 de la mme loi prcdant lalina a) est remplac par ce qui suit : the following: 15 77.1 On or before June 22 in a year, 77.1 Au plus tard le 22 juin de chaque anne :
Estimations

Forecasts and estimates

(2) The portion of section 77.1 of the Act (2) Le passage de larticle 77.1 de la mme before paragraph (a) is replaced by the loi prcdant lalina a) est remplac par ce 20 20 qui suit : following:
Forecasts and estimates 2008, c. 28, s. 130; 2010, c. 12, s. 2205; 2012, c. 19, ss. 614(2) to (4)

77.1 (1) On or before July 31 in a year, (3) Subsections 77.1(2) to (6) of the Act are repealed.

77.1 (1) Au plus tard le 31 juillet de chaque anne : (3) Les paragraphes 77.1(2) (6) de la mme loi sont abrogs.

Estimations

2008, ch. 28, art. 130; 2010, ch. 12, art. 2205; 2012, ch. 19, par. 614(2) (4)

(4) Larticle 77.1 de la mme loi est 25 (4) Section 77.1 of the Act is amended by adding the following after subsection (1): 25 modifi par adjonction, aprs le paragraphe (1), de ce qui suit :
Payment to Board

(2) Un paiement dont le montant est dter(2) A payment in the amount determined Paiement lOffice min en vertu du paragraphe (3) et qui est under subsection (3) is to be made on or before prlev sur le Trsor est fait lOffice, la 30 August 31 in a year to the Board out of the demande du ministre des Finances, au plus tard Consolidated Revenue Fund, on the requisition of the Minister of Finance, and charged to the 30 le 31 aot de chaque anne, et est port au dbit du Compte des oprations de lassuranceEmployment Insurance Operating Account if emploi si : (A + C) > (B + D) (A + C) > (B + D) 35 where o : A is the amount forecast under subparagraph (1)(a)(i); 35 A reprsente la somme estime au titre du sous-alina (1)a)(i); B is the amount forecast under subparagraph (1)(a)(ii); B la somme estime au titre du sous-alina (1)a)(ii); 40

2011-2012

Emploi et croissance (2012) C is the total estimated under subparagraph (1)(a)(iii); and D is the total estimated under paragraph (1)(b). C le total estim au titre du sous-alina (1)a)(iii); D le total estim au titre de lalina (1)b).

345

Amount of payment to Board

(3) Pour lapplication du paragraphe (2), le (3) For the purpose of subsection (2), the Montant du amount of the payment is an amount equal to 5 montant du paiement est gal la somme 5 paiement lOffice calcule selon la formule suivante : the amount calculated in accordance with the following formula: (A + C) (B + D) (A + C) (B + D) o : where A reprsente la somme estime au titre du A is the amount forecast under subparagraph 10 (1)(a)(i); B is the amount forecast under subparagraph (1)(a)(ii); C is the total estimated under subparagraph (1)(a)(iii); and 15 D is the total estimated under paragraph (1)(b). sous-alina (1)a)(i); B la somme estime au titre du sous-alina (1)a)(ii); C le total estim au titre du sous-alina (1)a)(iii); D le total estim au titre de lalina (1)b). 15 10

Payment by Board

(4) Un paiement dont le montant est dter(4) A payment in the amount determined Paiement par lOffice min en vertu du paragraphe (5) est fait par under subsection (5) is to be made on or before lOffice au Trsor au plus tard le 31 aot de August 31 in a year, or at any later date that the Minister of Finance may specify, by the Board 20 chaque anne, ou une date postrieure prcise par le ministre des Finances, et est port au 20 to the Consolidated Revenue Fund and credited crdit du Compte des oprations de lassuranceto the Employment Insurance Operating Acemploi si : count if (A + C) < (B + D) where A is the amount forecast under subparagraph (1)(a)(i); B is the amount forecast under subparagraph (1)(a)(ii); 25 o : A reprsente la somme estime au titre du 25 sous-alina (1)a)(i); B la somme estime au titre du sous-alina (1)a)(ii); (A + C) < (B + D)

C is the total estimated under subparagraph 30 C le total estim au titre du sous-alina (1)a)(iii); (1)(a)(iii); and 30 D is the total estimated under paragraph (1)(b).
Amount of payment by Board

D le total estim au titre de lalina (1)b).

(5) Pour lapplication du paragraphe (4), le (5) For the purpose of subsection (4), the Montant du paiement par montant du paiement est gal au montant de amount of the payment is an amount equal to lOffice the lesser of the amount of the Boards financial 35 lactif financier de lOffice moins son passif financier ou, si elle est infrieure, la somme 35 assets less its financial liabilities and the amount calcule selon la formule suivante : calculated in accordance with the following formula: (B + D) (A + C) (B + D) (A + C) o : where 40 A reprsente la somme estime au titre du sous-alina (1)a)(i); 40

346

Jobs and Growth, 2012 A is the amount forecast under subparagraph (1)(a)(i); B is the amount forecast under subparagraph (1)(a)(ii); B la somme estime au titre du sous-alina (1)a)(ii); C le total estim au titre du sous-alina (1)a)(iii);

60-61 ELIZ. II

C is the total estimated under subparagraph 5 D le total estim au titre de lalina (1)b). (1)(a)(iii); and D is the total estimated under paragraph (1)(b).
Terms and conditions

(6) Tout paiement prvu par le prsent article (6) Payments under this section must be est fait de la manire et selon les modalits que made in the manner and on the terms and conditions that the Minister of Finance may 10 peut fixer le ministre des Finances aprs consultation du ministre et de lOffice. establish after consulting with the Minister and the Board. Department of Human Resources and Skills Development Act Loi sur le ministre des Ressources humaines et du Dveloppement des comptences

Modalits

2005, c. 34

2005, ch. 34

2008, c. 28, s. 132(2)

Actuary Employment Insurance Act

441. (1) Le paragraphe 28(4) de la Loi sur 10 2008, ch. 28, 441. (1) Subsection 28(4) of the Departpar. 132(2) le ministre des Ressources humaines et du ment of Human Resources and Skills Development Act is replaced by the following: 15 Dveloppement des comptences est remplac par ce qui suit :    (4) The Commission shall engage the serv-  (4) La Commission retient les services dun Actuaire Loi   ices of a Fellow of the Canadian Institute of Fellow de lInstitut canadien des actuaires qui 15 sur lassurance  emploi Actuaries who is an employee of the Office of est un employ du Bureau du surintendant des   the Superintendent of Financial Institutions to institutions financires pour exercer les attribu  perform the duties under section 66.3 of the 20tions prvues larticle 66.3 de la Loi sur   lassurance-emploi. Employment Insurance Act. (2) Subsection 28(4) of the Act is replaced by the following: (2) Le paragraphe 28(4) de la mme loi est 20 remplac par ce qui suit :

Calculations

(4) La Commission peut demander lOffice (4) The Commission may request the Canada Calculs Employment Insurance Financing Board estab- 25 de financement de lassurance-emploi du Canalished under subsection 3(1) of the Canada da, constitu par le paragraphe 3(1) de la Loi sur Employment Insurance Financing Board Act to lOffice de financement de lassurance-emploi 25 du Canada, de faire les calculs relatifs perform calculations for the purposes of seclapplication des articles 4 et 69 de la Loi sur tions 4 and 69 of the Employment Insurance Act in accordance with an agreement between the 30 lassurance-emploi conformment laccord conclu avec ce dernier. Commission and that Board. Canada Employment Insurance Financing Board Act Amendments to the Act Loi sur lOffice de financement de lassurance-emploi du Canada Modification de la loi
2008, ch. 28, art. 121

2008, c. 28, s. 121

442. (1) La dfinition de Office , 30 442. (1) The definition Board in section larticle 2 de la Loi sur lOffice de finance2 of the Canada Employment Insurance ment de lassurance-emploi du Canada, est Financing Board Act is replaced by the following: 35 remplace par ce qui suit :

2011-2012
Board Office

Emploi et croissance (2012) Board means the Canada Employment Insurance Financing Board established by subsection 3(1) as that subsection read immediately before it was repealed. Office LOffice de financement de lassurance-emploi du Canada constitu par le paragraphe 3(1) dans sa version antrieure son abrogation.
Office Board

347

(2) The definition Board in section 2 of 5 (2) La dfinition de Office , larticle 2 5 the Act is replaced by the following: de la mme loi, est remplace par ce qui suit :
Board Office

Board means the Canada Employment Insurance Financing Board established by subsection 3(1).

Office LOffice de financement de lassurance-emploi du Canada constitu par le paragraphe 3(1).

Office Board

443. (1) Subsection 3(1) of the Act is 10 443. (1) Le paragraphe 3(1) de la mme 10 repealed. loi est abrog. (2) Section 3 of the Act is amended by adding the following before subsection (2):
Board established

(2) Larticle 3 de la mme loi est modifi par adjonction, avant le paragraphe (2), de ce qui suit :

3. (1) There is established a corporation to 3. (1) Est constitu lOffice de financement 15 Constitution be known as the Canada Employment Insurance 15 de lassurance-emploi du Canada, dot de la Financing Board. personnalit morale. 444. Subsection 10(5) of the Act is replaced by the following: 444. Le paragraphe 10(5) de la mme loi est remplac par ce qui suit :

Remuneration of chairperson

(5) The Minister shall fix and pay the (5) Le prsident a droit la rmunration et 20 Rmunration et indemnits remuneration and expenses of the chairperson 20 aux indemnits fixes et payes par le ministre. of the nominating committee. 445. (1) The Act is amended by adding the following after section 36: 445. (1) La mme loi est modifie par adjonction, aprs larticle 36, de ce qui suit :

    CLOSING OUT OF AFFAIRS LIQUIDATION DES AFFAIRES      37. (1) The Board is authorized to sell or  37. (1) LOffice peut disposer, notamment Disposal of Disposition des   assets otherwise dispose of all or substantially all of its 25par vente, de la totalit ou quasi-totalit de ses 25 biens   assets and do everything necessary for or biens et prendre toutes les mesures ncessaires   ou lies la liquidation de ses affaires. incidental to closing out its affairs.      (2) Le ministre peut exiger de lOffice quil Ministers power  (2) The Minister may require the Board to do Pouvoirs du   ministre anything that in his or her opinion is necessary fasse ce qui, de lavis du ministre, est ncessaire   to sell or otherwise dispose of all or substan- 30pour disposer, notamment par vente, de la 30   tially all of its assets, satisfy its debts and totalit ou quasi-totalit de ses biens, acquitter   liabilities, manage its expenses or otherwise ses dettes et engagements, grer ses dpenses et   prendre toutes les autres mesures ncessaires close out its affairs.   la liquidation de ses affaires.       (3) The Board must do what the Minister  (3) LOffice est tenu de faire ce que le 35 Caractre Compliance   obligatoire requires under subsection (2). 35ministre exige de lui en vertu du paragraphe (2).      38. The Board must transfer to the Depart-  38. LOffice remet les lments ci-aprs Remise des Transfer of   documents records ment of Human Resources and Skills Develop- notamment toute version lectronique de ceux  ment the following items, including any ci au ministre des Ressources humaines et   du Dveloppement des comptences : electronic versions of them: 40

348

Final reports

Jobs and Growth, 2012 60-61 ELIZ. II    (a) the Boards books of account and other  a) les documents comptables de lOffice    financial records, as well as any information  ainsi que les renseignements quil a recueillis    that the Board collected in order to produce  dans le but de les produire;     them;  b) les copies des rglements administratifs et     (b) copies of the Boards by-laws and its 5 des politiques, normes et mthodes de 5    investment policies, standards and proce-  placement de lOffice;     dures;  c) les feuilles de calcul et formules relatives     (c) the spreadsheets and formulas of the  aux modles estimatifs du taux de cotisation    forecasting models for the premium rate  vis larticle 66 de la Loi sur lassurance  10  referred to in section 66 of the Employment 10 emploi;    d) toute autre chose que le ministre exige.  Insurance Act; and     (d) anything else that the Minister requires.      39. The Board must submit to the Minister  39. LOffice remet au ministre tout rapport Rapport final   any final reports required by him or her in the final que celui-ci demande et ce, au moment et   form and at the times that he or she specifies. 15en la forme quil prcise. (2) The heading before section 37 and sections 37 to 39 of the Act are repealed. Suspension (2) Lintertitre prcdant larticle 37 et les 15 articles 37 39 de la mme loi sont abrogs. Suspension
Suspension articles 27, 28 et 30 34

Suspension sections 27, 28 and 30 to 34

446. Les articles 27, 28 et 30 34 de la Loi 446. The operation of sections 27, 28 and sur lOffice de financement de lassurance30 to 34 of the Canada Employment Insurance Financing Board Act is suspended. 20 emploi du Canada sont inoprants. 447. The operation of sections 1 and 2, subsections 3(2) to (7) and sections 4 to 26, 29, 35 and 36 of the Canada Employment Insurance Financing Board Act is suspended.

Suspension sections 1 and 2, subsections 3(2) to (7) and sections 4 to 26, 29, 35 and 36

447. Les articles 1 et 2, les paragraphes 20 Suspension articles 1 et 2, 3(2) (7) et les articles 4 26, 29, 35 et 36 de paragraphes 3(2) (7) et articles 4 la Loi sur lOffice de financement de lassu 26, 29, 35 et 36 rance-emploi du Canada sont inoprants.

End of suspension

448. The suspension of the provisions of 25 448. La suspension des dispositions de la Fin de la Loi sur lOffice de financement de lassu- 25 suspension the Canada Employment Insurance Financing rance-emploi du Canada prend fin la date Board Act ends on a day or days to be fixed ou aux dates fixes par dcret. by order of the Governor in Council. Transitional Provision Disposition transitoire

Subsection 10(6)

449. Lorsque le gouverneur en conseil, par 449. When the Governor in Council Paragraphe 10(6) makes an order under section 448 that ends 30 dcret prvu larticle 448, met fin la suspension du paragraphe 10(6) de la Loi sur 30 the suspension of the operation of subsection lOffice de financement de lassurance-emploi 10(6) of the Canada Employment Insurance du Canada, pour lapplication de ce paraFinancing Board Act, the nominating comgraphe, le comit na pas consulter le mittee does not, for the purposes of that subsection, have to consult the board of 35 conseil dadministration tant que les sept premiers administrateurs nont pas t nom- 35 directors until the first seven directors have ms par le gouverneur en conseil. been appointed by the Governor in Council.

2011-2012
2012, c. 19

Emploi et croissance (2012) Jobs, Growth and Long-term Prosperity Act 450. Subsection 610(2) of the Jobs, Growth and Long-term Prosperity Act is amended by replacing the paragraph (b) that it enacts with the following: (b) the forecast costs to be paid under 5 paragraphs 77(1)(d), (d.1), (f) and (g) during each of the following seven years, including any forecast change in those costs resulting from any change to the payments referred to in paragraph (a); 10 451. Subsection 619(3) of the Act is replaced by the following: Loi sur lemploi, la croissance et la prosprit durable 450. Le paragraphe 610(2) de la Loi sur lemploi, la croissance et la prosprit durable est modifi par remplacement de lalina b) qui y est dict par ce qui suit : b) le montant estimatif des frais payer au 5 titre des alinas 77(1)d), d.1), f) et g) au cours de chacune des sept annes suivantes, y compris le montant estimatif des frais affrents tout changement vis lalina a); 451. Le paragraphe 619(3) de la mme loi 10 est remplac par ce qui suit :
Dcret

349
2012, ch. 19

Order in council

(3) Subsections 609(2) and (6), 610(2) and (3) Les paragraphes 609(2) et (6), 610(2) et 611(2) come into force on a day to be fixed by 611(2) entrent en vigueur la date fixe par 15 dcret. order of the Governor in Council. Transitional Provisions Dispositions transitoires

Definitions

452. The following definitions apply in sections 453 to 460.

452. Les dfinitions qui suivent sappli- 15 Dfinitions quent aux articles 453 460.
ministre Minister

Board Office

Board has the same meaning as in section 2 ministre Sentend au sens de larticle 2 de of the Canada Employment Insurance Fila Loi sur lOffice de financement de lassu20 rance-emploi du Canada. nancing Board Act. Minister has the same meaning as in section 2 of the Canada Employment Insurance Financing Board Act.

Minister ministre

Office Sentend au sens de larticle 2 de la 20 Office Board Loi sur lOffice de financement de lassurance-emploi du Canada.

Appointments terminated

Fin des mandats 453. (1) Members of the Boards board of 453. (1) Le mandat des membres du directors appointed under subsection 9(1) or 25 conseil dadministration de lOffice nomms (5) of the Canada Employment Insurance conformment aux paragraphes 9(1) ou (5) 25 Financing Board Act cease to hold office on de la Loi sur lOffice de financement de the coming into force of this subsection. lassurance-emploi du Canada prend fin la date dentre en vigueur du prsent paragraphe.

No compensation

(2) Malgr les dispositions de tout contrat, 30 Absence de droit (2) Despite the provisions of any contract, rclamation agreement or order, no person appointed to 30 accord ou dcret, les personnes nommes membres du conseil dadministration de hold office as a member of the Boards board lOffice nont aucun droit de rclamer ou of directors has any right to claim or receive de recevoir une compensation, des dommaany compensation, damages, indemnity or ges-intrts, une indemnit ou toute autre 35 other form of relief from Her Majesty in right of Canada or from any employee or 35 forme de ddommagement de Sa Majest du chef du Canada ou de ses employs ou agent of Her Majesty for ceasing to hold that mandataires parce que leur mandat a pris office or for the abolition of that office by the fin ou en raison de labolition de leur poste operation of this Division. par application de la prsente section. 40

350
Dissolution References

Jobs and Growth, 2012 454. The Board is dissolved. 454. LOffice est dissous.

60-61 ELIZ. II
Dissolution

455. Sauf indication contraire du contexte, Renvois 455. Every reference to the Board in a toute mention de lOffice dans les contrats, deed, contract, agreement or other document accords, ententes, actes et autres documents executed by the Board in its own name before the day on which section 454 comes into force 5 que celui-ci a signs en son propre nom avant 5 lentre en vigueur de larticle 454, vaut is to be read as a reference to Her Majesty in mention de Sa Majest du chef du Canada right of Canada as represented by the reprsente par le ministre. Minister, unless the context requires otherwise. 456. Any surplus of financial assets that 10 456. la date dentre en vigueur de Surplus larticle 454, tout surplus de lactif financier 10 remains after the satisfaction of the debts and de lOffice qui reste aprs lacquittement de liabilities of the Board on the day on which ses dettes et engagements est vers au Trsor section 454 comes into force is to be paid into et inscrit au crdit du Compte des oprations the Consolidated Revenue Fund and credited to the Employment Insurance Operating 15 de lassurance-emploi ouvert en vertu de larticle 70.2 de la Loi sur lassurance-emploi. 15 Account established under section 70.2 of the Employment Insurance Act. 457. la date dentre en vigueur de 457. Any debts and liabilities of the Board Dettes et engagements larticle 454, toute dette ou tout engagement that remain unsatisfied on the day on which non acquitts section 454 comes into force become the debts 20 de lOffice qui nest pas acquitt devient une dette ou un engagement de Sa Majest du and liabilities of Her Majesty in right of chef du Canada. Canada. 20 458. Les procdures judiciaires portant 458. Any action, suit or other legal proProcdures judiciaires sur des obligations contractes ou des engaceeding in respect of an obligation or liability nouvelles incurred by the Board before the day on 25 gements pris par lOffice avant lentre en vigueur de larticle 454, peuvent tre intenwhich section 454 comes into force may be tes contre Sa Majest du chef du Canada 25 brought against Her Majesty in right of devant tout tribunal qui aurait connu des Canada in any court that would have had procdures intentes contre lOffice. jurisdiction if the action, suit or other legal proceeding had been brought against the 30 Board. 459. Sa Majest du chef du Canada prend 459. Any action, suit or other legal proProcdures en cours devant les la suite de lOffice, au mme titre et dans les ceeding to which the Board is a party that is tribunaux mmes conditions que celui-ci, dans les 30 pending in any court immediately before the day on which section 454 comes into force 35 procdures judiciaires en cours la date dentre en vigueur de larticle 454 et may be continued by or against Her Majesty auxquelles lOffice est partie. in right of Canada in like manner and to the same extent as it could have been continued by or against the Board. 460. After the closing out of the Boards 40 460. la suite de la liquidation des Vrificateur affaires de lOffice, le vrificateur gnral 35 gnral affairs, its accounts and financial transacdu Canada examine les comptes et oprations tions are to be audited by the Auditor financires de lOffice et en fait rapport au General of Canada, and a report of the audit ministre. is to be made to the Minister.

Surplus

Unsatisfied debts and liabilities

Commencement of legal proceedings

Continuation of legal proceedings

Auditor

2011-2012
R.S., c. F-11

Emploi et croissance (2012) Consequential Amendments to the Financial Administration Act Modifications corrlatives la Loi sur la gestion des finances publiques

351
L.R., ch. F-11

2008, c. 28, s. 134

461. (1) La partie I de lannexe III de la 461. (1) Part I of Schedule III to the 2008, ch. 28, art. 134 Loi sur la gestion des finances publiques est Financial Administration Act is amended by modifie par suppression de ce qui suit : striking out the following: Office de financement de lassurance-emploi du Canada Employment Insurance Financing 5 Board 5 Canada Canada Employment Insurance Financing Office de financement de lassurance-emploi Board du Canada (2) La partie I de lannexe III de la mme (2) Part I of Schedule III to the Act is loi est modifie par adjonction, selon lordre amended by adding the following in alphabetical order: 10 10 alphabtique, de ce qui suit : Office de financement de lassurance-emploi du Canada Employment Insurance Financing Canada Board Canada Employment Insurance Financing Office de financement de lassurance-emploi Board du Canada Coordinating Amendments Dispositions de coordination

2012, c. 19

462. (1) In this section, other Act means 15 462. (1) Au prsent article, autre loi 15 2012, ch. 19 sentend de la Loi sur lemploi, la croissance the Jobs, Growth and Long-term Prosperity et la prosprit durable. Act. (2) Si larticle 307 de lautre loi entre en (2) If section 307 of the other Act comes vigueur avant le paragraphe 436(4) de la into force before subsection 436(4) of this Act, then, on the first day on which both that 20 prsente loi, ds le premier jour o cet article 20 307 et le paragraphe 436(3) de la prsente loi section 307 and subsection 436(3) of this Act sont tous deux en vigueur, lalina 66.1(1)b) are in force, paragraph 66.1(1)(b) of the de la Loi sur lassurance-emploi est remplac Employment Insurance Act is replaced by the par ce qui suit : following: (b) the forecast costs to be paid under 25 paragraphs 77(1)(d), (d.1), (f) and (g) during the following year, including any forecast change in those costs resulting from any change to the payments referred to in paragraph (a); 30 b) le montant estimatif des frais verser au 25 titre des alinas 77(1)d), d.1), f) et g) au cours de lanne suivante, y compris le montant estimatif des frais affrents tout changement vis lalina a);

(3) Ds le premier jour o larticle 307 de 30 (3) On the first day on which both section lautre loi et le paragraphe 436(4) de la 307 of the other Act and subsection 436(4) of prsente loi sont tous deux en vigueur, this Act are in force, paragraph 66.1(1)(b) of lalina 66.1(1)b) de la Loi sur lassurancethe Employment Insurance Act is replaced by the following: 35 emploi est remplac par ce qui suit : (b) the forecast costs to be paid under paragraphs 77(1)(d), (d.1) and (g) during the following year, including any forecast change in those costs resulting from any change to the payments referred to in paragraph (a); and 40 b) le montant estimatif des frais verser au 35 titre des alinas 77(1)d), d.1) et g) au cours de lanne suivante, y compris le montant estimatif des frais affrents tout changement vis lalina a);

352

Jobs and Growth, 2012

60-61 ELIZ. II

(4) Si larticle 307 de lautre loi entre en (4) If section 307 of the other Act comes vigueur avant le paragraphe 439(1) de la into force before subsection 439(1) of this prsente loi, le paragraphe 439(1) de la Act, then subsection 439(1) of the English version anglaise de la prsente loi est remversion of this Act is replaced by the 5 following: 5 plac par ce qui suit :
2008, c. 28, s. 129

439. (1) Subsection 77(1) of the Act is amended by adding and at the end of paragraph (d.1) and by repealing paragraphs (e) and (f).

439. (1) Subsection 77(1) of the Act is amended by adding and at the end of paragraph (d.1) and by repealing paragraphs (e) and (f).

2008, c. 28, s. 129

(5) If subsection 439(1) of this Act comes 10 (5) Si le paragraphe 439(1) de la prsente 10 loi entre en vigueur avant larticle 307 de into force before section 307 of the other Act, lautre loi, la date dentre en vigueur de then, on the day on which that section 307 cet article 307, le paragraphe 77(1) de la comes into force, subsection 77(1) of the version anglaise de la Loi sur lassuranceEnglish version of the Employment Insurance Act is amended by striking out and at the 15 emploi est modifi par suppression du mot 15 end of paragraph (d) and by adding and at and la fin de lalina d) et par son adjonction la fin de lalina d.1). the end of paragraph (d.1). (6) Si lentre en vigueur de larticle 307 (6) If section 307 of the other Act comes de lautre loi et celle du paragraphe 439(1) de into force on the same day as subsection 439(1) of this Act, then that subsection 439(1) 20 la prsente loi sont concomitantes, ce para- 20 graphe 439(1) est rput tre entr en is deemed to have come into force before that vigueur avant cet article 307, le paragraphe section 307 and subsection (5) applies as a (5) sappliquant en consquence. consequence. Coming into Force
Order in council

Entre en vigueur

463. (1) Les paragraphes 433(1) et (3), 463. (1) Subsections 433(1) and (3), Dcret 434(1), 435(1), (2), (4), (6) and (8), 436(1), 25 434(1), 435(1), (2), (4), (6) et (8), 436(1), (4), 25 (5) et (7), 437(1), (3) et (5), 438(1), 439(1), (4), (5) and (7), 437(1), (3) and (5), 438(1), 440(1) et (3), 441(1), 442(1), 443(1) et 445(2), 439(1), 440(1) and (3), 441(1), 442(1), 443(1) les articles 447 et 452 460 et le paragraphe and 445(2), sections 447 and 452 to 460 and 461(1) entrent en vigueur la date fixe par subsection 461(1) come into force on a day to be fixed by order of the Governor in Council. 30 dcret. 30 (2) Subsections 439(3), 442(2), 443(2) and 461(2) come into force on the first day on which the Governor in Council makes an order under section 448. (2) Les paragraphes 439(3), 442(2), 443(2) et 461(2) entrent en vigueur la date o le gouverneur en conseil prend le premier dcret en vertu de larticle 448.
Dcret en vertu de larticle 448

Order in council under section 448

Order in council

(3) Subsection 439(2) comes into force on a 35 (3) Le paragraphe 439(2) entre en vigueur 35 Dcret la date fixe par dcret, laquelle doit tre day, after the day referred to in subsection postrieure la date vise au paragraphe (2). (2), to be fixed by order of the Governor in Council. (4) Les paragraphes 433(2) et (4), 434(2), (4) Subsections 433(2) and (4), 434(2), 2012, ch. 19 435(3), (5), (7) and (9), 436(2), (6) and (8), 40 435(3), (5), (7) et (9), 436(2), (6) et (8), 437(2), (4) et (6), 438(2), 440(2) et (4) et 441(2) 40 437(2), (4) and (6), 438(2), 440(2) and (4) and entrent en vigueur la date dentre en 441(2) come into force on the day on which vigueur du paragraphe 609(2) de la Loi sur subsection 609(2) of the Jobs, Growth and lemploi, la croissance et la prosprit durable. Long-term Prosperity Act comes into force.

2012, c. 19

2011-2012 DIVISION 23

Emploi et croissance (2012) SECTION 23 RGIMES DE PENSION DU SECTEUR PUBLIC Loi sur la pension de retraite des Forces canadiennes Modification de la loi

353

PUBLIC SECTOR PENSIONS

R.S., c. C-17

Canadian Forces Superannuation Act Amendments to the Act

L.R., ch. C-17

1999, c. 34, s. 115(1)

464. The portion of the definition contributor in subsection 2(1) of the Canadian Forces Superannuation Act before paragraph (b) is replaced by the following:

464. Le passage de la dfinition de 1999, ch. 34, par. 115(1) contributeur prcdant lalina b), au paragraphe 2(1) de la Loi sur la pension de retraite des Forces canadiennes, est remplac par ce qui suit : 5

contributor contributeur

contributor means a person who is required 5 contributeur Personne tenue par larticle 5 de contributeur contributor by section 5 to contribute to the Canadian contribuer la Caisse de retraite des Forces Forces Pension Fund, and includes, unless the canadiennes. Sont compris parmi les contribucontext otherwise requires, teurs, sauf si le contexte exige une interprtation 10 diffrente : (a) a person who has ceased to be required by this Act to contribute to the Superannua- 10 a) une personne qui a cess dtre tenue par tion Account or the Canadian Forces Pension la prsente loi de contribuer au compte de Fund, and pension de retraite ou la Caisse de retraite des Forces canadiennes; 465. Section 5 of the Act is replaced by the following: 465. Larticle 5 de la mme loi est rem- 15 1992, ch. 46, art. 33; 1999, plac par ce qui suit : ch. 34, art. 117;
2003, ch. 26, art. 3 Contribution 5. (1) A member of the regular force, except 15 5. (1) compter du 1er janvier 2013 et pour compter de 2013 a person described in subsection (6), is required toute partie de la priode en cause, le membre de la force rgulire, lexception de celui vis to contribute to the Canadian Forces Pension au paragraphe (6), est tenu de verser la Caisse 20 Fund, in respect of every portion of the period beginning on January 1, 2013 by reservation de retraite des Forces canadiennes, par retenue from salary or otherwise, at the contribution 20 sur son traitement ou autrement, la contribution rates determined by the Treasury Board in calcule selon les taux que le Conseil du Trsor respect of that portion on the joint recommendtermine sur recommandation conjointe du dation of the President of the Treasury Board prsident du Conseil du Trsor et du ministre. 25 and the Minister. Contribution (2) A person who has to his or her credit, on 25 (2) La personne ayant son crdit, le 1er trente-cinq ans or after January 1, 2013, a period of pensionable janvier 2013 ou aprs cette date, une priode de de service service or a period of pensionable service service dau moins trente-cinq ans ouvrant droit and other pensionable service totalling at pension ou une priode de service ouvrant droit pension et une autre priode de service 30 least 35 years is not required to contribute under subsection (1) but is required to contribute, by 30 totalisant au moins trente-cinq ans nest pas reservation from salary or otherwise, to the tenue de verser la contribution vise au Canadian Forces Pension Fund, in respect of the paragraphe (1), mais est tenue de verser, par period beginning on the later of January 1, 2013 retenue sur son traitement ou autrement, la Caisse de retraite des Forces canadiennes, en 35 and the day on which the person has to his or her credit those 35 years, in addition to any 35 plus de toute autre somme exige par la prsente loi, une contribution dont les taux sont other amount required under this Act, at the dtermins par le Conseil du Trsor sur

1992, c. 46, s. 33; 1999, c. 34, s. 117; 2003, c. 26, s. 3

Contribution rates 2013 and later

Contribution rates 35 years of service

354

Jobs and Growth, 2012 rates determined by the Treasury Board on the joint recommendation of the President of the Treasury Board and the Minister.

60-61 ELIZ. II

recommandation conjointe du prsident du Conseil du Trsor et du ministre compter du 1er janvier 2013 ou du jour o elle a atteint trente-cinq ans de service, le dernier en date 5 tant retenir.

Limitation determination of contribution rate

(3) In determining the contribution rates for (3) Pour lapplication des paragraphes (1) et Taux maximums the purposes of subsections (1) and (2), the rates 5 (2), les taux de contribution ne peuvent tre suprieurs aux taux des contributions payer au must not exceed the rates paid under section 5 of the Public Service Superannuation Act by titre de larticle 5 de la Loi sur la pension de la fonction publique par les contributeurs du 10 Group 1 contributors who are described in subsection 12(0.1) of that Act. groupe 1 viss au paragraphe 12(0.1) de cette loi.
Autre priode de (4) For the purpose of subsection (2), other 10 (4) Pour lapplication du paragraphe (2), service pensionable service means years of service, autre priode de service sentend des annes other than service credited under a plan de service, autre que le service crdit en vertu 15 established in accordance with Part I.1, giving dun rgime constitu conformment la partie rise to a superannuation or pension benefit of a I.1, ouvrant droit une prestation de pension de kind specified in the regulations that is payable 15 retraite ou de pension dun genre spcifi dans les rglements qui est payer : (a) out of the Consolidated Revenue Fund,

Other pensionable service

or out of any account in the accounts of Canada other than the Superannuation Account; or (b) out of the Public Service Pension Fund 20 within the meaning of the Public Service Superannuation Act or the Royal Canadian Mounted Police Pension Fund within the meaning of the Royal Canadian Mounted Police Superannuation Act. 25
Contributions not required

a) soit sur le Trsor ou un compte parmi les 20 comptes du Canada autre que le compte de pension de retraite; b) soit par la Caisse de retraite de la fonction publique, au sens de la Loi sur la pension de la fonction publique, ou la Caisse de retraite 25 de la Gendarmerie royale du Canada, au sens de la Loi sur la pension de retraite de la Gendarmerie royale du Canada.

(5) Despite anything in this Part, no person (5) Malgr les autres dispositions de la Contributions prsente partie, nulle personne ne peut, lgard 30 non requises shall, in respect of any period of his or her dune priode de service postrieure au 14 service on or after December 15, 1994, make a dcembre 1994, contribuer au titre de la contribution under this Part in respect of any portion of his or her annual rate of pay that is in 30 prsente partie en ce qui regarde la partie de son taux de solde annuel dpassant le taux de excess of the annual rate of pay that is fixed by or determined in the manner prescribed by the solde annuel fix par rglement ou dtermin 35 regulations. selon les modalits rglementaires. (6) The exceptions are (a) a member who, immediately before 35 March 1, 1960, was a member of the regular force but not a contributor under Part V of the former Act and who has not elected under subsection 18(2) of the Canadian Forces Superannuation Act, chapter C-9 of the 40 Revised Statutes of Canada, 1970, to become a contributor under this Act; and (6) Font exception : a) le membre de la force rgulire qui ltait avant le 1er mars 1960, sans tre contributeur au titre de la partie V de lancienne loi et qui 40 na pas choisi aux termes du paragraphe 18(2) de la Loi sur la pension de retraite des Forces canadiennes, chapitre C-9 des Statuts reviss du Canada de 1970, de devenir 45 contributeur selon la prsente loi;
Exceptions

Exceptions

2011-2012

Emploi et croissance (2012) (b) a person on leave of absence from employment outside the regular force who, in respect of current service continues to contribute to or under any superannuation or pension fund or plan established for the 5 benefit of employees of the employer from whose employment the member is absent. b) la personne en cong dun emploi lextrieur de la force rgulire qui, relativement son service en cours, continue de contribuer un fonds ou rgime de pension de retraite ou de pension ou au titre dun tel 5 fonds ou rgime, institu pour les employs de lemployeur qui lui a accord le cong. 466. La division 6a)(ii)(A) de la mme loi est remplace par ce qui suit : (A) dune part, toute priode durant 10 laquelle il tait tenu par les paragraphes 5(1) et 5(1.01), dans leur version au 31 dcembre 2012, de contribuer au compte de pension de retraite ou la Caisse de retraite des Forces canadiennes, et celle 15 durant laquelle il est tenu par le paragraphe 5(1) de contribuer la Caisse de retraite des Forces canadiennes,

355

1999, c. 34, s. 118(1)

466. Clause 6(a)(ii)(A) of the Act is replaced by the following: (A) any period during which he or she 10 was required by subsections 5(1) and (1.01), as they read on December 31, 2012, to contribute to the Superannuation Account or the Canadian Forces Pension Fund, and any period during 15 which he or she is required by subsection 5(1) to contribute to the Canadian Forces Pension Fund, and

1999, ch. 34, par. 118(1)

1999, c. 34, s. 120(1)

1999, ch. 34, 467. (1) Subparagraphs 7(1)(c)(iv) and (v) 467. (1) Les sous-alinas 7(1)c)(iv) et (v) 20 de la mme loi sont remplacs par ce qui 20 par. 120(1) of the Act are replaced by the following: suit :

(iv) if that period or any portion of it was after 1999 but before January 1, 2004, in the manner and at the rates set out in subsection 5(1), as it read on December 31, 2003, in respect of that period or portion, 25 (v) if that period or any portion of it was after 2003 but before January 1, 2013, in the manner and at the rates determined under subsection 5(1.01), as it read on December 31, 2012, in respect of that 30 period or portion, and (vi) if that period or any portion of it was after 2012, in the manner set out in subsection 5(1) and at the rates determined  by the Treasury Board under that subsec- 35   tion, in respect of that period or portion,         (2) Subparagraphs 7(1)(d)(iv) and (v) of the Act are replaced by the following:

(iv) lorsque cette priode ou toute partie de celle-ci est postrieure 1999, mais antrieure au 1er janvier 2004, de la manire et aux taux indiqus au paragraphe 25 5(1), dans sa version au 31 dcembre 2003, relativement cette priode ou cette partie de priode, (v) lorsque cette priode ou toute partie de celle-ci est postrieure 2003, mais 30 antrieure au 1er janvier 2013, de la manire et aux taux dtermins au titre du paragraphe 5(1.01), dans sa version au 31 dcembre 2012, relativement cette 35 priode ou cette partie de priode, (vi) lorsque cette priode ou toute partie de celle-ci est postrieure 2012, de la manire prvue au paragraphe 5(1) et aux taux que le Conseil du Trsor dtermine au titre de ce paragraphe, relativement cette 40 priode ou cette partie de priode, (2) Les sous-alinas 7(1)d)(iv) et (v) de la mme loi sont remplacs par ce qui suit :
1999, ch. 34, par. 120(1)

1999, c. 34, s. 120(1)

356

Jobs and Growth, 2012 (iv) if that period or any portion of it was after 1999 but before January 1, 2004, in the manner and at the rates set out in subsection 5(1), as it read on December 31, 2003, in respect of that period or portion, 5 (v) if that period or any portion of it was after 2003 but before January 1, 2013, in the manner and at the rates determined under subsection 5(1.01), as it read on December 31, 2012, in respect of that 10 period or portion, and (vi) if that period or any portion of it was after 2012, in the manner set out in subsection 5(1) and at the rates determined  by the Treasury Board under that subsec- 15   tion, in respect of that period or portion,         (3) Subparagraphs 7(1)(g)(iv) and (v) of the Act are replaced by the following: (iv) if that period or any portion of it was after 1999 but before January 1, 2004, in 20 the manner and at the rates set out in subsection 5(1), as it read on December 31, 2003, in respect of that period or portion, (v) if that period or any portion of it was after 2003 but before January 1, 2013, in 25 the manner and at the rates determined under subsection 5(1.01), as it read on December 31, 2012, in respect of that period or portion, and (vi) if that period or any portion of it was 30 after 2012, in the manner set out in subsection 5(1) and at the rates determined  by the Treasury Board under that subsec-    tion, in respect of that period or portion,        

60-61 ELIZ. II

(iv) lorsque cette priode ou toute partie de celle-ci est postrieure 1999, mais antrieure au 1er janvier 2004, de la manire et aux taux indiqus au paragraphe 5(1), dans sa version au 31 dcembre 2003, 5 relativement cette priode ou cette partie de priode, (v) lorsque cette priode ou toute partie de celle-ci est postrieure 2003, mais antrieure au 1er janvier 2013, de la 10 manire et aux taux dtermins au titre du paragraphe 5(1.01), dans sa version au 31 dcembre 2012, relativement cette priode ou cette partie de priode, (vi) lorsque cette priode ou toute partie 15 de celle-ci est postrieure 2012, de la manire prvue au paragraphe 5(1) et aux taux que le Conseil du Trsor dtermine au titre de ce paragraphe, relativement cette 20 priode ou cette partie de priode, (3) Les sous-alinas 7(1)g)(iv) et (v) de la mme loi sont remplacs par ce qui suit : (iv) lorsque cette priode ou toute partie de celle-ci est postrieure 1999, mais antrieure au 1er janvier 2004, de la 25 manire et aux taux indiqus au paragraphe 5(1), dans sa version au 31 dcembre 2003, relativement cette priode ou cette partie de priode, (v) lorsque cette priode ou toute partie de 30 celle-ci est postrieure 2003, mais antrieure au 1er janvier 2013, de la manire et aux taux dtermins au titre du paragraphe 5(1.01), dans sa version au 31 dcembre 2012, relativement cette 35 priode ou cette partie de priode, (vi) lorsque cette priode ou toute partie de celle-ci est postrieure 2012, de la manire prvue au paragraphe 5(1) et aux taux que le Conseil du Trsor dtermine au 40 titre de ce paragraphe, relativement cette priode ou cette partie de priode,
1999, ch. 34, par. 120(2)

1999, c. 34, s. 120(2)

(4) Section 7 of the Act is amended by 35 (4) Larticle 7 de la mme loi est modifi par adjonction, aprs le paragraphe (1), de ce adding the following after subsection (1): qui suit : 45

2011-2012
Amount to be paid

Emploi et croissance (2012) 357    (1.1) Despite paragraphs 7(1)(j) and (k), if a  (1.1) Malgr les alinas 7(1)j) et k), sil a Somme payer   contributor has elected under clause 6(b)(ii)(J) choisi au titre de la division 6(b)(ii)(J) ou (K) de   or (K) to count as pensionable service a period compter comme service ouvrant droit pension   of service in respect of which he or she was une priode de service lgard de laquelle il   entitled to a transfer value and payment of that 5avait droit une valeur de transfert et si le 5   transfer value has been effected under section versement de la valeur de transfert a t effectu   22, the contributor is required to pay in respect au titre de larticle 22, le contributeur est tenu de   of that period of service an amount determined payer lgard de cette priode de service une   in the prescribed manner. somme dtermine de la manire prvue par  rglement. 10 468. Subsection 9(1) of the Act is replaced 10 468. Le passage du paragraphe 9(1) de la by the following: mme loi prcdant lalina a) est remplac par ce qui suit :

Manner of payment

9. (1) Subject to this section, any amount 9. (1) Sous rserve des autres dispositions Mode de required by subsection 7(1) or (1.1) to be paid du prsent article, un montant quun contribu- 15 paiement teur est tenu de verser, suivant les paragraphes by a contributor in respect of any period of service for which he or she has elected to pay 15 7(1) ou (1.1), en ce qui regarde toute priode de shall be paid by him or her into the Superservice pour laquelle il a choisi de payer, est pay par lui au compte de pension de retraite annuation Account, at his or her option, selon, son gr, lune des manires suivantes : 20 (a) in a lump sum, at the time of making the election; or (b) in instalments, on the terms and com- 20 puted on the bases as to mortality and interest as are prescribed by the regulations.

