BILL C-45 First Session, Forty-first Parliament, HOUSE OF COMMONS OF CANADA A second Act to implement certain provisions of the budget tabled in Parliament on March 29, 2012 and other measures

C-45

First Session, Forty-first Parliament,

60-61 Elizabeth II, 2011-2012

HOUSE OF COMMONS OF CANADA

BILL C-45

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

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first reading, October 18, 2012

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Table of Contents

Cover

Summary

Table of Provisions

Bill C-45

SHORT TITLE

AMENDMENTS TO THE INCOME TAX ACT AND RELATED REGULATIONS

Income Tax Act

Pooled Registered Pension Plans

TAX ON EXCESS EPSP AMOUNTS

Income Tax Regulations

Pooled Registered Pension Plans

Canada Disability Savings Regulations

MEASURES IN RESPECT OF SALES TAX

Excise Tax Act

Jobs and Economic Growth Act

Input Tax Credit Allocation Methods (GST/HST) Regulations

FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS ACT

TRANSFER PAYMENTS — TAX IN RESPECT OF SIFT TRUSTS OR SIFT PARTNERSHIPS

TRANSFER PAYMENTS — TAX ON EXCESS EPSP AMOUNTS UNDER PART XI.4 OF THE INCOME TAX ACT

TRANSFER PAYMENTS WITH RESPECT TO FEDERAL TAXES — NECESSARY INFORMATION

VARIOUS MEASURES

Financial Institutions

Trust And Loan Companies Act

Bank Act

Insurance Companies Act

Jobs and Economic Growth Act

Coordinating Amendments

Shipping

Canada Shipping Act, 2001

Services Provided by Classification Societies

Coming into Force

Preserving the Stability and Strength of Canada’s Financial Sector

Canada Deposit Insurance Corporation Act

Payment Clearing and Settlement Act

REGULATIONS

Fisheries

Fisheries Act

Jobs, Growth and Long-term Prosperity Act

Transitional Provisions

Coming into Force

Bridge To Strengthen Trade Act

Enactment of Act

SHORT TITLE

INTERPRETATION

CONSTRUCTION OF THE BRIDGE, PARKWAY AND RELATED WORKS

OPERATION OF THE BRIDGE AND RELATED WORKS

GENERAL PROVISIONS

INFORMATION GATHERING

OFFENCES

REGULATORY POWERS

Related Amendments to the International Bridges and Tunnels Act

Coordinating Amendments

Bretton Woods and Related Agreements Act

TRANSITIONAL PROVISIONS WITH RESPECT TO EXECUTIVE DIRECTORS

Canada Pension Plan

Amendments to the Act

Related Amendment to the Department of Human Resources and Skills Development Act

Coming into Force

Indian Act

Amendments to the Act

Coming into Force

Judges Act

Chief Justice or Senior Judge Continuing as Judge

Canada Labour Code

Amendments to the Act

Complaints

Transitional Provisions

Coming into Force

Merchant Seamen Compensation Act

Amendments to the Act

INSURANCE

RULES AND ORDERS

DELEGATION AND COSTS OF ADMINISTRATION

Transitional Provisions

Consequential Amendments

Access to Information Act

Privacy Act

Coming into Force

Customs Act

Amendments to the Act

Coming into Force

Hazardous Materials Information Review Act

Amendments to the Act

COUNCIL

SUPERANNUATION

POWERS OF THE MINISTER

Transfer of Employees and Positions

Transitional Provisions

Consequential Amendments

Access to Information Act

Financial Administration Act

Privacy Act

Public Sector Compensation Act

Canadian Security Intelligence Service Act Deputy Heads of the Public Service of Canada Order

Repeal

Coming into Force

Agreement on Internal Trade Implementation Act

Amendments to the Act

Orders Made Under Chapter 17 of Agreement

Orders of Governor in Council

RELATED AND CONSEQUENTIAL AMENDMENTS

Related Amendment to the Crown Liability and Proceedings Act

Coming into Force

Employment Insurance Act

Immigration and Refugee Protection Act

Amendments to the Act

Coordinating Amendments

Canada Mortgage and Housing Corporation Act

Navigable Waters Protection Act

Amendments to the Act

WORKS

OBSTRUCTIONS

DEPOSIT AND DEWATERING

AGREEMENTS AND ARRANGEMENTS

REGULATIONS, ORDERS, INCORPORATION BY REFERENCE AND INTERIM ORDERS

Regulations and Orders

Incorporation by Reference

ADMINISTRATION AND ENFORCEMENT

Designation

Administrative Monetary Penalties

Violations

Proceedings

Penalties

Review by Tribunal

Recovery of Debts

Rules of Law About Violations

Other Provisions

Transitional Provisions

Repeal

Consequential Amendments

Harbour Commissions Act

National Energy Board Act

Railway Safety Act

RELATIONSHIP TO NAVIGATION PROTECTION ACT

Canada Marine Act

Transportation Appeal Tribunal of Canada Act

Canada National Marine Conservation Areas Act

Highway 30 Completion Bridges Act

Related Amendment to the Public Safety Act, 2002

Coordinating Amendments

Coming into Force

Canada Grain Act

Amendments to the Act

Terminal Elevators

Related Amendments

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

Federal Law–Civil Law Harmonization Act, No. 1

Federal Law–Civil Law Harmonization Act, No. 2

Transitional Provisions

Coming into Force

International Interests in Mobile Equipment (aircraft equipment) Act

Amendments to the Act

TRANSITIONAL PROVISION

Consequential Amendments

Bankruptcy and Insolvency Act

Companies’ Creditors Arrangement Act

Winding-up and Restructuring Act

Coming into Force

Canadian Environmental Assessment Act, 2012

Canada Employment Insurance Financing Board

Employment Insurance Act

Department of Human Resources and Skills Development Act

Canada Employment Insurance Financing Board Act

Amendments to the Act

CLOSING OUT OF AFFAIRS

Suspension

Transitional Provision

Jobs, Growth and Long-term Prosperity Act

Transitional Provisions

Consequential Amendments to the Financial Administration Act

Coordinating Amendments

Coming into Force

Public Sector Pensions

Canadian Forces Superannuation Act

Amendments to the Act

Consequential Amendment to the Special Retirement Arrangements Act

Coordinating Amendments

Public Service Superannuation Act

Amendments to the Act

Group 1 Contributors with Less than Two Years of Pensionable Service

Group 2 Contributors with Less than Two Years of Pensionable Service

Group 1 Contributors with Two or More Years of Pensionable Service

Group 2 Contributors with Two or More Years of Pensionable Service

Group 1 and Group 2 Contributors with Two or More Years of Pensionable Service

Transitional Provision

Consequential Amendments

Garnishment, Attachment and Pension Diversion Act

Special Retirement Arrangements Act

Royal Canadian Mounted Police Superannuation Act

Amendments to the Act

Consequential Amendment to the Special Retirement Arrangements Act

Coming into Force

Canada Revenue Agency Act

Schedule 1

Schedule 2

NAVIGABLE WATERS

PART 1

OCEANS AND LAKES