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Budget Implementation Act, 2021, No. 1 (S.C. 2021, c. 23)

Assented to 2021-06-29

PART 4Various Measures (continued)

DIVISION 18R.S., c. 1 (2nd Supp.)Customs Act (continued)

Amendments to the Act (continued)

 Subsection 45(1) of the Act is amended by adding the following in alphabetical order:

sold for export to Canada

sold for export to Canada has the meaning assigned by the regulations. (vendre pour exportation au Canada)

 Subsections 97.22(2) and (3) of the Act are replaced by the following:

  • Marginal note:Penalty or ascertained forfeiture

    (2) Any amount of money demanded as a penalty in a notice of assessment served under section 109.3 and any interest payable under section 109.5 or any amount of money demanded in a notice served under section 124 and any interest payable under subsection 124(6) is, from and after the time of service, a debt due to Her Majesty in right of Canada from the person on whom the notice is served and the person shall pay that amount on or before the prescribed day or request a decision of the Minister of Public Safety and Emergency Preparedness under section 131 within 90 days after the time of service.

  • Marginal note:Amounts demanded

    (3) Any amount of money demanded under paragraph 133(1)(c) or (1.1)(b) and any interest payable under subsection 133(7) is, from and after the time notice is served under subsection 131(2), a debt due to Her Majesty in right of Canada from the person who requested the decision and the person shall pay the amount so demanded on or before the prescribed day or, if the person appeals the decision of the Minister of Public Safety and Emergency Preparedness under section 135, give security satisfactory to that Minister.

 The portion of subsection 97.34(1) of the Act before paragraph (a) is replaced by the following:

Marginal note:Collection action delayed

  • 97.34 (1) If a person is liable for the payment of an amount under this Act, if an amount is demanded in a notice served under section 109.3 or 124, or if an amount is demanded under paragraph 133(1)(c) or subsection 133(1.1) in a notice served under subsection 131(2), the Minister must not, for the purpose of collecting the amount, take the following actions until the 91st day after, in the case of an amount owed under this Act, the day on which notice is given to the debtor or, in the case of an amount demanded in a notice served under section 109.3 or 124 or subsection 131(2), the prescribed day:

 Section 109.5 of the Act is replaced by the following:

Marginal note:Interest on penalties

109.5 A person on whom a notice of assessment of a penalty has been served under section 109.3 shall pay, in addition to the penalty, interest at the prescribed rate for the period beginning on the day after the prescribed day and ending on the day on which the penalty has been paid in full, calculated on the outstanding balance of the penalty.

 Subsection 124(6) of the Act is replaced by the following:

  • Marginal note:Interest

    (6) A person on whom a notice of ascertained forfeiture has been served shall pay, in addition to the amount set out in the notice, interest at the prescribed rate for the period beginning on the day after the prescribed day and ending on the day on which the amount is paid in full, calculated on the outstanding balance.

 Subsection 133(7) of the Act is replaced by the following:

  • Marginal note:Interest

    (7) If an amount of money is demanded under paragraph (1)(c) or (1.1)(b), the person to whom the demand is made shall pay the amount demanded together with interest at the prescribed rate for the period beginning on the day after the prescribed day and ending on the day on which the amount has been paid in full, calculated on the outstanding balance of the amount.

Coming into Force

Marginal note:Order in council

 The provisions of this Division come into force on a day or days to be fixed by order of the Governor in Council.

DIVISION 192020, c. 1Canada–United States–Mexico Agreement Implementation Act

 Section 16 of the Canada–United States–Mexico Agreement Implementation Act is replaced by the following:

Marginal note:Powers of Minister — Chapter 10 of Agreement

  • 16 (1) The Minister, with the concurrence of the Minister of Finance, may

    • (a) appoint panellists in accordance with paragraphs 2 and 3 of Annex 10-B.1 of the Agreement;

    • (b) appoint a committee member in accordance with paragraph 1 of Annex 10-B.3 of the Agreement; and

    • (c) propose the names of individuals for a roster referred to in Annex 10-B.1 or 10-B.3 of the Agreement.

  • Marginal note:Powers of Minister — Chapter 31 of Agreement

    (2) The Minister may

    • (a) appoint panellists in accordance with Article 31.9 of the Agreement;

    • (b) propose the names of individuals for a roster referred to in Article 31.8 of the Agreement; and

    • (c) propose the names of individuals for the lists referred to in Article 31-B.3 of Annex 31-B of the Agreement.

DIVISION 20Social Security Tribunal

2005, c. 34; 2013, c. 40, s. 205Department of Employment and Social Development Act

 Section 45 of the Department of Employment and Social Development Act is amended by adding the following after subsection (5):

  • Marginal note:Completion of ongoing matters

    (6) An individual who ceases to be a member for any reason other than removal may, at the request of the Chairperson, within 12 weeks after ceasing to be a member, carry out and complete any duties and functions that they would otherwise have had in connection with any matter that came before the Tribunal while they were still a member and in respect of which there was any proceeding in which they participated as a member. For that purpose, the person is deemed to be a part-time member.

 The Act is amended by adding the following after section 45:

Marginal note:Chairperson

  • 45.1 (1) The Chairperson

    • (a) must take any action that is necessary to ensure that the members of the Tribunal carry out their duties and functions efficiently and without undue delay;

    • (b) may issue guidelines in writing to members of the Tribunal and identify decisions of the Tribunal as jurisprudential guides, to assist members in carrying out their duties; and

    • (c) may designate, from among the full-time members of the Tribunal, coordinating members to assist the Vice-chairpersons.

  • Marginal note:Rules

    (2) The Chairperson may, with the approval of the Minister, make rules respecting the procedure to be followed on applications made or appeals brought to the Tribunal.

  • Marginal note:Statutory Instruments Act

    (3) Guidelines issued by the Chairperson under paragraph (1)(b) are not statutory instruments for the purposes of the Statutory Instruments Act.

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

Marginal note:Competence and compellability

50.1 A member of the Tribunal is not competent or compellable to appear as a witness in any civil proceedings in respect of any matter coming to their knowledge in the course of the exercise of a power or in the performance of a duty or function of the Tribunal.

 Subsection 52(2) of the French version of the Act is replaced by the following:

  • Marginal note:Délai supplémentaire

    (2) La division générale peut proroger le délai pour interjeter appel; cependant, cet appel ne peut en aucun cas être interjeté plus d’un an suivant la date où l’appelant a reçu communication de la décision.

 Section 53 of the Act is repealed.

 Subsection 54(2) of the Act is replaced by the following:

  • Marginal note:Reasons

    (2) The General Division may give a decision orally or in writing and must give reasons. Copies of the decision and reasons, written or, in the case of an oral decision and reasons, reduced to writing, must be sent to the appellant and the Minister or the Commission, as the case may be, and any other party.

 Subsection 56(2) of the Act is repealed.

 Section 57 of the Act is replaced by the following:

Marginal note:Appeal — time limit

  • 57 (1) An application for leave to appeal must be made to the Appeal Division in the prescribed form and manner and within

    • (a) in the case of a decision made by the Employment Insurance Section, 30 days after the day on which the decision and reasons are communicated in writing to the appellant; and

    • (b) in the case of a decision made by the Income Security Section, 90 days after the day on which the decision and reasons are communicated in writing to the appellant.

  • Marginal note:Extension

    (2) The Appeal Division may allow further time within which an application for leave to appeal is to be made, but in no case may an application be made more than one year after the day on which the decision and reasons are communicated in writing to the appellant.

 

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