1999, c. 34, s. 127

469. Subsection 15(5) of the Act is replaced by the following:

469. Le paragraphe 15(5) de la mme loi est remplac par ce qui suit :

1999, ch. 34, art. 127

Computation of average annual pay

Calcul de la (5) For the purposes of subparagraphs 25 (5) Pour lapplication des sous-alinas solde annuelle (1)a)(ii) et (iii), une priode de service durant (1)(a)(ii) and (iii), a period of service during moyenne laquelle une personne demeure membre de la 25 which a person continues to be a member of the force rgulire et est tenue de verser des regular force and is required to make contributions under subsection 5(2), or was required to contributions au titre du paragraphe 5(2), ou make contributions under subsection 5(2), (3) or 30 tait tenue den verser au titre des paragraphes (4) as it read on December 31, 2012, is deemed 5(2), (3) ou (4) dans leur version au 31 to be a period of pensionable service to his or dcembre 2012, est rpute une priode de 30 service ouvrant droit pension au crdit de cette her credit. personne.

1999, c. 34, s. 142(2) Deemed reenrolment

470. Le paragraphe 41(3) de la mme loi 470. Subsection 41(3) of the Act is re35 est remplac par ce qui suit : placed by the following:

1999, ch. 34, par. 142(2)

(3) Pour lapplication de la prsente loi, la 35 Personnes (3) For the purposes of this Act, a person rputes enrles personne qui est enrle dans la force de rserve who, after having ceased to be required by de nouveau ou mutes ou y est mute aprs avoir cess dtre assujettie section 5 to contribute to the Superannuation lobligation de contribuer, au titre de larticle Account or the Canadian Forces Pension Fund, is enrolled in or transferred to the reserve force 40 5, au compte de pension de retraite ou la Caisse de retraite des Forces canadiennes est, 40 is on the expiry of any continuous period of fulllexpiration de toute priode continue dun an time service in the reserve force of one year,

358

Jobs and Growth, 2012 beginning on or after January 1, 2000, deemed to have become re-enrolled in the regular force at the end of that period. de service plein temps, commenant au plus tt partir du 1er janvier 2000, rpute enrle de nouveau.

60-61 ELIZ. II

1999, c. 34, s. 145

471. (1) Paragraph 49.1(2)(b) of the Act is 471. (1) Lalina 49.1(2)b) de la mme loi 1999, ch. 34, 5 art. 145 replaced by the following: 5 est remplac par ce qui suit : (b) three members appointed from among persons required to contribute to the Canadian Forces Pension Fund who are nominated for appointment by the Chief of the Defence Staff to represent persons serving in the 10 Canadian Forces; b) trois membres choisis parmi les personnes tenues de contribuer la Caisse de retraite des Forces canadiennes, lesquels sont proposs par le chef dtat-major de la dfense pour reprsenter les militaires; 10 (2) Lalina 49.1(2)d) de la mme loi est remplac par ce qui suit : d) cinq autres membres choisis par le ministre, quatre membres tant choisis parmi les personnes qui sont tenues de contribuer la 15 Caisse de retraite des Forces canadiennes, et un membre pouvant tre choisi parmi les personnes qui sont tenues de contribuer tout autre compte comparable ouvert parmi les comptes du Canada, la Caisse de retraite de 20 la fonction publique, au sens de la Loi sur la pension de la fonction publique, ou la Caisse de retraite de la Gendarmerie royale du Canada, au sens de la Loi sur la pension de retraite de la Gendarmerie royale du 25 Canada. 472. Lalina 50(1)g) de la mme loi est remplac par ce qui suit : g) fixer un taux de solde annuel pour lapplication du paragraphe 5(5) ou prvoir 30 son mode de dtermination; Modification corrlative la Loi sur les rgimes de retraite particuliers 473. Lalina 11(3)b) de la Loi sur les rgimes de retraite particuliers est remplac par ce qui suit : b) soit le paragraphe 5(5) de la Loi sur la 35 pension de retraite des Forces canadiennes;
1992, ch. 46, ann. I 2002, ch. 17, par. 29(2) 2003, ch. 26, art. 23 1999, ch. 34, art. 145

1999, c. 34, s. 145

(2) Paragraph 49.1(2)(d) of the Act is replaced by the following: (d) five other members appointed by the Minister, four of whom must be from among 15 persons required to contribute to the Canadian Forces Pension Fund and one of whom may be a person required to contribute to any other superannuation or pension account in the accounts of Canada or the Public Service 20 Pension Fund within the meaning of the Public Service Superannuation Act or the Royal Canadian Mounted Police Pension Fund within the meaning of the Royal Canadian Mounted Police Superannuation 25 Act.

2003, c. 26, s. 23

472. Paragraph 50(1)(g) of the Act is replaced by the following: (g) fixing an annual rate of pay for the purposes of subsection 5(5) or prescribing the 30 manner of determining the annual rate of pay;

1992, c. 46, Sch. I 2002, c. 17, s. 29(2)

Consequential Amendment to the Special Retirement Arrangements Act 473. Paragraph 11(3)(b) of the Special Retirement Arrangements Act is replaced by the following: (b) subsection 5(5) of the Canadian Forces 35 Superannuation Act;

2011-2012

Emploi et croissance (2012) Coordinating Amendments Dispositions de coordination

359

2003, c. 26

474. (1) Au prsent article, autre loi 474. (1) In this section, other Act means 2003, ch. 26 sentend de la Loi modifiant la Loi sur la An Act to amend the Canadian Forces Superpension de retraite des Forces canadiennes et annuation Act and to make consequential dautres lois en consquence, chapitre 26 des amendments to other Acts, chapter 26 of the 5 Statutes of Canada, 2003. 5 Lois du Canada (2003). (2) If section 5 of the other Act comes into force before subsections 467(1) to (3) of this Act, then those subsections 467(1) to (3) are repealed. (2) Si larticle 5 de lautre loi entre en vigueur avant les paragraphes 467(1) (3) de la prsente loi, ces paragraphes 467(1) (3) sont abrogs.

(3) If section 5 of the other Act comes into 10 (3) Si lentre en vigueur de larticle 5 de 10 lautre loi et celle des paragraphes 467(1) force on the same day as subsections 467(1) (3) de la prsente loi sont concomitantes, ces to (3) of this Act, then those subsections paragraphes 467(1) (3) sont rputs tre 467(1) to (3) are deemed to have come into entrs en vigueur avant cet article 5. force before that section 5. (4) If section 5 of the other Act comes into 15 (4) Si larticle 5 de lautre loi entre en 15 vigueur avant le paragraphe 467(4) de la force before subsection 467(4) of this Act, prsente loi, ce paragraphe 467(4) et larticle then that subsection 467(4) and section 468 of 468 de la prsente loi sont abrogs. this Act are repealed. (5) Si lentre en vigueur de larticle 5 de (5) If section 5 of the other Act comes into force on the same day as subsection 467(4) of 20 lautre loi et celle du paragraphe 467(4) de la 20 prsente loi sont concomitantes, ce parathis Act, then that subsection 467(4) and graphe 467(4) et larticle 468 de la prsente section 468 of this Act are deemed to have loi sont rputs tre entrs en vigueur avant come into force before that section 5. cet article 5. (6) Si larticle 21 de lautre loi entre en 25 (6) If section 21 of the other Act comes into force before section 470 of this Act, then 25 vigueur avant larticle 470 de la prsente loi, cet article 470 est abrog. that section 470 is repealed. (7) Si lentre en vigueur de larticle 21 de (7) If section 21 of the other Act comes lautre loi et celle de larticle 470 de la into force on the same day as section 470 of prsente loi sont concomitantes, cet article 30 this Act, then that section 470 is deemed to have come into force before that section 21. 30 470 est rput tre entr en vigueur avant cet article 21.
R.S., c. M-5

Members of Parliament Retiring Allowances Act 475. (1) The portion of subsection 2(1) of the Members of Parliament Retiring Allowances Act before the first definition is replaced by the following:

Loi sur les allocations de retraite des parlementaires

L.R., ch. M-5

1992, c. 46, s. 81

Definitions

  2. (1) The following definitions apply in this 35 2. (1) Les dfinitions qui suivent sappli Act. quent la prsente loi. (2) The definition earnings limit in subsection 2(1) of the Act is replaced by the following:

475. (1) Le passage du paragraphe 2(1) de 1992, ch. 46, art. 81 la Loi sur les allocations de retraite des parlementaires prcdant la premire dfini- 35 tion est remplac par ce qui suit :
Dfinitions

1992, c. 46, s. 81

1992, ch. 46, (2) La dfinition de gains maximums , au paragraphe 2(1) de la mme loi, est 40 art. 81 remplace par ce qui suit :

360
earnings limit gains maximums

Jobs and Growth, 2012 earnings limit, in relation to a member in respect of one or more sessions in any calendar year, means (a) for any calendar year before 2016, the amount in respect of which benefits may be 5 accrued during that calendar year for the purposes of a registered pension plan within the meaning of the Income Tax Act, determined by dividing the defined benefit limit in respect of that calendar year by 0.02, and 10  (b) for 2016 and subsequent calendar years,   the amount determined by the following   formula, rounded to the next highest multiple    of $100:   [(A (B C)) / 0.02] + C 15    where   A is the the amount determined for the   calendar year in accordance with the    definition defined benefit limit in sub-   section 8500(1) of the Income Tax 20  Regulations,   B is the number fixed by the Chief Actuary    under subsection (6), and   C is the amount of the Years Maximum   Pensionable Earnings, as defined in sub- 25  section 2(1) of the Canada Pension Plan,    for that calendar year. gains maximums Pour une ou plusieurs sessions dune anne civile et lgard dun parlementaire :

60-61 ELIZ. II
gains maximums earnings limit

a) pour toute anne civile antrieure 2016, la somme prise en compte pour lacquisition 5 de prestations au cours de cette anne dans le cadre dun rgime de pension agr suivant la Loi de limpt sur le revenu, et calcule par division du plafond des prestations dtermi10 nes pour cette anne par 0,02; b) pour lanne civile 2016 et toute anne civile subsquente, la somme obtenue par la formule ci-aprs, arrondie au multiple suprieur de cent dollars : [(A (B C)) / 0,02] + C o : A reprsente la somme dtermine pour lanne civile en cause conformment la dfinition de plafond des prestations dtermines au paragraphe 8500(1) du 20 Rglement de limpt sur le revenu; B le nombre fix par lactuaire en chef en vertu du paragraphe (6); C le maximum des gains annuels ouvrant droit pension, au sens du paragraphe 25 2(1) du Rgime de pensions du Canada, pour lanne civile en cause. 15

(3) Subsection 2(1) of the Act is amended (3) Le paragraphe 2(1) de la mme loi est by adding the following in alphabetical modifi par adjonction, selon lordre alphaorder: 30 30 btique, de ce qui suit :     actuaire en chef Lactuaire en chef du Bureau average annual average annual pensionable earnings, with actuaire en  pensionable chef respect to any member, means the average du surintendant des institutions financires.   earnings Chief Actuary annual pensionable earnings received as a  moyenne   annuelle des member during any five-year period of pen-  gains ouvrant   facteur de rduction lgard dun ancien facteur de droit pension sionable service selected by or on behalf of the 35 rduction  parlementaire, le nombre obtenu au moyen du reduction member, or during any period so selected   factor  consisting of consecutive periods of pensionable calcul vis llment D du paragraphe 37.3(2). 35   service totalling five years.    gains ouvrant droit pension lgard dun gains ouvrant   droit pension average maximum pensionable earnings, with parlementaire pour une anne civile, le total de average pensionable   maximum earnings respect to any former member, means the 40ses gains suivants :   pensionable average of the Years Maximum Pensionable  earnings   a) lindemnit de session pour lanne civile; moyenne des   maximums des Earnings, as defined in subsection 2(1) of the  Canada Pension Plan, for the earlier of the  b) toute indemnit annuelle payer pour 40 gains ouvrant  droit pension  lanne civile;   c) tout traitement payer pour lanne civile.

2011-2012

Emploi et croissance (2012) 361   years referred to in paragraphs (a) and (b), and  moyenne annuelle des gains ouvrant droit moyenne   annuelle des for each of the four years preceding that earlier pension Moyenne annuelle des gains ouvrant  gains ouvrant  droit pension reus par un parlementaire en year, droit pension   average annual cette qualit pendant toute priode de cinq ans  pensionable  (a) the year in which the former member  de service validable choisie par lui ou pour son 5 earnings   ceased to be a member, and 5 compte ou pendant des priodes conscutives de     (b) the year in which the former member service validable ainsi choisies totalisant cinq    becomes entitled to receive a retirement ans.    pension under the Canada Pension Plan or   moyenne des maximums des gains ouvrant  moyenne des   under a similar provincial pension plan. droit pension lgard dun ancien 10 maximums des   gains ouvrant  Chief Actuary Chief Actuary means the Chief Actuary of the 10parlementaire, moyenne des maximums des droit pension   actuaire en average Office of the Superintendent of Financial gains annuels ouvrant droit pension, au sens chef  maximum  du paragraphe 2(1) du Rgime de pensions du Institutions. pensionable   earnings   Canada, pour lanne et pour chacune des pensionable earnings, with respect to any  pensionable   earnings quatre annes prcdentes o sest produit le 15  gains ouvrant member in respect of any calendar year, means  droit pension the aggregate of 15premier en date des vnements suivants :      (a) his or her sessional indemnity for the  a) le parlementaire a perdu sa qualit de  parlementaire;    year,      (b) any annual allowance payable to him or  b) il est devenu admissible une allocation  de retraite conformment au Rgime de 20    her in respect of the year, and    (c) any salary payable to the member in 20 pensions du Canada ou dun rgime provin cial de pensions semblable.   respect of the year.   reduction factor, with respect to any former reduction  factor member, means the number determined by the  facteur de calculation referred to in the description of D in rduction  subsection 37.3(2). 25
1992, c. 46, s. 81

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

(4) Le paragraphe 2(2) de la mme loi est remplac par ce qui suit :

1992, ch. 46, art. 81

Calculation of average annual sessional indemnity

Calculation of average annual sessional indemnity

(2) Pour le calcul de la moyenne annuelle de 25 Calcul de la (2) For the purposes of calculating a memmoyenne lindemnit de session dun parlementaire, toute bers average annual sessional indemnity, any annuelle de lindemnit de period during which he or she is, by virtue of 30 priode pendant laquelle, suivant les alinas session 12(1)b) ou c) ou 34(1)b), dans leur version paragraph 12(1)(b) or (c) or 34(1)(b), as it read er immediately before January 1, 2013, prohibited antrieure au 1 janvier 2013, il nest pas from contributing in respect of the sessional prlev de cotisations lgard de son indem- 30 indemnity payable to him or her is deemed to be nit de session est rpute tre une priode de a period of pensionable service to the members 35 service validable son crdit. credit.    (2.1) For the purposes of calculating a  (2.1) Pour le calcul de la moyenne annuelle Calcul de la   moyenne members average annual sessional indemnity, de lindemnit de session dun parlementaire,   annuelle de any period during which he or she is required to toute priode pendant laquelle il doit cotiser en 35 lindemnit de   session make contributions under subsection 12(2) or 40vertu du paragraphe 12(2) ou devrait cotiser en   would be required to contribute under that vertu de ce paragraphe sil tait g de moins de   subsection if he or she were under 71 years of soixante et onze ans est rpute tre une priode   age is deemed to be a period of pensionable de service validable son crdit.  service to the members credit.

362
Calculation of average annual pensionable earnings

Jobs and Growth, 2012 60-61 ELIZ. II    (2.2) For the purposes of calculating a  (2.2) Pour le calcul de la moyenne annuelle Calcul de la   moyenne members average annual pensionable earnings, des gains ouvrant droit pension dun parle  annuelle des any period during which he or she is required to mentaire, toute priode pendant laquelle il doit gains ouvrant   droit pension make contributions under subsection 12(2.1) or cotiser en vertu du paragraphe 12(2.1) ou   would be required to contribute under that 5devrait cotiser en vertu de ce paragraphe sil 5   subsection if he or she were under 71 years of tait g de moins de soixante et onze ans est   age is deemed to be a period of pensionable rpute tre une priode de service validable   son crdit. service to the members credit. (5) Larticle 2 de la mme loi est modifi (5) Section 2 of the Act is amended by adding the following after subsection (5): 10 par adjonction, aprs le paragraphe (5), de ce 10 qui suit :    (6) The Chief Actuary may, taking into  (6) Lactuaire en chef peut, en tenant compte Pouvoir de fixer   un nombre account the percentage fixed for the purposes du pourcentage fix pour lapplication du   of subsection 17.1(2), fix a number for the paragraphe 17.1(2), fixer un nombre pour   purpose of the description of B in paragraph (b) lapplication de llment B lalina b) de la 15   of the definition earnings limit in subsection 15dfinition de gains maximums au paragraphe   (1). (1). 476. The Act is amended by adding the following after section 2.6: 476. La mme loi est modifie par adjonction, aprs larticle 2.6, de ce qui suit :

Power to fix number

    TAUX DE COTISATION CONTRIBUTION RATES       2.7 (1) Lactuaire en chef fixe des taux de 20 Obligation de Obligation to fix  2.7 (1) The Chief Actuary shall fix contribu fixer des taux rates tion rates for the purpose of the provisions of 20cotisation pour lapplication des dispositions de   this Act that require contributions to be made at la prsente loi qui exigent des cotisations au   the applicable contribution rate. taux de cotisation applicable.      (2) In fixing contribution rates for the  (2) Lorsquil fixe des taux de cotisation pour Catgories Classes   purpose of any provision of this Act, the Chief lapplication des dispositions de la prsente loi, 25   Actuary may fix a rate for all of the members of 25lactuaire en chef peut fixer un taux applicable   the Senate or House of Commons or for any aux snateurs ou aux dputs ou toute   class of members specified by the Chief catgorie de parlementaires quil prcise.   Actuary.       (3) For the purposes of any provision of this  (3) Pour lapplication de toute disposition de Taux applicable Applicable   contribution rate  Act that requires the payment of a contribution, 30la prsente loi qui exige le versement dune 30   the applicable contribution rate with respect to a cotisation, le taux de cotisation applicable un   member is the contribution rate that is fixed by parlementaire est celui que lactuaire en chef a   the Chief Actuary for the purposes of that fix pour lapplication de la disposition et qui   provision that applies to the member or to the sapplique au parlementaire ou la catgorie de   class of members to which the member belongs. 35parlementaires laquelle il appartient. 35      (4) Despite subsection (1), but subject to  (4) Malgr le paragraphe (1), mais sous Taux de Contribution rate   cotisation pour for purpose of  subsection (9), the applicable contribution rate rserve du paragraphe (9), le taux de cotisation   lapplication de paragraph for the purpose of paragraph 31.1(1)(a) for the applicable pour lapplication de lalina 31.1(1)(a) lalina   2013 to 2015 31.1(1)a) calendar years 2013 to 2015 is 4%. 31.1(1)a) pour les annes civiles 2013 2015 2013 2015  est de quatre pour cent. 40

2011-2012

Emploi et croissance (2012) 363    (5) Despite subsection (1), the applicable  (5) Malgr le paragraphe (1), les taux de Contribution Taux de    rates for purpose  cotisation pour contribution rates for the purpose of paragraph cotisation applicables pour lapplication de of paragraph lapplication de   31.1(1)(b) lalina 31.1(1)(b) for the calendar years 2013 to 2015 lalina 31.1(1)b) pour les annes civiles 2013 2013 to 2015 31.1(1)b)    2015 sont les suivants : are 2013 2015    (a) for 2013, 4%; 5 5 a) pour 2013, quatre pour cent;      b) pour 2014, cinq pour cent;  (b) for 2014, 5%; and      c) pour 2015, six pour cent.  (c) for 2015, 6%.      (6) Despite subsection (1), but subject to  (6) Malgr le paragraphe (1), mais sous Taux de Contribution   cotisation pour rates for purpose  subsections (7) to (9), the applicable contribu- rserve des paragraphes (7) (9), les taux de lapplication des of paragraphs   31.1(1)(c) and tion rates for the purpose of paragraphs 10cotisation applicables pour lapplication des 10 alinas 31.1(1)c)   et (2)a) et b) (2)(a) and (b)   2013 2015 2013 to 2015 31.1(1)(c) and (2)(a) and (b) for the calendar alinas 31.1(1)c) et (2)a) et b) pour les annes civiles 2013 2015 sont les suivants : years 2013 to 2015 are      a) pour 2013, huit pour cent;  (a) for 2013, 8%;      b) pour 2014, neuf pour cent;  (b) for 2014, 9%; and      (c) for 2015, 10%. 15 15 c) pour 2015, dix pour cent.     Taux de Contribution rate  (7) Despite subsection (1), the applicable  (7) Malgr le paragraphe (1), le taux de   cotisation for certain contribution rate for the purpose of paragraph cotisation applicable pour lapplication de lgard de members   certains 2013 to 2015 31.1(1)(c) for the calendar years 2013 to 2015 lalina 31.1(1)c) pour les annes civiles 2013 parlementai  for members who are required to contribute  2015, pour les parlementaires qui doivent res 2013   2015 under subsection 12(2) is 4% in respect of the 20cotiser en vertu du paragraphe 12(2), est de 20   portion of salary or annual allowance that is quatre pour cent lgard de la partie de leur   payable to them that exceeds their earnings limit traitement ou de leur indemnit annuelle qui   excde leurs gains maximums pour lanne for the calendar year.   civile.      Contribution  (8) Despite subsection (1), the applicable  (8) Malgr le paragraphe (1), les taux de 25 Taux de  cotisation rates for certain  contribution rates for the purpose of paragraph 25cotisation applicables pour lapplication de lgard de members   certains 2013 to 2015 31.1(1)(c) for the calendar years 2013 to 2015, lalina 31.1(1)c) pour les annes civiles 2013   parlementaiin respect of salary or annual allowance, for  2015, lgard des traitements ou indemnits res 2013   2015 members who are required to contribute under annuelles des parlementaires qui doivent cotiser   en vertu du paragraphe 12(2), sont les suivants : 30 subsection 12(2) are     30 a) pour 2013, quatre pour cent;  (a) for 2013, 4%;    b) pour 2014, cinq pour cent;  (b) for 2014, 5%; and      c) pour 2015, six pour cent.  (c) for 2015, 6%.      (9) Malgr le paragraphe (1), le taux de Taux de Contribution rate  (9) Despite subsection (1), the applicable   for certain contribution rate for the purpose of paragraphs cotisation applicable pour lapplication des 35 cotisation   lgard de members 31.1(1)(a) and (2)(a) for the calendar years 35alinas 31.1(1)a) et (2)a) pour les annes civiles certains 2013 to 2015   parlementai2013 to 2015 for members who are required to 2013 2015, pour les parlementaires qui res 2013   contribute under subsection 12(2) and members doivent cotiser en vertu du paragraphe 12(2) et 2015   who would be required to contribute under les parlementaires qui devraient cotiser en vertu   subsection 12(2) if they were under 71 years of du paragraphe 12(2) sils taient gs de moins 40   age is 1%. 40de soixante et onze ans, est de un pour cent.

364
Publication of rates

Objective

Jobs and Growth, 2012 60-61 ELIZ. II    (10) The Minister shall cause to be published  (10) Le ministre fait publier les taux de Publication des   taux in the Canada Gazette the contribution rates cotisation fixs en vertu du paragraphe (1) dans   fixed under subsection (1) as soon as feasible la Gazette du Canada ds que possible aprs   after they are fixed. que les taux sont fixs.      2.8 In fixing contribution rates, the Chief 5 2.8 Lorsquil fixe des taux de cotisation, 5 Objectif taux   de cotisation Actuarys objective is to ensure that by not later lactuaire en chef vise faire en sorte que, au   than January 1, 2017 the total amount of plus tard le 1er janvier 2017, le montant total des   contributions to be paid by members under cotisations verser par les parlementaires au   Parts I and II will meet 50% of the current titre des parties I et II couvre cinquante pour   service cost in respect of the benefits payable 10cent du cot des prestations de service courant 10   under Parts I, II and IV. relativement aux prestations payer au titre des  parties I, II et IV. 477. Paragraphs 4(1)(a) and (b) of the Act are replaced by the following: (a) the contributions paid under sections 9, 9.1, 11 and 11.1 on or after January 1, 1992 15 and contributions made under subsections 21(7) and 22(3) of the former Act that are paid on or after that date; (b) the interest paid under sections 11 and 20 11.1; and 477. Les alinas 4(1)a) et b) de la mme loi sont remplacs par ce qui suit : a) les cotisations verses, compter du 1er 15 janvier 1992, au titre des articles 9, 9.1, 11 et 11.1 et au titre des paragraphes 21(7) et 22(3) de la version antrieure; b) les intrts verss en application des 20 articles 11 et 11.1; 478. (1) Lalina 5(1)b) de la mme loi est remplac par ce qui suit : b) une somme qui reprsente les intrts sur le solde crditeur de ce compte, calcule et porte au crdit de ce compte conformment 25 au paragraphe (2). (2) Le paragraphe 5(2) de la mme loi est remplac par ce qui suit :
1992, ch. 46, art. 81 1992, ch. 46, art. 81 2001, ch. 20, art. 15

2001, c. 20, s. 15

1992, c. 46, s. 81

478. (1) Paragraph 5(1)(b) of the Act is replaced by the following: (b) an amount representing interest on the balance from time to time to the credit of the Retiring Allowances Account, calculated and 25 credited in accordance with subsection (2).

1992, c. 46, s. 81

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

Determination of amount

Rate

  (2) The amount referred to in paragraph  (2) La somme vise lalina (1)b) est porte  Calcul du   (1)(b) is to be credited to the Retiring 30au crdit du compte dallocations trimestrielle- 30 montant   Allowances Account in respect of each quarter ment au cours de chaque exercice, soit le dernier   in each fiscal year on the last day of the quarter jour de chaque trimestre, et est calcule par   and is to be determined by multiplying an multiplication du solde crditeur du compte le   amount equal to the balance to the credit of the dernier jour du trimestre prcdent par le taux   Account on the last day of the preceding quarter 35vis au paragraphe (3). 35   by the rate referred to in subsection (3).       (3) The rate for the purpose of subsection (2)  (3) Pour lapplication du paragraphe (2), le Taux   is the effective quarterly rate derived from the taux est le taux effectif trimestriel driv du taux   valuation interest rate for the fiscal year that is dintrt dvaluation pour lexercice nonc   set out in the most recent valuation report for 40dans le plus rcent rapport dvaluation actua  this Act that is laid before the Senate and the rielle lgard de la prsente loi, dpos au 40   House of Commons under section 9 of the Snat et la Chambre des communes en   Public Pensions Reporting Act. application de larticle 9 de la Loi sur les  rapports relatifs aux pensions publiques.

2011-2012
1992, c. 46, s. 81

Emploi et croissance (2012) 479. Section 6 of the Act is repealed. 480. Section 8 of the Act is replaced by the following: 479. Larticle 6 de la mme loi est abrog. 480. Larticle 8 de la mme loi est remplac par ce qui suit :

365
1992, ch. 46, art. 81

1992, c. 46, s. 81

1992, ch. 46, art. 81

Amounts to be credited to meet total cost

Amounts to be debited

Montant port au 8. There shall be credited to the Retiring 8. Est porte au crdit du compte dallocadu compte Allowances Account, at the time and in the 5 tions, la date et selon les modalits dtermi- 5 crditcouvrir le pour cot total manner determined by the Minister, an amount nes par le ministre, une somme qu son avis, that, in the Ministers opinion, based on fond sur des conseils actuariels, il faudra ajouter ce quil estime tre le solde crditeur actuarial advice, together with the amount estimated by the Minister to be to the credit of du compte cette date pour couvrir le cot total that Account at that time, is necessary to meet 10 des allocations et des autres prestations payer 10 the total cost of all allowances and other au titre de la prsente partie, ainsi que le cot benefits payable under this Part and all des prestations supplmentaires correspondantes supplementary benefits payable under Part IV payer au titre de la partie IV. in respect of those allowances or benefits.    8.1 If the Minister is of the opinion, based on 15 8.1 Si le ministre est davis, en se fondant sur Montant port au   actuarial advice, that the amount estimated by des conseils actuariels, que ce quil estime tre 15 dbit   the Minister to be to the credit of the Retiring le solde crditeur du compte dallocations   Allowances Account exceeds the total cost of all excde le cot total des allocations et des autres   allowances and other benefits payable under this prestations payer en application de la prsente   Part and all supplementary benefits payable 20partie, ainsi que le cot des prestations sup  under Part IV in respect of those allowances or plmentaires correspondantes payer au titre de 20   benefits, there may be debited from that la partie IV, il peut tre port au dbit du   Account, at the time and in the manner compte, la date et selon les modalits   determined by the Minister, an amount specified dtermines par lui, une somme quil prcise.  by the Minister. 25

2001, c. 20, s. 16(1)

481. (1) Subsection 9(1) of the Act is replaced by the following:

481. (1) Le paragraphe 9(1) de la mme 2001, ch. 20, loi est remplac par ce qui suit : 25 par. 16(1)

Contributions January 1, 2001 to December 31, 2015

Non-application

9. (1) During the period that begins on 9. (1) Pendant la priode commenant le 1er Cotisations obligatoires January 1, 2001 and ends on December 31, janvier 2001 et se terminant le 31 dcembre du 1er janvier 2001 au 31 2015, a member shall with respect to each 30 2015, les parlementaires cotisent, pour chaque dcembre 2015 calendar year, by reservation from his or her anne civile, au compte dallocations par sessional indemnity, contribute to the Retiring retenue sur leur indemnit de session, au taux 30 Allowances Account 4% of that portion of that de quatre pour cent lgard de la partie de leur sessional indemnity that does not exceed his or indemnit de session qui nexcde pas leurs 35 gains maximums pour lanne civile. her earnings limit for the calendar year.   (1.01) Subsection (1) does not apply to a  (1.01) Le paragraphe (1) ne sapplique pas  Non-application   member who is required to make a contribution aux parlementaires qui sont tenus de cotiser en 35   under subsection 12(2). vertu du paragraphe 12(2). (2) Subsection 9(2) of the Act is replaced (2) Le paragraphe 9(2) de la mme loi est 40 remplac par ce qui suit : by the following: (2) During the period that begins on January 1, 2001 and ends on December 31, 2015, a member to whom subsection 12(2) applies who is in receipt of a salary or an annual allowance
2001, ch. 20, par. 16(2); 2003, ch. 16, art. 1

2001, c. 20, s. 16(2); 2003, c. 16, s. 1 Additional contributions

(2) Pendant la priode commenant le 1er Cotisations janvier 2001 et se terminant le 31 dcembre 40 supplmentaires 2015, les parlementaires viss par le paragraphe 12(2) cotisent de plus, pour chaque anne civile,

366

Jobs and Growth, 2012

60-61 ELIZ. II

au compte dallocations par retenue sur leur shall with respect to each calendar year, by reservation from that salary or allowance, traitement ou leur indemnit annuelle, au taux contribute to the Retiring Allowances Account de quatre pour cent lgard de la partie de leur an amount equal to 4% of that portion of that traitement ou de leur indemnit annuelle qui salary or allowance that does not exceed his or 5 nexcde pas leurs gains maximums, sauf sils 5 choisissent de ne pas cotiser au titre du prsent her earnings limit for the calendar year, unless paragraphe et sils choisissent aussi, avant le 31 he or she elects in respect of that salary or allowance dcembre 2015, de ne pas cotiser au titre des paragraphes 31(4) ou (5) ou au titre des alinas (a) not to contribute under this subsection and has also elected before December 31, 10 31.1(1)c) ou (2)b), ou de cotiser un taux 10 moindre que celui du prsent paragraphe. 2015 not to contribute under subsection 31(4) or (5) or paragraph 31.1(1)(c) or (2)(b); or (b) to contribute at a lesser rate than that specified in this subsection. 482. The Act is amended by adding the 15 482. La mme loi est modifie par adjoncfollowing after section 9: tion, aprs larticle 9, de ce qui suit :   9.1 (1) Beginning on January 1, 2016, a  9.1 (1) compter du 1er janvier 2016, les  Cotisations   member shall with respect to each calendar year, parlementaires cotisent, pour chaque anne 15 obligatoires   compter du 1er by reservation from his or her pensionable civile, au compte dallocations par retenue sur janvier 2016   earnings, contribute to the Retiring Allowances 20leurs gains ouvrant droit pension au taux de   Account at the applicable contribution rate in cotisation applicable lgard de la partie   respect of any part specified by the Chief dtermine par lactuaire en chef de la portion   Actuary of the portion of the members de leurs gains ouvrant droit pension qui 20   pensionable earnings that does not exceed the nexcde pas leurs gains maximums pour   members earnings limit for the calendar year. 25lanne civile.      (2) Subsection (1) does not apply to a  (2) Le paragraphe (1) ne sapplique pas aux Exception   member who is required to make a contribution parlementaires qui sont tenus de cotiser en vertu   under subsection 12(2.1). du paragraphe 12(2.1). 25 483. The portion of subsection 11(1) of the 483. Le passage du paragraphe 11(1) de la Act before paragraph (a) is replaced by the 30 mme loi prcdant lalina a) est remplac following: par ce qui suit :
2001, ch. 20, par. 17(1)

Contributions beginning on January 1, 2016

Exception

2001, c. 20, s. 17(1)

Contributions in respect of previous sessions election before January 1, 2016

11. (1) If a member elects before January 1, 11. (1) Le parlementaire qui choisit, avant le Cotisations pour 2016 to contribute to the Retiring Allowances 1er janvier 2016, de cotiser au compte dalloca- 30 une session antrieure choix avant le 1er Account in respect of a previous session, he or tions pour une session antrieure verse au janvier 2016 she shall pay into the Consolidated Revenue 35 Trsor : Fund 484. The Act is amended by adding the following after section 11: 484. La mme loi est modifie par adjonction, aprs larticle 11, de ce qui suit :

Contributions in respect of previous sessions election made on or after January 1, 2016

  11.1 (1) If a member elects on or after  11.1 (1) Le parlementaire qui choisit, le 1er 35 Cotisations pour    une session January 1, 2016 to contribute to the Retiring 40janvier 2016 ou par la suite, de cotiser au   antrieure Allowances Account in respect of a previous compte dallocations pour une session antchoix compter   du 1er janvier session, he or she shall pay into the Consoli- rieure verse au Trsor :   2016 dated Revenue Fund    a) une cotisation, calcule aux taux de    (a) a contribution, calculated at the contribu-  cotisation fixs pour lapplication de 40    tion rates fixed for the purposes of section 9.1 45 larticle 9.1 qui sont en vigueur la date    that are in force on the day on which the  du choix, lgard de la partie de ses gains

2011-2012

Earnings limit for part of year

Emploi et croissance (2012) 367    election is made, in respect of the portion of  ouvrant droit pension pour cette session qui    his or her pensionable earnings during that  nexcde pas ses gains maximums pour    previous session that does not exceed his or  lanne en question pour cette session;    her earnings limit for the year during that   b) les intrts sur cette cotisation calculs au   previous session; and 5 taux et selon les modalits rglementaires, 5      (b) interest on that contribution, calculated at  compter de la date du versement final de ses    a rate and in the manner prescribed, from the  gains annuels ouvrant droit pension pour    day on which the final payment by way of  cette session jusqu la date du choix.    pensionable earnings was made to the     member in respect of that session to the day 10     on which the election is made.      (2) For the purpose of subsection (1), if the  (2) Pour lapplication du paragraphe (1), les Gains   person was not a member during the whole of a gains maximums du parlementaire qui navait 10 maximums pour   une anne calendar year, the earnings limit for that pas la qualit de parlementaire pendant une partielle   calendar year is determined by multiplying the 15anne civile entire sont, pour cette anne, ceux   members earnings limit for the calendar year by auxquels il aurait par ailleurs eu droit multiplis   the ratio that the part of the calendar year during par la fraction de lanne civile pendant laquelle   which he or she was a member is to the whole il avait cette qualit. 15  calendar year. 485. (1) Subsection 12(1) of the Act is 20 485. (1) Les alinas 12(1)b) et c) de la mme loi sont remplacs par ce qui suit : amended by adding or at the end of paragraph (a) and by replacing paragraphs (b) and (c) with by the following: (b) after the member has reached 71 years of 25 age. b) si le parlementaire a atteint lge de soixante et onze ans. (2) Le paragraphe 12(2) de la mme loi est 20 2003, ch. 16, par. 2(2) remplac par ce qui suit :
2001, ch. 20, par. 18(1); 2003, ch. 16, par. 2(1)

2001, c. 20, s. 18(1); 2003, c. 16, s. 2(1)

2003, c. 16, s. 2(2) Contribution of 1%

(2) Subsection 12(2) of the Act is replaced by the following:

Contributions on or after January 1, 2016

Maintien dune (2) During the period that begins on January (2) Pendant la priode commenant le 1er cotisation de un 1, 2001 and ends on December 31, 2015, a janvier 2001 et se terminant le 31 dcembre pour cent member who has not reached 71 years of age 30 2015, le parlementaire qui na pas atteint lge shall with respect to each calendar year, by de soixante et onze ans cotise en vertu de la 25 reservation from his or her sessional indemnity, prsente partie, pour chaque anne civile, par after the aggregate of the products obtained by retenue sur son indemnit de session, un pour multiplying the number of years of pensionable cent de la partie de son indemnit de session qui service to the members credit by the multipliers 35 nexcde pas ses gains maximums pour lanne set out in subsection 16(1) and, as applicable, civile aprs que le total des produits obtenus par 30 subsection 36(2) or (6) equals 0.75, contribute multiplication du nombre dannes de service under this Part 1% of that portion of the validable son crdit par les facteurs indiqus sessional indemnity that does not exceed his au paragraphe 16(1) et, selon le cas, aux 40 paragraphes 36(2) ou (6) donne 0,75. or her earnings limit for the calendar year.   (2.1) Beginning on January 1, 2016, a  (2.1) compter du 1er janvier 2016, le 35 Cotisations    compter du 1er member who has not reached 71 years of age parlementaire qui na pas atteint lge de   janvier 2016 shall with respect to each calendar year, by soixante et onze ans cotise en vertu de la   reservation from his or her pensionable earn- prsente partie pour chaque anne civile, par   ings, after the aggregate of the products 45retenue sur ses gains ouvrant droit pension, au   obtained under subsection (2) and the product taux de cotisation applicable lgard de la 40   obtained by multiplying the number of years of partie de ses gains ouvrant droit pension qui

368

Jobs and Growth, 2012 60-61 ELIZ. II   pensionable service on or after January 1, 2016 nexcde pas ses gains maximums pour lanne   to the members credit by 0.02 equals 0.75, civile aprs que la somme du produit obtenu en   contribute under this Part at the applicable application du paragraphe (2) et du produit du   contribution rate in respect of the portion of the nombre dannes de service validable son   members pensionable earnings that does not 5crdit compter du 1er janvier 2016 par 0,02 5   exceed the members earnings limit for the donne 0,75.  calendar year. 486. Paragraph 14(1)(b) of the Act is replaced by the following: (b) with respect to each year and portion of a 10 year of pensionable service calculated in accordance with subsections (4) and (5), the number of those years and portions of years multiplied by 0.05. 486. Lalina 14(1)b) de la mme loi est remplac par ce qui suit : b) le nombre dannes et de fractions danne de service validable, calcul conform- 10 ment aux paragraphes (4) et (5), et par 0,05.
1992, ch. 46, art. 81

1992, c. 46, s. 81

1992, c. 46, s. 81

487. (1) Paragraphs 16(1)(a) and (b) of 15 487. (1) Les alinas 16(1)a) et b) de la the Act are replaced by the following: mme loi sont remplacs par ce qui suit : (a) with respect to each year and portion of a year of pensionable service calculated in accordance with subsections (3), (4) and (6), the number of those years and portions of 20 years multiplied by 0.03, in the case of a member of the Senate, and by 0.05, in the case of a member of the House of Commons; and (b) subject to subsection (2), with respect to 25 each year and portion of a year of pensionable service calculated in accordance with subsections (5) and (6), the number of those years and portions of years multiplied by 30 0.02. a) le nombre dannes et de fractions danne de service validable, calcul conform- 15 ment aux paragraphes (3), (4) et (6), et par 0,03 dans le cas dun snateur ou 0,05 dans le cas dun dput; b) sous rserve du paragraphe (2), le nombre dannes et de fractions danne de service 20 validable, calcul conformment aux paragraphes (5) et (6), et par 0,02.

1992, ch. 46, art. 81

1992, c. 46, s. 81

(2) The portion of subsection 16(5) of the Act before paragraph (a) is replaced by the following:

(2) Le paragraphe 16(5) de la mme loi est remplac par ce qui suit :

1992, ch. 46, art. 81

Calculation of years of pensionable service between January 1, 1992 and December 31, 2015

(5) Pour lapplication de lalina (1)b), le 25 Service validable (5) For the purposes of paragraph (1)(b), in entre le 1er respect of time spent as a member during the 35 snateur ou le dput qui perd sa qualit de janvier 1992 et le 31 dcembre parlementaire est cens lgard de toute period that begins on January 1, 1992 and ends 2015 priode de service pendant la priode commenon December 31, 2015, or any period of pensionable service in respect of which an ant le 1er janvier 1992 et se terminant le 31 election under section 10 has been made during dcembre 2015 ou de toute priode de service 30 that period, a person is, on ceasing to be a 40 validable pour laquelle il a exerc, au cours de member, deemed to have one year of pensioncette priode, le choix prvu larticle 10 able service to his or her credit for each amount, avoir son crdit une anne de service validable pour chaque cotisation de quatre pour cent quil equal to 4% of the sessional indemnity payable a verse ou choisi de verser en vertu de la 35 to a member during any 12-month period 45 prsente partie sur les indemnits de session beginning reues pour les sessions du Parlement tenues, entirement ou non, au cours de toute priode de

2011-2012

Emploi et croissance (2012) douze mois commenant le 8 avril, dans le cas du dput, et le 4 avril, dans le cas du snateur, de chaque anne.

369

1992, c. 46, s. 81

488. (1) Paragraphs 17(1)(a) and (b) of the Act are replaced by the following: (a) with respect to each year and portion of a year of pensionable service calculated in accordance with subsections (3) and (5), the 5 number of those years and portions of years multiplied by 0.05; and (b) subject to subsection (2), with respect to each year and portion of a year of pensionable service calculated in accordance with 10 subsections (4) and (5), the number of those years and portions of years multiplied by 0.02.

488. (1) Les alinas 17(1)a) et b) de la 1992, ch. 46, mme loi sont remplacs par ce qui suit : 5 art. 81 a) le nombre dannes et de fractions danne de service validable, calcul conformment aux paragraphes (3) et (5), et par 0,05; b) sous rserve du paragraphe (2), le nombre dannes et de fractions danne de service 10 validable, calcul conformment aux paragraphes (4) et (5), et par 0,02.

2001, c. 20, s. 19

(2) Paragraph 17(4)(b) of the Act is (2) Lalina 17(4)b) de la mme loi est 15 remplac par ce qui suit : replaced by the following: (b) during the period that begins on January 1, 2001 and ends on December 31, 2015, or any period of pensionable service in respect of which an election under section 10 has been made during that period, the person is, 20 on ceasing to be a member, deemed to have one year of pensionable service to his or her credit for each amount, equal to 4% of the sessional indemnity payable to the person as a member of the Senate or House of 25 Commons, as the case may be, during any calendar year, that the person has, during that calendar year, contributed under subsection 9(2) or elected to contribute under subpara30 graph 11(1)(a)(i). (3) Section 17 of the Act is amended by adding the following after subsection (5): b) pendant la priode commenant le 1er 15 janvier 2001 et se terminant le 31 dcembre 2015 ou toute priode de service validable pour laquelle il a exerc, au cours de cette priode, le choix prvu larticle 10, avoir son crdit une anne de service validable 20 pour chaque cotisation gale quatre pour cent de lindemnit de session qui lui tait payable titre de dput ou de snateur, selon le cas quil a verse ou choisi de verser, au cours dune anne civile, au titre du para- 25 graphe 9(2) ou du sous-alina 11(1)a)(i).

2001, ch. 20, art. 19

Limitation pensionable service before January 1, 2016

  (6) The additional retirement allowance pay-  (6) Lallocation de retraite supplmentaire 30 Limite service    validable avant able to a person under subsection (1) is only payer une personne en vertu du paragraphe (1)   le 1er janvier payable in respect of his or her pensionable 35ne tient compte que du service validable de la 2016   service before January 1, 2016. personne avant le 1er janvier 2016. 489. The Act is amended by adding the following after section 17: 489. La mme loi est modifie par adjonc35 tion, aprs larticle 17, de ce qui suit :

(3) Larticle 17 de la mme loi est modifi par adjonction, aprs le paragraphe (5), de ce qui suit :

Jobs and Growth, 2012 60-61 ELIZ. II     Allowance on Situation  17.1 (1) Subject to sections 58 and 59, if a  17.1 (1) Sous rserve des articles 58 et 59, la   ceasing to be compter du 1er person ceases to be a member after December personne qui perd sa qualit de parlementaire member on or janvier 2016   after January 1, 31, 2015, having contributed or elected to 65 ans ou plus aprs le 31 dcembre 2015, qui a cotis ou 2016 65 years   contribute under this Part or Part I or III of the choisi de cotiser au titre soit de la prsente of age or older   former Act as a member for at least six years 5partie, soit des parties I ou III de la version 5   and the person has reached 65 years of age antrieure, pendant au moins six ans en cette   when he or she ceases to be a member, there qualit et qui a atteint lge de soixante-cinq ans   shall be paid to that person during his or her au moment de perdre sa qualit de parlementaire   lifetime a retirement allowance in an amount a droit, sa vie durant, une allocation de retraite   calculated under subsection (2). 10 10calcule conformment au paragraphe (2).     Amount Montant  (2) The amount of the retirement allowance  (2) Le montant de lallocation de retraite est   is equal to the portion of the persons average gal la partie de sa moyenne annuelle des   annual pensionable earnings that does not gains ouvrant droit pension qui nexcde pas   exceed his or her earnings limit for the calendar les gains maximums de la personne pour   year in which he or she ceased to be a member 15lanne civile pendant laquelle elle perd sa 15   multiplied by the number of years and portions qualit de parlementaire, multiplis par le   of years of the persons pensionable service nombre dannes et de fractions danne de   calculated in accordance with subsections (3) service validable calcul suivant les paragraphes   and (4) multiplied by 0.02, minus an amount (3) et (4), multipli par 0,02 et rduit du montant   equal to the percentage fixed by the Chief 20reprsentant un pourcentage, fix par lactuaire 20   en chef, du produit de la somme vise lalina Actuary of      (a) the persons average maximum pension- a) par le nombre obtenu lalina b) :    a) la moyenne des gains maximums ouvrant  able earnings,    droit pension de la personne;   multiplied by    b) le nombre dannes et de fractions dan- 25   (b) the number of years and portions of years 25  ne de service validable calcul conform  of the persons pensionable service calculated   ment aux paragraphes (3) et (4), multipli par   in accordance with subsections (3) and (4)   0,02.    multiplied by 0.02.    (3) Subject to subsection (4), the persons  (3) Sous rserve du paragraphe (4), le service Pensionable Service validable   pensionable service for the purposes of subsec- 30validable dune personne pour lapplication du 30 service    tion (2) is paragraphe (2) est compos de ce qui suit :     (a) the years and portions of years spent as a  a) le nombre dannes et de fractions dan   member after December 31, 2015 during  ne de service en sa qualit de parlementaire    which he or she was required to contribute  aprs le 31 dcembre 2015 pendant lesquelles    under this Part, other than any period in 35 la personne a t tenue de cotiser en vertu de 35    respect of which a withdrawal allowance has  la prsente partie, lexception de toute    priode pendant laquelle lui a t verse une  been paid to the person; and      (b) the years and portions of years in respect  indemnit de retrait;    of which he or she elected on or after January  b) le nombre dannes et de fractions dan   1, 2016 to bring to his or her credit as time 40 ne de service au crdit du parlementaire au 40    titre du choix quil a fait le 1er janvier 2016  spent as a member.    ou par la suite.       (4) The persons service as a member during  (4) Le service de la personne en sa qualit de Service after Exclusion   contributions service avec which he or she was required to contribute parlementaire au cours duquel elle a t tenue de  under subsection  under subsection 12(2.1), if any, is not to be cotiser en vertu du paragraphe 12(2.1), le cas 45 cotisations en 12(2.1) not to be  vertu du included par. 12(2.1) included in the calculation under subsection (3) 45  of the persons pensionable service.

370

Emploi et croissance (2012) 371  chant, nest pas pris en compte dans le calcul  de son service validable au titre du paragraphe   (3).    (5) In fixing the percentage for the purposes  (5) Lorsquil fixe le pourcentage pour lapRetirement Pension de   of subsection (2), the Chief Actuary shall take plication du paragraphe (2), lactuaire en chef 5 retraite prise en pension to be   taken into compte into account the retirement pension payable to a prend en compte la pension de retraite payer account   person under the Canada Pension Plan or under une personne au titre du Rgime de pensions du    5Canada ou dun rgime de pensions provincial a similar provincial pension plan.   semblable.      17.2 (1) Subject to sections 58 and 59, if a  17.2 (1) Sous rserve des articles 58 et 59, la 10 Situation Allowance on   person ceases to be a member after December personne qui perd sa qualit de parlementaire ceasing to be compter du 1er   member on or janvier 2016 31, 2015, having contributed or elected to aprs le 31 dcembre 2015, qui a cotis ou after January 1,  avant 65 ans  2016 under  choisi de cotiser au titre soit de la prsente  65 years of age contribute under this Part or Part I or III of the former Act as a member for at least six years 10partie, soit des parties I ou III de la version     and the person is under 65 years of age when he antrieure, pendant au moins six ans en cette 15   or she ceases to be a member, and the person qualit, qui na pas atteint lge de soixante-cinq   has elected to receive an allowance under ans au moment de perdre sa qualit de   section 37.3, there shall be paid to that person, parlementaire et qui a choisi de recevoir une   subject to subsection (3), during his or her 15allocation de retraite en vertu de larticle 37.3   lifetime, a retirement allowance in an amount recevra, sous rserve du paragraphe (3), et ce, sa 20   calculated under subsection (2). vie durant, une allocation de retraite dun    montant calcul conformment au paragraphe    (2).     Amount of Montant de  (2) For the purposes of subsection (1), the  (2) Pour lapplication du paragraphe (1), le   retirement amount of the retirement allowance is equal to montant de lallocation de retraite est gal au 25 lallocation de allowance retraite   the amount of the retirement allowance deter- 20montant de lallocation de retraite calcul   mined under section 17.1 as though that section conformment larticle 17.1 comme si cet   applied to the person, minus the product article sappliquait la personne, et rduit du   obtained by multiplying that amount by the produit obtenu par multiplication de ce montant   reduction factor. par le facteur de rduction. 30     When retirement  (3) The retirement allowance payable under 25 (3) Lallocation de retraite prvue au paraQuand une   allowance allocation de subsection (1) becomes payable on the later of graphe (1) sera payer celui des jours ci-aprs becomes payable  retraite est  payer  (a) the day the person reaches the age of 60, qui est postrieur lautre :     a) le jour o la personne atteint lge de  and    35  (b) the day the person begins to receive his  soixante ans;    or her allowance under section 37.3. 30 b) le jour o la personne commence   recevoir son allocation en vertu de larticle   37.3.
1992, c. 46, s. 81

2011-2012

490. Paragraph 18(b) of the Act is replaced by the following: (b) the interest on those contributions that the person has paid under section 11 or 11.1 or 35 under section 23 of the former Act.

490. Lalina 18b) de la mme loi est 1992, ch. 46, remplac par ce qui suit : 40 art. 81 b) de lintrt sur les cotisations verses au titre de larticle 23 de la version antrieure ou des articles 11 ou 11.1.
1992, ch. 46, 491. Lalina 19b) de la mme loi est 45 art. 81 remplac par ce qui suit :

1992, c. 46, s. 81

491. Paragraph 19(b) of the Act is replaced by the following:

372

Jobs and Growth, 2012 (b) the interest on those contributions that the person has paid under section 11 or 11.1 or under section 23 of the former Act. b) de lintrt sur les cotisations verses au titre de larticle 23 de la version antrieure ou des articles 11 ou 11.1.

60-61 ELIZ. II

Deeming

492. Section 20 of the Act is amended by 492. Larticle 20 de la mme loi est modifi adding the following after subsection (2): 5 par adjonction, aprs le paragraphe (2), de ce 5 qui suit :   (3) For the purpose of subsection (2), if any  (3) Pour lapplication du paragraphe (2), si  Rductions non   comprises amount was or would have been subtracted in un montant a t soustrait ou aurait t   the calculation of the amount of the member or soustrait dans le calcul du montant de   former members retirement allowance under lallocation de retraite dun parlementaire, 10   section 17.1 or 17.2, the member or former 10actuel ou ancien, en vertu de larticle 17.1 ou   member is deemed to have received or to have 17.2, le parlementaire est cens avoir reu en   been entitled to receive, as the case may be, a vertu de cet article une allocation de retraite   retirement allowance under that section calcu- ou y avoir eu droit calcule compte non tenu   lated without that subtracted amount. de cette rduction. 15 493. Paragraphs 25(1)(a) and (b) of the 15 493. Les alinas 25(1)a) et b) de la mme Act are replaced by the following: loi sont remplacs par ce qui suit : (a) the former members retirement allowances and any additional retirement allowance, under this Part; and (b) the former members compensation al- 20 lowances, if any, and any additional compensation allowance, under Part II. a) des allocations de retraite et de toute allocation de retraite supplmentaire auxquelles il a droit en vertu de la prsente partie; 20 b) des allocations compensatoires, sil y a lieu, et de toute allocation compensatoire supplmentaire auxquelles il a droit en vertu de la partie II. 494. (1) Lalina 28(1)b) de la mme loi est 25 1992, ch. 46, art. 81 remplac par ce qui suit : b) une somme qui reprsente les intrts sur le solde crditeur de ce compte, calcule et porte au crdit du compte conformment au 30 paragraphe (2).
2000, ch. 12, art. 177

2000, c. 12, s. 177

1992, c. 46, s. 81

494. (1) Paragraph 28(1)(b) of the Act is replaced by the following: (b) an amount representing interest on the 25 balance from time to time to the credit of the Compensation Arrangements Account, calculated and credited in accordance with subsection (2).

(2) Section 28 of the Act is amended by 30 (2) Larticle 28 de la mme loi est modifi par adjonction, aprs le paragraphe (1), de ce adding the following after subsection (1): qui suit :   (1.1) The amount referred to in paragraph  (1.1) La somme vise lalina (1)b) est  Calcul du Determination of   amount (1)(b) is to be credited to the Compensation porte au crdit du compte de convention 35 montant   Arrangements Account in respect of each trimestriellement au cours de chaque anne   quarter in each fiscal year on the last day of 35financire, soit le dernier jour de chaque   the quarter and is to be determined by multi- trimestre, et est calcule par multiplication du   plying an amount equal to the balance to the solde crditeur du compte le dernier jour du   credit of the Account on the last day of the trimestre prcdent par le taux vis au para- 40   preceding quarter by the rate referred to in graphe (1.2).   subsection (1.2). 40      (1.2) The rate for the purpose of subsection  (1.2) Pour lapplication du paragraphe (1.1), Taux Rate   (1.1) is the effective quarterly rate derived from le taux est le taux effectif trimestriel driv du   the valuation interest rate for the calendar year taux dintrt dvaluation pour lanne civile

2011-2012

Emploi et croissance (2012)  that is set out in the most recent valuation report nonc dans le plus rcent rapport dvaluation    for this Act that is laid before the Senate and the actuarielle lgard de la prsente loi, dpos au   House of Commons under section 9 of the Snat et la Chambre des communes en   Public Pensions Reporting Act. application de larticle 9 de la Loi sur les  rapports relatifs aux pensions publiques. 5 495. Section 29 of the Act is replaced by 5 495. Larticle 29 de la mme loi est remplac par ce qui suit : the following:

373

1992, c. 46, s. 81

1992, ch. 46, art. 81

Amounts to be credited to meet total cost

Amounts to be debited

29. Est porte au crdit du compte de 29. There shall be credited to the CompensaCrdits suivant le rapport tion Arrangements Account, at the time and in convention, la date et selon les modalits dvaluation the manner determined by the Minister, an dtermines par le ministre, une somme qu 10 amount that, in the Ministers opinion, based on 10 son avis, fond sur des conseils actuariels, il faudra ajouter ce quil estime tre le solde actuarial advice, together with the amount estimated by the Minister to be to the credit of crditeur du compte cette date pour couvrir le that Account at that time, is necessary to meet cot total des allocations et autres prestations the total cost of all allowances and other payer au titre de la prsente partie et de la partie 15 benefits payable under this Part and Part III 15 III, ainsi que le cot des prestations suppland all supplementary benefits payable under mentaires correspondantes payer au titre de la Part IV in respect of those allowances or partie IV. benefits.    29.1 If the Minister is of the opinion, based  29.1 Si le ministre est davis, en se fondant Somme porte   on actuarial advice, that the amount estimated 20sur des conseils actuariels, que ce quil estime 20 au dbit   by the Minister to be to the credit of the tre le solde crditeur du compte de convention   Compensation Arrangements Account exceeds excde le cot total des allocations et des autres   the total cost of all allowances and other prestations payer en application de la prsente   benefits payable under this Part and Part III partie et de la partie III, ainsi que le cot des   and all supplementary benefits payable under 25prestations supplmentaires correspondantes 25   Part IV in respect of those allowances or payer au titre de la partie IV, il peut tre port au   benefits, there may be debited from that dbit du compte, la date et selon les modalits   Account, at the time and in the manner dtermines par lui, une somme quil prcise.  determined by the Minister, an amount specified  by the Minister. 30 496. Section 31 of the Act is amended by adding the following after subsection (5): 496. Larticle 31 de la mme loi est modifi par adjonction, aprs le paragraphe (5), de ce 30 qui suit :
Cessation dapplication

Cessation

  (6) This section ceases to apply on December  31, 2012.

  (6) Le prsent article cesse de sappliquer le  31 dcembre 2012.

Contributions January 1, 2013 to December 31, 2015 under 71 years of age

497. The Act is amended by adding the 35 497. La mme loi est modifie par adjoncfollowing after section 31: tion, aprs larticle 31, de ce qui suit : 35    31.1 (1) During the period that begins on  31.1 (1) Pendant la priode commenant le Cotisations   du 1er janvier January 1, 2013 and ends on December 31, 1er janvier 2013 et se terminant le 31 dcembre   2013 au 31 2015, a member who has not reached 71 years 2015, les parlementaires gs de moins de dcembre   2015 moins of age shall with respect to each calendar year 40soixante et onze ans cotisent pour chaque anne de 71 ans   contribute to the Compensation Arrangements civile au compte de convention : 40  Account,

Jobs and Growth, 2012 60-61 ELIZ. II    (a) by reservation from his or her sessional  a) par retenue sur leur indemnit de session,    indemnity, at the applicable contribution rate  au taux de cotisation applicable lgard de    in respect of the portion of the sessional  la partie de leur indemnit de session qui    indemnity payable to him or her that exceeds  excde leurs gains maximums pour lanne    his or her earnings limit for the calendar year; 5 civile; 5      (b) by reservation from his or her sessional  b) par retenue, au taux de cotisation appli   indemnity, at the applicable contribution rate  cable, sur leur indemnit de session payable    in respect of the sessional indemnity payable  au parlementaire;    to him or her; and    c) par retenue, aux taux de cotisation ap   (c) by reservation from any salary or annual 10 plicables, sur leur indemnit annuelle ou leur 10    allowance that he or she receives, at the  traitement, sauf sils choisissent de ne pas    applicable contribution rates in respect of that  cotiser au titre du prsent alina.    salary or annual allowance, unless he or she     elects not to contribute under this paragraph.      er Contributions  (2) During the period that begins on January 15 (2) Pendant la priode commenant le 1 Cotisations   January 1, 2013 du 1er janvier 1, 2013 and ends on December 31, 2015, a janvier 2013 et se terminant le 31 dcembre to December 31,  2013 au 31  2015 over 71 member who has reached 71 years of age shall 2015, les parlementaires gs de soixante et 15 dcembre   years of age 2015 71 ans with respect to each calendar year contribute to onze ans ou plus cotisent pour chaque anne ou plus   the Compensation Arrangements Account, civile au compte de convention :      (a) by reservation from his or her sessional 20 a) par retenue, au taux de cotisation appli   indemnity, at the applicable contribution rate  cable, sur leur indemnit de session;    in respect of the sessional indemnity payable    b) par retenue, au taux de cotisation appli- 20  to him or her; and    cable, sur leur indemnit annuelle ou leur   (b) by reservation from any salary or annual  traitement, sauf sils choisissent de ne pas     allowance that he or she receives, at the 25 cotiser au titre du prsent alina.    applicable contribution rate in respect of that     salary or annual allowance, unless he or she     elects not to contribute under this paragraph.      31.2 (1) compter du 1er janvier 2016, les Contributions  31.2 (1) Beginning on January 1, 2016, a Cotisations    from January 1, compter du 1er 2016 under member who has not reached 71 years of age 30parlementaires gs de moins de soixante et 25 janvier 2016   71 years of age shall with respect to each calendar year, by moins de 71 ans onze ans cotisent pour chaque anne civile au   reservation from the members pensionable compte de convention par retenue sur leurs   earnings, contribute to the Compensation Ar- gains ouvrant droit pension :   rangements Account  a) au taux de cotisation applicable lgard    (a) at the applicable contribution rate in 35 de la partie de leurs gains ouvrant droit 30      respect of the portion of his or her pension-  pension qui excde leurs gains maximums    able earnings that exceeds his or her earnings  pour lanne civile;    limit for the calendar year; and  b) au taux de cotisation applicable lgard    (b) at the applicable contribution rate in  de leurs gains ouvrant droit pension.    respect of his or her pensionable earnings. 40       (2) compter du 1er janvier 2016, les 35 Cotisations Contributions  (2) Beginning on January 1, 2016, a member  from January 1,  compter du 1er parlementaires gs de soixante et onze ans ou  2016 71 years who has reached 71 years of age shall, by janvier 2016 reservation from his or her pensionable earn- plus cotisent au compte de convention par of age or older  71 ans ou plus  ings, contribute to the Compensation Arrange- retenue, au taux de cotisation applicable, sur  leurs gains ouvrant droit pension.

374

2011-2012

Different rates

Emploi et croissance (2012) 375  ments Account, at the applicable contribution  rate in respect of the members pensionable  earnings.     (3) Without restricting the generality of  (3) Sans que soit limite la porte gnrale Taux diffrents   subsection 2.7(3), the Chief Actuary shall fix 5du paragraphe 2.7(3), lactuaire en chef fixe,   rates for the purposes of paragraph (1)(a) that pour lapplication de lalina (1)a), des taux   are different for members who are required to diffrents pour les parlementaires qui doivent   contribute under subsection 12(2.1) than those cotiser en vertu du paragraphe 12(2.1) et, pour 5   for other members, and rates for the purposes of lapplication du paragraphe (2), des taux   subsection (2) that are different for members 10diffrents pour les parlementaires qui devraient   who would be required to contribute under cotiser en vertu du paragraphe 12(2.1) sils   subsection 12(2.1) if they were under 71 years taient gs de moins de soixante et onze ans.  of age than those for other members. 498. Larticle 33 de la mme loi est modifi 10 498. Section 33 of the Act is amended by adding the following after subsection (4): 15 par adjonction, aprs le paragraphe (4), de ce qui suit :   (5) This section applies only in respect of  (5) Le prsent article ne sapplique qu  Application   elections made before January 1, 2013. lgard des choix faits avant 1er janvier 2013. 499. Section 34 of the Act is replaced by the following: 499. Larticle 34 de la mme loi est 15 1992, ch. 46, art. 81; 2001, remplac par ce qui suit : ch. 20,
par. 24(2); 2003, ch. 16, art. 6

Application

1992, c. 46, s. 81; 2001, c. 20, s. 24(2); 2003, c. 16, s. 6

Contributions in respect of previous sessions election made between January 1, 2013 and December 31, 2015

  33.1 (1) If a member elects, during the 20 33.1 (1) Le parlementaire qui choisit, pen Cotisations pour   des sessions period that begins on January 1, 2013 and ends dant la priode commenant le 1er janvier 2013   antrieures on December 31, 2015, to contribute to the et se terminant le 31 dcembre 2015, de cotiser choix fait entre   Compensation Arrangements Account in re- au compte de convention pour une session 20 le 1er janvier   2013 et le 31 spect of a previous session, he or she shall pay antrieure verse au Trsor : dcembre 2015   into the Consolidated Revenue Fund  25 a) sil est g de moins de soixante et onze     (a) if the member has not reached 71 years of  ans au moment de son choix, la fois :    age at the time the election is made, a    (i) une cotisation calcule au taux de  contribution equal to the aggregate of    cotisation qui lui est applicable fix 25    (i) an amount calculated at his or her  pour lapplication de lalina 31.1(1)a)    applicable contribution rate that is fixed for 30 et qui est en vigueur la date du choix    the purpose of paragraph 31.1(1)(a) that is  lgard de la partie de son indemnit de    in force on the day on which the election is  session au cours de cette session qui    made in respect of the portion of the  excde ses gains maximums pour lanne 30    sessional indemnity paid to the member  en question au cours de cette session,    during that previous session that exceeds 35   (ii) une cotisation calcule au taux de  his or her earnings limit for the year during    cotisation qui lui est applicable fix   that previous session,   pour lapplication de lalina 31.1(1)b)    (ii) an amount calculated at his or her  et qui est en vigueur la date du choix 35    applicable contribution rate that is fixed for  lgard de son indemnit de session au    the purpose of paragraph 31.1(1)(b) that is 40 cours de cette session qui excde ses gains    in force on the day on which the election is  maximums pour lanne en question au   cours de cette session,

376

Earnings limit for part of year

Jobs and Growth, 2012 60-61 ELIZ. II    (iii) une cotisation calcule au taux de made in respect of the sessional indemnity     cotisation qui lui est applicable fix paid to the member during that previous      pour lapplication de lalina 31.1(1)c) session, and     et qui est en vigueur la date du choix  (iii) an amount calculated at his or her    lgard de son indemnit annuelle ou de 5  applicable contribution rate that is fixed for 5   son traitement au cours de cette session sil  the purpose of paragraph 31.1(1)(c) that is    a choisi de cotiser cet gard;   in force on the day on which the election is    b) sil est g de soixante et onze ans ou plus  made in respect of any salary or annual    allowance paid to the member during that  au moment de son choix, la fois :    previous session, if he or she elects to 10   (i) une cotisation calcule au taux de 10  contribute in respect of that salary or    cotisation qui lui est applicable fix   annual allowance;   pour lapplication de lalina 31.1(2)a)    (b) if the member has reached 71 years of  et qui est en vigueur la date du choix    age at the time the election is made, a  lgard de son indemnit de session au    contribution equal to the aggregate of cours de cette session, 15 15       (ii) une cotisation calcule au taux de (i) an amount calculated at his or her    cotisation qui lui est applicable fix applicable contribution rate that is fixed for     pour lapplication de lalina 31.1(2)b) the purpose of paragraph 31.1(2)(a) that is     et qui est en vigueur la date du choix in force on the day on which the election is     lgard de son indemnit annuelle ou de 20 made in respect of the sessional indemnity 20    son traitement au cours de cette session sil paid to the member during that previous      a choisi de cotiser cet gard; session, and      c) les intrts sur cette cotisation calculs au  (ii) an amount calculated at his or her    applicable contribution rate that is fixed for  taux et selon les modalits rglementaires,    the purpose of paragraph 31.1(2)(b) that is 25 compter de la date du versement final, pour 25    in force on the day on which the election is  cette session, de lindemnit de session, du    made in respect of any salary or annual  traitement ou de lindemnit annuelle, selon    allowance paid to the member during that  le cas, jusqu celle du choix.    previous session, if he or she elects to     contribute in respect of that salary or 30     annual allowance; and      (c) the interest on that contribution calculated     at a rate and in the manner prescribed from     the day on which the final payment by way of     sessional indemnity, salary or annual allow- 35    ance, as the case may be, was made to the     member in respect of that previous session to      the day on which the election is made.      (2) For the purpose of subsection (1), if the  (2) Pour lapplication du paragraphe (1), les Gains   person was not a member during the whole of a 40gains maximums du parlementaire qui navait 30 maximums pour   une anne calendar year, the earnings limit for that pas la qualit de parlementaire pendant une partielle   calendar year is determined by multiplying the anne civile entire sont, pour cette anne, ceux   members earnings limit for the calendar year by auxquels il aurait par ailleurs eu droit multiplis   the ratio that the part of the calendar year during par la fraction de lanne civile pendant laquelle   which he or she was a member is to the whole 45il avait cette qualit. 35  calendar year.

2011-2012

Emploi et croissance (2012) 377    33.2 (1) Le parlementaire qui choisit, le 1er  Contributions in  33.2 (1) If a member elects on or after Cotisations pour  respect of des sessions January 1, 2016 to contribute to the Compensa- janvier 2016 ou par la suite, de cotiser au   previous antrieures tion Arrangements Account in respect of a compte de convention pour une session antsessions choix compter   election made on  du 1er janvier previous session, he or she shall pay into the rieure verse au Trsor : or after January  2016  Consolidated Revenue Fund 1, 2016 5 a) sil est g de moins de soixante et onze 5      (a) if the member has not reached 71 years of  ans au moment de son choix, la fois :     age at the time the election is made,   (i) une cotisation calcule au taux de    (i) a contribution, calculated at his or her  cotisation qui lui est applicable fix    applicable contribution rate that is fixed for  pour lapplication de lalina 31.2(1)a)    the purpose of paragraph 31.2(1)(a) that is 10 et qui est en vigueur la date du choix 10    in force on the day on which the election is  lgard de la partie de ses gains ouvrant    made, in respect of the portion of the  droit pension au cours de cette session    members pensionable earnings during that  qui excde ses gains maximums au cours    previous session that exceeds his or her  de lanne en question pour cette session,    earnings limit for the year during that 15   (ii) une cotisation calcule au taux de 15   previous session, and   cotisation qui lui est applicable fix    (ii) a contribution, calculated at his or her  pour lapplication de lalina 31.2(1)b)    applicable contribution rate that is fixed for  et qui est en vigueur la date du choix    the purpose of paragraph 31.2(1)(b) that is  lgard de ses gains ouvrant droit pension    in force on the day on which the election is 20 au cours de cette session; 20    made, in respect of the members pension-  b) sil est g de soixante et onze ans ou plus    able earnings during that previous session,  au moment de son choix, une cotisation     and  calcule au taux de cotisation qui lui est     (b) if the member has reached 71 years of  applicable fix pour lapplication du    age at the time the election is made, a 25 paragraphe 31.2(2) et qui est en vigueur 25    contribution, calculated at his or her applic-  la date du choix lgard de ses gains    able contribution rate that is fixed for the  ouvrant droit pension au cours de cette    purpose of subsection 31.2(2) that is in force  session;    on the day on which the election is made, in     respect of the members pensionable earnings 30 c) les intrts sur cette cotisation calculs au  taux et selon les modalits rglementaires, 30    during that previous session; and  compter de la date du versement final, pour     (c) the interest on that contribution calculated  cette session, des gains ouvrant droit    at a rate and in the manner prescribed from  pension jusqu celle du choix.    the day on which the final payment by way of     pensionable earnings was made to the 35    member in respect of that previous session      to the day on which the election is made.      (2) For the purpose of subsection (1), if the  (2) Pour lapplication du paragraphe (1), les Earnings limit Gains   for part of year  maximums pour  person was not a member during the whole of a gains maximums du parlementaire qui navait 35 une anne calendar year, the earnings limit for that 40pas la qualit de parlementaire pendant une partielle   calendar year is determined by multiplying the anne civile entire sont, pour cette anne, ceux   members earnings limit for the calendar year by auxquels il aurait par ailleurs eu droit multiplis   the ratio that the part of the calendar year during par la fraction de lanne civile pendant laquelle   which he or she was a member is to the whole il avait cette qualit. 40  calendar year. 45

378
Limits on contributions

Jobs and Growth, 2012

60-61 ELIZ. II

34. Malgr les autres dispositions de la 34. Despite anything in this Part, no conLimitation prsente partie, il nest pas prlev de cotisatribution shall be paid by a member under this tions au titre de celle-ci lgard dune session Part in respect of any session in the course of au cours de laquelle un parlementaire a perdu sa which the member ceases to be a Senator by reason of disqualification or was expelled from 5 qualit de snateur pour cause de dchance ou 5 the House of Commons. a t expuls de la Chambre des communes.
Maintien dune 34.1 (1) During the period that begins on 34.1 (1) Pendant la priode commenant le cotisation dun January 1, 2001 and ends on December 31, 1er janvier 2001 et se terminant le 31 dcembre pour cent du 1er janvier 2001 2012, a member who has reached 69 years of 2012, le parlementaire g de soixante-neuf ans au 31 dcembre age shall with respect to each calendar year, by 10 ou plus cotise en vertu de la prsente partie, 10 2012 69 ans et plus reservation from the sessional indemnity paypour chaque anne civile, par retenue sur son able to him or her, contribute under this Part 1% indemnit de session, un pour cent de lindemof the amount payable to him or her by way of nit de session qui lui est due aprs que le total sessional indemnity after the aggregate of the des produits obtenus par multiplication du products obtained by multiplying the number of 15 nombre dannes de service validable son 15 years of pensionable service to the members crdit par les facteurs indiqus au paragraphe credit by the multipliers set out in subsection 16(1) et, selon le cas, aux paragraphes 36(2) ou 16(1) and, as applicable, subsection 36(2) or (6) (6) donne 0,75. equals 0.75.

Contribution of 1% January 1, 2001 to December 31, 2012 69 years of age or more

Exception for 1%

(2) During the period that begins on January 20 (2) Pendant la priode commenant le 1er Rserve un 1, 2001 and ends on December 31, 2012, a janvier 2001 et se terminant le 31 dcembre 20 pour cent member to whom subsection 12(2) applies shall 2012, les parlementaires assujettis au paragraphe 12(2) cotisent au compte de convention, with respect to each calendar year, by reservation from the sessional indemnity payable to pour chaque anne civile, par retenue sur leur him or her, contribute to the Compensation 25 indemnit de session, un pour cent de la partie Arrangements Account 1% of that portion of his de leur indemnit de session qui excde leurs 25 gains maximums reus pour lanne civile. or her sessional indemnity for the calendar year that exceeds the his or her earnings limit for that year.
Sommes exclues 34.2 In a computation of the total amount 30 34.2 En calculant la somme totale quun du calcul that a member has contributed or elected to parlementaire a verse ou choisi de verser au contribute under this Part, there shall not be titre de la prsente partie, on ne peut inclure : included a) aucune cotisation lgard de laquelle une 30

Exclusions from computation of contributions

(a) any contributions in respect of which a withdrawal allowance has been paid under 35 this Part; (b) any contributions in respect of which the members election has been revoked under this Part; or (c) any amount paid by way of interest.
2003, c. 16, s. 7

indemnit de retrait a t verse au titre de la prsente partie; b) aucune cotisation lgard de laquelle son choix a t rvoqu au titre de la prsente 35 partie; c) aucune somme verse titre dintrt.

40 500. (1) Le passage du paragraphe 36(1) de la mme loi prcdant lalina a) est remplac par ce qui suit :
2003, ch. 16, art. 7

500. (1) The portion of subsection 36(1) of the Act before paragraph (a) is replaced by the following:

Compensation allowance

36. (1) Subject to sections 58 and 59, a 36. (1) Sous rserve des articles 58 et 59, 40 Allocation compensatoire compensation allowance determined in accord- 45 une allocation compensatoire dtermine ance with this section shall be paid to a person conformment au prsent article est paye au during his or her lifetime in respect of parlementaire, sa vie durant, lgard des

2011-2012

Emploi et croissance (2012) cotisations verses au titre de la prsente partie, contributions made under this Part, other than lexception de celles quil a verses lgard those made in respect of salary or annual de son traitement ou de son indemnit annuelle allowance and those made under subsection ou au titre des paragraphes 34(2) ou (2.1), dans 34(2) or (2.1), as that subsection read on December 31, 2012 and those made under 5 leur version au 31 dcembre 2012 ou des 5 paragraph 31.1(1)(a) or (2)(a) if the person was alinas 31.1(1)a) ou (2)a) si le parlementaire contributing at the contribution rate referred to cotisait au taux de cotisation prvu au parain subsection 2.7(9) , if the person graphe 485. 2.7(9) , lorsque le parlementaire, la fois :

379

2003, c. 16, s. 7

(2) The portion of paragraph 36(2)(a) of (2) Le passage de lalina 36(2)a) de la 10 2003, ch. 16, art. 7 the Act before subparagraph (i) is replaced 10 mme loi prcdant le sous-alina (i) est by the following: remplac par ce qui suit : (a) the persons average annual sessional indemnity multiplied by, subject to subsections (3) and (3.1), the number of years and portions of years of pensionable service 15 calculated for the purpose of paragraph 16(1)(b) in accordance with subsections 16(5) and (6), multiplied by a) le produit de la moyenne annuelle de son indemnit de session et, sous rserve des paragraphes (3) et (3.1), du nombre dannes 15 et de fractions danne de service validable, calcul pour lapplication de lalina 16(1)b) conformment aux paragraphes 16(5) et (6), multipli par :

2003, c. 16, s. 7

(3) Clause 36(2)(a)(i)(C) of the Act is (3) La division 36(2)a)(i)(C) de la mme loi 20 2003, ch. 16, art. 7 replaced by the following: 20 est remplace par ce qui suit : (C) 0.03 for the years and portions of years of pensionable service calculated by reference to contributions made or in respect of which an election was made on or after January 1, 2001 and 25 before January 1, 2016, other than those made under an election referred to in clause (A) or (B), (C) 0,03 pour les annes et fractions danne de service validable calcules en fonction des cotisations verses ou lgard desquelles un choix a t 25 exerc, sauf le choix vis aux divisions (A) ou (B) le 1er janvier 2001 ou par la suite mais avant le 1er janvier 2016,

2003, c. 16, s. 7

2003, ch. 16, (4) Clause 36(2)(a)(ii)(C) of the Act is (4) La division 36(2)a)(ii)(C) de la mme 30 art. 7 30 loi est remplace par ce qui suit : replaced by the following:

(C) 0.01 for the years and portions of years of pensionable service calculated by reference to contributions made or in respect of which an election was made on or after January 1, 2001 and 35 before January 1, 2016, other than those made under an election referred to in clause (A) or (B),

(C) 0,01 pour les annes et fractions danne de service validable calcules en fonction des cotisations verses ou lgard desquelles un choix a t exerc, sauf le choix vis aux divisions 35 (A) ou (B) le 1er janvier 2001 ou par la suite mais avant le 1er janvier 2016,

(5) Subparagraph 36(2)(a)(iii) of the Act is (5) Le sous-alina 36(2)a)(iii) de la mme amended by striking out and at the end of 40 loi est modifi par adjonction, aprs la 40 clause (A) and by adding the following after division (B), de ce qui suit : clause (B):    (C) 0.03 for the years and portions of  (C) 0,03 pour les annes et fractions    years of pensionable service calculated  danne de service validable calcules    by reference to contributions made or 45 en fonction des cotisations verses ou    in respect of which an election was  lgard desquelles un choix a t

380            

Jobs and Growth,  made during the period beginning on   the later of the 71st birthday and January   1, 2013 and ending on December 31,   2015, other than those made under an   election referred to in clause (A) or (B) 5   or subparagraph (a)(iv), and   (6) Subparagraph 36(2)(a)(iv) of the Act is replaced by the following: (iv) if the person contributed after he or she reached 69 years of age, 0.03 for the 10 years and portions of years of pensionable service calculated by reference to contributions made or in respect of which an election was made during the period beginning on the later of the 69th birthday 15 and January 1, 2001 and ending on December 31, 2012, other than those made under an election referred to in clause (iii)(A) or (B),

2012

60-61 ELIZ. II

exerc, sauf le choix vis aux divisions (A) ou (B) ou au sous-alina a)(iv) pendant la priode commenant le 1er janvier 2013 ou, sil est postrieur, le jour de son soixante et onzime anni- 5 versaire et se terminant le 31 dcembre 2015,
2003, ch. 16, art. 7

2003, c. 16, s. 7

(6) Le sous-alina 36(2)a)(iv) de la mme loi est remplac par ce qui suit : (iv) sil a au moins soixante-neuf ans, 0,03 10 pour les annes et fractions danne de service validable calcules en fonction des cotisations verses ou lgard desquelles un choix a t exerc, sauf le choix vis aux divisions (iii)(A) ou (B) 15 pendant la priode commenant le 1er janvier 2001 ou, sil est postrieur, le jour de son soixante-neuvime anniversaire et se terminant le 31 dcembre 2012;

2003, c. 16, s. 7

(7) Paragraph 36(2)(b) of the Act is 20 (7) Lalina 36(2)b) de la mme loi est 20 2003, ch. 16, art. 7 remplac par ce qui suit : replaced by the following: (b) the persons average annual sessional indemnity multiplied by the number of years of pensionable service calculated in accordance with subsection (4), multiplied by 0.03 25 for the years and portions of years of pensionable service calculated by reference to contributions made during the period beginning on January 1, 2001 and ending on December 31, 2012, other than those made 30 under an election made before January 1, 2001; and  (c) the persons average annual sessional   indemnity multiplied by the number of years   of pensionable service calculated in accord- 35  ance with subsection (4.1), multiplied by 0.03   for the years and portions of years of   pensionable service calculated by reference   to contributions made during the period   beginning on January 1, 2013 and ending 40  on December 31, 2015, other than those made   under an election made before January 1,    2013. b) le produit de la moyenne annuelle de son indemnit de session et du nombre dannes de service validable, calcul conformment au paragraphe (4), multipli par 0,03 pour les 25 annes et fractions danne de service validable calcules en fonction des cotisations sauf celles lgard desquelles le choix a t exerc avant le 1er janvier 2001 verses pendant la priode commenant le 1er 30 janvier 2001 et se terminant le 31 dcembre 2012; c) le produit de la moyenne annuelle de son indemnit de session et du nombre dannes de service validable, calcul conformment 35 au paragraphe (4.1), multipli par 0,03 pour les annes et fractions danne de service validable calcules en fonction des cotisations sauf celles lgard desquelles le choix a t exerc avant le 1er janvier 2013 40 verses pendant la priode commenant le 1er janvier 2013 et se terminant le 31 dcembre 2015.

                     
2003, c. 16, s. 7

(8) The portion of subsection 36(3) of the (8) Le passage du paragraphe 36(3) de la 2003, ch. 16, Act before paragraph (a) is replaced by the 45 mme loi prcdant lalina a) est remplac 45 art. 7 following: par ce qui suit :

2011-2012
Years of service clauses (2)(a)(iii)(A) and (B)

Emploi et croissance (2012) (3) For the purposes of clauses (2)(a)(iii)(A) and (B), a person, on ceasing to be a member, is deemed to have one year of pensionable service to his or her credit for (3) Pour lapplication des divisions (2)a)(iii)(A) et (B), le dput qui perd sa qualit de parlementaire est cens avoir son crdit une anne de service validable pour :

381
Calcul des annes de service validable pour lapplication des divisions (2)a)(iii)(A) et (B)

(9) Subsections 36(4) and (5) of the Act are 5 (9) Les paragraphes 36(4) et (5) de la 5 2003, ch. 16, art. 7 replaced by the following: mme loi sont remplacs par ce qui suit :   (3.1) For the purposes of clause (2)(a)(iii)(C)  (3.1) Pour lapplication de la division  Calcul des Years of   annes de service clause  and subparagraphs (2)(a)(iv) and (6)(a)(iv), a (2)a)(iii)(C) et des sous-alinas (2)a)(iv) et  service validable (2)(a)(iii)(C) and  person, on ceasing to be a member, is deemed to (6)a)(iv), le snateur ou le dput qui perd sa pour subparagraphs   (2)(a)(iv) and have the same number of years and portions of 10qualit de parlementaire est cens avoir son 10 lapplication de la division (6)(a)(iv)   years of pensionable service to his or her credit crdit le mme nombre dannes et de fractions (2)a)(iii)(C) et   des sous-alinas that would be calculated for the purpose of danne de service validable qui serait calcul (2)a)(iv) et   (6)a)(iv) paragraph 16(1)(b) in accordance with subsec- pour lapplication de lalina 16(1)b) conform  tions 16(5) and (6) if the person were a person ment aux paragraphes 16(5) et (6) sil tait tenu   required to contribute under Part I. 15 15de cotiser au titre de la partie I.
2003, c. 16, s. 7

(4) For the purposes of paragraphs (2)(b) and (4) Pour lapplication des alinas (2)b) et Calcul des annes de (6)(b), a person, on ceasing to be a member, is (6)b), le snateur ou le dput qui perd sa service validable pour deemed to have one year of pensionable service qualit de parlementaire est cens avoir son lapplication des to his or her credit for each amount equal to crdit une anne de service validable pour alinas (2)b) et 7% of the sessional indemnity payable to a 20 chaque cotisation gale sept pour cent de 20 (6)b) member of the Senate or House of Commons, as lindemnit de session qui lui a t verse, au the case may be, during a calendar year that, cours dune anne civile, titre de snateur ou de dput, selon le cas quil a, pendant la during the period beginning on January 1, 2001 and ending on December 31, 2012, he or she priode commenant le 1er janvier 2001 et se contributed or elected to contribute under 25 terminant le 31 dcembre 2012, verse ou choisi 25 subsection 31(1) or 33(1) in respect of that de verser sous le rgime des paragraphes 31(1) ou 33(1) lgard de la partie de son indemnit portion of the sessional indemnity that exceeded de session qui excde ses gains maximums pour his or her earnings limit for the calendar year. lanne civile.    (4.1) For the purposes of paragraphs (2)(c)  (4.1) Pour lapplication des alinas (2)c) et 30 Calcul des Years of   annes de service   service validable paragraphs (2)(c) and (6)(c), for each of the calendar years from 30(6)c), relativement aux annes civiles 2013, 2013 to 2015, a person, on ceasing to be a 2014 et 2015, le snateur ou le dput qui perd pour and (6)(c)   lapplication des member, is deemed to have one year of sa qualit de parlementaire est cens avoir son alinas (2)c) et   pensionable service to his or her credit for each crdit une anne de service validable pour (6)c)   amount equal to the amount determined under chaque cotisation calcule conformment au 35   subsection (4.2) that, during that calendar year, 35paragraphe (4.2) quil a, pendant lanne civile,   the person contributed or elected to contribute verse ou choisi de verser sous le rgime de   under section 31.1 or subsection 33.1(1) in larticle 31.1 ou du paragraphe 33.1(1) lgard   respect of that portion of the sessional indem- de la partie de son indemnit de session qui   nity that exceeded his or her earnings limit for excde ses gains maximums pour lanne civile. 40   the calendar year. 40      (4.2) The amount for the purposes of sub-  (4.2) Pour lapplication du paragraphe (4.1), Calcul pour Amount   lapplication du section (4.1) in respect of a person for a la cotisation reprsente lindemnit de session   paragraphe (4.1) calendar year is the sessional indemnity payable qui a t verse au parlementaire, au cours de   to a member of the Senate or House of lanne civile, titre de snateur ou de dput,  Commons, as the case may be, during the 45
Years of service paragraphs (2)(b) and 2(6)(b)

382

Jobs and Growth, 2012 60-61 ELIZ. II   calendar year multiplied by the contribution rate selon le cas, multiplie par le taux de cotisation   that is fixed for the calendar year for the purpose qui est fix pour cette anne civile pour   of paragraph 31.1(2)(a). lapplication de lalina 31.1(2)a). (5) In the application of subsections (3), (4), Application des (5) Pour lapplication des paragraphes (3), (3), (4.1) and (7), the deeming provision of subsec- 5 (4), (4.1) et (7), la prsomption du paragraphe 5 paragraphes (7) (4), (4.1) et tion 16(6) in relation to a portion of a years 16(6) relative la fraction danne de service pensionable service shall apply, with any validable est prendre en compte avec les modifications that the circumstances require. adaptations ncessaires. (10) Subparagraphs 36(6)(a)(ii) and (iii) of (10) Les sous-alinas 36(6)a)(ii) et (iii) de 2003, ch. 16, the Act are replaced by the following: 10 la mme loi sont remplacs par ce qui suit : 10 art. 7 (ii) subject to subparagraphs (iii) and (iv), if the person has reached 60 years of age, 0.01, (iii) if the person contributed after he or she reached 69 years of age, 0.03 for the 15 years and portions of years of pensionable service calculated by reference to contributions made or in respect of which an election was made during the period beginning on the later of the 69th birthday 20 and January 1, 2001 and ending on December 31, 2012, other than those made under an election made before that birth day, and   (iv) if the person contributed after he or 25  she reached 71 years of age, 0.03 for the   years and portions of years of pensionable   service calculated by reference to contribu-   tions made or in respect of which an   election was made during the period 30  beginning on the later of the 71st birthday   and January 1, 2013 and ending on   December 31, 2015, other than those made   under an election made before that birth-  day, (11) Paragraph 36(6)(b) of the Act is replaced by the following: (b) the persons average annual sessional indemnity multiplied by the number of years of pensionable service calculated in accord- 40 ance with subsection (4), multiplied by 0.03 for the years and portions of years of pensionable service calculated by reference to contributions made during the period beginning on January 1, 2001 and ending 45 35 (11) Lalina 36(6)b) de la mme loi est 35 2003, ch. 16, art. 7 remplac par ce qui suit : b) le produit de la moyenne annuelle de son indemnit de session et du nombre dannes de service validable, calcul conformment au paragraphe (4), multipli par 0,03 pour les 40 annes et fractions danne de service validable calcules en fonction des cotisations sauf celles lgard desquelles le choix a t exerc avant le 1er janvier 2001 (ii) sous rserve des sous-alinas (iii) et (iv), sil a au moins soixante ans, 0,01, (iii) sil a au moins soixante-neuf ans, 0,03 pour les annes et fractions danne de service validable calcules en fonction des 15 cotisations verses ou lgard desquelles un choix a t exerc, sauf les choix exercs avant son soixante-neuvime anniversaire pendant la priode commenant le 1er janvier 2001 ou, sil est 20 postrieur, le jour de son soixante-neuvime anniversaire et se terminant le 31 dcembre 2012, (iv) sil a au moins soixante et onze ans, 0,03 pour les annes et fractions danne 25 de service validable calcules en fonction des cotisations verses ou lgard desquelles un choix a t exerc, sauf les choix exercs avant son soixante et onzime anniversaire pendant la priode 30 commenant le 1er janvier 2013 ou, sil est postrieur, le jour de son soixante et onzime anniversaire et se terminant le 31 dcembre 2015;

Application of subsections (3), (4), (4.1) and (7)

2003, c. 16, s. 7

                     
2003, c. 16, s. 7

2011-2012

Emploi et croissance (2012) on December 31, 2012, other than those made under an election made before January 1, 2001; and verses pendant la priode commenant le 1er janvier 2001 et se terminant le 31 dcembre 2012; c) le produit de la moyenne annuelle de son indemnit de session et du nombre dannes 5 de service validable, calcul conformment au paragraphe (4.1), multipli par 0,03 pour les annes et fractions danne de service validable calcules en fonction des cotisations sauf celles lgard desquelles le 10 choix a t exerc avant le 1er janvier 2013 verses pendant la priode commenant le 1er janvier 2013 et se terminant le 31 dcembre 2015.

383

                     
2003, c. 16, s. 7

 (c) the persons average annual sessional   indemnity multiplied by the number of years 5  of pensionable service calculated in accord-   ance with subsection (4.1), multiplied by 0.03   for the years and portions of years of   pensionable service calculated by reference   to contributions made during the period 10  beginning on January 1, 2013 and ending   on December 31, 2015, other than those made   under an election made before January 1,    2013.

(12) Paragraph 36(8)(c) of the Act is 15 (12) Lalina 36(8)c) de la mme loi est 15 2003, ch. 16, art. 7 replaced by the following: remplac par ce qui suit : (c) if the person contributed after he or she reached 71 years of age, 0.04 for the years and portions of years of pensionable service calculated by reference to contributions made 20 on or after the 71st birthday, other than those made under an election made before that birthday. c) si elle a au moins soixante et onze ans et a cotis aprs avoir atteint cet ge, 0,04 pour les annes et fractions danne de service validable calcules en fonction des cotisa- 20 tions sauf celles lgard desquelles un choix a t exerc antrieurement verses compter de son soixante et onzime anniversaire.

2003, c. 16, s. 7

(13) Le paragraphe 36(9) de la mme loi 25 2003, ch. 16, (13) Subsection 36(9) of the Act is replaced art. 7 25 est remplac par ce qui suit : by the following: (9) Les multiplicateurs viss lalina (2)a) Cas particulier : (9) For the purposes of calculating the choix exerc sont remplacs, dans les cas o lallocation compensation allowance payable under subsecentre le 1er janvier 2001 et compensatoire est verser une personne qui, tion (1) to a person who, during the period that le 31 dcembre begins on January 1, 2001 and ends on pendant la priode commenant le 1er janvier 30 2015 December 31, 2015, elected to contribute under 30 2001 et se terminant le 31 dcembre 2015, a this Part in respect of any session or part of a choisi de cotiser au titre de la prsente partie session before December 31, 2015, the multipour une session ou partie de session antrieure pliers referred to in paragraph (2)(a) shall, in au 31 dcembre 2015, par les suivants : lieu of the numbers set out in that paragraph, be a) si la personne a moins de soixante ans, 35 (a) if the person has not reached 60 years of 35 age, 0.03; (b) subject to paragraphs (c) and (d), if the person has reached 60 years of age, 0.01; (c) if the person contributed after he or she reached 69 years of age, 0.03 for the years 40 and portions of years of pensionable service calculated by reference to contributions made or in respect of which an election was made during the period beginning on the later of the 69th birthday and January 1, 2001 45 0,03; b) si elle a au moins soixante ans et nest pas rgie par les alinas c) et d), 0,01; c) si elle a au moins soixante-neuf ans et a cotis aprs avoir atteint cet ge, 0,03 pour les 40 annes et fractions danne de service validable calcules en fonction des cotisations sauf celles lgard desquelles un choix a t exerc antrieurement verses pendant la priode commenant le 1er janvier 45

Special case January 1, 2001 to December 31, 2015

384

Jobs and Growth, 2012 and ending on December 31, 2012, other than those made under an election made before that birthday; and 2001 ou, sil est postrieur, le jour de son soixante-neuvime anniversaire et se terminant le 31 dcembre 2012;

60-61 ELIZ. II

 (d) if the person contributed after he or she   reached 71 years of age, 0.03 for the years or 5  portions of years of pensionable service   calculated by reference to contributions made   or in respect of which an election was   made during the period beginning on the   later of the 71st birthday and January 1, 2013 10  and ending on December 31, 2015, other than   those made under an election made before    that birthday.  

d) si elle a au moins soixante et onze ans et a cotis aprs avoir atteint cet ge, 0,03 pour les 5 annes et fractions danne de service validable calcules en fonction des cotisations verses ou lgard desquelles un choix a t exerc, sauf les choix exercs avant son soixante et onzime anniversaire 10 pendant la priode commenant le 1er janvier 2013 ou, sil est postrieur, le jour de son soixante et onzime anniversaire et se terminant le 31 dcembre 2015.

2001, c. 20, s. 26(1)

501. (1) Clause 37(2)(a)(i)(C) of the Act is 501. (1) La division 37(2)a)(i)(C) de la 15 2001, ch. 20, par. 26(1) replaced by the following: 15 mme loi est remplace par ce qui suit : (C) 0.03 for the years and portions of years of pensionable service calculated by reference to those contributions made, or in respect of which an election was made, on or after January 1, 2001 20 and before January 1, 2016, other than those made under an election referred to in clause (A) or (B), (C) 0,03 pour les annes et fractions danne de service validable calcules en fonction des cotisations verses ou lgard desquelles un choix a t 20 exerc, sauf le choix vis aux divisions (A) ou (B) le 1er janvier 2001 ou par la suite mais avant le 1er janvier 2016,

2001, c. 20, s. 26(1)

2001, ch. 20, (2) Clause 37(2)(a)(ii)(C) of the Act is (2) La division 37(2)a)(ii)(C) de la mme 25 par. 26(1) 25 loi est remplace par ce qui suit : replaced by the following:

(C) 0.01 for the years and portions of years of pensionable service calculated by reference to those contributions made, or in respect of which an election was made, on or after January 1, 2001 30 and before January 1, 2016, other than those made under an election referred to in clause (A) or (B),

(C) 0,01 pour les annes et fractions danne de service validable calcules en fonction des cotisations verses ou lgard desquelles un choix a t exerc, sauf le choix vis aux divisions 30 (A) ou (B) le 1er janvier 2001 ou par la suite mais avant le 1er janvier 2016,

(3) Subparagraph 37(2)(a)(iii) of the Act is (3) Le sous-alina 37(2)a)(iii) de la mme amended by striking out and at the end of 35 loi est modifi par adjonction, aprs la 35 clause (A) and by adding the following after division (B), de ce qui suit : clause (B):    (C) 0.03 for the years and portions of  (C) 0,03 pour les annes et fractions    years of pensionable service calculated  danne de service validable calcules    by reference to contributions made or 40 en fonction des cotisations verses ou    in respect of which an election was  lgard desquelles un choix a t    made during the period beginning on  exerc, sauf le choix vis aux divisions 40    the later of the 71st birthday and January  (A) ou (B) pendant la priode    1, 2013 and ending on December 31,  commenant le 1er janvier 2013 ou, sil

2011-2012      
2001, c. 20, s. 26(1)

Emploi et croissance  2015, other than those made under an   election referred to in clause (A) or (B),    and

(2012) est postrieur, le jour de son soixante et onzime anniversaire et se terminant le 31 dcembre 2015,

385

(4) Le sous-alina 37(2)a)(iv) de la mme (4) Subparagraph 37(2)(a)(iv) of the Act is 2001, ch. 20, replaced by the following: 5 par. 26(1) 5 loi est remplac par ce qui suit : (iv) if the person contributed after he or she reached 69 years of age, 0.03 for the years and portions of years of pensionable service calculated by reference to contributions made or in respect of which an 10 election was made during the period beginning on the later of the 69th birthday and January 1, 2001 and ending on December 31, 2012, other than those made under an election referred to in subpara- 15 graph (iii), and (iv) sil a au moins soixante-neuf ans et a cotis aprs avoir atteint cet ge, 0,03 pour les annes et fractions danne de service validable calcules en fonction des cotisations verses ou lgard desquelles un 10 choix a t exerc, sauf les choix viss au sous-alina (iii) pendant la priode commenant le 1er janvier 2001 ou, sil est postrieur, le jour de son soixanteneuvime anniversaire et se terminant le 31 15 dcembre 2012; (5) Les sous-alinas 37(2)b)(i) (iii) de la mme loi sont remplacs par ce qui suit : (i) 0,05 pour les annes et fractions danne de service validable calcules en 20 fonction des cotisations verses ou lgard desquelles un choix a t exerc le 1er janvier 1992 ou par la suite mais avant le 13 juillet 1995, (ii) 0,04 pour les annes et fractions 25 danne de service validable calcules en fonction des cotisations verses ou lgard desquelles un choix a t exerc, sauf le choix vis au sous-alina (i) le 13 juillet 1995 ou par la suite mais avant le 30 1er janvier 2001, (iii) 0,03 pour les annes et fractions danne de service validable calcules en fonction des cotisations sauf celles lgard desquelles un choix a t exerc 35 avant le 1er janvier 2001 verses pendant la priode commenant le 1er janvier 2001 et se terminant le 31 dcembre 2012, (iv) 0,03 pour les annes et fractions 40 danne de service validable calcules en fonction des cotisations sauf celles lgard desquelles un choix a t exerc avant le 1er janvier 2013 verses pendant la priode commenant le 1er 45 janvier 2013 et se terminant le 31 dcembre 2015.
2001, ch. 20, par. 26(1)

2001, c. 20, s. 26(1)

(5) Subparagraphs 37(2)(b)(i) to (iii) of the Act are replaced by the following: (i) 0.05 for the years and portions of years of pensionable service calculated by ref- 20 erence to those contributions made, or in respect of which an election was made, on or after January 1, 1992 and before July 13, 1995, (ii) 0.04 for the years and portions of years 25 of pensionable service calculated by reference to those contributions made, or in respect of which an election was made, on or after July 13, 1995 and before January 1, 2001, otherwise than under an election 30 referred to in subparagraph (i), and (iii) 0.03 for the years and portions of years of pensionable service calculated by reference to those contributions made during the period beginning on January 1, 35 2001 and ending on December 31, 2012, other than those made under an election made before January 1, 2001, and (iv) 0.03 for the years and portions of  years of pensionable service calculated by 40  reference to contributions made during the   period beginning on January 1, 2013 and   ending on December 31, 2015, other than   those made under an election made before   45 January 1, 2013.    

386
2003, c. 16, s. 8

Jobs and Growth, 2012 (6) Paragraph 37(3)(c) of the Act is replaced by the following: (c) each amount, equal to 7% of the sessional indemnity payable to the person as a member of the Senate or House of Commons, as the 5 case may be, during a calendar year, that the person during the period beginning on January 1, 2001 and ending on December 31, 2012 has contributed or elected to contribute under subsection 31(3), paragraph 10 31(4)(b) or subsection 31(5) or 33(1), other than amounts paid under subsection 33(1) in respect of sessional indemnity or as interest. (6) Lalina 37(3)c) de la mme loi est remplac par ce qui suit :

60-61 ELIZ. II
2003, ch. 16, art. 8

c) chaque cotisation gale sept pour cent de lindemnit de session qui lui a t verse, au cours dune anne civile, titre de 5 snateur ou de dput, selon le cas quil a, pendant la priode commenant le 1er janvier 2001 et se terminant le 31 dcembre 2012, verse ou choisi de verser sous le rgime du paragraphe 31(3), de lalina 10 31(4)b) ou des paragraphes 31(5) ou 33(1), lexception des sommes verses sous le rgime de ce dernier paragraphe lgard dune indemnit de session ou titre 15 dintrts;

Years of pensionable service

Amount

(7) Larticle 37 de la mme loi est modifi (7) Section 37 of the Act is amended by adding the following after subsection (3): 15 par adjonction, aprs le paragraphe (3), de ce qui suit :    (3.1) For the purposes of paragraph (2)(b),  (3.1) Pour lapplication de lalina (2)b), Calcul des   for each of the calendar years from 2013 to relativement aux annes civiles 2013, 2014 et 20 annes de service validable   2015, a person, on ceasing to be a member, is 2015, le snateur ou dput qui perd sa qualit   deemed to have one year of pensionable service de parlementaire est cens avoir son crdit une   to his or her credit for each amount equal to the 20anne de service validable pour chaque cotisa  amount determined under subsection (3.2) that, tion calcule conformment au paragraphe (3.2)   during that calendar year, the person contributed quil a, pendant lanne civile, verse ou choisi 25   or elected to contribute under paragraph de verser sous le rgime de lalina 31.1(1)c) ou   31.1(1)(c) or (2)(b) or subsection 33.1(1), other (2)b) ou du paragraphe 33.1(1), lexception   than amounts paid under subsection 33.1(1) in 25des sommes verses sous le rgime de ce dernier   paragraphe lgard dune indemnit de session respect of sessional indemnity or as interest.   ou titre dintrts.  30      (3.2) The amount for the purposes of sub-  (3.2) Pour lapplication du paragraphe (3.1), Calcul pour   lapplication du section (3.1) in respect of a person for a la cotisation reprsente lindemnit de session   paragraphe (3.1) calendar year is the sessional indemnity payable qui a t verse au parlementaire, au cours de   to a member of the Senate or House of 30lanne civile, titre de snateur ou de dput,   Commons, as the case may be, during the selon le cas, multiplie par le taux de cotisation 35   calendar year multiplied by the contribution rate qui est fix pour cette anne civile pour   that is fixed for the calendar year for the purpose lapplication de lalina 31.1(2)a).  of paragraph 31.1(2)(a). (8) Subparagraph 37(5)(a)(iii) of the Act is 35 (8) Le sous-alina 37(5)a)(iii) de la mme loi est remplac par ce qui suit : replaced by the following: (iii) if the person has reached 71 years of age and contributed after reaching that age, 0.04 for the years and portions of years of pensionable service calculated by reference 40 to those contributions made on or after the 71st birthday, other than those made under an election made before that birthday; and (iii) si elle a au moins soixante et onze ans 40 et a cotis aprs avoir atteint cet ge, 0,04 pour les annes et fractions danne de service validable calcules en fonction des cotisations sauf celles lgard des2001, ch. 20, par. 26(3)

2001, c. 20, s. 26(3)

2011-2012

Emploi et croissance (2012) quelles un choix a t exerc antrieurement verses compter de son soixante et onzime anniversaire;

387

2001, c. 20, s. 26(3) Special case January 1, 2001 to December 31, 2015

(9) Subsection 37(6) of the Act is replaced by the following:

(9) Le paragraphe 37(6) de la mme loi est 2001, ch. 20, 5 par. 26(3) remplac par ce qui suit :

(6) Les multiplicateurs viss lalina (2)a) (6) For the purposes of calculating the Cas particulier : choix exerc additional compensation allowance payable sont remplacs, dans les cas o lallocation entre le 1er janvier 2001 et under subsection (2) to a person who, during 5 compensatoire supplmentaire est verser une le 31 dcembre the period begining on January 1, 2001 and personne qui, pendant la priode commenant le 2015 er 1 janvier 2001 et se terminant le 31 dcembre 10 ending on December 31, 2015, elected to contribute under this Part in respect of any 2015, a choisi de cotiser au titre de la prsente session or part of a session before December 31, partie pour une session ou partie de session 2015, the multipliers referred to in paragraph 10 antrieure au 31 dcembre 2015, par les (2)(a) shall, in lieu of the numbers set out in that suivants : paragraph, be a) si la personne a moins de soixante ans, 15 (a) if the person has not reached 60 years of age, 0.03; (b) subject to paragraphs (c) and (d), if the 15 person has reached 60 years of age, 0.01; (c) if the person contributed after he or she reached 69 years of age, 0.03 for the years and portions of years of pensionable service calculated by reference to contributions made 20 or in respect of which an election was made during the period beginning on the later of the 69th birthday and January 1, 2001 and ending on December 31, 2012, other than those made under an election made before 25  that birthday; and   (d) if the person contributed after he or she   reached 71 years of age, 0.03 for the years   and portions of years of pensionable service   calculated by reference to contributions made 30  or in respect of which an election was   made during the period beginning on the   later of the 71st birthday and January 1, 2013   and ending on December 31, 2015, other than   those made under an election made before 35   that birthday. 502. The portion of subsection 37.1(1) of the Act before paragraph (a) is replaced by the following: 0,03; b) si elle a au moins soixante ans et nest pas rgie par les alinas c) et d), 0,01; c) si elle a au moins soixante-neuf ans et a cotis aprs avoir atteint cet ge, 0,03 pour les 20 annes et fractions danne de service validable calcules en fonction des cotisations verses ou lgard desquelles un choix a t exerc, sauf tout choix exerc antrieurement pendant la priode commenant le 1er 25 janvier 2001 ou, sil est postrieur, le jour de son soixante-neuvime anniversaire et se terminant le 31 dcembre 2012; d) si elle a au moins soixante et onze ans et a cotis aprs avoir atteint cet ge, 0,03 pour les 30 annes et fractions danne de service validable calcules en fonction des cotisations verses ou lgard desquelles un choix a t exerc, sauf tout choix exerc avant son soixante et onzime anniversaire 35 pendant la priode commenant le 1er janvier 2013 ou, sil est postrieur, le jour de son soixante et onzime anniversaire et se terminant le 31 dcembre 2015. 502. Le paragraphe 37.1(1) de la mme loi 40 1995, ch. 30, art. 11 est remplac par ce qui suit :

                   
1995, c. 30, s. 11

Beginning of payment of allowances July 13, 1995 to December 31, 2015

37.1 (1) Despite sections 36 and 37, the 40 37.1 (1) Les allocations prvues aux articles Dbut des versements 36 et 37 ne sont, pour la priode de service allowances otherwise payable to a person under du 13 juillet 1995 au 31 validable calcule en fonction des cotisations those sections in respect of pensionable service dcembre 2015 sauf celles lgard desquelles un choix a t 45 calculated by reference to contributions made

388

Jobs and Growth, 2012 during the period beginning on July 13, 1995 and ending on December 31, 2015, other than those made under an election made before July 13, 1995, are not payable until the earlier of

60-61 ELIZ. II

exerc avant le 13 juillet 1995 verses pendant la priode commenant le 13 juillet 1995 et se terminant le 31 dcembre 2015, verses quau moment o la personne atteint lge de cinquante-cinq ans ou que le jour, sil 5 est antrieur, o elle commence, aprs avoir perdu sa qualit de parlementaire, avoir le droit de recevoir une pension dinvalidit au titre du Rgime de pensions du Canada ou dun 10 rgime provincial de pensions semblable.

503. The Act is amended by adding the 5 503. La mme loi est modifie par adjonction, aprs larticle 37.1, de ce qui suit : following after section 37.1:    37.2 (1) Subject to sections 58 and 59, if a  37.2 (1) Sous rserve des articles 58 et 59, la Allowance on Allocation de   ceasing to be retraite person ceases to be a member after December personne qui perd sa qualit de parlementaire member on or compter du 1er   aprs le 31 dcembre 2015, qui a cotis ou 15 janvier 2016 after January 1, 31, 2015, having contributed or elected to   2016 65 years  65 ans ou plus  of age or older contribute under this Part or Part I or III of the 10choisi de cotiser au titre soit de la prsente former Act as a member for at least six years partie, soit des parties I ou III de la version   and the person has reached 65 years of age antrieure, pendant au moins six ans en cette   when he or she ceases to be a member, there qualit et qui a atteint lge de soixante-cinq ans   shall be paid to that person during his or her au moment de perdre sa qualit de parlemen- 20   lifetime a compensation allowance in an amount 15taire, a droit, sa vie durant, une allocation   calculated under subsection (2). compensatoire calcule conformment au para   graphe (2).      (2) The amount of the compensation allow-  (2) Le montant de lallocation compensatoire Amount Montant   ance is the amount determined by the formula est calcul selon la formule suivante : 25       (A B 0,03) (C + D) (A B 0.03) (C + D)       20o : where   A is the persons average annual pensionable A reprsente la moyenne annuelle des gains     ouvrant droit pension de la personne; earnings;     B is the number of years and portions of years B le nombre dannes et de fractions danne 30    de service validable calcul conformment of the persons pensionable service calcu-     aux paragraphes (3) et (4); lated in accordance with subsections (3) and 25     (4);  C une somme gale au produit du nombre   C is an amount equal to the number deter-  obtenu par le calcul vis llment B par le    montant de la partie de la moyenne annuelle 35 mined by the calculation referred to in the     de ses gains ouvrant droit pension qui description of B multiplied by an amount     nexcde pas les gains maximums de la equal to the portion of the persons average 30    personne pour lanne civile pendant laannual pensionable earnings that does not     quelle elle perd sa qualit de parlementaire exceed his or her earnings limit for the     multiplis par 0,02; calendar year in which he or she ceased to  40     be a member multiplied by 0.02;  D une somme gale un pourcentage, fix par   D is an amount equal to the percentage fixed 35 lactuaire en chef pour lapplication du    paragraphe 17.1(2), du produit de la somme by the Chief Actuary for the purpose of      obtenue au sous-alina (i) par le nombre vis subsection 17.1(2) of   au sous-alina (ii) : 45

Emploi et croissance (2012) 389    (i) la moyenne des gains maximums (i) the persons average maximum pen-      ouvrant droit pension de la personne sionable earnings multiplied by B,     multiplie par B,   multiplied by     (ii) 0,01.   (ii) 0.01.     Pensionable  (3) Subject to subsection (4), the persons 5 (3) Sous rserve du paragraphe (4), le service 5 Service validable   service pensionable service for the purpose of subsec- validable dune personne pour lapplication du   tion (2) is paragraphe (2) est compos de ce qui suit :    (a) the years and portions of years spent as a  a) le nombre dannes et de fractions dan     member after December 31, 2015 during  ne de service en sa qualit de parlementaire    which he or she was required to contribute 10 aprs le 31 dcembre 2015 pendant lesquelles 10    under this Part, other than any period in  la personne a t tenue de cotiser en vertu de    respect of which a withdrawal allowance has  la prsente partie, lexception de toute    been paid to the person; and  priode pendant laquelle lui a t verse une    (b) the years and portions of years in respect  indemnit de retrait;    of which he or she elected on or after January 15 b) le nombre dannes et de fractions dan- 15      1, 2016 to bring to his or her credit as time  ne de service au crdit du parlementaire au   titre du choix quil a fait le 1er janvier 2016  spent as a member.    ou par la suite.      (4) The persons service as a member during  (4) Le service de la personne en sa qualit de Service after Exclusion    parlementaire au cours duquel elle a t tenue de 20 service avec contributions  under subsection which he or she was required to contribute cotisations en 12(2.1) not to be under subsection 12(2.1), if any, is not to be 20cotiser en vertu du paragraphe 12(2.1), le cas vertu du   included par. 12(2.1) included in the calculation under subsection (3) chant, nest pas pris en compte dans le calcul     of the persons pensionable service. de son service validable au titre du paragraphe    (3).    37.3 (1) Subject to sections 58 and 59, if a  37.3 (1) Sous rserve des articles 58 et 59, la 25 Situation Allowance on   person ceases to be a member after December personne qui perd sa qualit de parlementaire ceasing to be compter du 1er   member on or janvier 2016 after January 1, 31, 2015, having contributed or elected to 25aprs le 31 dcembre 2015, qui a cotis ou avant 65 ans   2016 under  choisi de cotiser au titre soit de la prsente  65 years of age contribute under this Part or Part I or III of the   former Act as a member for at least six years partie, soit des parties I ou III de la version   and the person is under 65 years of age when he antrieure, pendant au moins six ans en cette 30   or she ceases to be a member, and the person qualit, qui na pas atteint lge de soixante-cinq   elects to receive a compensation allowance 30ans au moment de perdre sa qualit de   under this section, there shall be paid to that parlementaire et qui a choisi de recevoir une   person, beginning on the date specified by him allocation compensatoire en vertu du prsent   or her, article recevra, partir de la date quelle 35    prcise :  (a) if the specified date is before the person    35 a) si cette date est antrieure son soixan reaches 60 years of age,   time anniversaire :  (i) until the person reaches the age of 60, a      compensation allowance in an amount  (i) jusqu lge de soixante ans, une    calculated under subsection (2), and allocation compensatoire dun montant 40     calcul conformment au paragraphe (2),  (ii) after the person reaches the age of 60,     during his or her lifetime, a compensation 40 (ii) aprs avoir atteint lge de soixante    allowance in an amount calculated under  ans, et ce, sa vie durant, une allocation     subsection (3); and compensatoire dun montant calcul   conformment au paragraphe (3); 45

2011-2012

390

Amount of compensation allowance

Amount of compensation allowance

Limitation regarding specified date

Jobs and Growth, 2012 60-61 ELIZ. II    (b) if the specified date is the day of the  b) si cette date est concomitante ou post   persons 60th birthday or any day after that  rieure son soixantime anniversaire, sa vie    day, during his or her lifetime, a compensa-  durant, une allocation compensatoire dun    tion allowance in an amount calculated under  montant calcul conformment au paragraphe    subsection (3). 5 5 (3).      (2) For the purposes of subparagraph  (2) Pour lapplication du sous-alina (1)a)(i), Montant de   lallocation (1)(a)(i), the amount of the compensation le montant de lallocation compensatoire est   compensatoiallowance is the amount determined by the calcul selon la formule suivante : re avant 60   ans formula    (A B 0,03) (C D)    (A B 0.03) (C D) 10    10 o :   where   A reprsente la moyenne annuelle des gains   ouvrant droit pension de la personne; A is the persons average annual pensionable    earnings;  B le nombre dannes et de fractions danne   B is the number of years and portions of years  de service validable calcul conformment    of the persons pensionable service calcu- 15 15 aux paragraphes 37.2(3) et (4);    lated in accordance with subsections 37.2(3) C le produit de A x B x 0,03;     and (4);    D le produit obtenu par multiplication de 0,01 C is an amount equal to A x B x 0.03; and    par le nombre dannes que reprsente   D is the product obtained by multiplying 0.01  lexcdent de lge de soixante-cinq ans    by the number of years by which the 20 sur son ge, arrondi au dixime danne 20    persons age in years, to the nearest 1/10  prs, au moment o lallocation est payable.    of a year, at the time the allowance is      payable, is less than 65 years of age.      (3) For the purposes of subparagraph  (3) Pour lapplication du sous-alina (1)a)(ii) Montant de   lallocation (1)(a)(ii) and paragraph (1)(b), the amount of 25et de lalina (1)b), le montant de lallocation   compensatoire the compensation allowance is the amount compensatoire est calcul selon la formule   determined by the formula suivante : 25       A (A B) A (A B)       where o :     A is the allowance that would be payable to 30A reprsente lallocation qui serait payable   the person under subsection 37.2(2) if the  une personne en vertu du paragraphe 37.2(2)    person had reached 65 years of age; and si celle-ci avait atteint lge de soixante-cinq 30     ans; B is the reduction factor.     B le facteur de rduction.      (4) The date specified by the person shall not  (4) La personne ne peut pas choisir une date Limite : dbut   des paiements be earlier than the persons 55th birthday. 35de dbut du paiement qui soit antrieure son  cinquante-cinquime anniversaire. 35 504. Paragraph 38(b) of the Act is replaced by the following: (b) the interest on those contributions that the person has paid under paragraph 33(1)(c) or (2)(d), 33.1(1) (c) or 33.2(1)(c). 40 504. Lalina 38b) de la mme loi est remplac par ce qui suit : b) de lintrt sur les cotisations verses au titre des alinas 33(1)c) ou (2)d), 33.1(1)c) ou 40 33.2(1)c).
1992, ch. 46, art. 81

1992, c. 46, s. 81

2011-2012
1992, c. 46, s. 81

Emploi et croissance (2012) 505. Paragraph 39(b) of the Act is replaced by the following: (b) the interest on those contributions that the person has paid under paragraph 33(1)(c) or (2)(d), 33.1(1)(c) or 33.2(1)(c). 5 506. Section 40 of the Act is amended by adding the following after subsection (2): 505. Lalina 39b) de la mme loi est remplac par ce qui suit : b) de lintrt sur les cotisations verses au titre des alinas 33(1)c) ou (2)d), 33.1(1)c) ou 5 33.2(1)c). 506. Larticle 40 de la mme loi est modifi par adjonction, aprs le paragraphe (2), de ce qui suit :

391
1992, ch. 46, art. 81

Deeming

   (3) For the purposes of subsection (2), if the  (3) Pour lapplication du paragraphe (2), si le Prsomption   member or former member has pensionable parlementaire, actuel ou ancien, a accumul du 10   service that came to his or her credit on or after 10service validable son crdit le 1er janvier 2016   January 1, 2016, the member or former member ou aprs cette date, il est cens avoir reu une   is deemed to have received or to have been allocation compensatoire ou y avoir eu droit   entitled to receive, as the case may be, a  dun montant calcul conformment au   compensation allowance in an amount deter- paragraphe 37.2(2) compte non tenu du calcul 15   mined under subsection 37.2(2) without taking 15vis llment D de ce paragraphe.  into account the calculation referred to in the  description of D in that subsection. 507. Paragraphs 45(1)(a) and (b) of the Act are replaced by the following: (a) the former members retirement allow- 20 ances and any additional retirement allowance, under Part I; and (b) the former members compensation allowances, if any, and any additional compen25 sation allowance, under this Part. 507. Les alinas 45(1)a) et b) de la mme loi sont remplacs par ce qui suit : a) des allocations de retraite et de toute allocation de retraite supplmentaire auxquel- 20 les il a droit en vertu de la partie I; b) des allocations compensatoires, sil y a lieu, et de toute allocation compensatoire supplmentaire auxquelles il a droit en vertu 25 de la prsente partie. 508. Les articles 47 et 48 de la mme loi sont remplacs par ce qui suit :
1992, ch. 46, art. 81 2000, ch. 12, art. 178

2000, c. 12, s. 178

1992, c. 46, s. 81

508. Sections 47 and 48 of the Act are replaced by the following:

Contributions by Prime Minister January 1, 2013 to December 31, 2015

Contributions by Prime Minister beginning January 1, 2016

Cotisations du 47. (1) Pendant la priode commenant le 47. (1) Beginning on January 1, 2013 and premier ending on December 31, 2015, the member who 1er janvier 2013 et se terminant le 31 dcembre ministre du holds the office of Prime Minister shall with 30 2015, le parlementaire qui occupe le poste de 30 1er janvier 2013 au 31 dcembre premier ministre cotise lgard de son respect to each calendar year, by reservation 2015 from the annual salary payable to the member as traitement, pour chaque anne civile, au compte Prime Minister under the Salaries Act, conde convention par retenue sur le traitement tribute to the Compensation Arrangements annuel qui lui est vers suivant la Loi sur les Account, in respect of that salary, at the 35 traitements au taux de cotisation applicable fix 35 applicable contribution rate that is fixed for pour lapplication de lalina 31.1(1)c). the purpose of paragraph 31.1(1)(c).    (2) Beginning on January 1, 2016, the  (2) compter du 1 er janvier 2016, le Cotisations du   premier member who holds the office of Prime Minister parlementaire qui occupe le poste de premier   ministre shall with respect to each calendar year, by 40ministre cotise lgard de son traitement, pour partir du 1er   reservation from the annual salary payable to chaque anne civile, au compte de convention 40 janvier 2016   the member as Prime Minister under the par retenue sur le traitement annuel qui lui est  Salaries Act, contribute to the Compensation

392

Jobs and Growth, 2012 60-61 ELIZ. II   Arrangements Account, in respect of that salary, vers suivant la Loi sur les traitements au taux   at the contribution rate that is fixed for the de cotisation fix pour lapplication du para  graphe 31.2(2). purpose of subsection 31.2(2). 48. (1) La personne qui a occup le poste de 48. (1) There shall be paid to every person Allocations des who has held the office of Prime Minister for 5 premier ministre pendant quatre ans avant le 6 5 anciens premiers ministres four years before February 6, 2006 an allowance fvrier 2006 a droit, compter du jour o elle beginning on the day on which that person perd sa qualit de parlementaire ou, sil est ceases to be a member or reaches 65 years of postrieur, de celui o elle atteint lge de age, whichever is the later, equal to 2/3 of the soixante-cinq ans, une allocation gale aux annual salary payable under the Salaries Act to 10 deux tiers du traitement annuel payable suivant 10 the Prime Minister as Prime Minister on that la Loi sur les traitements au premier ministre day. alors en poste.   (2) There shall be paid to every person who  (2) La personne qui a occup le poste de  Allocations des   anciens premiers has held the office of Prime Minister for four premier ministre pendant une priode de quatre   ministres years on or after February 6, 2006 an allowance 15ans commenant le 6 fvrier 2006 ou aprs cette 15   beginning on the day on which that person date a droit, compter du jour o elle perd sa   ceases to be a member or reaches 67 years of qualit de parlementaire ou, sil est postrieur,   age, whichever is the later, in an amount de celui o elle atteint lge de soixante-sept   determined in accordance with subsections (3) ans, une allocation dun montant calcul   and (4). 20 20conformment aux paragraphes (3) et (4).      (3) The amount of the allowance is the  (3) Le montant de lallocation reprsente le Montant   annual salary payable under the Salaries Act traitement annuel payable suivant la Loi sur les   to the Prime Minister as Prime Minister on the traitements au premier ministre alors en poste le   later of the days referred to in subsection (2) jour o il perd sa qualit de parlementaire ou,   multiplied by the number of years and portions 25sil est postrieur, le jour o il atteint lge de 25   of years that the member held the office of soixante-sept ans, multipli par le nombre   Prime Minister multiplied by 0.03. dannes et de fractions danne pendant    lesquelles le parlementaire a occup le poste    de premier ministre multipli par 0,03.      (4) The maximum allowance payable to a  (4) Lallocation maximale payable une 30 Montant   person under subsection (2) is 2/3 of the annual personne en vertu du paragraphe (2) est gale   salary payable under the Salaries Act to the 30aux deux tiers du traitement annuel payable   Prime Minister as Prime Minister on the later of suivant la Loi sur les traitements au premier   the days referred to in that subsection. ministre alors en poste le jour o il perd sa  qualit de parlementaire ou, sil est postrieur, le 35  jour o il atteint lge de soixante-sept ans. (5) Le versement de lallocation se poursuit Dure de (5) An allowance payable to a person under versement de subsection (1) or (2) continues during the jusquau dcs de la personne vise aux lallocation lifetime of that person, but is suspended in 35 paragraphes (1) ou (2), mais il est suspendu respect of any period during which the person is pendant toute priode o elle est snateur ou 40 a Senator or a member of the House of dput. Commons. 509. Subsection 49(1) of the Act is re509. Le paragraphe 49(1) de la mme loi 40 est remplac par ce qui suit : placed by the following:
2000, ch. 12, par. 179(1)

Allowance to former Prime Ministers

Allowance to former Prime Ministers

Amount

Maximum

Duration of entitlement

2000, c. 12, s. 179(1)

2011-2012
Allowance to former Prime Ministers survivor

Emploi et croissance (2012)

393

49. (1) Il est vers au survivant de la 49. (1) The survivor of a person described in Allocation au survivant dun personne vise aux paragraphes 48(1) ou (2) subsection 48(1) or (2) shall be paid an ancien premier ministre allowance equal to 1/2 of the allowance that qui occupait le poste de premier ministre une the person was receiving under that subsection allocation gale la moiti de celle quelle at the time of death or would have been eligible 5 recevait en vertu de ce paragraphe au moment 5 to receive if, immediately before the time of de son dcs ou aurait eu le droit de recevoir si, death, the person described in that subsection immdiatement avant la date de son dcs, elle had ceased to hold the office of Prime Minister avait cess doccuper ce poste et avait atteint and had, in the case of a person described in lge de soixante-cinq ans, dans le cas dune subsection 48(1) reached 65 years of age or, in 10 personne vise au paragraphe 48(1), ou lge de 10 the case of a person described in subsection soixante-sept ans, dans le cas dune personne 48(2), 67 years of age. vise au paragraphe 48(2).
1992, ch. 46, 510. The portion of subsection 57(1) of the 510. Le passage du paragraphe 57(1) de la art. 81 Act before paragraph (a) is replaced by the mme loi prcdant lalina a) est remplac 15 following: 15 par ce qui suit :

1992, c. 46, s. 81

Manner of payment

57. (1) Every amount required to be paid by a member under section 11, 11.1, 33, 33.1 or 33.2 shall be paid at his or her option

57. (1) Toute somme quun parlementaire verse au titre des articles 11, 11.1, 33, 33.1 ou 33.2 peut tre acquitte son choix :

Modalits de versement

Beginning of payment of allowances and amount

Amount

511. The Act is amended by adding the 511. La mme loi est modifie par adjonc20 20 tion, aprs larticle 58, de ce qui suit : following after section 58:   58.1 (1) Despite sections 17.1, 17.2, 37.2  58.1 (1) Malgr les articles 17.1, 17.2, 37.2  Dbut du   versement des and 37.3, if a former member who has not et 37.3, si un ancien parlementaire qui na pas   allocations et reached 65 years of age and who is entitled to be encore atteint lge de soixante-cinq ans et qui a montant   paid, but is not yet being paid, a retirement droit que lui soit verses, mais qui ne reoit pas   allowance and a compensation allowance under 25encore, une allocation de retraite et une 25   any of those sections becomes entitled to allocation compensatoire en vertu de ces articles   receive a disability pension under the Canada commence avoir le droit de recevoir une   Pension Plan or under a similar provincial pension dinvalidit au titre du Rgime de   pension plan, the retirement allowance and the pensions du Canada ou dun rgime provincial   compensation allowance under those sections 30de pensions semblable, lallocation de retraite et 30   are payable to him or her on the day he or she lallocation compensatoire lui sont payables en     becomes entitled to receive the disability vertu de ces articles le jour o elle commence   pension and the amount of the retirement avoir le droit de recevoir la pension dinvalidit.   allowance and the compensation allowance Les montants de ces allocations sont les   35 35suivants : payable is    (a) the amount of the retirement allowance  a) le montant de lallocation de retraite qui    that would have been payable to the person  lui serait payable en vertu de larticle 17.1 sil    under section 17.1 if he or she had reached 65  avait atteint lge de soixante-cinq ans;      years of age; and  b) le montant de lallocation compensatoire    (b) the amount of the compensation allow- 40 qui lui serait payable en vertu de larticle 37.2 40    ance that would have been payable to the  sil avait atteint lge de soixante-cinq ans.    person under section 37.2 if he or she had     reached 65 years of age.       (2) Despite sections 17.2 and 37.3, if a  (2) Malgr les articles 17.2 et 37.3, si un Montant   former member who has not reached 65 years 45ancien parlementaire qui na pas encore atteint   of age and who is being paid a compensation lge de soixante-cinq ans et qui reoit une   allowance under section 37.3 becomes entitled allocation compensatoire en vertu de larticle 45

394

Jobs and Growth, 2012 60-61 ELIZ. II   to receive a disability pension under the Canada 37.3 commence avoir le droit de recevoir une   Pension Plan or under a similar provincial pension dinvalidit au titre du Rgime de   pension plan, the amount of the retirement pensions du Canada ou dun rgime provincial   allowance and the compensation allowance de pensions semblable, les montants de lallo  payable to the person under sections 17.2 and 5cation de retraite et de lallocation compensa- 5   37.3 on the day he or she becomes entitled to toire qui lui sont payables en vertu de ces     articles le jour o elle commence avoir le droit receive the disability pension is    (a) the amount of the retirement allowance de recevoir la pension dinvalidit sont les    that would have been payable to the person suivants :    under section 17.1 if he or she had reached 65 10 a) le montant de lallocation de retraite qui 10    lui serait payable en vertu de larticle 17.1 sil  years of age; and      (b) the amount of the compensation allow-  avait atteint lge de soixante-cinq ans;    ance that would have been payable to the  b) le montant de lallocation compensatoire    person under section 37.2 if he or she had  qui lui serait payable en vertu de larticle 37.2    reached 65 years of age. 15 sil avait atteint lge de soixante-cinq ans. 15 512. Section 59 of the Act is replaced by the following: 512. Larticle 59 de la mme loi est remplac par ce qui suit :
1992, ch. 46, art. 81

1992, c. 46, s. 81

Limitation respecting allowances

Withdrawal allowance

Limitation respecting allowances

Limitation respecting allowances

59. (1) Malgr les autres dispositions de la 59. (1) Despite anything in this Act, but Limitation prsente loi et sous rserve du paragraphe (2), le subject to subsection (2), the aggregate of the retirement allowance payable to a person under 20 total de lallocation de retraite et de lallocation 20 section 16 and the compensation allowance compensatoire payables un ancien parlemenpayable to him or her under section 36 with taire au titre des articles 16 ou 36, relativement respect to service as a member that comes to his aux annes de service en sa qualit de or her credit before January 1, 2016 shall not parlementaire son crdit avant le 1er janvier exceed the his or her average annual sessional 25 2016, ne peut excder la moyenne annuelle de 25 indemnity multiplied by 0.75. son indemnit de session multiplie par 0,75.   (2) For the purposes of subsection (1), a  (2) Pour lapplication du paragraphe (1),  Indemnit de   retrait period in respect of which a withdrawal toute priode pendant laquelle a t verse la   allowance has been paid to the person and in personne une indemnit de retrait et que celle-ci   respect of which he or she has not elected to 30na pas choisi de porter son crdit avant le 1er 30   bring to his or her credit before January 1, 2016 janvier 2016 nest pas prise en compte comme   is not to be included in the persons service as a anne de service en sa qualit de parlementaire   member that has come to his or her credit before son crdit avant le 1er janvier 2016.   January 1, 2016.       (3) Despite anything in this Act, the aggre- 35 (3) Malgr les autres dispositions de la Limitation   gate of the retirement allowance payable to a prsente loi, le total de lallocation de retraite 35   person under section 17.1 or 17.2 and the et de lallocation compensatoire payables un   compensation allowance payable to the person ancien parlementaire au titre des articles 17.1,   under section 37.2 or 37.3 with respect to 17.2, 37.2 ou 37.3, relativement aux annes de   service as a member that comes to his or her 40service en sa qualit de parlementaire son   credit on or after January 1, 2016 shall not crdit le 1er janvier 2016 ou aprs cette date, ne 40   exceed his or her average annual pensionable peut excder la moyenne annuelle de ses gains   earnings multiplied by 0.75. ouvrant droit pension multiplie par 0,75.      (4) Despite anything in this Act, if a person  (4) Malgr les autres dispositions de la Limitation   has service as a member that has come to his or 45prsente loi, si une personne a accumul son   her credit before January 1, 2016 and service as crdit des annes de service en sa qualit de 45   a member that has come to his or her credit on parlementaire avant le 1er janvier 2016 et

2011-2012

Emploi et croissance (2012)   or after that date, any time spent by him or her compter de cette date, ses annes de service   as a member after he or she is required to pendant lesquelles elle doit cotiser en vertu du   contribute under subsection 12(2.1) or would be paragraphe 12(2.1) ou devrait cotiser en vertu   required to contribute under that subsection if he de ce paragraphe si elle tait ge de moins de   or she were under 71 years of age is not to be 5soixante et onze ans ne doivent pas tre prises 5   included in the calculation of the retirement en compte dans le calcul de lallocation de   allowance payable to him or her under section retraite et de lallocation compensatoire paya  17.1 or 17.2 or the compensation allowance bles lancien parlementaire au titre des articles   payable to him or her under section 37.2 or 17.1, 17.2, 37.2 ou 37.3.  37.3. 10 513. (1) Paragraphs 64(1)(a) and (b) of the Act are replaced by the following: (b) prescribing, for the purposes of any of sections 11, 11.1, 33, 33.1 and 33.2 and subsection 63(2), the rate of interest and the 15 manner of calculating interest;

395

1992, c. 46, s. 81

513. (1) Les alinas 64(1)a) et b) de la 10 1992, ch. 46, art. 81 mme loi sont remplacs par ce qui suit : b) fixer, pour lapplication de lun des articles 11, 11.1, 33, 33.1 ou 33.2 ou du paragraphe 63(2), le taux dintrt et ses 15 modalits de calcul; (2) Lalina 64(1)l) de la mme loi est remplac par ce qui suit : l) fixer, pour lapplication de la prsente loi, la manire de dterminer toute fraction des gains maximums reus par un parlementaire 20 au cours dune anne;
2001, ch. 20, art. 28

2001, c. 20, s. 28

(2) Paragraph 64(1)(l) of the Act is replaced by the following: (l) prescribing, for the purposes of this Act, the manner of determining a portion of the 20 members earnings limit for a year;

Terminology

514. The Act is amended by replacing or portions of years by and portions of years in the following provisions: (a) clauses 36(2)(a)(i)(A) and (B); (b) clauses 36(2)(a)(ii)(A) and (B); (c) clauses 36(2)(a)(iii)(A) and (B); (d) the portion of paragraph 36(6)(a) before subparagraph (i);

Terminologie 514. Dans les passages ci-aprs de la mme loi, ou de fractions danne et ou fractions danne sont respectivement rem25 placs par et de fractions danne et et 25 fractions danne :

a) les divisions 36(2)a)(i)(A) et (B); b) les divisions 36(2)a)(ii)(A) et (B); c) les divisions 36(2)a)(iii)(A) et (B); d) le passage de lalina 36(6)a) prcdant 30 le sous-alina (i); e) le passage de lalina 37(2)a) prcdant le sous-alina (i); f) les divisions 37(2)a)(i)(A) et (B); g) les divisions 37(2)a)(ii)(A) et (B); h) les divisions 37(2)a)(iii)(A) et (B). 35

(e) the portion of paragraph 37(2)(a) 30 before subparagraph (i); (f) clauses 37(2)(a)(i)(A) and (B); (g) clauses 37(2)(a)(ii)(A) and (B); and (h) clauses 37(2)(a)(iii)(A) and (B).

396
R.S., c. P-36

Jobs and Growth, 2012 Public Service Superannuation Act Amendments to the Act Loi sur la pension de la fonction publique Modification de la loi

60-61 ELIZ. II
L.R., ch. P-36

1999, c. 34, s. 53(2)

515. The portion of the definition contributor in subsection 3(1) of the Public Service Superannuation Act before paragraph (b) is replaced by the following:

1999, ch. 34, 515. Le passage de la dfinition de par. 53(2) contributeur prcdant lalina b), au paragraphe 3(1) de la Loi sur la pension de la fonction publique, est remplac par ce qui 5 suit : contributeur contributor

contributor contributeur

contributor means a person required by 5 contributeur Personne tenue par larticle 5 de section 5 to contribute to the Public Service contribuer la Caisse de retraite de la fonction Pension Fund, and, unless the context otherwise publique, et, moins que le contexte nexige requires, une interprtation diffrente : (a) a person who has ceased to be required by this Act to contribute to the Superannua- 10 tion Account or the Public Service Pension Fund, and a) personne qui a cess dtre tenue par la 10 prsente loi de contribuer au compte de pension de retraite ou la Caisse de retraite de la fonction publique;

1999, c. 34, s. 55(1); 2003, c. 22, subpar. 225(z.19)(iv)(E) Persons required to contribute

1999, ch. 34, 516. (1) The portion of subsection 5(1) of 516. (1) Le passage du paragraphe 5(1) de 55(1); 2003, the Act before paragraph (a) is replaced by la mme loi prcdant lalina a) est remplac 15 par.22, sous-al. ch. 225z.19)(iv)(A) 15 par ce qui suit : the following:

5. (1) Subsections (2) and (3) apply to persons employed in the public service, other than

5. (1) Les paragraphes (2) et (3) sappliquent toute personne employe dans la fonction publique, lexception :

Personnes tenues de contribuer

1999, c. 34, s. 55(2) 1999, c. 34, s. 55(4) Contribution rates 2013 and later

(2) Paragraph 5(1)(d) of the Act is re(2) Lalina 5(1)d) de la mme loi est 20 1999, ch. 34, par. 55(2) 20 abrog. pealed. (3) Subsections 5(1.1) to (4) of the Act are replaced by the following: (3) Les paragraphes 5(1.1) (4) de la mme loi sont remplacs par ce qui suit :
1999, ch. 34, par. 55(4)

Contribution (2) A person is required to contribute to the (2) compter du 1er janvier 2013 et pour toute partie de la priode en cause, la personne 25 compter de 2013 Public Service Pension Fund, in respect of every portion of the period beginning on January 1, 25 est tenue de verser la Caisse de retraite de la 2013, by reservation from salary or otherwise, at fonction publique, par retenue sur son traitement the contribution rates determined by the Treasou autrement, la contribution calcule selon les ury Board in respect of that portion on the taux que le Conseil du Trsor dtermine sur 30 recommendation of the Minister. recommandation du ministre. Contribution (3) A person who has to his or her credit, on 30 (3) La personne ayant son crdit, le 1er trente-cinq ans or after January 1, 2013, a period of pensionable janvier 2013 ou aprs cette date, une priode de de service service or a period of pensionable service service dau moins trente-cinq ans ouvrant droit and other pensionable service totalling at pension ou une priode de service ouvrant droit pension et une autre priode de service 35 least 35 years is not required to contribute under subsection (2) but is required to contribute, by 35 totalisant au moins trente-cinq ans nest pas reservation from salary or otherwise, to the tenue de verser la contribution vise au Public Service Pension Fund, in respect of the paragraphe (2), mais est tenue de verser, par period beginning on the later of January 1, 2013 retenue sur son traitement ou autrement, la Caisse de retraite de la fonction publique, en 40 and the day on which the person has to his or her credit those 35 years, in addition to any 40 plus de toute autre somme exige par la prsente loi, une contribution dont les taux sont dtermins par le Conseil du Trsor sur

Contribution rates 35 years of service

2011-2012

Emploi et croissance (2012) other amount required under this Act, at the rates determined by the Treasury Board on the recommendation of the Minister. recommandation du ministre compter du 1er janvier 2013 ou du jour o elle a atteint trente-cinq ans de service, le dernier en date tant retenir.

397

Limitation determination of contribution rates

(4) In determining the contribution rates of (4) Pour lapplication des paragraphes (2) et 5 Taux maximums Group 1 contributors described in subsection 5 (3), les taux de contribution des contributeurs du 12(0.1) and of Group 2 contributors described in groupe 1 viss au paragraphe 12(0.1) et des subsection 12.1(1) for the purposes of subseccontributeurs du groupe 2 viss au paragraphe tions (2) and (3), the rates must not result in a 12.1(1) ne peuvent porter le total de leurs total amount of contributions that would exceed contributions respectives plus de cinquante 10 50% of the current service cost of Group 1 or 10 pour cent du cot des prestations de service courant relatif au groupe 1 ou au groupe 2, selon Group 2, as the case may be, for the portion of the period in respect of the benefits payable le cas, pour toute partie de la priode en cause, under Parts I and III. relativement aux prestations payer au titre des 15 parties I et III. (4) The portion of subsection 5(5) of the (4) Le passage du paragraphe 5(5) de la Act before paragraph (a) is replaced by the 15 mme loi prcdant lalina a) est remplac following: par ce qui suit :
1999, ch. 34, par. 55(4)

1999, c. 34, s. 55(4)

Other pensionable service

(5) For the purpose of subsection (3), other (5) Pour lapplication du paragraphe (3), Autre priode de pensionable service means years of service autre priode de service sentend des annes 20 service giving rise to a superannuation or pension de service ouvrant droit une prestation de benefit of a kind specified in the regulations 20 pension de retraite ou de pension dun genre spcifi dans les rglements qui est payer : that is payable (5) Subsection 5(6) of the Act is replaced by the following:
1999, ch. 34, (5) Le paragraphe 5(6) de la mme loi est 25 par. 55(4) remplac par ce qui suit :

1999, c. 34, s. 55(4) Contributions not required

Contributions (6) Despite anything in this Part, no person (6) Malgr les autres dispositions de la non requises shall, in respect of any period of his or her 25 prsente partie, nulle personne ne peut, lgard dune priode de service postrieure au 14 service on or after December 15, 1994, make a dcembre 1994, contribuer au titre de la contribution under this Part in respect of any prsente partie en ce qui regarde la partie de 30 portion of his or her annual rate of salary that is son taux annuel de traitement dpassant le taux in excess of the annual rate of salary that is fixed by or determined in the manner prescribed by 30 annuel de traitement fix par rglement ou dtermin selon les modalits rglementaires. the regulations.

1999, c. 34, s. 59(1)

517. (1) Clause 6(1)(a)(i)(B) of the Act is replaced by the following: (B) any period during which he or she was required by subsections 5(1.1) and 35 (1.2), as they read on December 31, 2012, to contribute to the Superannuation Account or the Public Service Pension Fund,

1999, ch. 34, 517. (1) La division 6(1)a)(i)(B) de la 35 par. 59(1) mme loi est remplace par ce qui suit :

(B) la priode durant laquelle il tait tenu par les paragraphes 5(1.1) et (1.2), dans leur version au 31 dcembre 2012, de contribuer au compte de pension de retraite ou la Caisse de retraite de la 40 fonction publique,
1999, ch. 34, par. 59(2)

1999, c. 34, s. 59(2)

(2) Clause 6(1)(a)(ii)(A) of the Act is 40 (2) La division 6(1)a)(ii)(A) de la mme loi replaced by the following: est remplace par ce qui suit : (A) any period during which he or she was required by subsections 5(1.1) and (1.2), as they read on December 31, (A) la priode durant laquelle il tait tenu par les paragraphes 5(1.1) et (1.2), 45 dans leur version au 31 dcembre 2012,

398

Jobs and Growth, 2012 2012, to contribute to the Superannuation Account or the Public Service Pension Fund and any period during which he or she is required by subsection 5(2) to contribute to the Public 5 Service Pension Fund,

60-61 ELIZ. II

de contribuer au compte de pension de retraite ou la Caisse de retraite de la fonction publique, et celle durant laquelle il est tenu par le paragraphe 5(2) de contribuer la Caisse de retraite de la 5 fonction publique, (3) La division 6(1)a)(iii)(A) de la mme loi est remplace par ce qui suit : (A) toute priode de service que ce contributeur peut compter comme ser- 10 vice ouvrant droit pension selon larticle 29 ou les paragraphes 35(2), 40(11), (11.1) ou (13) ou 40.2(9),
1999, ch. 34, par. 59(3)

1999, c. 34, s. 59(3)

(3) Clause 6(1)(a)(iii)(A) of the Act is replaced by the following: (A) any period of service that may be counted by that contributor as pension- 10 able service under section 29 or subsection 35(2), 40(11), (11.1) or (13) or 40.2(9),

1999, c. 34, s. 59(4); 2003, c. 22, subpar. 225(z.19)(viii) (E)

1999, ch. 34, (4) Clause 6(1)(a)(iii)(D) of the Act is (4) La division 6(1)a)(iii)(D) de la mme loi 59(4); 2003, 15 par.22, sous-al. replaced by the following: 15 est remplace par ce qui suit : ch. 225z.19)(viii)(A)

(D) any period of service in the public service before becoming a contributor under this Part during which he or she contributed to the Superannuation Account or the Public Service Pension 20 Fund in the manner and at the rates set out in subsections 5(1.1) and (1.2), as they read on December 31, 2012, if that service is service for which he or she might have elected, under this Part or 25 Part I of the Superannuation Act on subsequently becoming a contributor under those Parts, to pay, but for which he or she failed so to elect within the 30 time prescribed for elections, (D.1) any period of service in the public service before becoming a contributor  under this Part during which he or she   contributed to the Public Service Pen-   sion Fund in the manner set out in 35  subsection 5(2) and at the rates deter-   mined by the Treasury Board under that   subsection if that service is service for   which he or she might have elected,   under this Part on subsequently becom- 40  ing a contributor under this Part, to pay,   but for which he or she failed so to elect   within the time prescribed for elections,    and

(D) toute priode de service passe dans la fonction publique avant de devenir contributeur sous le rgime de la prsente partie, durant laquelle il a contribu au compte de pension de 20 retraite ou la Caisse de retraite de la fonction publique de la manire et aux taux indiqus aux paragraphes 5(1.1) et (1.2), dans leur version au 31 dcembre 2012, si ce service est un service pour 25 lequel, selon la prsente partie ou la partie I de la Loi sur la pension de retraite, il aurait pu choisir de payer, lorsquil est devenu subsquemment contributeur aux termes de ces parties, 30 mais pour lequel il a omis de faire un choix dans le dlai imparti cette fin, (D.1) toute priode de service passe dans la fonction publique avant de devenir contributeur sous le rgime de 35 la prsente partie, durant laquelle il a contribu la Caisse de retraite de la fonction publique de la manire prvue au paragraphe 5(2) et aux taux que le Conseil du Trsor dtermine au titre de 40 ce paragraphe si ce service est un service pour lequel, selon la prsente partie, il aurait pu choisir de payer, lorsquil est devenu subsquemment contributeur

2011-2012

Emploi et croissance       518. (1) Subparagraphs 7(1)(e)(iii) and (iv) of the Act are replaced by the following: (iii) if that period or any portion of it was after 1999 but before January 1, 2004, in the manner and at the rates set out in 5 subsection 5(1.1), as it read on December 31, 2003, in respect of that period or portion, (iv) if that period or any portion of it was after 2003 but before January 1, 2013, in 10 the manner and at the rates determined under subsection 5(1.2), as it read on December 31, 2012, in respect of that period or portion, and (v) if that period or any portion of it was 15 after 2012, in the manner set out in  subsection 5(2) and at the rates determined   by the Treasury Board under that subsec-    tion, in respect of that period or portion,      

(2012) aux termes de la prsente partie, mais pour lequel il a omis de faire un choix dans le dlai imparti cette fin,

399

1999, c. 34, s. 60

518. (1) Les sous-alinas 7(1)e)(iii) et (iv) 1999, ch. 34, de la mme loi sont remplacs par ce qui 5 art. 60 suit : (iii) lorsque cette priode ou toute partie de celle-ci est postrieure 1999, mais antrieure au 1er janvier 2004, de la manire et aux taux indiqus au paragraphe 10 5(1.1), dans sa version au 31 dcembre 2003, relativement cette priode ou cette partie de priode, (iv) lorsque cette priode ou toute partie de celle-ci est postrieure 2003, mais 15 antrieure au 1er janvier 2013, de la manire et aux taux dtermins au titre du paragraphe 5(1.2), dans sa version au 31 dcembre 2012, relativement cette p20 riode ou cette partie de priode, (v) lorsque cette priode ou toute partie de celle-ci est postrieure 2012, de la manire prvue au paragraphe 5(2) et aux taux que le Conseil du Trsor dtermine au titre de ce paragraphe, relativement cette 25 priode ou cette partie de priode,
1999, ch. 34, art. 60

1999, c. 34, s. 60

(2) Subparagraphs 7(1)(f)(iii) and (iv) of 20 (2) Les sous-alinas 7(1)f)(iii) et (iv) de la mme loi sont remplacs par ce qui suit : the Act are replaced by the following: (iii) if that period or any portion of it was after 1999 but before January 1, 2004, in the manner and at the rates set out in subsection 5(1.1), as it read on December 25 31, 2003, in respect of that period or portion, (iv) if that period or any portion of it was after 2003 but before January 1, 2013, in the manner and at the rates determined 30 under subsection 5(1.2), as it read on December 31, 2012, in respect of that period or portion, and (v) if that period or any portion of it was after 2012, in the manner set out in 35 subsection 5(2) and at the rates determined   by the Treasury Board under that subsec-    tion, in respect of that period or portion, (iii) lorsque cette priode ou toute partie de celle-ci est postrieure 1999, mais 30 antrieure au 1er janvier 2004, de la manire et aux taux indiqus au paragraphe 5(1.1), dans sa version au 31 dcembre 2003, relativement cette priode ou 35 cette partie de priode, (iv) lorsque cette priode ou toute partie de celle-ci est postrieure 2003, mais antrieure au 1er janvier 2013, de la manire et aux taux dtermins au titre du paragraphe 5(1.2), dans sa version au 31 40 dcembre 2012, relativement cette priode ou cette partie de priode, (v) lorsque cette priode ou toute partie de celle-ci est postrieure 2012, de la manire prvue au paragraphe 5(2) et aux 45

400

Jobs and Growth, 2012 60-61 ELIZ. II   taux que le Conseil du Trsor dtermine au   titre de ce paragraphe, relativement cette   priode ou cette partie de priode, 519. (1) The definition deferred annuity in subsection 10(1) of the Act is replaced by the following: 519. (1) La dfinition de pension diffre , au paragraphe 10(1) de la mme loi, est 5 remplace par ce qui suit :

deferred annuity pension diffre

pension diffre Pension qui devient payable deferred annuity means an annuity that pension diffre becomes payable to the contributor at the time 5 au contributeur lorsquil atteint lge de soixante deferred annuity ans, dans le cas dun contributeur du groupe 1 he or she reaches 60 years of age, in the case of a Group 1 contributor described in subsection vis au paragraphe 12(0.1), ou de soixante-cinq 10 12(0.1), or 65 years of age, in the case of a ans, dans le cas dun contributeur du groupe 2 Group 2 contributor described in subsection vis au paragraphe 12.1(1). 10 12.1(1); (2) Paragraphs (a) and (b) of the definition cash termination allowance in subsection 10(1) of the Act are replaced by the following: (a) at the time he or she ceases to contribute 15 to the Public Service Pension Fund, or (b) in the case of a contributor who continues to be employed in the public service after having ceased to contribute to the Public Service Pension Fund under subsection 5(2) 20 or (3), at the time he or she ceases to be employed in the public service,
1999, ch. 34, (2) Les alinas a) et b) de la dfinition de par. 62(1); 2003, allocation de cessation en espces , au ch. 22, sous-al. paragraphe 10(1) de la mme loi, sont 15 225z.19)(xi)(A) remplacs par ce qui suit :

1999, c. 34, s. 62(1); 2003, c. 22, subpar. 225(z.19)(xi)(E)

a) soit au moment o il cesse de contribuer la Caisse de retraite de la fonction publique; b) soit, dans le cas dun contributeur qui demeure employ dans la fonction publique 20 aprs avoir cess de contribuer la caisse en vertu des paragraphes 5(2) ou (3), au moment o il cesse dtre employ dans la fonction publique,

(3) Le passage du paragraphe 10(5) de la 25 (3) The portion of subsection 10(5) of the mme loi prcdant lalina a) est remplac Act before paragraph (a) is replaced by the 25 par ce qui suit : following:
Options

(5) When, under any of sections 12 to 13.001, a contributor is entitled to a benefit specified in that section at his or her option,

Options (5) Lorsque, en vertu de lun des articles 12 13.001, un contributeur a droit son choix une 30 prestation qui y est spcifie : 2003, ch. 22, sous-al. 225z.19)(xi)(A)

2003, c. 22, subpar. 225(z.19)(xi)(E) Revocation of option

(4) Subsections 10(6) to (8) of the Act are (4) Les paragraphes 10(6) (8) de la 30 mme loi sont remplacs par ce qui suit : replaced by the following:

Rvocation de (6) When, under any of sections 12 to (6) Lorsque, en vertu de lun des articles 12 loption 13.001, a contributor is entitled to a benefit 13.001, un contributeur a droit son choix une specified in that section at his or her option, the prestation qui y est spcifie, il peut rvoquer 35 option may be revoked and a new option cette option et exercer une nouvelle option dans exercised by the contributor, under the circum- 35 les circonstances et selon les modalits que le stances and on the terms and conditions that the gouverneur en conseil prescrit par rglement. Governor in Council by regulation prescribes. Contributeur (7) If a contributor who is entitled under any (7) Lorsquun contributeur ayant droit, en de vertu de lun des articles 12 13.001, un 40 employ avant le of sections 12 to 13.001 to a return of nouveau remboursement contributions becomes re-employed in the 40 remboursement des contributions redevient emdes contributions public service and a contributor under this Part ploy dans la fonction publique et contributeur before those contributions have been paid to aux termes de la prsente partie avant que ces

Contributor reemployed before payment of return of contributions

2011-2012

Emploi et croissance (2012) him or her, the period of pensionable service to contributions lui aient t payes, la priode de which those contributions relate (except any service ouvrant droit pension laquelle se such period specified in clause 6(1)(a)(iii)(C) or rapportent ces contributions lexception de (E)) shall be counted as pensionable service for toute priode semblable spcifie la division the purposes of this Part, and the amount of 5 6(1)a)(iii)(C) ou (E) doit tre compte 5 those contributions shall, in lieu of being paid to comme une priode de service ouvrant droit him or her, be applied in payment of or on pension pour lapplication de la prsente partie, et le montant de ces contributions doit, au lieu account of the amount required by this Part to de lui tre vers, tre affect au paiement du be paid by him or her for that service. montant, ou au titre de ce montant, qui selon la 10 prsente partie doit tre vers par le contributeur pour ce service.

401

Annuity in respect of locked-in contributions

(8) A contributor who has to his or her credit 10 (8) Le contributeur qui compte son crdit Pension pour contributions a period of pensionable service in respect of une priode de service ouvrant droit pension bloques which no amount can, by virtue of subsection pour laquelle aucun montant ne peut, en vertu 15 40(9), be paid to an approved employer is du paragraphe 40(9), tre pay au compte dun entitled in respect of that service, on ceasing to employeur approuv a droit, pour ce service, be employed in the public service, to a benefit 15 ds quil cesse dtre employ dans la fonction specified in whichever of sections 12 to 13.001 publique, une prestation spcifie celui des that applies to him or her, other than a cash articles 12 13.001 le visant, autre quune 20 termination allowance or a return of contribuallocation de cessation en espces ou un tions. remboursement de contributions. 520. Subsection 11(8) of the Act is re- 20 520. Le paragraphe 11(8) de la mme loi placed by the following: est remplac par ce qui suit :
1999, ch. 34, art. 63; 2003, ch. 22, sous-al. 225z.19)(xii)(A)

1999, c. 34, s. 63; 2003, c. 22, subpar. 225(z.19)(xii)(E) Computation of average annual salary

(8) For the purposes of subparagraphs (8) Pour lapplication des sous-alinas 25 Calcul du traitement (1)(a)(ii) and (iii), any period of service during (1)a)(ii) et (iii), toute priode de service pendant annuel moyen which a person is employed in the public laquelle une personne est employe dans la service and is required to make contributions 25 fonction publique et est tenue de verser des under subsection 5(3), or was required to make contributions au titre du paragraphe 5(3), ou contributions under subsection 5(3), (3.1) or (4) tait tenue de les verser au titre des paragraphes 30 as it read on December 31, 2012, is deemed to 5(3), (3.1) ou (4) dans leur version au 31 be a period of pensionable service to his or her dcembre 2012, est rpute tre une priode de 30 service ouvrant droit pension, au crdit de credit. cette personne. 521. The heading before section 12 of the Act is replaced by the following: GROUP 1 CONTRIBUTORS WITH LESS THAN TWO YEARS OF PENSIONABLE SERVICE 522. (1) Section 12 of the Act is amended by adding the following before subsection (1): 521. Lintertitre prcdant larticle 12 de 35 1996, ch. 18, art. 27 la mme loi est remplac par ce qui suit : CONTRIBUTEURS DU GROUPE 1 QUI COMPTENT MOINS DE DEUX ANNES DE SERVICE OUVRANT DROIT PENSION 522. (1) Larticle 12 de la mme loi est modifi par adjonction, avant le paragraphe (1), de ce qui suit :

1996, c. 18, s. 27

Group 1 contributors

  12. (0.1) For the purposes of this section, a 35 12. (0.1) Pour lapplication du prsent arti- 40 Contributeurs du    groupe 1 Group 1 contributor is cle, est un contributeur du groupe 1 la personne,  selon le cas :

402                                                                                                  

Jobs and Growth, 2012 60-61 ELIZ. II  (a) a person employed in the public service  a) qui est employe dans la fonction pu who was required to contribute under section  blique, qui, le 31 dcembre 2012, tait tenue  5 on December 31, 2012 and who has  par larticle 5 de contribuer et qui a continu   continued to be required to contribute under  de ltre sans interruption depuis cette date;  that section without interruption since that 5 b) qui est employe dans la fonction pu- 5  date;  blique, qui a commenc tre employe dans  (b) a person employed in the public service  la fonction publique avant le 1er janvier 2013  who commenced being so employed before  et la t sans interruption depuis cette date,  January 1, 2013, who has continued to be so  qui, ayant t tenue par larticle 5 de  employed, without interruption, since that 10 contribuer avant le 1er janvier 2013, a cess 10   date and who, having been required to  ou cesse de ltre avant, aprs ou cette  contribute under section 5 before January 1,  date et qui na pas recommenc ltre  2013, has before, on or after that date ceased  depuis la cessation;  or ceases to be required to do so and since the  c) qui est employe dans la fonction pu cessation has not been required to contribute 15 blique, qui a commenc tre employe dans 15  under that section;  la fonction publique avant le 1er janvier 2013   (c) a person employed in the public service  et la t sans interruption depuis cette date,  who commenced being so employed before  qui ntait pas tenue par larticle 5 de  January 1, 2013, who has continued to be so  contribuer avant cette date parce quelle tait  employed, without interruption, since that 20 vise lalina 5(1)f) et qui le devient cette 20  date, who was not required to contribute  date ou aprs celle-ci;  under section 5 before that date by reason  d) qui est employe dans la fonction pu only of paragraph 5(1)(f) and who is required  blique, qui tait tenue par larticle 5 de  to contribute under section 5 on or after that  contribuer avant le 1er janvier 2013, qui a  date; 25 cess ou cesse de ltre avant, aprs ou 25   (d) a person employed in the public service  cette date , qui lest nouveau cette date  who was required to contribute under section  ou aprs celle-ci et qui :  5 before January 1, 2013, who ceased or  (i) soit a t employe dans la fonction  ceases to be required to contribute before, on  publique sans interruption depuis la cessa or after that date, who is again required to 30 30 tion,  contribute under that section on or after that   (ii) soit recevait une allocation annuelle,  date, and who  une pension diffre ou une pension  (i) has been employed in the public service  immdiate au titre du prsent article ou  without interruption since the cessation, or  de larticle 13 ou y avait droit au  (ii) immediately before again being re- 35 35 moment de le devenir nouveau;  quired to contribute, was receiving or   e) qui, ayant t tenue par larticle 5 de  entitled to receive an annual allowance, a  er  contribuer avant le 1 janvier 2013, a cess deferred annuity or an immediate annuity   de ltre avant cette date et reoit une under this section or section 13;  allocation annuelle, une pension diffre ou  (e) a person who, having been required to 40 une pension immdiate au titre du prsent 40  contribute under section 5 before January 1,  article ou de larticle 13, ou y a droit;  2013, has before that date ceased to be   f) qui est vise par lun des alinas a) d) le  required to do so and is receiving or is   jour avant celui o elle cesse dtre employe entitled to receive an annual allowance, a   dans la fonction publique, sauf si elle a reu deferred annuity or an immediate annuity 45 un remboursement de contributions en vertu 45 under this section or section 13; or

2011-2012                  
1996, c. 18, s. 28(1)

Emploi et croissance (2012)  (f) a person who, on the day immediately  du paragraphe (3) ou si le versement dune  before the day on which he or she ceases to  valeur de transfert a t effectu en vertu du  be employed in the public service, is a person  paragraphe 13.01(2) son gard. described in any of paragraphs (a) to (d), unless he or she has received a return of 5 contributions under subsection (3) or payment of a transfer value to him or her has been effected in accordance with subsection 13.01(2).

403

(2) The portion of subsection 12(1) of the 10 (2) Le passage du paragraphe 12(1) de la 1996, ch. 18, Act before paragraph (a) is replaced by the mme loi prcdant lalina a) est remplac 5 par. 28(1) following: par ce qui suit : (1) The following provisions are applicable (1) Les dispositions suivantes sappliquent in respect of any contributor described in lgard de tout contributeur vis au paragraphe subsection (2): 15 (2) :
Contributeurs du groupe 1 avec moins de deux ans de service ouvrant droit pension

Group 1 contributors with less than two years of pensionable service 1996, c. 18, s. 28(2)

(3) The portion of subsection 12(2) of the Act before paragraph (a) is replaced by the following:

(3) Le passage du paragraphe 12(2) de la 10 1996, ch. 18, par. 28(2) mme loi prcdant lalina a) est remplac par ce qui suit :
Contributeurs du groupe 1 viss au paragraphe (1)

Group 1 contributors to whom subsection (1) applies 1996, c. 18, s. 28(2); 2003, c. 22, subpar. 225(z.19)(xiii) (E) Other Group 1 contributors

(2) For the purposes of subsection (1), a (2) Est vis par le paragraphe (1) le contricontributor described in this subsection is any 20 buteur du groupe 1 qui, selon le cas : Group 1 contributor who (4) Subsection 12(3) of the Act is replaced by the following:

(4) Le paragraphe 12(3) de la mme loi est 15 1996, ch. 18, par. 28(2); 2003, remplac par ce qui suit : ch. 22, sous-al.
225z.19)(xiii)(A)

Autres (3) A Group 1 contributor, other than one (3) Tout contributeur du groupe 1, autre que contributeurs du described in subsection (2), who has to his or 25 celui vis au paragraphe (2), qui compte son groupe 1 crdit moins de deux annes de service ouvrant her credit less than two years of pensionable droit pension a droit, au moment o il cesse 20 service, is entitled, on ceasing to be employed in dtre employ dans la fonction publique, un the public service, to a return of contributions. remboursement de contributions.

Group 2 contributors

523. La mme loi est modifie par adjonc523. The Act is amended by adding the 30 tion, aprs larticle 12, de ce qui suit : following after section 12:    GROUP 2 CONTRIBUTORS WITH LESS THAN  CONTRIBUTEURS DU GROUPE 2 QUI    TWO YEARS OF PENSIONABLE SERVICE  COMPTENT MOINS DE DEUX ANNES DE     SERVICE OUVRANT DROIT PENSION      12.1 (1) In this section, a Group 2 contrib-  12.1 (1) Pour lapplication du prsent arti- 25 Contributeurs du   groupe 2 utor is any contributor other than a Group 1 cle, est un contributeur du groupe 2 celui qui   contributor described in subsection 12(0.1). nest pas un contributeur du groupe 1 vis au  paragraphe 12(0.1).

404

Jobs and Growth, 2012 60-61 ELIZ. II    (2) The following provisions are applicable  (2) Les dispositions suivantes sappliquent Group 2 Contributeurs du   contributors with  groupe 2 avec in respect of any contributor described in lgard de tout contributeur vis au paragraphe less than two moins de deux   (3) : subsection (3): years of ans de service   pensionable ouvrant droit   service pension  (a) if the contributor ceases to be employed  a) sil cesse dtre employ dans la fonction    in the public service, having reached 65 years 5 publique aprs avoir atteint lge de soixante- 5    of age, or ceases to be employed in the public  cinq ans ou sil cesse dtre employ dans la    service by reason of having become disabled,  fonction publique parce quil est devenu    invalide, il a droit, son gr, de recevoir :  he or she is entitled, at his or her option, to       (i) soit une pension immdiate, (i) an immediate annuity, or      (ii) soit une allocation de cessation en 10 (ii) either a cash termination allowance or 10    espces ou un remboursement de contria return of contributions, whichever is the      butions, en prenant le plus lev des deux greater;     montants;  (b) if the contributor ceases to be employed     in the public service, not having reached 65  b) sil cesse dtre employ dans la fonction    years of age, for any reason other than 15 publique, sans avoir atteint lge de soixante- 15    disability, he or she is entitled, at his or her  cinq ans, pour toute raison autre que    linvalidit, il a droit, son gr, de recevoir :  option, to       (i) soit une pension diffre, (i) a deferred annuity,     (ii) soit un remboursement de contribu(ii) a return of contributions, or     tions, 20   (iii) an annual allowance calculated and 20    (iii) soit une allocation annuelle calcule et payable in the manner set out in clause     payable selon les modalits prvues la 13.001(1)(c)(ii)(D); and     division 13.001(1)c)(ii)(D);  (c) if the contributor becomes disabled, not     having reached 65 years of age but having  c) sil devient invalide, sans avoir atteint    become entitled to a deferred annuity, he or 25 lge de soixante-cinq ans mais ayant acquis 25    she ceases to be entitled to that deferred  le droit une pension diffre, il cesse davoir    annuity and becomes entitled to an immediate  droit cette pension diffre et acquiert le    droit de recevoir une pension immdiate.  annuity.      (3) For the purposes of subsection (2), a  (3) Est vis par le paragraphe (2) le contriGroup 2 Contributeurs du   contributors to  contributor described in this subsection is any 30buteur du groupe 2 qui, selon le cas : 30 groupe 2 viss   whom au paragraphe  Group 2 contributor who subsection (2) (2)  a) ayant son crdit plus de trente-trois  applies    (a) having to his or her credit more than 33  annes de service ouvrant droit une    years of service giving rise to a super-  prestation de pension de retraite ou de    annuation or pension benefit of a kind  pension dun genre vis au paragraphe 5(5),    described in subsection 5(5), has to his or 35 compte son crdit moins de deux annes de 35    her credit less than two years of pensionable  service ouvrant droit pension;     service; or  b) ayant son crdit plus de deux annes de     (b) having had to his or her credit more than  service ouvrant droit pension, compte, au    two years of pensionable service, has, on  moment o il cesse dtre employ dans la    ceasing to be employed in the public service 40 fonction publique pour devenir un membre de 40    in order to become a member of the regular  la force rgulire ou de la Gendarmerie,    force or of the Force, less than two years of  moins de deux annes de service ouvrant    pensionable service remaining to his or her  droit pension restant son crdit et quil ne    credit that he or she is unable to count as  lui est pas possible de compter comme    pensionable service for the purposes of the 45 service ouvrant droit pension pour lap- 45

2011-2012

Other Group 2 contributors

Allowance to survivor and children

Emploi et croissance (2012) 405    Canadian Forces Superannuation Act or the  plication de la Loi sur la pension de retraite    Royal Canadian Mounted Police Superan-  des Forces canadiennes ou de la Loi sur la    nuation Act.  pension de retraite de la Gendarmerie royale     du Canada.      (4) A Group 2 contributor, other than one  (4) Tout contributeur du groupe 2, autre que 5 Autres   contributeurs du described in subsection (3), who has to his or 5celui vis au paragraphe (3), qui compte son groupe 2   her credit less than two years of pensionable crdit moins de deux annes de service ouvrant   service, is entitled, on ceasing to be employed in droit pension a droit, au moment o il cesse   the public service, to a return of contributions. dtre employ dans la fonction publique, un    remboursement de contributions. 10      (5) On the death of a contributor who, at the  (5) Au dcs du contributeur qui, au moment Allocation au   survivant et aux time of death, was entitled under subsection (2) 10de son dcs, avait droit de recevoir, selon le enfants   to an immediate annuity, a deferred annuity or paragraphe (2), une pension immdiate, une   an annual allowance, the contributors survivor pension diffre ou une allocation annuelle, son   and children are entitled to the following survivant et ses enfants sont admissibles aux 15   allowances, computed on the basis of the allocations suivantes, calcules sur la base du   product obtained by multiplying the contribu- 15produit obtenu par multiplication du traitement   tors average annual salary during the period annuel moyen du contributeur pour la priode   applicable, as specified in subsection 11(1) or applicable, spcifi au paragraphe 11(1), ou   elsewhere in this Part for the purposes of that ailleurs dans la prsente partie pour lapplication 20   subsection, by the number of years of pension- de ce paragraphe, par le nombre dannes de   able service to his or her credit, 1/100 of the 20service ouvrant droit pension quil a son   product so obtained being referred to in this crdit, le centime du produit ainsi obtenu tant   subsection as the basic allowance: ci-aprs appel l allocation de base :      (a) in the case of the survivor, an immediate  a) dans le cas du survivant, une allocation 25    annual allowance equal to the basic allow-  annuelle payable immdiatement, gale    ance; and 25 lallocation de base;      (b) in the case of each child, an immediate  b) dans le cas de chaque enfant, une    annual allowance equal to 1/5 of the basic  allocation annuelle immdiate gale au cin   allowance or, if the contributor died without  quime de lallocation de base ou, si le 30    leaving a survivor, the survivor is dead or the  contributeur est dcd sans laisser de    survivor is not entitled to receive an allow- 30 survivant ou si ce dernier est dcd ou nest    ance under this Part, other than an immediate  admissible aucune allocation prvue la    annual allowance under section 13.1, 2/5 of  prsente partie, autre quune allocation an   the basic allowance.  nuelle immdiate prvue larticle 13.1, aux 35     However, the total amount of the allowances  deux cinquimes de lallocation de base.   paid under paragraph (b) shall not exceed 4/5 of 35Lensemble des allocations verses en vertu de   the basic allowance or, if the contributor died lalina b) ne peut excder les quatre cinqui  without leaving a survivor, the survivor is dead mes de lallocation de base ou, si le contributeur   or the survivor is not entitled to receive an est dcd sans laisser de survivant ou si ce 40   allowance under this Part, other than an dernier est dcd ou nest admissible aucune   immediate annual allowance under section 40allocation prvue la prsente partie, autre   13.1, 8/5 of the basic allowance. quune allocation annuelle immdiate prvue  larticle 13.1, les huit cinquimes de lallocation  de base. 45

406
Allowance to survivor and children

Allowance

Lump sum payment to survivor and children

Definition of child

Jobs and Growth, 2012 60-61 ELIZ. II    (6) When, in computing the allowances to  (6) Lorsque, lors du calcul des allocations Allocation au   survivant et aux which the contributors children are entitled auxquelles ont droit les enfants dun contribu  enfants under subsection (5), it is determined that there teur en vertu du paragraphe (5), il est tabli quil   are more than four children of the contributor y a plus de quatre enfants du contributeur ayant   who are entitled to an allowance, the total 5droit une allocation, le montant total des 5   amount of the allowances shall be apportioned allocations doit tre rparti entre ces enfants en   among the children in the shares that the parts que le ministre estime justes et appropries   Minister considers just and proper under the eu gard aux circonstances.   circumstances.       (7) Despite subsection (8), on the death of a 10 (7) Malgr le paragraphe (8), au dcs du Allocation   contributor who at the time of death was a contributeur qui, au moment de son dcs, tait 10   contributor described in paragraph (3)(a), the un contributeur vis lalina (3)a), son   contributors survivor and children are entitled survivant et ses enfants ont droit aux allocations   to the annual allowances to which they would annuelles auxquelles ils auraient t admissibles   have been entitled under subsection (5) had the 15en vertu du paragraphe (5) si le contributeur,   contributor, immediately before his or her death, immdiatement avant son dcs, tait devenu 15     become entitled under subsection (2) to an admissible en vertu du paragraphe (2) une   immediate annuity, a deferred annuity or an pension immdiate, une pension diffre ou   une allocation annuelle. annual allowance.    (8) On the death of a Group 2 contributor 20 (8) Au dcs de tout contributeur du groupe Paiement global   who at the time of death was employed in the 2 qui tait employ dans la fonction publique au 20 au survivant et   aux enfants public service, having to his or her credit less moment de son dcs et qui comptait son   than two years of pensionable service, the crdit moins de deux ans de service ouvrant     contributors survivor and children, if the droit pension, son survivant et ses enfants ont   contributor died leaving a survivor or a child 25droit conjointement un remboursement de   less than 18 years of age, are entitled, jointly, to contributions, titre de prestation conscutive 25   a death benefit equal to a return of contribu- au dcs, dans le cas o le contributeur est   dcd en laissant un survivant ou un enfant g tions.   de moins de dix-huit ans.     (9) For the purposes of this section and  (9) Pour lapplication du prsent article et de Dfinition de     enfant section 13.001, child means a child of the 30larticle 13.001, enfant dsigne un enfant du 30   contributeur, qui : contributor who    a) soit est g de moins de dix-huit ans;  (a) is less than 18 years of age; or      (b) is 18 or more years of age but less than  b) soit est g de dix-huit ans ou plus mais de    25 years of age, and is in full-time attendance  moins de vingt-cinq ans et frquente plein    at a school or university, having been in such 35 temps une cole ou une universit, et ce sans 35    attendance substantially without interruption  interruption apprciable depuis la date de ses    since the child reached 18 years of age or the  dix-huit ans ou, sil est postrieur cette date,    contributor died, whichever occurred later.  depuis le dcs du contributeur. 524. The heading before section 13 of the 524. Lintertitre prcdant larticle 13 de 1996, ch. 18, Act is replaced by the following: 40 art. 29 40 la mme loi est remplac par ce qui suit : GROUP 1 CONTRIBUTORS WITH TWO OR MORE YEARS OF PENSIONABLE SERVICE CONTRIBUTEURS DU GROUPE 1 QUI COMPTENT AU MOINS DEUX ANNES DE SERVICE OUVRANT DROIT PENSION

1996, c. 18, s. 29

2011-2012
1996, c. 18, s. 30(1)

Emploi et croissance (2012) 525. (1) The portion of subsection 13(1) of the Act before paragraph (a) is replaced by the following: 525. (1) Le passage du paragraphe 13(1) de la mme loi prcdant lalina a) est remplac par ce qui suit :

407
1996, ch. 18, par. 30(1)

Group 1 contributors with two or more years of pensionable service

13. (1) Les dispositions suivantes sappli13. (1) The following provisions are appliContributeurs du cable in respect of any Group 1 contributor 5 quent lgard du contributeur du groupe 1 vis 5 groupe 1 ayant au moins deux annes de described in subsection 12(0.1) who has to his au paragraphe 12(0.1) qui compte son crdit service ouvrant au moins deux annes de service ouvrant droit or her credit two or more years of pensionable droit pension pension : service:
1996, ch. 18, (2) Les paragraphes 13(3) et (4) de la (2) Subsections 13(3) and (4) of the Act are 30(3); 10 par.34, 1999, replaced by the following: 10 mme loi sont remplacs par ce qui suit : ch. par. 65(4); 2003, ch. 22, sous-al. 225z.19)(xiv)(A)

1996, c. 18, s. 30(3); 1999, c. 34, s. 65(4); 2003, c. 22, subpar. 225(z.19)(xiv) (E) Allowance to survivor and children

Allocations au (3) Au dcs de tout contributeur du groupe (3) On the death of a Group 1 contributor survivant et aux described in subsection 12(0.1) who was 1 vis au paragraphe 12(0.1) qui tait employ enfants employed in the public service at the time of dans la fonction publique au moment de son death, having to his or her credit two or more dcs et qui comptait son crdit au moins deux years of pensionable service, the contributors 15 annes de service ouvrant droit pension, son 15 survivant et ses enfants ont droit aux allocations survivor and children are entitled to the annual annuelles auxquelles ils auraient t admissibles allowances to which they would have been entitled under subsection (2) had the contribuen vertu du paragraphe (2), si le contributeur, tor, immediately before his or her death, become immdiatement avant son dcs, avait acquis, au entitled under subsection (1) to an immediate 20 titre du paragraphe (1), le droit de recevoir une 20 annuity or a deferred annuity or an annual pension immdiate ou une pension diffre ou allowance payable immediately or on reaching une allocation annuelle payable immdiatement 50 years of age. ou lorsque lge de cinquante ans est atteint. Retraite (4) Despite anything in this section, a Group (4) Malgr les autres dispositions du prsent 1 contributor described in subsection 12(0.1) 25 article, tout contributeur du groupe 1 vis au 25 volontaire dudu contributeur groupe 1 who voluntarily retires from the public service, paragraphe 12(0.1) qui volontairement se retire not having been employed in it substantially de la fonction publique ny ayant pas t employ sans interruption sensible pendant without interruption for a period of two years une priode de deux ans immdiatement avant immediately before retirement from it, is 30 sa retraite de la fonction publique na droit qu 30 entitled only to a return of contributions. un remboursement de contributions.

Voluntary retirement of Group 1 contributor

526. The Act is amended by adding the following after section 13:

526. La mme loi est modifie par adjonction, aprs larticle 13, de ce qui suit :

   GROUP 2 CONTRIBUTORS WITH TWO OR  CONTRIBUTEURS DU GROUPE 2 QUI    MORE YEARS OF PENSIONABLE SERVICE  COMPTENT AU MOINS DEUX ANNES DE     SERVICE OUVRANT DROIT PENSION      13.001 (1) The following provisions are  13.001 (1) Les dispositions suivantes sapGroup 2 Contributeurs du   contributors with  applicable in respect of any Group 2 contributor pliquent lgard du contributeur du groupe 2 35 groupe 2 ayant   two or more au moins deux described in subsection 12.1(1) who has to his 35vis au paragraphe 12.1(1) qui compte son years of annes de   pensionable service ouvrant or her credit two or more years of pensionable crdit au moins deux annes de service ouvrant service droit pension   service: droit pension :

408                                                                                                     

Jobs and Growth, 2012 60-61 ELIZ. II  (a) if the contributor ceases to be employed  a) sil cesse dtre employ dans la fonction  in the public service, having reached 65 years  publique aprs avoir atteint lge de soixante of age, he or she is entitled to an immediate  cinq ans, il a droit de recevoir une pension   immdiate; annuity;   (b) if the contributor ceases to be employed 5 b) sil cesse dtre employ dans la fonction 5  in the public service, not having reached 65  publique, sans avoir atteint lge de soixante years of age, by reason of having become  cinq ans, parce quil est devenu invalide, il a  disabled, he or she is entitled to an immediate  droit de recevoir une pension immdiate;   annuity;  c) sil cesse dtre employ dans la fonction  (c) if the contributor ceases to be employed 10 publique, avant davoir atteint lge de 10  in the public service, not having reached 65  soixante-cinq ans, pour toute raison autre  years of age, for any reason other than  que linvalidit, il a droit de recevoir :   disability, he or she is entitled to (i) si au moment o il cesse dtre ainsi   employ il a atteint lge de soixante ans et (i) if at the time he or she ceases to be so   compte son crdit trente annes au moins 15 employed, he or she has reached 60 years 15  de service ouvrant droit pension, une of age and has to his or her credit not less   pension immdiate, than 30 years of pensionable service, an    immediate annuity, or (ii) dans tout autre cas, son gr :   (ii) in any other case, at his or her option,  (A) une pension diffre,  (A) a deferred annuity, 20  (B) si au moment o il cesse dtre ainsi 20  employ il a atteint lge de cinquante(B) if at the time he or she ceases to be   cinq ans et compte son crdit vingtso employed, he or she has reached 55   cinq annes au moins de service ouvrant years of age and has to his or her credit   droit pension, une allocation annuelle not less than 25 years of pensionable   payable immdiatement, lors de lexer- 25 service, an annual allowance, payable 25  cice de son option, et gale au montant immediately on his or her exercising his   de la pension diffre mentionne la or her option, equal to the amount of the   division (A) diminu du plus grand des deferred annuity referred to in clause (A)   deux produits obtenus en multipliant reduced by the product obtained by   cinq pour cent du montant de cette 30 multiplying 5% of the amount of that 30   pension : annuity by    (I) soit par soixante moins son ge en (I) 60 minus his or her age in years,  annes, arrondi au dixime danne le to the nearest 1/10 of a year, at the   plus proche, au moment o il exerce time he or she exercises his or her   son option, option, or 35 35    (II) soit par trente moins le nombre (II) 30 minus the number of years, to  dannes, arrondi au dixime danne the nearest 1/10 of a year, of pension-    le plus proche, de service ouvrant able service to his or her credit,   droit pension son crdit,  whichever is the greater,   (C) si au moment o il cesse dtre ainsi 40 (C) if at the time he or she ceases to be 40  employ il a atteint lge de soixante so employed, he or she has reached 60   ans, a t employ dans la fonction years of age, has been employed in the   publique pendant une dure de dix ans public service for a period of or for   au moins rpartie sur une ou plusieurs periods totalling at least 10 years and   priodes et ne quitte pas volontairement 45 does not voluntarily retire from the 45  la fonction publique, une allocation public service, an annual allowance,

2011-2012                                                                                                     

Emploi et croissance (2012)  annuelle payable immdiatement, la payable immediately on his or her so   cessation de son emploi, gale au ceasing to be employed, equal to the    montant de la pension diffre mentionamount of the deferred annuity referred   ne la division (A) diminu du produit to in clause (A) reduced by the product   5 5 obtenu en multipliant : obtained by multiplying   (I) cinq pour cent du montant de cette (I) 5% of the amount of that annuity   pension  by   par (II) 30 minus the number of years, to    (II) trente moins le nombre dannes, the nearest 1/10 of a year, of pension-  10 arrondi au dixime danne le plus 10 able service to his or her credit,   proche, de service ouvrant droit except that in any such case the whole or   pension son crdit, any part of the reduction provided for by   sauf que, dans ce cas, le Conseil du this clause may be waived by the    Trsor peut renoncer au droit deffectuer Treasury Board, or   en totalit ou en partie la diminution 15 15 (D) an annual allowance, payable  prvue par la prsente division,  (I) immediately on his or her exercis-   (D) une allocation annuelle payable : ing his or her option, in the case of a   (I) immdiatement, lors de lexercice contributor 55 or more years of age,    de son option, dans le cas dun or   contributeur g de cinquante-cinq 20 (II) on his or her reaching 55 years of 20  ans ou plus, age, in the case of a contributor who   (II) ds quil atteint lge de cinexercises his or her option when he or    quante-cinq ans, dans le cas dun she is less than 55 years of age,   contributeur qui exerce une option which allowance shall be equal to the   lorsquil est g de moins de cin- 25 amount of the deferred annuity referred 25  quante-cinq ans, to in clause (A) reduced by the product    laquelle allocation doit tre gale au obtained by multiplying   montant de la pension diffre mention(III) 5% of the amount of that annuity   ne la division (A) diminu du produit  by  30 obtenu en multipliant :   (IV) 65 minus his or her age in years, 30 (III) cinq pour cent du montant de to the nearest 1/10 of a year, at the   cette pension time the allowance becomes payable;   par  and   (IV) soixante-cinq moins son ge en (d) if he or she becomes disabled, not having   annes, arrondi au dixime danne le 35  reached 65 years of age but having become 35 plus proche, au moment o lalloca entitled to  tion devient payable;  (i) a deferred annuity, he or she ceases to   d) sil devient invalide, sans avoir atteint be entitled to that deferred annuity and   lge de soixante-cinq ans mais aprs avoir becomes entitled to an immediate annuity,   40 40 acquis le droit : or   (i) une pension diffre, il cesse davoir (ii) an annual allowance, he or she ceases   droit cette pension diffre et acquiert le to be entitled to that annual allowance and   droit une pension immdiate, becomes entitled to an immediate annuity, which shall be adjusted in accordance with

409

410

Allowance to survivor and children

Allowance to survivor and children

Voluntary retirement of Group 2 contributor

Exceptions

Jobs and Growth, 2012 60-61 ELIZ. II    (ii) une allocation annuelle, il cesse the regulations to take into account the     davoir droit cette allocation annuelle et amount of the annual allowance he or she      acquiert le droit une pension immdiate, has received.     laquelle doit tre rectifie en conformit     avec les rglements de faon tenir compte 5     du montant de lallocation annuelle quil a     reue.      (2) On the death of a contributor who, at the  (2) Au dcs du contributeur qui, au moment Allocation au   survivant et aux time of death, was entitled under subsection (1) 5de son dcs, avait droit, en vertu du paragraphe enfants   to an immediate annuity or a deferred annuity, (1), de recevoir une pension immdiate ou une 10   or to an annual allowance payable immediately pension diffre, ou une allocation annuelle   or on reaching 55 years of age, the contributors payable immdiatement ou lorsquil atteint lge   survivor and children are entitled to an annual de cinquante-cinq ans, son survivant et ses   allowance, respectively, as described in para- 10enfants ont droit, respectivement, une alloca  graphs 12.1(5)(a) and (b) and subject to the tion annuelle prvue aux alinas 12.1(5)a) et b), 15   limitations set out in subsections 12.1(5) and sous rserve des restrictions indiques aux   paragraphes 12.1(5) et (6). (6).      (3) On the death of a Group 2 contributor  (3) Au dcs de tout contributeur du groupe Allocation au   survivant et aux described in subsection 12.1(1) who was 152 vis au paragraphe 12.1(1) qui tait employ enfants   employed in the public service at the time of dans la fonction publique au moment de son 20   death, having to his or her credit two or more dcs et qui comptait son crdit au moins deux   years of pensionable service, the contributors annes de service ouvrant droit pension, son   survivor and children are entitled to the annual survivant et ses enfants ont droit aux allocations   allowances to which they would have been 20annuelles auxquelles ils auraient t admissibles   entitled under subsection (2) had the contribu- en vertu du paragraphe (2) si le contributeur, 25   tor, immediately before his or her death, become immdiatement avant son dcs, avait acquis, en   entitled under subsection (1) to an immediate vertu du paragraphe (1), le droit de recevoir une   annuity or a deferred annuity or an annual pension immdiate ou une pension diffre ou   allowance payable immediately or on reaching 25une allocation annuelle payable immdiatement   ou lorsquil atteint lge de cinquante-cinq ans. 30 55 years of age.      (4) Despite anything in this section, a Group  (4) Malgr les autres dispositions du prsent Retraite   volontaire du 2 contributor described in subsection 12.1(1) article, tout contributeur du groupe 2 vis au   contributeur du who voluntarily retires from the public service, paragraphe 12.1(1) qui volontairement se retire groupe 2   not having been employed in it substantially 30de la fonction publique ny ayant pas t   without interruption for a period of two years employ sans interruption sensible pendant 35   immediately before retirement from it, is une priode de deux ans immdiatement avant   sa retraite de la fonction publique na droit qu entitled only to a return of contributions.   un remboursement de contributions.       (5) Subsection (4) does not apply to a  (5) Le paragraphe (4) ne sapplique pas au Non-application   contributor described in paragraph 10(5)(c) or 35contributeur vis lalina 10(5)c) ou au 40   subsection 10(7) or a contributor who has made paragraphe 10(7) ou au contributeur qui a   an election in respect of any period specified in exerc un choix aux termes de la division   clause 6(1)(b)(iii)(M) or under subsection 39(6) 6(1)b)(iii)(M), du paragraphe 39(6) ou de tout   or under any regulations made under subsection rglement dapplication du paragraphe 42(8).  42(8). 40

2011-2012

Emploi et croissance (2012)

411
Calcul de la priode de service

   (6) For the purposes of subsection (4), in  (6) Pour lapplication du paragraphe (4), Calculation of   period of service   calculating the period during which a contribu- dans le calcul de la priode durant laquelle le   tor has been employed in the public service, contributeur a t employ dans la fonction   there shall be included any period of service of publique, doit tre incluse toute priode de   the contributor 5service du contributeur :        (a) as a member of the regular force or as a  a) soit titre de membre de la force rgulire    ou de membre de la Gendarmerie;  member of the Force; or        (b) with an eligible employer with whom the  b) soit auprs dun employeur admissible    Minister has entered into an agreement under  avec lequel le ministre a pass un accord    section 40.2, that the contributor is, in 10  conformment larticle 40.2, que le contri     accordance with the agreement, entitled to  buteur a droit, conformment laccord, de    count as pensionable service for the purposes  compter titre de service ouvrant droit      pension pour lapplication de la prsente  of this Part,     that is within a period of two years immediately  partie,   before his or her retirement from the public 15 qui intervient dans une priode de deux ans     immdiatement avant sa retraite de la fonction service.   publique.       (7) If a contributor described in paragraph  (7) Lorsque le contributeur vis lalina When annual    allowance to be  (1)(c) who was receiving an annual allowance (1)c) qui recevait une allocation annuelle adjusted   payable under this Part is subsequently re- payable aux termes de la prsente partie est     employed in the public service, the amount of 20 employ nouveau par la suite dans la fonction   any annuity or annual allowance to which that publique, le montant de toute pension ou   contributor may become entitled under this Part allocation annuelle laquelle il peut, aux termes     on again ceasing to be employed in the public de la prsente partie, acqurir le droit en cessant   service shall be adjusted in accordance with the  nouveau dtre employ dans la fonction   regulations to take into account the amount of 25 publique doit tre ajust conformment aux     the annual allowance that he or she has rglements pour tenir compte du montant de   lallocation annuelle quil a reue. received.         GROUP 1 AND GROUP 2 CONTRIBUTORS WITH  CONTRIBUTEURS DES GROUPES 1 ET 2 QUI    COMPTENT AU MOINS DEUX ANNES DE  TWO OR MORE YEARS OF PENSIONABLE     SERVICE OUVRANT DROIT PENSION SERVICE
1999, c. 34, s. 69

10

15

20

Lorsque lallocation annuelle doit tre ajuste

25

527. Section 19 of the Act is replaced by the following:

1999, ch. 34, 527. Larticle 19 de la mme loi est 30 art. 69 remplac par ce qui suit :

Additional amount to be contributed by air traffic controllers

Obligation du 19. Subject to subsection 5(6), every person 30 19. Sauf dans les circonstances vises au contrleur de la employed in operational service and required to paragraphe 5(3), toute personne qui est emcirculation arienne de contribute to the Public Service Pension Fund ploye dans le service oprationnel et qui est payer une under subsection 5(2) is, except in the circumtenue, par le paragraphe 5(2) mais sous rserve contribution stances described in subsection 5(3), required to du paragraphe 5(6), de contribuer la Caisse de 35 supplmentaire contribute to the Public Service Pension Fund 35 retraite de la fonction publique, par retenue sur le traitement ou autrement, doit payer une by reservation from salary or otherwise, in addition to any other amount required under this contribution de deux pour cent de son traiteAct, 2% of his or her salary. ment, en sus de toute autre somme exige par la 40 prsente loi.

412
1992, c. 46, s. 12; 1999, c. 34, s. 73; 2003, c. 22, subpar. 225(z.19)(xxiii) (E) Special pension plan

Jobs and Growth, 2012 528. Sections 24.2 and 24.3 of the Act are replaced by the following: 528. Les articles 24.2 et 24.3 de la mme loi sont remplacs par ce qui suit :

60-61 ELIZ. II
1992, ch. 46, art. 12; 1999, ch. 34, art. 73; 2003, ch. 22, sous-al. 225z.19)(xxiii) (A)

Rgime de 24.2 Any person who is employed in opera24.2 Les personnes qui, le 18 mars 1994 ou pension spcial tional service by the Correctional Service of aprs cette date, sont employes dans le service Canada on or after March 18, 1994 and who 5 oprationnel du Service correctionnel du Cana- 5 was required by subsection 5(1.1) or (1.2), as it da et qui taient tenues par les paragraphes 5(1.1) ou (1.2), dans leur version au 31 read on December 31, 2012, to contribute to the Superannuation Account or the Public Service dcembre 2012, de contribuer au compte de Pension Fund or is required by subsection 5(2) pension de retraite ou la Caisse de retraite de to contribute to the Public Service Pension Fund 10 la fonction publique ou qui sont tenues par le 10 is entitled, at his or her option on ceasing to be paragraphe 5(2) de contribuer la Caisse de employed in the public service, in respect of the retraite de la fonction publique peuvent choisir, operational service that is pensionable service to lors de la cessation de leur emploi dans la fonction publique, lgard du service oprahis or her credit, to an immediate annuity or annual allowance calculated in the manner 15 tionnel qui constitue du service ouvrant droit 15 pension port leur crdit, une pension prescribed by the regulations, in the circumimmdiate ou une allocation annuelle calcule stances and subject to the terms and conditions en conformit avec les rglements, dans les prescribed by those regulations, in lieu of any circonstances et aux conditions que ceux-ci benefit to which that person is otherwise entitled under subsection 13(1) or 13.001(1) in respect 20 prvoient, en remplacement des autres presta- 20 tions auxquelles elles ont droit, en vertu des of that service. paragraphes 13(1) ou 13.001(1), au titre de ce service. Calcul 24.3 If a person is entitled to a benefit under 24.3 Si une personne a droit une prestation en vertu des paragraphes 13(1) ou 13.001(1) et 25 subsection 13(1) or 13.001(1), and section 24.2, the number of years of pensionable service to de larticle 24.2, le nombre dannes de service his or her credit is, for the purpose of computing 25 ouvrant droit pension port son crdit est, pour le calcul de la prestation laquelle elle a the benefit to which he or she is entitled under droit en vertu des paragraphes 13(1) ou subsection 13(1) or 13.001(1), deemed to be 13.001(1), rput gal la diffrence entre le 30 (a) the number of years of pensionable nombre dannes de service ouvrant droit service to his or her credit pension port son crdit et le nombre dannes 30 de service ouvrant droit pension pour lequel minus elle a droit une prestation en vertu de larticle (b) the number of years of pensionable 35 24.2. service to his or her credit in respect of which he or she is entitled to a benefit under section 24.2.

Computation of benefit under subsection 13(1) or 13.001(1)

1999, c. 34, s. 74

529. Subsection 24.4(1) of the Act is 35 529. Le paragraphe 24.4(1) de la mme loi est remplac par ce qui suit : replaced by the following:

1999, ch. 34, art. 74

Additional amount to be contributed

Contribution 24.4 (1) Sous rserve des paragraphes (2) et 24.4 (1) Subject to subsections (2) and 5(6), supplmentaire 5(6), la personne qui, le 18 mars 1994 ou aprs every person who is employed in operational cette date, est employe dans le service 40 service by the Correctional Service of Canada on or after March 18, 1994 and who is required 40 oprationnel du Service correctionnel du Canada et qui est tenue par le paragraphe 5(2) de by subsection 5(2) to contribute to the Public

2011-2012

Emploi et croissance (2012) Service Pension Fund is, except in the circumcontribuer la Caisse de retraite de la fonction stances described in subsection 5(3), required to publique doit, sauf dans les circonstances vises contribute to the Public Service Pension Fund au paragraphe 5(3), y payer, par retenue sur le by reservation from salary or otherwise, in traitement ou autrement, une contribution sleaddition to any other amount required under this 5 vant un pourcentage de son traitement que le 5 Act, any percentage of his or her salary that is Conseil du Trsor dtermine sur recommandadetermined by the Treasury Board on the tion du ministre, laquelle se fonde sur lavis recommendation of the Minister, which recomdactuaires, en sus de toute autre somme exige mendation is to be based on actuarial advice. par la prsente loi.

413

1992, c. 46, s. 12

530. Section 24.5 of the Act is replaced by 10 530. Larticle 24.5 de la mme loi est 10 1992, ch. 46, art. 12 the following: remplac par ce qui suit :

24.5 A reference in subsection 10(6) to a 24.5 La mention au paragraphe 10(6) dune Mentions dautres articles benefit specified at the contributors option prestation pour laquelle le contributeur peut under section 13 or 13.001 shall be read as exercer un choix en vertu des articles 13 ou including a reference to an immediate annuity or 15 13.001 vaut galement mention de la pension 15 annual allowance at the contributors option immdiate ou de lallocation annuelle pour laquelle il peut exercer un choix en vertu de under section 24.2, and a reference in subseclarticle 24.2, de mme que la mention aux tion 13(2) or (3) or 13.001(2) or (3) to the paragraphes 13(2) ou (3) ou 13.001(2) ou (3) immediate annuity, deferred annuity or annual allowance to which the contributor was entitled 20 une pension immdiate, une pension diffre 20 under subsection 13(1) or 13.001(1) shall be ou une allocation annuelle laquelle le read as including a reference to the contributors contributeur avait droit en vertu des paragraphes entitlement to an immediate annuity or annual 13(1) ou 13.001(1) vaut galement mention de allowance under section 24.2. la pension immdiate ou de lallocation annuelle laquelle il a droit en vertu de larticle 24.2. 25   Lorsque When annuity or  24.6 If a person who was employed in 25 24.6 Lorsquune personne qui a t em  lallocation annual  ploye dans le service oprationnel du Service annuelle doit tre allowance to be operational service by the Correctional Service  of Canada and who is receiving an annual correctionnel du Canada et qui reoit une ajuste adjusted   allowance payable under section 24.2 is subse- allocation annuelle payable en vertu de larticle   quently re-employed in the public service, the 24.2 est employe nouveau par la suite dans la 30   amount of any annuity or annual allowance to 30fonction publique, le montant de toute pension   which he or she may become entitled under this ou allocation annuelle laquelle elle peut avoir   Part on again ceasing to be employed in the droit en vertu de la prsente partie en cessant   public service shall be adjusted in accordance nouveau dtre employe dans la fonction   with regulations made under paragraph publique doit tre ajust conformment aux 35   42(1)(x.1) to take into account the amount of 35rglements pris en vertu de lalina 42(1)x.1)   any annual allowance that he or she has pour tenir compte du montant de toute alloca  received. tion annuelle quelle a reue.
References to certain sections 1999, c. 34, s. 75

531. (1) Paragraph 25(6)(a) of the Act is replaced by the following: (a) an increase in the allowance payable to a 40 child under paragraph 12(4)(b) or 12.1(5)(b); or

531. (1) Lalina 25(6)a) de la mme loi est 1999, ch. 34, remplac par ce qui suit : 40 art. 75 a) la renonciation a pour effet daugmenter le montant de lallocation verser un enfant au titre des alinas 12(4)b) ou 12.1(5)b);

1999, c. 34, s. 75

1999, ch. 34, (2) The portion of subsection 25(10) of the (2) Le passage du paragraphe 25(10) de la Act before paragraph (a) is replaced by the mme loi prcdant lalina a) est remplac 45 art. 75 45 par ce qui suit : following:

414
Apportionment of allowance when two survivors

Jobs and Growth, 2012

60-61 ELIZ. II

(10) Si une allocation annuelle doit tre (10) When an annual allowance is payable Rpartition du montant de under paragraph 12(4)(a) or 12.1(5)(a) or verse au titre des alinas 12(4)a) ou 12.1(5)a) lallocation sil y a deux subsection 13(2) or 13.001(2) and there are ou des paragraphes 13(2) ou 13.001(2) deux survivants two survivors of the contributor, the total survivants, le montant total de celle-ci est ainsi 5 amount of the annual allowance shall be 5 rparti : apportioned so that 532. (1) Subsection 26(5) of the Act is replaced by the following: 532. (1) Le paragraphe 26(5) de la mme loi est remplac par ce qui suit :

Saving provision

(5) Nothing in this section prejudices any (5) Le prsent article na pas pour effet de Rserve right that a child of an earlier marriage of the 10 porter atteinte au droit dun enfant dun mariage contributor has to an allowance under any of antrieur du contributeur une allocation 10 prvue lun des articles 12 13.001. sections 12 to 13.001. (2) Paragraph 26(7)(b) of the Act is replaced by the following: (b) required by subsection 5(1.1) or (1.2), as 15 it read on December 31, 2012, or by subsection 5(2) to contribute to the Superannuation Account or the Public Service Pension Fund. (2) Lalina 26(7)b) de la mme loi est remplac par ce qui suit : b) tenue au titre des paragraphes 5(1.1) ou (1.2), dans leur version au 31 dcembre 2012, 15 ou au titre du paragraphe 5(2) de contribuer au compte de pension de retraite ou la Caisse de retraite de la fonction publique.
1999, ch. 34, par. 76(3)

1999, c. 34, s. 76(3)

1999, c. 34, s. 78(1) Minimum benefits

1999, ch. 34, 533. (1) Subsection 27(1) of the Act is 20 533. (1) Le paragraphe 27(1) de la mme 20 par. 78(1) replaced by the following: loi est remplac par ce qui suit :

27. (1) This subsection applies to (a) a contributor who was not required to contribute to the Superannuation Account under subsection 5(1) in the period that began 25 on or after December 20, 1975 and that ended on December 31, 1999; (b) a contributor who was not required to contribute to the Superannuation Account or the Public Service Pension Fund under 30 subsection 5(1.1) or (1.2), as it read on December 31, 2012, in the period that began on or after January 1, 2000 and that ended on December 31, 2012; and

27. (1) Le prsent paragraphe sapplique au contributeur qui : a) ntait pas tenu par le paragraphe 5(1) de verser une contribution au compte de pension de retraite au cours de la priode dbutant le 25 20 dcembre 1975 ou aprs cette date et se terminant le 31 dcembre 1999; b) ntait pas tenu par les paragraphes 5(1.1) ou (1.2), dans leur version au 31 dcembre 2012, de verser une contribution au compte 30 de pension de retraite ou la Caisse de retraite de la fonction publique au cours de la priode dbutant le 1er janvier 2000 et se terminant le 31 dcembre 2012;

Prestations minimales

(c) a contributor who was not required to 35 contribute to the Public Service Pension Fund  c) ntait pas tenu par le paragraphe 5(2) de 35   verser une contribution la Caisse de retraite under subsection 5(2).   de la fonction publique. If, on the death of such a contributor, there is no person to whom an allowance provided in this Lorsque, au dcs de ce contributeur, il ny a Part may be paid, or if the persons to whom that 40 personne qui une allocation prvue par la prsente partie puisse tre verse, ou lorsque les 40 allowance may be paid die or cease to be entitled to that allowance and no other amount personnes qui cette allocation peut tre verse may be paid to them under this Part, any amount meurent ou cessent dy avoir droit et quaucun by which the amount of a return of contributions autre montant ne peut leur tre vers en vertu de exceeds the aggregate of all amounts paid to 45 la prsente partie, tout excdent du montant those persons and to the contributor under this dun remboursement de contributions sur len- 45

2011-2012

Emploi et croissance (2012) Part and the Superannuation Act shall be paid, as a death benefit, to the contributors estate or succession or, if less than $1,000, as the Minister may direct. semble des sommes verses ces personnes et au contributeur sous le rgime de la prsente partie et de la Loi sur la pension de retraite doit tre vers, titre de prestation conscutive au dcs, la succession du contributeur ou, sil 5 sagit de moins de mille dollars, selon ce que le ministre ordonne.

415

1999, c. 34, s. 78(2)

(2) The portion of subsection 27(2) of the 5 (2) Le passage du paragraphe 27(2) de la 1999, ch. 34, par. 78(2) Act before paragraph (a) is replaced by the mme loi prcdant lalina a) est remplac 10 following: par ce qui suit : (2) If, on the death of a contributor who was (2) Lorsque, au dcs dun contributeur qui, Prestations minimales required to contribute to the Superannuation soit tait tenu par le paragraphe 5(1) de verser Account under subsection 5(1) in the period that 10 une contribution au compte de pension de began on or after December 20, 1975 and that retraite au cours de la priode dbutant le 20 dcembre 1975 ou aprs cette date et se 15 ended on December 31, 1999, a contributor who terminant le 31 dcembre 1999, soit tait tenu was required to contribute to the Superannuation Account or the Public Service Pension par les paragraphes 5(1.1) ou (1.2), dans leur Fund under subsection 5(1.1) or (1.2), as it read 15 version au 31 dcembre 2012, de verser une contribution au compte de pension de retraite ou on December 31, 2012, in the period that began la Caisse de retraite de la fonction publique au 20 on or after January 1, 2000 and that ended on December 31, 2012, or a contributor who was cours de la priode dbutant le 1er janvier 2000 ou aprs cette date et se terminant le 31 required to contribute to the Public Service Pension Fund under subsection 5(2), there is no 20 dcembre 2012, soit tait tenu par le paragraphe person to whom an allowance provided in this 5(2) de verser une contribution la Caisse de Part may be paid, or if the persons to whom that retraite de la fonction publique, il ny a 25 allowance may be paid die or cease to be personne qui une allocation prvue par la entitled to that allowance and no other amount prsente partie puisse tre verse, ou lorsque les may be paid to them under this Part, an amount 25 personnes qui cette allocation peut tre verse equal to the amount by which meurent ou cessent dy avoir droit et quaucun autre montant ne peut leur tre vers en vertu de 30 la prsente partie, un montant gal la fraction : 534. Paragraph 28(a) of the Act is replaced by the following: (a) is less than 60 years of age, in the case of a Group 1 contributor described in subsection 30 12(0.1), or is less than 65 years of age, in the case of a Group 2 contributor described in subsection 12.1(1), and 534. Lalina 28a) de la mme loi est remplac par ce qui suit : a) dune part, est g de moins de soixante ans, dans le cas dun contributeur du groupe 1 35 vis au paragraphe 12(0.1), ou de moins de soixante-cinq ans, dans le cas dun contributeur du groupe 2 vis au paragraphe 12.1(1);

Minimum benefits

1992, c. 46, s. 15; 1999, c. 34, s. 79; 2003, c. 22, subpar. 225(z.19)(xxv) (E) Persons reemployed

1992, ch. 46, 535. Section 29 of the Act is replaced by 535. Larticle 29 de la mme loi est 15; 1999, 40 art. 34, art. 79; 35 remplac par ce qui suit : the following: ch. 2003, ch. 22, sous-al. 225z.19)(xxv) (A)

29. If a person who is entitled, under any of subsections 12(1), 12.1(2), 13(1) or 13.001(1) or any regulations made for the purposes of section 24.2, to an annuity or an annual

29. Lorsquune personne qui a droit, en vertu de lun des paragraphes 12(1), 12.1(2), 13(1) ou 13.001(1) ou des rglements pris en application de larticle 24.2, une pension ou une

Personnes employes de nouveau

416

Jobs and Growth, 2012

60-61 ELIZ. II

allocation annuelle est de nouveau employe allowance is re-employed in the public service dans la fonction publique et devient un and becomes a contributor under this Part, contributeur selon la prsente partie, tout droit whatever right or claim that he or she may have ou titre quelle peut avoir cette pension ou to the annuity or annual allowance shall be terminated without delay, but the period of 5 allocation annuelle cesse immdiatement, mais 5 service on which the benefit was based, except la priode de service sur laquelle cette prestaany period specified in clause 6(1)(a)(iii)(C) or tion reposait lexception de toute pareille (E), may be counted by that person as pensionpriode mentionne aux divisions 6(1)a)(iii)(C) able service for the purposes of subsection 6(1), ou (E) peut tre compte par cette personne except that if that person, on ceasing to be so re- 10 comme service ouvrant droit pension pour 10 employed, exercises his or her option under this lapplication du paragraphe 6(1), sauf que, si Part in favour of a return of contributions, or is cette personne, ds quelle cesse dtre ainsi not entitled under this Part to any benefit other employe de nouveau, exerce son option en than a return of contributions, the amount so vertu de la prsente partie en faveur dun returned shall not include any amount paid into 15 remboursement de contributions, ou na pas 15 the Superannuation Account or the Public droit, daprs la prsente partie, une prestation Service Pension Fund to his or her credit at autre quun remboursement de contributions, le any time before the time when he or she became montant ainsi rembours ne peut comprendre re-employed, but whatever right or claim that, aucun montant pay au compte de pension de but for this section, he or she would have had to 20 retraite ou la Caisse de retraite de la fonction 20 publique son crdit en tout temps avant le the annuity or annual allowance on ceasing to moment o elle est devenue ainsi employe de be so re-employed shall then be restored to him nouveau, mais tout droit ou titre que, sans le or her. prsent article, cette personne aurait eu la pension ou lallocation annuelle, en cessant 25 dtre ainsi employe de nouveau, lui est ds lors rendu.
1999, c. 34, s. 86(1)

536. (1) Subparagraphs 39(2)(b)(iii) and 536. (1) Les sous-alinas 39(2)b)(iii) et (iv) 1999, ch. 34, par. 86(1) (iv) of the Act are replaced by the following: 25 de la mme loi sont remplacs par ce qui 30 suit : (iii) if that period or any portion of it was after 1999 but before January 1, 2004, in the manner and at the rates set out in subsection 5(1.1), as it read on December 31, 2003, in respect of that period or 30 portion, (iv) if that period or any portion of it was after 2003 but before January 1, 2013, in the manner and at the rates determined under subsection 5(1.2), as it read on 35 December 31, 2012, in respect of that period or portion, and (v) if that period or any portion of it was after 2012, in the manner set out in  subsection 5(2) and at the rates determined 40  by the Treasury Board under that subsec-    tion, in respect of that period or portion, (iii) lorsque cette priode ou toute partie de celle-ci est postrieure 1999, mais antrieure au 1er janvier 2004, de la manire et aux taux indiqus au paragraphe 5(1.1), dans sa version au 31 dcembre 35 2003, relativement cette priode ou cette partie de priode, (iv) lorsque cette priode ou toute partie de celle-ci est postrieure 2003, mais antrieure au 1er janvier 2013, de la 40 manire et aux taux dtermins au titre du paragraphe 5(1.2), dans sa version au 31 dcembre 2012, relativement cette priode ou cette partie de priode, (v) lorsque cette priode ou toute partie de 45 celle-ci est postrieure 2012, de la manire prvue au paragraphe 5(2) et aux

2011-2012

Emploi et croissance (2012)   taux que le Conseil du Trsor dtermine au   titre de ce paragraphe, relativement cette   priode ou cette partie de priode, (2) Subparagraphs 39(2)(c)(iii) and (iv) of the Act are replaced by the following: (iii) if that period or any portion of it was after 1999 but before January 1, 2004, in the manner and at the rates set out in 5 subsection 5(1.1), as it read on December 31, 2003, in respect of that period or portion, (iv) if that period or any portion of it was after 2003 but before January 1, 2013, in 10 the manner and at the rates determined under subsection 5(1.2), as it read on December 31, 2012, in respect of that period or portion, and (v) if that period or any portion of it was 15 after 2012, in the manner set out in  subsection 5(2) and at the rates determined   by the Treasury Board under that subsec-    tion, in respect of that period or portion,      

417

1999, c. 34, s. 86(1)

(2) Les sous-alinas 39(2)c)(iii) et (iv) de la 1999, ch. 34, 5 par. 86(1) mme loi sont remplacs par ce qui suit : (iii) lorsque cette priode ou toute partie de celle-ci tait postrieure 1999, mais antrieure au 1er janvier 2004, de la manire et aux taux indiqus au paragraphe 5(1.1), dans sa version au 31 dcembre 10 2003, relativement cette priode ou cette partie de priode, (iv) lorsque cette priode ou toute partie de celle-ci tait postrieure 2003, mais antrieure au 1er janvier 2013, de la 15 manire et aux taux dtermins au titre du paragraphe 5(1.2), dans sa version au 31 dcembre 2012, relativement cette priode ou cette partie de priode, (v) lorsque cette priode ou toute partie de 20 celle-ci tait postrieure 2012, de la manire prvue au paragraphe 5(2) et aux taux que le Conseil du Trsor dtermine au titre de ce paragraphe, relativement cette 25 priode ou cette partie de priode,
1996, ch. 18, art. 33

1996, c. 18, s. 33

537. Subsection 40.2(8) of the Act is 20 537. Le paragraphe 40.2(8) de la mme loi est remplac par ce qui suit : replaced by the following:

Payment of difference to employee who was not vested

(8) Lorsque le montant pay par le ministre (8) If the amount paid by the Minister to an Paiement de la diffrence en vertu du paragraphe (3) est moins lev que eligible employer under subsection (3) in le montant du remboursement des contributions 30 respect of an employee is less than the return of contributions to which that employee would 25 auquel aurait par ailleurs droit lemploy en otherwise be entitled under any of sections 12 to vertu lun des articles 12 13.001, le ministre verse cet employ un montant gal la 13.001, the Minister shall pay to the employee diffrence. an amount equal to the amount of the difference. 538. (1) Lalina 42(1)v) de la mme loi est 35 2008, ch. 28, 538. (1) Paragraph 42(1)(v) of the Act is art. 158 30 remplac par ce qui suit : replaced by the following: (v) respecting, for the purposes of paragraphs 13(1)(d) and 13.001(1)(d) and subsections 13(6) and 13.001(7), the method by which the amount of any annuity or annual allowance payable to a contributor described 35 in paragraph 13(1)(a), (c) or (d) or 13.001(1)(a), (c) or (d), as the case may be, shall be adjusted; v) rgissant, pour lapplication des alinas 13(1)d) et 13.001(1)d) et des paragraphes 13(6) et 13.001(7), la mthode selon laquelle le montant de toute pension ou allocation 40 annuelle payer un contributeur vis aux alinas 13(1)a), c) ou d) ou 13.001(1)a), c) ou d), selon le cas, doit tre ajust;

2008, c. 28, s. 158

418

Jobs and Growth, 2012 (2) Subsection 42(1) of the Act is amended by adding the following after paragraph (x):          (x.1) specifying, for the purposes of section   24.6, the method by which the amount of any   annuity or annual allowance shall be ad- 5   justed; 539. (1) Paragraph 42.1(1)(a) of the Act is replaced by the following: (a) fixing an annual rate of salary for the purposes of subsection 5(6) or prescribing the 10 manner of determining the annual rate of salary; (2) Le paragraphe 42(1) de la mme loi est modifi par adjonction, aprs lalina x), de ce qui suit :

60-61 ELIZ. II

x.1) fixant, pour lapplication de larticle 24.6, la mthode selon laquelle le montant 5 de toute pension ou allocation annuelle doit tre ajust; 539. (1) Lalina 42.1(1)a) de la mme loi est remplac par ce qui suit : a) fixer un taux annuel de traitement pour 10 lapplication du paragraphe 5(6) ou prvoir son mode de dtermination; (2) Lalina 42.1(1)r) de la mme loi est abrog.
1999, ch. 34, par. 92(2) 1999, ch. 34, par. 92(1)

1999, c. 34, s. 92(1)

1999, c. 34, s. 92(2) 1992, c. 46, s. 22

(2) Paragraph 42.1(1)(r) of the Act is repealed.

(3) Subsection 42.1(2) of the Act is re- 15 (3) Le paragraphe 42.1(2) de la mme loi 15 1992, ch. 46, art. 22 placed by the following: est remplac par ce qui suit : (2) Regulations made under paragraph (2) Les rglements viss aux alinas (1)a), f), Rtroactivit (1)(a), (f), (g), (h), (i), (m), (q), (s), (u) or (v) g), h), i), m), q), s), u) ou v) peuvent avoir un may, if they so provide, be retroactive and have effet rtroactif sils comportent une disposition effect with respect to any period before they are 20 en ce sens. 20 made. 540. (1) Clause 46.3(3)(b)(ii)(B) of the Act is replaced by the following: (B) for the period beginning on January 1, 2004, at the rate that the Board of 25 Directors of the Corporation may fix from time to time, that Board being subject to the same restrictions in fixing the rate as is the Treasury Board under subsection 5(1.4), as it read on January 30 1, 2000; (2) Section 46.3 of the Act is amended by adding the following after subsection (7): 540. (1) La division 46.3(3)b)(ii)(B) de la mme loi est remplace par ce qui suit : (B) compter du 1er janvier 2004, au taux tabli par le conseil dadministration de la Socit, la rgle applicable au 25 Conseil du Trsor au titre du paragraphe 5(1.4), dans sa version au 1er janvier 2000, lui tant galement applicable;
1999, ch. 34, art. 97

Retroactive application of regulations

1999, c. 34, s. 97

Period beginning on January 1, 2013

  (8) Each plan referred to in paragraph (1)(a)  (8) Tout rgime vis lalina (1)a) et  Priode dbutant   le 1er janvier that was approved under subsection (3) is 35approuv par le Conseil du Trsor en vertu du   2013 deemed to have included a provision indicating paragraphe (3) est, malgr la division   that, despite clause (3)(b)(ii)(B), each member (3)b)(ii)(B), rput avoir comport une disposi- 35   will be required to contribute, by reservation tion prvoyant que tout membre sera tenu de   from salary or otherwise, for the period payer des contributions, par retenue sur son   beginning on January 1, 2013, at the rate that 40traitement ou dautre faon, compter du 1er   the Board of Directors of the Corporation may janvier 2013, au taux tabli par le conseil   fix from time to time, which rate must not result dadministration de la Socit, les taux de 40   in a total amount of contributions that would contribution ne pouvant porter le total des

(2) Larticle 46.3 de la mme loi est modifi par adjonction, aprs le paragraphe 30 (7), de ce qui suit :

2011-2012

Emploi et croissance (2012)  exceed 50% of the current service cost for the contributions plus de cinquante pour cent du    portion of the period in respect of the benefits cot des prestations de service courant, pour la   payable under the plan. priode en cause, relativement aux prestations  payer au titre de ce rgime. Transitional Provision Disposition transitoire

419

Retroactive regulations

541. Regulations made under paragraph 541. Les rglements pris en vertu 5 Rtroactivit de certains 42.1(1)(v.2) of the Public Service Superannua- 5 lalina 42.1(1)v.2) de la Loi sur la pension rglements tion Act in order to implement the provisions de la fonction publique en vue de mettre en enacted by sections 515 to 540 of this Act oeuvre les dispositions dictes par les may, if they so provide, be retroactive and articles 515 540 de la prsente loi peuvent have effect with respect to any period before avoir un effet rtroactif au 1er janvier 2013 10 they are made that begins on or after 10 ou une date postrieure sils comportent January 1, 2013. une disposition en ce sens. Consequential Amendments Modifications corrlatives Loi sur la saisie-arrt et la distraction de pensions
L.R., ch. G-2

R.S., c. G-2

Garnishment, Attachment and Pension Diversion Act 542. (1) Paragraphs 35.1(1)(b) and (c) of the Garnishment, Attachment and Pension Diversion Act are replaced by the following: (b) is not a recipient but has exercised an 15 option for a deferred annuity under any of sections 12 to 13.001 of the Public Service Superannuation Act or is entitled to do so, and  (c) has reached 50 years of age but has not 20  yet reached 60 years of age, if the person has   exercised an option under section 12 or 13 of   the Public Service Superannuation Act or is   entitled to do so, or has reached 55 years of   age but has not yet reached 65 years of age, if 25  the person has exercised an option under   section 12.1 or 13.001 of that Act or is    entitled to do so,

1997, c. 1, s. 33

542. (1) Les alinas 35.1(1)b) et c) de la 1997, ch. 1, art. 33 Loi sur la saisie-arrt et la distraction de 15 pensions sont remplacs par ce qui suit : b) lintress nest pas un prestataire, mais il a opt pour une pension diffre en vertu de lun des articles 12 13.001 de la Loi sur la pension de la fonction publique, ou a le droit 20 de le faire; c) lintress a atteint lge de cinquante ans sans avoir atteint lge de soixante ans, dans le cas o il a exerc loption ou avait le droit de le faire en vertu des articles 12 ou 13 de cette loi, ou, il a atteint lge de 25 cinquante-cinq ans sans avoir atteint lge de soixante-cinq ans, dans le cas o il la exerce ou avait le droit de le faire en vertu des articles 12.1 ou 13.001 de cette loi.

                 
1997, c. 1, s. 33

(2) The portion of subsection 35.1(2) of the (2) Le passage du paragraphe 35.1(2) de la 30 1997, ch. 1, art. 33 Act before paragraph (a) is replaced by the 30 mme loi prcdant lalina a) est remplac following: par ce qui suit : (2) A court to whom an application is made (2) Le tribunal saisi de la demande vise au Ordonnance under subsection (1) may make an order paragraphe (1) peut rendre une ordonnance deeming the person against whom there is a selon laquelle lintress est prsum avoir 35 valid and subsisting financial support order to 35 opt, en vertu de lun des articles 12 13.001 have exercised an option under any of sections de la Loi sur la pension de la fonction publique, 12 to 13.001 of the Public Service Super- pour une allocation annuelle payable compter de la date o lordonnance est rendue sil est annuation Act in favour of an annual allowance 40 convaincu que : payable as of the date of the making of the order under this subsection if the court is satisfied that 40

Order

420
1992, c. 46, Sch. I

Jobs and Growth, 2012 Special Retirement Arrangements Act 543. Paragraph 11(3)(a) of the Special Retirement Arrangements Act is replaced by the following: (a) subsection 5(6) of the Public Service 5 Superannuation Act; Loi sur les rgimes de retraite particuliers 543. Lalina 11(3)a) de la Loi sur les rgimes de retraite particuliers est remplac par ce qui suit :

60-61 ELIZ. II
1992, ch. 46, ann. I

2002, c. 17, s. 29(2)

2002, ch. 17, par. 29(2)

a) soit le paragraphe 5(6) de la Loi sur la 5 pension de la fonction publique; Loi sur la pension de retraite de la Gendarmerie royale du Canada Modification de la loi
L.R., ch. R-11

R.S., c. R-11

Royal Canadian Mounted Police Superannuation Act Amendments to the Act

1999, c. 34, s. 169(1)

1999, ch. 34, 544. The portion of the definition con544. Le passage de la dfinition de par. 169(1) tributor in subsection 3(1) of the Royal contributeur prcdant lalina b), au Canadian Mounted Police Superannuation paragraphe 3(1) de la Loi sur la pension de Act before paragraph (b) is replaced by the retraite de la Gendarmerie royale du Canada, 10 following: 10 est remplac par ce qui suit :

contributor contributeur

contributor means a person who is required by section 5 to contribute to the Royal Canadian Mounted Police Pension Fund, and includes, unless the context otherwise requires, (a) a person who has ceased to be required 15 by this Act to contribute to the Superannuation Account or the Royal Canadian Mounted Police Pension Fund, and

contributeur Personne tenue par larticle 5 de contribuer la Caisse de retraite de la Gendarmerie royale du Canada, y compris, sauf indication contraire du contexte : a) une personne qui a cess dtre tenue par 15 la prsente loi de contribuer au compte de pension de retraite ou la Caisse de retraite de la Gendarmerie royale du Canada;

contributeur contributor

1999, c. 34, s. 171

1999, ch. 34, 545. Section 5 of the Act is replaced by the 545. Larticle 5 de la mme loi est rem20 art. 171 20 plac par ce qui suit : following: Contribution 5. (1) A member of the Force is required to 5. (1) compter du 1er janvier 2013 et pour compter de 2013 contribute to the Royal Canadian Mounted toute partie de la priode en cause, le membre de la Gendarmerie est tenu de verser la Caisse Police Pension Fund, in respect of every portion of the period beginning on January 1, 2013, by de retraite de la Gendarmerie royale du Canada, reservation from pay or otherwise, at the 25 par retenue sur sa solde ou autrement, la 25 contribution rates determined by the Treasury contribution calcule selon les taux que le Board in respect of that portion on the joint Conseil du Trsor dtermine sur recommandarecommendation of the President of the Treastion conjointe du prsident du Conseil du Trsor ury Board and the Minister. et du ministre.

Contribution rates 2013 and later

Contribution rates 35 years of service

(2) A person who has to his or her credit, on 30 (2) La personne ayant son crdit, le 1er 30 Contribution trente-cinq ans or after January 1, 2013, a period of pensionable janvier 2013 ou aprs cette date, une priode de de service service or a period of pensionable service service dau moins trente-cinq ans ouvrant droit and other pensionable service totalling at pension ou une priode de service ouvrant droit pension et une autre priode de service least 35 years is not required to contribute under subsection (1) but is required to contribute, by 35 totalisant au moins trente-cinq ans nest pas 35 reservation from pay or otherwise, to the Royal tenue de verser la contribution vise au Canadian Mounted Police Pension Fund, in paragraphe (1), mais est tenue de verser, par respect of the period beginning on the later of retenue sur sa solde ou autrement, la Caisse de retraite de la Gendarmerie royale du Canada, en January 1, 2013 and the day on which the person has to his or her credit those 35 years, in 40 plus de toute autre somme exige par la prsente 40

2011-2012

Emploi et croissance (2012) addition to any other amount required under this loi, une contribution dont les taux sont Act, at the rates determined by the Treasury dtermins par le Conseil du Trsor sur Board on the joint recommendation of the recommandation conjointe du prsident du President of the Treasury Board and the Conseil du Trsor et du ministre compter Minister. 5 du 1er janvier 2013 ou du jour o elle a atteint 5 trente-cinq ans de service, le dernier en date tant retenir.

421

Limitation determination of contribution rate

(3) In determining the contribution rates for (3) Pour lapplication des paragraphes (1) et Taux maximums the purposes of subsections (1) and (2), the rates (2), les taux de contribution ne peuvent tre suprieurs aux taux des contributions payer au 10 must not exceed the rates paid under section 5 of the Public Service Superannuation Act by titre de larticle 5 de la Loi sur la pension de la Group 1 contributors described in subsection 10 fonction publique par les contributeurs du 12(0.1) of that Act. groupe 1 viss au paragraphe 12(0.1) de cette loi. (4) Pour lapplication du paragraphe (2), 15 Autre priode de (4) For the purpose of subsection (2), other service pensionable service means years of service autre priode de service sentend des annes giving rise to a superannuation or pension de service ouvrant droit une prestation de benefit of a kind specified in the regulations 15 pension de retraite ou de pension dun genre spcifi dans les rglements qui est payer : that is payable (a) out of the Consolidated Revenue Fund, or out of any account in the accounts of Canada other than the Superannuation Ac20 count; or (b) out of the Canadian Forces Pension Fund within the meaning of the Canadian Forces Superannuation Act or the Public Service Pension Fund within the meaning of the Public Service Superannuation Act. 25 a) soit sur le Trsor ou un compte parmi les 20 comptes du Canada autre que le compte de pension de retraite; b) soit par la Caisse de retraite des Forces canadiennes, au sens de la Loi sur la pension de retraite des Forces canadiennes, ou la 25 Caisse de retraite de la fonction publique, au sens de la Loi sur la pension de la fonction publique.

Other pensionable service

Contributions not required

(5) Despite anything in this Part, no person (5) Malgr les autres dispositions de la Contributions prsente partie, nulle personne ne peut, lgard 30 non requises shall, in respect of any period of his or her dune priode de service postrieure au 14 service on or after December 15, 1994, make a dcembre 1994, contribuer au titre de la contribution under this Part in respect of any portion of his or her annual rate of pay that is in 30 prsente partie en ce qui regarde la partie de son taux de solde annuel dpassant le taux de excess of the annual rate of pay that is fixed by solde annuel fix par rglement ou dtermin 35 or determined in the manner prescribed by the selon les modalits rglementaires. regulations. (6) Un membre de la Gendarmerie qui est Restriction (6) A member of the Force who is engaged to work on average fewer than a number of 35 engag pour travailler dans la Gendarmerie en moyenne pour un nombre dheures par semaine hours per week or days per year prescribed in ou de jours par anne qui est infrieur celui 40 the regulations shall not contribute under this fix par rglement ne peut contribuer au titre de Act. la prsente loi. 546. La division 6a)(ii)(A) de la mme loi 546. Clause 6(a)(ii)(A) of the Act is replaced by the following: 40 est remplace par ce qui suit : (A) any period during which he or she was required by subsections 5(1) and (2), as they read on December 31, 2012, (A) toute priode durant laquelle il tait 45 tenu par les paragraphes 5(1) et (2), dans leur version au 31 dcembre 2012, de
1999, ch. 34, par. 172(1)

Exception

1999, c. 34, s. 172(1)

422

Jobs and Growth, 2012 to contribute to the Superannuation Account or the Royal Canadian Mounted Police Pension Fund, and any period during which he or she is required by subsection 5(1) to contribute 5 to the Royal Canadian Mounted Police Pension Fund,

60-61 ELIZ. II

contribuer au compte de pension de retraite ou la Caisse de retraite de la Gendarmerie royale du Canada, et celle durant laquelle il est tenu par le paragraphe 5(1) de contribuer la Caisse 5 de retraite de la Gendarmerie royale du Canada, 547. (1) Les sous-alinas 7(1)d)(iv) et (v) 1999, ch. 34, par. 174(1) de la mme loi sont remplacs par ce qui 10 suit : (iv) lorsque cette priode ou toute partie de celle-ci est postrieure 1999, mais antrieure au 1er janvier 2004, de la manire et aux taux indiqus au paragraphe 5(1), dans sa version au 31 dcembre 2003, 15 relativement cette priode ou cette partie de priode, (v) lorsque cette priode ou toute partie de celle-ci est postrieure 2003, mais antrieure au 1er janvier 2013, de la 20 manire et aux taux dtermins au titre du paragraphe 5(2), dans sa version au 31 dcembre 2012, relativement cette priode ou cette partie de priode, (vi) lorsque cette priode ou toute partie 25 de celle-ci est postrieure 2012, de la manire prvue au paragraphe 5(1) et aux taux que le Conseil du Trsor dtermine au titre de ce paragraphe, relativement cette 30 priode ou cette partie de priode, (2) Les sous-alinas 7(1)e)(iv) et (v) de la mme loi sont remplacs par ce qui suit : (iv) lorsque cette priode ou toute partie de celle-ci est postrieure 1999, mais antrieure au 1er janvier 2004, de la 35 manire et aux taux indiqus au paragraphe 5(1), dans sa version au 31 dcembre 2003, relativement cette priode ou cette partie de priode, (v) lorsque cette priode ou toute partie de 40 celle-ci est postrieure 2003, mais antrieure au 1er janvier 2013, de la manire et aux taux dtermins au titre du paragraphe 5(2), dans sa version au 31 dcembre 2012, relativement cette p- 45 riode ou cette partie de priode,
1999, ch. 34, par. 174(1)

1999, c. 34, s. 174(1)

547. (1) Subparagraphs 7(1)(d)(iv) and (v) of the Act are replaced by the following: (iv) if that period or any portion of it was 10 after 1999 but before January 1, 2004, in the manner and at the rates set out in subsection 5(1), as it read on December 31, 2003, in respect of that period or portion, (v) if that period or any portion of it was 15 after 2003 but before January 1, 2013, in the manner and at the rates determined under subsection 5(2), as it read on December 31, 2012, in respect of that 20 period or portion, and (vi) if that period or any portion of it was after 2012, in the manner set out in subsection 5(1) and at the rates determined  by the Treasury Board under that subsec-   tion, in respect of that period or portion, 25         (2) Subparagraphs 7(1)(e)(iv) and (v) of the Act are replaced by the following: (iv) if that period or any portion of it was after 1999 but before January 1, 2004, in the manner and at the rates set out in 30 subsection 5(1), as it read on December 31, 2003, in respect of that period or portion, (v) if that period or any portion of it was after 2003 but before January 1, 2013, in the manner and at the rates determined 35 under subsection 5(2), as it read on December 31, 2012, in respect of that period or portion, and

1999, c. 34, s. 174(1)

2011-2012          

Emploi et croissance (2012)  (vi) lorsque cette priode ou toute partie (vi) if that period or any portion of it was   de celle-ci est postrieure 2012, de la after 2012, in the manner set out in   manire prvue au paragraphe 5(1) et aux subsection 5(1) and at the rates determined   taux que le Conseil du Trsor dtermine au by the Treasury Board under that subsec-   titre de ce paragraphe, relativement cette 5 tion, in respect of that period or portion, 5   priode ou cette partie de priode, 548. Subsection 10(5) of the Act is replaced by the following: 548. Le paragraphe 10(5) de la mme loi est remplac par ce qui suit :

423

1999, c. 34, s. 177 Computation of average annual pay

1999, ch. 34, art. 177

(5) Pour lapplication des sous-alinas (5) For the purposes of subparagraphs Calcul de la (1)a)(ii) et (iii), une priode de service durant 10 solde annuelle (1)(a)(ii) and (iii), a period of service during moyenne which a person continues to be a member of the 10 laquelle une personne demeure membre de la Gendarmerie et est tenue par le paragraphe 5(2) Force and is required to make contributions under subsection 5(2), or was required to make de verser des contributions, ou tait tenue par contributions under subsection 5(5), (6) or (7) as les paragraphes 5(5), (6) ou (7), dans leur it read on December 31, 2012, is deemed to be a version au 31 dcembre 2012, den verser, est 15 period of pensionable service to his or her 15 rpute une priode de service ouvrant droit pension au crdit de cette personne. credit. 549. Subparagraphs 24(1)(b)(iv) and (v) of the Act are replaced by the following: (iv) if that period or any portion of it was after 1999 but before January 1, 2004, in 20 the manner and at the rates set out in subsection 5(1), as it read on December 31, 2003, in respect of that period or portion, (v) if that period or any portion of it was after 2003 but before January 1, 2013, in 25 the manner and at the rates determined under subsection 5(2), as it read on December 31, 2012, in respect of that period or portion, and (vi) if that period or any portion of it was 30 after 2012, in the manner set out in subsection 5(1) and at the rates determined  by the Treasury Board under that subsec-    tion, in respect of that period or portion,         549. Les sous-alinas 24(1)b)(iv) et (v) de la mme loi sont remplacs par ce qui suit : (iv) lorsque cette priode ou toute partie 20 de celle-ci est postrieure 1999, mais antrieure au 1er janvier 2004, de la manire et aux taux indiqus au paragraphe 5(1), dans sa version au 31 dcembre 2003, relativement cette priode ou cette 25 partie de priode, (v) lorsque cette priode ou toute partie de celle-ci est postrieure 2003, mais antrieure au 1er janvier 2013, de la manire et aux taux dtermins au titre 30 du paragraphe 5(2), dans sa version au 31 dcembre 2012, relativement cette priode ou cette partie de priode, (vi) lorsque cette priode ou toute partie de celle-ci est postrieure 2012, de la 35 manire prvue au paragraphe 5(1) et aux taux que le Conseil du Trsor dtermine au titre de ce paragraphe, relativement cette priode ou cette partie de priode,
1999, ch. 34, par. 190(1)

1999, c. 34, s. 190(1)

1999, c. 34, s. 192

550. Paragraphs 25.1(2)(b) and (c) of the 35 550. Les alinas 25.1(2)b) et c) de la mme 40 1999, ch. 34, art. 192 loi sont remplacs par ce qui suit : Act are replaced by the following: (b) three persons appointed from among persons required to contribute to the Royal Canadian Mounted Police Pension Fund who b) trois personnes choisies parmi celles qui sont tenues de contribuer la Caisse de retraite de la Gendarmerie royale du Canada et qui sont proposes par un organisme qui, 45 de lavis du ministre, les reprsente;

424

Jobs and Growth, 2012 are nominated for appointment by a body that, in the Ministers opinion, represents such persons; (c) two persons appointed from among persons required to contribute to the Royal 5 Canadian Mounted Police Pension Fund; and c) deux personnes choisies parmi celles qui sont tenues de contribuer la Caisse de retraite de la Gendarmerie royale du Canada;

60-61 ELIZ. II

2009, c. 13, s. 8(1)

551. (1) Paragraph 26.1(1)(a) of the Act is replaced by the following: (a) fixing an annual rate of pay for the purposes of subsection 5(5) or paragraph 10 10(4)(b) or prescribing the manner of determining the annual rate of pay;

551. (1) Lalina 26.1(1)a) de la mme loi 2009, ch. 13, 5 par. 8(1) est remplac par ce qui suit : a) fixer un taux de solde annuel pour lapplication du paragraphe 5(5) ou de lalina 10(4)b) ou prvoir son mode de dtermination; (2) Lalina 26.1(1)c.1) de la mme loi est 10 1999, ch. 34, par. 194(2) remplac par ce qui suit : c.1) fixer un nombre dheures par semaine ou de jours par anne pour lapplication du paragraphe 5(6), des divisions 6b)(ii)(F.1), 15 (M) et (N) et de lalina 7(1)i);
1999, ch. 34, art. 195

1999, c. 34, s. 194(2)

(2) Paragraph 26.1(1)(c.1) of the Act is replaced by the following: (c.1) prescribing the number of hours per 15 week and the number of days per year for the purposes of subsection 5(6), clauses 6(b)(ii)(F.1), (M) and (N) and paragraph 7(1)(i);

1999, c. 34, s. 195

552. Paragraphs 27(1)(d) and (e) of the 20 552. Les alinas 27(1)d) et e) de la mme Act are replaced by the following: loi sont remplacs par ce qui suit : (d) if that period or any portion of it was after 1999 but before January 1, 2004, in the manner and at the rates set out in subsection 5(1), as it read on December 31, 2003, in 25 respect of that period or portion, (e) if that period or any portion of it was after 2003 but before January 1, 2013, in the manner and at the rates determined under subsection 5(2), as it read on December 31, 30 2012, in respect of that period or portion, and (f) if that period or any portion of it was after 2012, in the manner set out in subsection 5(1) and at the rates determined by the Treasury  Board under that subsection, in respect of that 35   period or portion,         Consequential Amendment to the Special Retirement Arrangements Act 553. Paragraph 11(3)(c) of the Special Retirement Arrangements Act is replaced by the following: d) lorsque cette priode ou toute partie de celle-ci est postrieure 1999, mais antrieure au 1er janvier 2004, de la manire et 20 aux taux indiqus au paragraphe 5(1), dans sa version au 31 dcembre 2003, relativement cette priode ou partie de priode; e) lorsque cette priode ou toute partie de celle-ci est postrieure 2003, mais ant- 25 rieure au 1er janvier 2013, de la manire et aux taux dtermins au titre du paragraphe 5(2), dans sa version au 31 dcembre 2012, relativement cette priode ou partie de 30 priode; f) lorsque cette priode ou toute partie de celle-ci est postrieure 2012, de la manire prvue au paragraphe 5(1) et aux taux que le Conseil du Trsor dtermine au titre de ce paragraphe, relativement cette priode ou 35 cette partie de priode. Modification corrlative la Loi sur les rgimes de retraite particuliers 553. Lalina 11(3)c) de la Loi sur les rgimes de retraite particuliers est remplac par ce qui suit :

1992, c. 46, Sch. I 2002, c. 17, s. 29(2)

1992, ch. 46, ann. I 2002, ch. 17, par. 29(2)

2011-2012

Emploi et croissance (2012) (c) subsection 5(5) of the Royal Canadian Mounted Police Superannuation Act; or Coming into Force c) soit le paragraphe 5(5) de la Loi sur la pension de retraite de la Gendarmerie royale du Canada; Entre en vigueur

425

January 1, 2013

554. (1) Subject to subsection (2), this 554. (1) Sous rserve du paragraphe (2), 1er janvier 2013 er Division comes into force or is deemed to la prsente section entre en vigueur le 1 5 have come into force on January 1, 2013. 5 janvier 2013 ou est rpute tre entre en vigueur cette date. (2) Subsection 467(4) and section 468 come into force on a day to be fixed by order of the Governor in Council. DIVISION 24 (2) Le paragraphe 467(4) et larticle 468 entrent en vigueur la date fixe par dcret. SECTION 24 LOI SUR LAGENCE DU REVENU DU CANADA
1999, ch. 17; 2005, ch. 38, art. 35 Dcret

Order in council

1999, c. 17; 2005, c. 38, s. 35

CANADA REVENUE AGENCY ACT

555. (1) Paragraph 51(1)(d) of the Canada 555. (1) Lalina 51(1)d) de la Loi sur 10 Revenue Agency Act is replaced by the 10 lAgence du revenu du Canada est remplac following: par ce qui suit : (d) after consulting with the President of the Treasury Board, determine and regulate the pay to which persons employed by the Agency are entitled for services rendered, 15 the hours of work and leave of those persons and any related matters; (2) Paragraph 51(1)(h) of the Act is replaced by the following: (h) after consulting with the President of the 20 Treasury Board, determine and regulate the payments that may be made to Agency employees by way of reimbursement for travel or other expenses and by way of allowances in respect of expenses and condi- 25 tions arising out of their employment; and
2003, c. 22, s. 99

d) aprs consultation du prsident du Conseil du Trsor, dterminer et rglementer les traitements auxquels ont droit ses employs, 15 leurs horaires et leurs congs, ainsi que les questions connexes; (2) Lalina 51(1)h) de la mme loi est remplac par ce qui suit : h) aprs consultation du prsident du Conseil 20 du Trsor, dterminer et rglementer les indemnits verser aux employs soit pour des frais de dplacement ou autres, soit pour des dpenses ou en raison de circonstances 25 lies leur emploi; 556. Larticle 58 de la mme loi est remplac par ce qui suit :
2003, ch. 22, art. 99

556. Section 58 of the Act is replaced by the following:

Negotiation of collective agreements

Ngociation des 58. Before entering into collective bargain58. LAgence doit faire approuver son manconventions ing with the bargaining agent for a bargaining 30 dat de ngociation par le prsident du Conseil collectives unit composed of Agency employees, the du Trsor avant dentamer des ngociations 30 Agency must have its negotiating mandate collectives avec lagent ngociateur dune unit de ngociation compose demploys de lAapproved by the President of the Treasury gence. Board.

426
SCHEDULE 1 (Section 179)

Jobs and Growth, 2012 Schedule 1

ANNEXE 1 (article 179) ANNEXE (article 2 et alina 28(1)b))

60-61 ELIZ. II

SCHEDULE (Section 2 and paragraph 28(1)(b)) A territory in the City of Windsor, County of Essex, Province of Ontario, confined within the boundaries described as follows: Commencing at the intersection of the north limit of Broadway Street and the west limit of Ojibway Parkway, being the northwest corner of Part 5 on Plan 12R-3890 deposited in the Land Registry Office for the Land Titles Division of Essex; Thence in a westerly direction along the north limit of Broadway Street as described in PIN 01267-0538 LT, PIN 01267-0539 LT, PIN 01268-0232 LT and PIN 01269-0257 LT, recorded in the Land Registry Office for the Land Titles Division of Essex, to a point in the east limit of Sandwich Street, being the northeast corner of Part 6 on Plan 12R-23977 deposited in the Land Registry Office for the Land Titles Division of Essex; Thence continuing in a westerly direction along the southerly limits of Parts 7, 4, 3, 2 and 1 on Plan 12R-23977 deposited in the Land Registry Office for the Land Titles Division of Essex to the east limit of the Windsor Port Authority property as described in PIN 01590-0011 LT recorded in the Land Registry Office for the Land Titles Division of Essex; Thence in a northerly direction along the east limit of the Windsor Port Authority property as described in PIN 01590-0011 LT recorded in the Land Registry Office for the Land Titles Division of Essex and being the east limit of part of Part 1 and Part 2 on Plan 12R-6460 deposited in the Land Registry Office for the Land Titles Division of Essex; Thence continuing in a northerly direction along the east limit of the Windsor Port Authority property, which follows the west limit of Part 4 on Plan 12R-19751 deposited in the Land Registry Office for the Land Titles Division of Essex to the production westerly of the south limit of McKee Street, being the northwest corner of Part 4 on Plan 12R-19751 deposited in the Land Registry Office for the Land Titles Division of Essex; Thence continuing in a northerly direction to a point, being the southwest corner of the property described in PIN 01553-0362 LT recorded in the Land Registry Office for the Land Titles Division of Essex and being the westerly production of the north limit of McKee Street; Thence continuing in a northerly direction along the east limit of the Windsor Port Authority property, which follows the west limit of the property described in PIN 01553-0362 LT recorded in the Land Registry Office for the Land Titles Division of Essex to the northwest corner of the property described in PIN 01553-0362 LT recorded in the Land Registry Office for the Land Titles Division of Essex; Thence in an easterly direction along an arbitrary line to the northwest corner of Prospect Avenue as described in PIN 01553-0342 LT recorded in the Land Registry Office for the Land Titles Division of Essex;

Un territoire dans la ville de Windsor, comt dEssex, province dOntario, compris dans les limites dcrites ci-dessous : Commenant lintersection de la limite nord de la rue Broadway et de la limite ouest de la promenade Ojibway, qui est le coin nordouest de la partie 5 sur le Plan 12R-3890, dpos la Division des titres de bien-fonds du Bureau denregistrement dEssex; De l en direction ouest le long de la limite nord de la rue Broadway, selon la description dans PIN 01267-0538 LT, PIN 01267-0539 LT, PIN 01268-0232 LT et PIN 01269-0257 LT, lesquels sont enregistrs la Division des titres de bien-fonds du Bureau denregistrement dEssex, jusqu un point situ sur la limite est de la rue Sandwich, qui est le coin nord-est de la partie 6 sur le Plan 12R-23977, dpos la Division des titres de bien-fonds du Bureau denregistrement dEssex; De l en direction ouest le long de la limite sud des parties 7, 4, 3, 2 et 1 sur le Plan 12R-23977, dpos la Division des titres de bienfonds du Bureau denregistrement dEssex, jusqu la limite est des terrains de lAdministration portuaire de Windsor, selon la description dans PIN 01590-0011 LT, enregistr la Division des titres de bien-fonds du Bureau denregistrement dEssex; De l en direction nord le long de la limite est des terrains de lAdministration portuaire de Windsor, selon la description dans PIN 01590-0011 LT, enregistr la Division des titres de bien-fonds du Bureau denregistrement dEssex, qui est la limite est de la parcelle de la partie 1 et de la partie 2, sur le Plan 12R-6460 dpos la Division des titres de bien-fonds du Bureau denregistrement dEssex; De l en direction nord le long de la limite est des terrains de lAdministration portuaire de Windsor qui suit la limite ouest de la partie 4 sur le Plan 12R-19751, dpos la Division des titres de bien-fonds du Bureau denregistrement dEssex, jusquau prolongement ouest de la limite sud de la rue McKee, qui est le coin nordouest de la partie 4 sur le Plan 12R-19751 dpos la Division des titres de bien-fonds du Bureau denregistrement dEssex; De l en direction nord jusqu un point, qui est le coin sud-ouest de la proprit dcrite dans PIN 01553-0362 LT, enregistr la Division des titres de bien-fonds du Bureau denregistrement dEssex, et qui est le prolongement ouest de la limite nord de la rue McKee; De l en direction nord le long de la limite est des terrains de lAdministration portuaire de Windsor, qui suit la limite ouest de la proprit dcrite dans PIN 01553-0362 LT, enregistr la Division des titres de bien-fonds du Bureau denregistrement dEssex, jusquau coin nord-ouest de la proprit dcrite dans PIN 01553-0362 LT, enregistr la Division des titres de bien-fonds du Bureau denregistrement dEssex; De l en direction est le long dune ligne arbitraire jusquau coin nord-ouest de lavenue Prospect, selon la description dans PIN 01553-0342 LT, enregistr la Division des titres de bien-fonds du Bureau denregistrement dEssex;

2011-2012

Emploi et croissance (2012) Annexe 1

427

Thence continuing in an easterly direction along the north limit of Prospect Avenue to the northeast corner of Prospect Avenue as described in PIN 01553-0342 LT recorded in the Land Registry Office for the Land Titles Division of Essex; Thence continuing in an easterly direction along the easterly production of the north limit of Prospect Avenue to the east limit of Sandwich Street to a point which is the northeast corner of the property described in PIN 01553-0378 LT recorded in the Land Registry Office for the Land Titles Division of Essex; Thence in a southerly direction along the east limit of Sandwich Street as described in PIN 01553-0378 LT recorded in the Land Registry Office for the Land Titles Division of Essex to a point in the southerly limit of Ojibway Parkway, being the northwest corner of Part 1 on Plan 12R-15499 deposited in the Land Registry Office for the Land Titles Division of Essex; Thence in a southeasterly and southerly direction along the southwesterly and westerly limit of Ojibway Parkway as described in PIN 01258-0314 LT, PIN 01258-0321 LT, PIN 01258-0295 LT and PIN 01267-0427 LT recorded in the Land Registry Office for the Land Titles Division of Essex to the point of commencement.

De l en direction est le long de la limite nord de lavenue Prospect jusquau coin nord-est de lavenue Prospect, selon la description dans PIN 01553-0342 LT, enregistr la Division des titres de bienfonds du Bureau denregistrement dEssex; De l en direction est le long du prolongement est de la limite nord de lavenue Prospect jusqu la limite est de la rue Sandwich, et un point qui est le coin nord-est de la proprit dcrite dans PIN 01553-0378 LT, enregistr la Division des titres de bien-fonds du Bureau denregistrement dEssex; De l en direction sud le long de la limite est de la rue Sandwich, selon la description dans PIN 01553-0378 LT, enregistr la Division des titres de bien-fonds du Bureau denregistrement dEssex, jusqu un point de la limite sud de la promenade Ojibway, qui est le coin nord-ouest de la partie 1 sur le Plan 12R-15499 dpos la Division des titres de bien-fonds du Bureau denregistrement dEssex; De l en direction sud-est et sud le long de la limite sud-ouest et ouest de la promenade Ojibway, selon la description dans PIN 01258-0314 LT, PIN 01258-0321 LT, PIN 01258-0295 LT et PIN 01267-0427 LT, lesquels sont enregistrs la Division des titres de bien-fonds du Bureau denregistrement dEssex, jusquau point de dpart.

428

Jobs and Growth, 2012 Schedule 2

SCHEDULE 2 (Section 331)

60-61 ELIZ. II

SCHEDULE (Section 3, subsections 4(1) and (3), 5(1) and 6(1), section 8, subsections 9(1), 10(1), 12(1), 13(1), 15(1), 16(1), 17(1) and 19(1), section 20, paragraphs 28(1)(e) and 28(2)(b) and (c) and subsections 29(2) to (4)) NAVIGABLE WATERS PART 1 OCEANS AND LAKES

Item 1.

Column 1 Name Arctic Ocean

Column 2 Approximate Location 800000 N, 1400000 W

Column 3 Description All waters from the outer limit of the territorial sea up to the higher high water mean tide water level and includes all connecting waters up to an elevation intersecting with that level All waters from the outer limit of the territorial sea up to the higher high water mean tide water level and includes all connecting waters up to an elevation intersecting with that level The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways

2.

Pacific Ocean

500000 N, 1350000 W

3.

Powell Lake

500459 N, 1242500 W

4.

Williston Lake

555755 N, 1235337 W

5.

Pitt Lake

492500 N, 1223259 W

6.

Harrison Lake

492605 N, 1214835 W

7.

Great Bear Lake

655000 N, 1204506 W

8.

Kamloops Lake

504359 N, 1203759 W

9.

Okanagan Lake

494500 N, 1194359 W

10.

Little Shuswap Lake

505059 N, 1193759 W

2011-2012 Column 1 Name Shuswap Lake

Emploi et croissance (2012) Annexe 2 Column 2 Approximate Location 505559 N, 1191659 W Column 3 Description

429

Item 11.

12.

Mara Lake

504659 N, 1185959 W

13.

Lake Revelstoke

512509 N, 1182746 W

14.

Kinbasket Lake

520759 N, 1182700 W

The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways

15.

Lower Arrow Lake

494500 N, 1180700 W

16.

Upper Arrow Lake

503459 N, 1175659 W

17.

Kootenay Lake

494000 N, 1165400 W

18.

Great Slave Lake

613000 N, 1140004 W

19.

Lake Athabasca

590000 N, 1103000 W

20.

Lake Winnipegosis

522859 N, 995859 W

21.

Lake Manitoba

502542 N, 981630 W

22.

Lake Winnipeg

520754 N, 971539 W

23.

Baker Lake

641000 N, 952959 W

24.

Lake of the Woods

490141 N, 943749 W

430 Column 1 Name Eagle Lake

Jobs and Growth, 2012 Schedule 2 Column 2 Approximate Location 494053 N, 930411 W Column 3 Description

60-61 ELIZ. II

Item 25.

26.

Rainy Lake

483812 N, 930152 W

27.

Nipigon Lake

495000 N, 882959 W

28.

Lake Superior

481956 N, 870554 W

The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways

29.

Lake St. Clair

422401 N, 823727 W

30.

Lake Huron

443826 N, 814604 W

31.

Lake Erie

422714 N, 810716 W

32.

Nipissing Lake

461602 N, 794713 W

33.

Joseph Lake

451130 N, 794445 W

34.

Little Lake

444906 N, 794247 W

35.

Gloucester Pool

445041 N, 794235 W

36.

Cain Lake

445438 N, 793722 W

37.

Rosseau Lake

451025 N, 793553 W

38.

Muskoka Lake

450312 N, 792828 W

2011-2012 Column 1 Name Timiskaming Lake

Emploi et croissance (2012) Annexe 2 Column 2 Approximate Location 470752 N, 792645 W Column 3 Description

431

Item 39.

40.

Sparrow Lake

444906 N, 792346 W

41.

Lake Couchiching

443951 N, 792234 W

42.

Lake Simcoe

442524 N, 792216 W

The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways

43.

Vernon Lake

451946 N, 791749 W

44.

Mary Lake

451439 N, 791530 W

45.

Fairy Lake

451943 N, 791050 W

46.

Peninsula Lake

452020 N, 790607 W

47.

Lake of Bays

451404 N, 790302 W

48.

Canal Lake

443402 N, 790237 W

49.

Mitchell Lake

443425 N, 785701 W

50.

Lake Scugog

441100 N, 785126 W

51.

Balsam Lake

443449 N, 785029 W

52.

Cameron Lake

443307 N, 784539 W

432 Column 1 Name Sturgeon Lake

Jobs and Growth, 2012 Schedule 2 Column 2 Approximate Location 442827 N, 784119 W Column 3 Description

60-61 ELIZ. II

Item 53.

54.

Pigeon Lake

442925 N, 782950 W

55.

Little Bald Lake

443428 N, 782454 W

56.

Buckhorn Lake

442904 N, 782344 W

The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways

57.

Chemong Lake

442318 N, 782333 W

58.

Big Bald Lake

443435 N, 782310 W

59.

Upper Chemong Lake

442852 N, 782039 W

60.

Lower Buckhorn Lake

443303 N, 781614 W

61.

Katchewanooka Lake

442715 N, 781549 W

62.

Lovesick Lake

443325 N, 781400 W

63.

Clear Lake

443055 N, 781138 W

64.

Fairy Lake

443254 N, 781013 W

65.

Rice Lake

441117 N, 780944 W

66.

Stony Lake

443345 N, 780631 W

2011-2012 Column 1 Name Big Duck Pond

Emploi et croissance (2012) Annexe 2 Column 2 Approximate Location 443325 N, 780542 W Column 3 Description

433

Item 67.

68.

Duck Pond

443340 N, 780523 W

69.

Lake Ontario

434743 N, 775419 W

70.

Seymour Lake

442305 N, 774835 W

The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways

71.

Colonel By Lake

441829 N, 762544 W

72.

Loon Lake

443641 N, 762316 W

73.

Pollywog Lake

443639 N, 762210 W

74.

Mosquito Lake

443606 N, 762157 W

75.

Benson Lake

443521 N, 762111 W

76.

Dog Lake

442607 N, 762041 W

77.

Upper Rideau Lake

444057 N, 762011 W

78.

Opinicon Lake

443332 N, 761941 W

79.

Cranesnest Lake

442744 N, 761939 W

80.

Indian Lake

443531 N, 761937 W

434 Column 1 Name Newboro Lake

Jobs and Growth, 2012 Schedule 2 Column 2 Approximate Location 443753 N, 761903 W Column 3 Description

60-61 ELIZ. II

Item 81.

82.

Clear Lake

443619 N, 761843 W

83.

Cranberry Lake

442621 N, 761824 W

84.

Sand Lake

443406 N, 761541 W

The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways

85.

Little Cranberry Lake

442837 N, 761535 W

86.

Whitefish Lake

443056 N, 761422 W

87.

Lost Lake

444408 N, 761336 W

88.

Long Island Lake

444416 N, 761322 W

89.

Adams Lake

444842 N, 761246 W

90.

Big Rideau Lake

444614 N, 761244 W

91.

Little Lake

444339 N, 761036 W

92.

Lower Rideau Lake

445158 N, 760707 W

93.

Dows Lake

452340 N, 754205 W

94.

Lac des Deux Montagnes

452659 N, 735959 W

2011-2012 Column 1 Name Lac Memphrmagog

Emploi et croissance (2012) Annexe 2 Column 2 Approximate Location 450834 N, 721608 W Column 3 Description

435

Item 95.

96.

Lac Saint-Jean

483540 N, 720148 W

97.

Atlantic Ocean

430000 N, 630000 W

98.

Bras dOr Lake

455136 N, 604644 W

99.

Great Bras dOr Lake

460324 N, 604203 W

100.

Lake Melville

534055 N, 594455 W

The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways All waters from the outer limit of the territorial sea up to the higher high water mean tide water level and includes all connecting waters up to an elevation intersecting with that level The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways The lakes water boundary includes the mouths of all connecting waterways

PART 2 RIVERS AND RIVERINES

Item 1.

Column 1 Name Yukon River

Column 2 Column 3 Approximate Downstream Point Approximate Upstream Point 644057 N, 1410000 W 604157 N, 1350234 W

Column 4 Description From the rapids near the dam in Whitehorse to the CanadaU.S. border From Great Slave Lake to the Arctic Ocean From the confluence with the Babine River to the Pacific Ocean From the Overland Falls to the Pacific Ocean From Pitt Lake to the Fraser River From Harrison Lake to the Fraser River

2. 3.

Mackenzie River Skeena River

692059 N, 1335410 W 540100 N, 1300612 W

610331 N, 1163322 W 554153 N, 1274140 W

4. 5. 6.

Fraser River Pitt River Harrison River

490610 N, 1231759 W 491343 N, 1224603 W 491351 N, 1215643 W

530142 N, 1191354 W 492106 N, 1223635 W 491842 N, 1214812 W

436 Column 1 Name Thompson River South Thompson River Kootenay River Columbia River Bow River Peace River Athabasca River

Jobs and Growth, 2012 Schedule 2 Column 2 Column 3 Approximate Downstream Point Approximate Upstream Point 501359 N, 1213459 W 504050 N, 1202018 W 491856 N, 1173908 W 490000 N, 1173759 W 495605 N, 1114119 W 590001 N, 1112447 W 584000 N, 1104959 W 504050 N, 1202018 W 504938 N, 1194201 W 493732 N, 1165636 W 520430 N, 1183358 W 511308 N, 1144228 W 560052 N, 1221146 W 524409 N, 1175717 W Column 4 Description

60-61 ELIZ. II

Item 7. 8. 9. 10. 11. 12. 13.

From South Thompson River to the Fraser River From Little Shuswap Lake to the Thompson River From Kootenay Lake to the Columbia River From Kinbasket Lake to the CanadaU.S. border From Ghost Lake to the South Saskatchewan River From Williston Lake to the Slave River From the confluence with Whirlpool River to Lake Athabasca From the confluence with Ram River to the confluence with the South Saskatchewan River From the confluence of the Bow River and Oldman River to the confluence with the North Saskatchewan River From the Shellmouth Dam to the Red River From the CanadaU.S. Border to Lake Winnipeg From Lake of the Woods to Lake Winnipeg From Rainy Lake to Lake of the Woods From Lake Superior to Lake Huron From Lake St. Clair to Lake Erie From Lake Huron to Lake St. Clair From Lake Nipissing to Lake Huron From the Kwetabohigan Rapids to Hudson Bay

14.

North Saskatchewan River

531500 N, 1050501 W

522235 N, 1152405 W

15.

South Saskatchewan River

531500 N, 1050501 W

495605 N, 1114119 W

16. 17. 18. 19. 20. 21.

Assiniboine River Red River Winnipeg River Rainy River St. Marys River Detroit River

495308 N, 970741 W 502312 N, 964758 W 503754 N, 961913 W 485020 N, 944108 W 460334 N, 835644 W 420454 N, 830732 W

505835 N, 1012426 W 490002 N, 971343 W 494559 N, 943039 W 483654 N, 932111 W 463113 N, 843708 W 422106 N, 825525 W

22. 23. 24.

St. Clair River French River Moose River

423653 N, 823059 W 455628 N, 805405 W 512315 N, 802154 W

430010 N, 822513 W 461231 N , 794903 W 510809 N, 805020 W

2011-2012 Column 1 Name Severn River Grand River Holland River East Branch Holland River Humber River Welland Canal

Emploi et croissance (2012) Annexe 2 Column 2 Column 3 Approximate Downstream Point Approximate Upstream Point 444813 N, 794312 W 425118 N, 793440 W 441021 N, 793054 W 444439 N, 792021 W 430813 N, 801609 W 440735 N, 793015 W Column 4 Description

437

Item 25. 26. 27.

From Lake Couchiching to Lake Huron From the dam at Brantford to Lake Erie From the bridge of the Queensville Side Road to Lake Simcoe From the bridge of Bridge Street to Lake Simcoe From the rapids at Old Mill to Lake Ontario Connecting two parts of the Otonabee River at Peterborough From Fairy Lake to Mara Lake From Canal Lake to Lake Simcoe From Peninsula Lake to Fairy Lake From Lake Erie to Lake Ontario Connecting parts of the Trent-Severn Waterway From Balsam Lake to Cameron Lake From Lake Scugog to Canal Lake From Cameron Lake to Sturgeon Lake From a dam in Omemee to Pigeon Lake Connecting two parts of the Otonabee River at Peterborough From Clear Lake to Rice Lake Connecting two parts of Lake Ontario From Rice Lake to Lake Ontario

28. 29. 30.

441210 N, 793052 W 433755 N, 792819 W 431441 N, 791260 W

440646 N, 793244 W 433908 N, 792944 W 425201 N, 791506 W

31. 32. 33. 34. 35. 36. 37. 38. 39. 40.

North Branch of Muskoka River Talbot River / Trent Canal The Canal Niagara River Trent Canal Rosedale River Scugog River Fenelon River Pigeon River Trent Canal

451439 N, 791530 W 442815 N, 790948 W 452006 N, 790843 W 431543 N, 790423 W 443459 N, 790034 W 443413 N, 784557 W 442406 N, 784500 W 443137 N, 784341 W 442148 N, 783054 W 441757 N, 781884 W

451842 N, 791146 W 443205 N, 790408 W 452024 N, 790757 W 425318 N, 785443 W 443439 N, 785339 W 443424 N, 784746 W 442341 N, 784505 W 443213 N, 784430 W 441756 N, 783320 W 442112 N, 781732 W

41. 42. 43.

Otonabee River Murray Canal Trent River / Canal

442558 N, 781623 W 440204 N, 774029 W 440559 N, 773418 W

440912 N, 781351 W 440338 N, 773502 W 442343 N, 775213 W

438 Column 1 Name Petawawa River

Jobs and Growth, 2012 Schedule 2 Column 2 Column 3 Approximate Downstream Point Approximate Upstream Point 455438 N, 771530 W 455302 N, 772327 W Column 4 Description

60-61 ELIZ. II

Item 44.

45. 46. 47. 48.

Cataraqui River River Styx Stevens Creek Tay River / Canal

441359 N, 762800 W 442117 N, 762332 W 443641 N, 762316 W 445243 N, 760646 W

442536 N, 761828 W 442221 N, 762048 W 443728 N, 762138 W 445349 N, 761532 W

From the confluence with Barron River to the Ottawa River From Cranberry Lake to Lake Ontario From Cataraqui River to Colonel By Lake From Loon Lake to Newboro Lake From the Peter Street bridge in Perth to the Lower Rideau Lake Connecting the Rideau River at Mooneys Bay to the Ottawa River From Lower Rideau Lake to the Ottawa River From the bridge of Highway 43 to the Rideau River From Timiskaming Lake to the St. Lawrence River Branch of the St. Lawrence River Branch of the St. Lawrence River Branch of the St. Lawrence River Branch of the St. Lawrence River From the CanadaU.S. border to the St. Lawrence River From the Shawinigan Dam to the St. Lawrence River From Lac Saint-Jean to the St. Lawrence River From the Mactaquac Dam to the Atlantic Ocean From Lake Ontario to the Atlantic Ocean

49.

Rideau Canal

452534 N, 754152 W

452211 N, 754155 W

50. 51.

Rideau River Kemptville Creek

452627 N, 754147 W 450320 N, 753915 W

445158 N, 760707 W 450139 N, 753829 W

52. 53. 54. 55. 56. 57.

Ottawa River

453359 N, 742311 W

470752 N, 792645 W 451856 N, 735424 W 453001 N, 733254 W 453158 N, 735305 W 452659 N, 735959 W 450048 N, 732035 W

Canal de Beauharnois 451341 N, 741012 W Lachine Canal 452550 N, 734125 W

Rivire des Mille-les 454146 N, 733200 W Rivire des Prairies Richelieu River 454230 N, 732843 W 460249 N, 730711 W

58. 59. 60. 61.

Rivire Saint-Maurice 462058 N, 723142 W Saguenay River Saint John River 480759 N, 694359 W 451600 N, 660400 W

463215 N, 724601 W 483510 N, 714609 W 455717 N, 665207 W 440658 N, 762843 W

Saint Lawrence River 494000 N, 642959 W

2011-2012 Column 1 Name LaHave River

Emploi et croissance (2012) Annexe 2 Column 2 Column 3 Approximate Downstream Point Approximate Upstream Point 441559 N, 641957 W 442322 N, 643153 W Column 4 Description From the rapids in Bridgewater to the Atlantic Ocean

439

Item 62.

440

Jobs and Growth, 2012 Schedule 2

ANNEXE 2 (article 331)

60-61 ELIZ. II

ANNEXE (article 3, paragraphes 4(1) et (3), 5(1) et 6(1), article 8, paragraphes 9(1), 10(1), 12(1), 13(1),15(1), 16(1), 17(1) et 19(1), article 20, alinas 28(1)e) et 28(2)b) et c) et paragraphes 29(2) et (4)) EAUX NAVIGABLES PARTIE 1 OCANS ET LACS

Article 1.

Colonne 1 Nom Ocan Arctique

Colonne 2 Emplacement approximatif 800000 N., 1400000 O.

Colonne 3 Description Toutes les eaux partir de la limite externe de la mer territoriale jusquau niveau de la ligne de la pleine mer suprieure de mare moyenne, incluant toutes les eaux communicantes jusqu lintersection de cette ligne. Toutes les eaux partir de la limite externe de la mer territoriale jusquau niveau de la ligne de la pleine mer suprieure de mare moyenne, incluant toutes les eaux communicantes jusqu lintersection de cette ligne. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants.

2.

Ocan Pacifique

500000 N., 1350000 O.

3.

Lac Powell

500459 N., 1242500 O.

4.

Lac Williston

555755 N., 1235337 O.

5.

Lac Pitt

492500 N., 1223259 O.

6.

Lac Harrison

492605 N., 1214835 O.

7.

Grand lac de lOurs

655000 N., 1204506 O.

8.

Lac Kamloops

504359 N., 1203759 O.

9.

Lac Okanagan

494500 N., 1194359 O.

2011-2012 Colonne 1 Nom Lac Little Shuswap

Emploi et croissance (2012) Annexe 2 Colonne 2 Emplacement approximatif 505059 N., 1193759 O. Colonne 3 Description

441

Article 10.

11.

Lac Shuswap

505559 N., 1191659 O.

12.

Lac Mara

504659 N., 1185959 O.

13.

Lac Revelstoke

512509 N., 1182746 O.

La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants.

14.

Lac Kinbasket

520759 N., 1182700 O.

15.

Lac Lower Arrow

494500 N., 1180700 O.

16.

Lac Upper Arrow

503459 N., 1175659 O.

17.

Lac Kootenay

494000 N., 1165400 O.

18.

Grand lac des Esclaves

613000 N., 1140004 O.

19.

Lac Athabasca

590000 N., 1103000 O.

20.

Lac Winnipegosis

522859 N., 995859 O.

21.

Lac Manitoba

502542 N., 981630 O.

22.

Lac Winnipeg

520754 N., 971539 O.

23.

Lac Baker

641000 N., 952959 O.

442 Colonne 1 Nom Lac des Bois

Jobs and Growth, 2012 Schedule 2 Colonne 2 Emplacement approximatif 490141 N., 943749 O. Colonne 3 Description

60-61 ELIZ. II

Article 24.

25.

Lac Eagle

494053 N., 930411 O.

26.

Lac la Pluie

483812 N., 930152 O.

27.

Lac Nipigon

495000 N., 882959 O.

La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants.

28.

Lac Suprieur

481956 N., 870554 O.

29.

Lac Sainte-Claire

422401 N., 823727 O.

30.

Lac Huron

443826 N., 814604 O.

31.

Lac ri

422714 N., 810716 O.

32.

Lac Nipissing

461602 N., 794713 O.

33.

Lac Joseph

451130 N., 794445 O.

34.

Lac Little

444906 N., 794247 O.

35.

Gloucester Pool

445041 N., 794235 O.

36.

Lac Cain

445438 N., 793722 O.

37.

Lac Rosseau

451025 N., 793553 O.

2011-2012 Colonne 1 Nom Lac Muskoka

Emploi et croissance (2012) Annexe 2 Colonne 2 Emplacement approximatif 450312 N., 792828 O. Colonne 3 Description

443

Article 38.

39.

Lac Timiskaming

470752 N., 792645 O.

40.

Lac Sparrow

444906 N., 792346 O.

41.

Lac Couchiching

443951 N., 792234 O.

La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants.

42.

Lac Simcoe

442524 N., 792216 O.

43.

Lac Vernon

451946 N., 791749 O.

44.

Lac Mary

451439 N., 791530 O.

45.

Lac Fairy

451943 N., 791050 O.

46.

Lac Peninsula

452020 N., 790607 O.

47.

Lac des Baies

451404 N., 790302 O.

48.

Lac Canal

443402 N., 790237 O.

49.

Lac Mitchell

443425 N., 785701 O.

50.

Lac Scugog

441100 N., 785126 O.

51.

Lac Balsam

443449 N., 785029 O.

444 Colonne 1 Nom Lac Cameron

Jobs and Growth, 2012 Schedule 2 Colonne 2 Emplacement approximatif 443307 N., 784539 O. Colonne 3 Description

60-61 ELIZ. II

Article 52.

53.

Lac Sturgeon

442827 N., 784119 O.

54.

Lac Pigeon

442925 N., 782950 O.

55.

Lac Little Bald

443428 N., 782454 O.

La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants.

56.

Lac Buckhorn

442904 N., 782344 O.

57.

Lac Chemong

442318 N., 782333 O.

58.

Lac Big Bald

443435 N., 782310 O.

59.

Lac Upper Chemong

442852 N., 782039 O.

60.

Lac Lower Buckhorn

443303 N., 781614 O.

61.

Lac Katchewanooka

442715 N., 781549 O.

62.

Lac Lovesick

443325 N., 781400 O.

63.

Lac Clear

443055 N., 781138 O.

64.

Lac Fairy

443254 N., 781013 O.

65.

Lac Rice

441117 N., 780944 O.

2011-2012 Colonne 1 Nom Lac Stony

Emploi et croissance (2012) Annexe 2 Colonne 2 Emplacement approximatif 443345 N., 780631 O. Colonne 3 Description

445

Article 66.

67.

Big Duck Pond

443325 N., 780542 O.

68.

Duck Pond

443340 N., 780523 O.

69.

Lac Ontario

434743 N., 775419 O.

La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants.

70.

Lac Seymour

442305 N., 774835 O.

71.

Lac Colonel By

441829 N., 762544 O.

72.

Lac Loon

443641 N., 762316 O.

73.

Lac Pollywog

443639 N., 762210 O.

74.

Lac Mosquito

443606 N., 762157 O.

75.

Lac Benson

443521 N., 762111 O.

76.

Lac Dog

442607 N., 762041 O.

77.

Lac Upper Rideau

444057 N., 762011 O.

78.

Lac Opinicon

443332 N., 761941 O.

79.

Lac Cranesnest

442744 N., 761939 O.

446 Colonne 1 Nom Lac Indian

Jobs and Growth, 2012 Schedule 2 Colonne 2 Emplacement approximatif 443531 N., 761937 O. Colonne 3 Description

60-61 ELIZ. II

Article 80.

81.

Lac Newboro

443753 N., 761903 O.

82.

Lac Clear

443619 N., 761843 O.

83.

Lac Cranberry

442621 N., 761824 O.

La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants.

84.

Lac Sand

443406 N., 761541 O.

85.

Lac Little Cranberry

442837 N., 761535 O.

86.

Lac Whitefish

443056 N., 761422 O.

87.

Lac Lost

444408 N., 761336 O.

88.

Lac Long Island

444416 N., 761322 O.

89.

Lac Adams

444842 N., 761246 O.

90.

Grand Lac Rideau

444614 N., 761244 O.

91.

Lac Little

444339 N., 761036 O.

92.

Lac Lower Rideau

445158 N., 760707 O.

93.

Lac Dows

452340 N., 754205 O.

2011-2012 Colonne 1 Nom Lac des Deux-Montagnes

Emploi et croissance (2012) Annexe 2 Colonne 2 Emplacement approximatif 452659 N., 735959 O. Colonne 3 Description

447

Article 94.

95.

Lac Memphrmagog

450834 N., 721608 O.

96.

Lac Saint-Jean

483540 N., 720148 O.

97.

Ocan Atlantique

430000 N., 630000 O.

La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. Toutes les eaux partir de la limite externe de la mer territoriale jusquau niveau de la ligne de la pleine mer suprieure de mare moyenne, incluant toutes les eaux communicantes jusqu lintersection de cette ligne. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants. La limite des eaux du lac inclut lembouchure de tous les autres cours deau communicants.

98.

Lac Bras-dOr

455136 N., 604644 O.

99.

Grand Lac Bras-dOr

460324 N., 604203 O.

100.

Lac Melville

534055 N., 594455 O.

PARTIE 2 RIVIRES ET FLEUVES Colonne 1 Nom Fleuve Yukon Colonne 2 Point en aval approximatif 644057 N., 1410000 O. Colonne 3 Point en amont approximatif 604157 N., 1350234 O. Colonne 4 Description partir des rapides prs du barrage Whitehorse jusqu la frontire Canada/.-U. partir du Grand lac des Esclaves jusqu locan Arctique Au confluent du fleuve Skeena et de la rivire Babine, jusqu locan Pacifique partir des chutes Overland jusqu locan Pacifique partir du lac Pitt jusquau fleuve Fraser partir du lac Harrison jusquau fleuve Fraser

Article 1.

2. 3.

Rivire Mackenzie Fleuve Skeena

692059 N., 1335410 O. 540100 N., 1300612 O.

610331 N., 1163322 O. 554153 N., 1274140 O.

4. 5. 6.

Fleuve Fraser Rivire Pitt Rivire Harrison

490610 N., 1231759 O. 491343 N., 1224603 O. 491351 N., 1215643 O.

530142 N., 1191354 O. 492106 N., 1223635 O. 491842 N., 1214812 O.

448
Colonne 1 Nom Rivire Thompson Rivire Thompson Sud Rivire Kootenay Fleuve Columbia Rivire Bow Rivire de la Paix Rivire Athabasca

Jobs and Growth, 2012 Schedule 2

Colonne 2 Point en aval approximatif 501359 N., 1213459 O. 504050 N., 1202018 O. 491856 N., 1173908 O. 490000 N., 1173759 O. 495605 N., 1114119 O. 590001 N., 1112447 O. 584000 N., 1104959 O. Colonne 3 Point en amont approximatif 504050 N., 1202018 O. 504938 N., 1194201 O. 493732 N., 1165636 O. 520430 N., 1183358 O. 511308 N., 1144228 O. 560052 N., 1221146 O. 524409 N., 1175717 O.

60-61 ELIZ. II
Colonne 4 Description partir de la rivire Thompson Sud jusquau fleuve Fraser partir du lac Little Shuswap jusqu la rivire Thompson partir du lac Kootenay jusquau fleuve Columbia partir du lac Kinbasket jusqu la frontire Canada/.-U. partir du lac Ghost jusqu la rivire Saskatchewan Sud partir du lac Williston jusqu la rivire des Esclaves Au confluent de la rivire Athabasca et de la rivire Whirlpool jusquau lac Athabasca Au confluent de la rivire Ram et de la rivire Saskatchewan Nord jusquau confluent de la rivire Saskatchewan Nord et de la rivire Saskatchewan Sud Au confluent de la rivire Bow et de la rivire Oldman jusquau confluent de la rivire Saskatchewan Nord et de la rivire Saskatchewan Sud partir du barrage Shellmouth jusqu la rivire Rouge partir de la frontire Canada/.-U. jusquau lac Winnipeg partir du lac des Bois jusquau lac Winnipeg partir du lac la Pluie jusquau lac des Bois partir du lac Suprieur jusquau lac Huron partir du lac Sainte-Claire jusquau lac ri partir du lac Huron jusquau lac Sainte-Claire partir du lac Nipissing jusquau lac Huron partir des rapides Kwetabohigan jusqu la baie dHudson partir du lac Couchiching jusquau lac Huron partir du barrage Brantford jusquau lac ri Du pont de la route Queensville Side jusquau lac Simcoe Du pont de la rue Bridge jusquau lac Simcoe

Article 7. 8. 9. 10. 11. 12. 13.

14.

Rivire Saskatchewan 531500 N., 1050501 O. Nord

522235 N., 1152405 O.

15.

Rivire Saskatchewan 531500 N., 1050501 O. Sud

495605 N., 1114119 O.

16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28.

Rivire Assiniboine Rivire Rouge Rivire Winnipeg Rivire la Pluie Rivire Sainte-Marie Rivire Dtroit Rivire Sainte-Claire Rivire des Franais Rivire Moose Rivire Severn Rivire La Grande

495308 N., 970741 O. 502312 N., 964758 O. 503754 N., 961913 O. 485020 N., 944108 O. 460334 N., 835644 O. 420454 N., 830732 O. 423653 N., 823059 O. 455628 N., 805405 O. 512315 N., 802154 O. 444813 N., 794312 O. 425118 N., 793440 O.

505835 N., 1012426 O. 490002 N., 971343 O. 494559 N., 943039 O. 483654 N., 932111 O. 463113 N., 843708 O. 422106 N., 825525 O. 430010 N., 822513 O. 461231 N., 794903 O. 510809 N., 805020 O. 444439 N., 792021 O. 430813 N., 801609 O. 440735 N., 793015 O. 440646 N., 793244 O.

Rivire Holland, bras Est 441021 N., 793054 O. Rivire Holland 441210 N., 793052 O.

2011-2012
Colonne 1 Nom Rivire Humber Canal Welland Rivire Muskoka, bras Nord Rivire Talbot / Canal Trent Le Canal Rivire Niagara Canal Trent Rivire Rosedale Rivire Scugog Rivire Fenelon Rivire Pigeon Canal Trent Rivire Otonabee Canal Murray Rivire Trent/Canal Rivire Petawawa Rivire Cataraqui Rivire Styx Ruisseau Stevens Rivire Tay/Canal Canal Rideau Rivire Rideau Ruisseau Kemptville Rivire des Outaouais Canal de Beauharnois Canal Lachine Rivire des Mille les

Emploi et croissance (2012) Annexe 2

Colonne 2 Point en aval approximatif 433755 N., 792819 O. 431441 N., 791260 O. 451439 N., 791530 O. 442815 N., 790948 O. 452006 N., 790843 O. 431543 N., 790423 O. 443459 N., 790034 O. 443413 N., 784557 O. 442406 N., 784500 O. 443137 N., 784341 O. 442148 N., 783054 O. 441757 N., 781884 O. 442558 N., 781623 O. 440204 N., 774029 O. 440559 N., 773418 O. 455438 N., 771530 O. 441359 N., 762800 O. 442117 N., 762332 O. 443641 N., 762316 O. 445243 N., 760646 O. 452534 N., 754152 O. 452627 N., 754147 O. 450320 N., 753915 O. 453359 N., 742311 O. 451341 N., 741012 O. 452550 N., 734125 O. 454146 N., 733200 O. Colonne 3 Point en amont approximatif 433908 N., 792944 O. 425201 N., 791506 O. 451842 N., 791146 O. 443205 N., 790408 O. 452024 N., 790757 O. 425318 N., 785443 O. 443439 N., 785339 O. 443424 N., 784746 O. 442341 N., 784505 O. 443213 N., 784430 O. 441756 N., 783320 O. 442112 N., 781732 O. 440912 N., 781351 O. 440338 N., 773502 O. 442343 N., 775213 O. 455302 N., 772327 O. 442536 N., 761828 O. 442221 N., 762048 O. 443728 N., 762138 O. 445349 N., 761532 O. 452211 N., 754155 O. 445158 N., 760707 O. 450139 N., 753829 O. 470752 N., 792645 O. 451856 N., 735424 O. 453001 N., 733254 O. 453158 N., 735305 O.

449
Colonne 4 Description partir des rapides Old Mill jusquau lac Ontario Relie le lac ri et le lac Ontario partir du lac Fairy jusquau lac Mara partir du lac Canal jusquau lac Simcoe partir du lac Peninsula jusquau lac Fairy partir du lac ri jusquau lac Ontario Relie certaines parties de la VoieNavigable-Trent-Severn partir du lac Balsam jusquau lac Cameron partir du lac Scugog jusquau lac Canal partir du lac Cameron jusquau lac Sturgeon partir dun barrage Omemee jusquau lac Pigeon Relie les deux parties de la rivire Otonabee Peterborough partir du lac Clear jusquau lac Rice Relie les deux parties du lac Ontario partir du lac Rice jusquau lac Ontario Au confluent de la rivire Barron et de la rivire des Outaouais partir du lac Cranberry jusquau lac Ontario partir de la rivire Cataraqui jusquau lac Colonel By partir du lac Loon jusquau lac Newboro partir du pont rue Peter Perth jusquau lac Lower Rideau Relie la rivire Rideau la baie Mooneys la rivire des Outaouais partir du lac Lower Rideau jusqu la rivire des Outaouais partir du pont de la route 43 jusqu la rivire Rideau partir du lac Timiskaming jusquau fleuve Saint-Laurent Bras du fleuve Saint-Laurent Bras du fleuve Saint-Laurent Bras du fleuve Saint-Laurent

Article 29. 30. 31. 32. 33. 34. 35. 36. 37. 38. 39. 40. 41. 42. 43. 44. 45. 46. 47. 48. 49. 50. 51. 52. 53. 54. 55.

450
Colonne 1 Nom Rivire des Prairies Rivire Richelieu

Jobs and Growth, 2012 Schedule 2

Colonne 2 Point en aval approximatif 454230 N., 732843 O. 460249 N., 730711 O. Colonne 3 Point en amont approximatif 452659 N., 735959 O. 450048 N., 732035 O.

60-61 ELIZ. II
Colonne 4 Description Bras du fleuve Saint-Laurent partir de la frontire Canada/.-U. jusquau fleuve SaintLaurent partir du barrage Shawinigan jusquau fleuve Saint-Laurent partir du lac Saint-Jean jusquau fleuve Saint-Laurent partir du barrage Mactaquac jusqu locan Atlantique partir du lac Ontario jusqu locan Atlantique partir des rapides Bridgewater jusqu locan Atlantique

Article 56. 57.

58. 59. 60. 61. 62.

Rivire Saint-Maurice Rivire Saguenay Rivire Saint John Fleuve Saint-Laurent Rivire LaHave

462058 N., 723142 O. 480759 N., 694359 O. 451600 N., 660400 O. 494000 N., 642959 O. 441559 N., 641957 O.

463215 N., 724601 O. 483510 N., 714609 O. 455717 N., 665207 O. 440658 N., 762843 O. 442322 N., 643153 O.

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Also available on the Parliament of Canada Web Site at the following address: Aussi disponible sur le site Web du Parlement du Canada l'adresse suivante : http://www.parl.gc.ca Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@pwgsc.gc.ca http://publications.gc.ca Disponible auprs de : Les ditions et Services de dpt Travaux publics et Services gouvernementaux Canada Ottawa (Ontario) K1A 0S5 Tlphone : 613-941-5995 ou 1-800-635-7943 Tlcopieur : 613-954-5779 ou 1-800-565-7757 publications@tpsgc.gc.ca http://publications.gc.ca