Bill C-17: An Act respecting additional COVID-19 measures

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First Reading LEGISinfo Bilingual view XML PDF Skip to Document Navigation Skip to Document Content ENGLISHRECOMMENDATIONRECOMMENDATIONSUMMARYSUMMARYTABLE OF PROVISIONSTABLE OF PROVISIONS1 PART 1 Income Tax Act1 PART 1 Income Tax Act1 Amendments to the Act1 Amendments to the Act3 Coming into Force3 Coming into Force4 PART 2 Time Limits and Other Periods Act (COVID-19)4 PART 2 Time Limits and Other Periods Act (COVID-19)5 PART 3 Disclosure of Information for the Purpose of a One-time Payment to Persons with Disabilities5 PART 3 Disclosure of Information for the Purpose of a One-time Payment to Persons with Disabilities5 Income Tax Act5 Income Tax Act6 Children’s Special Allowances Act6 Children’s Special Allowances Act7 PART 4 Canada Emergency Response Benefit Act7 PART 4 Canada Emergency Response Benefit Act7 Amendments to the Act7 Amendments to the Act13 Transitional Provisions13 Transitional Provisions16 Coming into Force16 Coming into ForceSCHEDULESCHEDULE First Session, Forty-third Parliament, 68-69 Elizabeth II, 2019-2020 HOUSE OF COMMONS OF CANADA BILL C-17 An Act respecting additional COVID-19 measures FIRST READING, June 10, 2020 MINISTER OF EMPLOYMENT, WORKFORCE DEVELOPMENT AND DISABILITY INCLUSION 90930 RECOMMENDATION Her 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 “An Act respecting additional COVID-19 measures”. SUMMARY Part 1 amends the Income Tax Act to revise the eligibility criteria for the Canada Emergency Wage Subsidy in order to support those employers hardest hit by the coronavirus disease 2019 (COVID-19). Part 2 enacts the Time Limits and Other Periods Act (COVID-19), which addresses the need for flexibility in relation to certain time limits and other periods that are established by or under Acts of Parliament and that are difficult or impossible to meet as a result of the exceptional circumstances produced by COVID-19. In particular, the enactment (a) suspends, for a maximum of six months, certain time limits in relation to proceedings before courts; (b) temporarily enables ministers to suspend or extend time limits and to extend other periods in relation to specified Acts and regulations for a maximum of six months; and (c) provides for the transparent exercise of the powers it confers and for Parliamentary oversight over the exercise of those powers. Part 3 amends the Income Tax Act to authorize the use by officials, or disclosure to Government of Canada officials, of taxpayer information solely for the purpose of a one-time payment to persons with disabilities for reasons related to COVID-19. It also amends the Children’s Special Allowances Act to authorize the disclosure of information for the purpose of that one-time payment. Part 4 amends the Canada Emergency Response Benefit Act to, among other things, enhance the administration and enforcement of the Act and allow a review of decisions made under the Act. It also provides that a worker is not eligible for an income support payment if they do not return to work when it is reasonable to do so or decline a reasonable job offer. Available on the House of Commons website at the following address: www.ourcommons.ca TABLE OF PROVISIONS An Act respecting additional COVID-19 measures PART 1  Income Tax Act 1  PART 2  Time Limits and Other Periods Act (COVID-19) 4  Enactment of Act An Act respecting the suspension or extension of time limits and the extension of other periods as part of the response to the coronavirus disease 2019 Short Title 1  Time Limits and Other Periods Act (COVID-19) Interpretation and Application 2  Definition of period 3  Effect of suspension or extension 4  Non-application — offences Purpose 5  Purpose Time Limits Related to Proceedings 6  Suspensions Other Time Limits and Periods 7  Ministerial orders — Acts and regulations General 8  Statutory Instruments Act 9  Sunset provision Transparency and Parliamentary Oversight 10  Publication on website 11  Tabling in Parliament PART 3  Disclosure of Information for the Purpose of a One-time Payment to Persons with Disabilities 5  PART 4  Canada Emergency Response Benefit Act 7  SCHEDULE  SCHEDULE  1st Session, 43rd Parliament, 68-69 Elizabeth II, 2019-2020 HOUSE OF COMMONS OF CANADA BILL C-17 An Act respecting additional COVID-19 measures Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: PART 1  R.‍S.‍, c. 1 (5th Supp.‍) Income Tax Act Amendments to the Act 1 Subsection 87(2) of the Income Tax Act is amended by adding the following after paragraph (g.‍5): COVID-19 – wage subsidy (g.‍6) for the purposes of section 125.‍7, the new corporation is deemed to be the same corporation as, and a continuation of, each predecessor corporation unless it is reasonable to consider that one of the main purposes of the amalgamation is to cause the new corporation to qualify for the deemed overpayment under subsection 125.‍7(2); 2 (1) The definition baseline remuneration in subsection 125.‍7(1) of the Act is replaced by the following: baseline remuneration, in respect of an eligible employee of an eligible entity, means the average weekly eligible remuneration, excluding any period of seven or more consecutive days for which the employee was not remunerated, paid to the eligible employee by the eligible entity during the period that (a) begins on January 1, 2020 and ends on March 15, 2020; or (b) if the eligible entity elects for all qualifying periods, (i) begins on March 1, 2019 and ends on May 31, 2019, in respect of a qualifying period described in any of paragraphs (a) to (c) of the definition qualifying period, or (ii) is prescribed, in respect of a qualifying period described in paragraph (d) of the definition qualifying period. (rémunération de base) (2) Paragraphs (a) and (b) of the definition eligible entity in subsection 125.‍7(1) of the Act are replaced by the following: (a) a corporation or a trust, other than a corporation or a trust that is exempt from tax under this Part or is a public institution; (b) an individual other than a trust; (3) Paragraph (d) of the definition qualifying entity in subsection 125.‍7(1) of the Act is replaced by the following: (d) it meets either of the following conditions: (i) it had, on March 15, 2020, a business number in respect of which it is registered with the Minister to make remittances required under section 153, or (ii) it is the case that (A) on March 15, 2020, (I) it employed one or more individuals in Canada, (II) the payroll for its employees was administered by another person or partnership (referred to in this subparagraph as the “payroll service provider”), and (III) the payroll service provider had a business number in respect of which it is registered with the Minister to make remittances required under section 153, (B) the payroll service provider used its business number to make the remittances referred to in subclause (A)‍(III) in respect of the employees of the eligible entity, and (C) the Minister is satisfied that the conditions in clauses (A) and (B) are met. (entité admissible) Coming into Force April 11, 2020 3 Sections 1 and 2 are deemed to have come into force on April 11, 2020, except that, in respect of the periods described in paragraphs (a) and (b) of the definition qualifying period in subsection 125.‍7(1) of the Income Tax Act, paragraphs (a) and (b) of the definition eligible entity in subsection 125.‍7(1) of that Act, as enacted by subsection 2(2), are to be read as follows: (a) a corporation, other than a corporation that is exempt from tax under this Part or is a public institution; (b) an individual; PART 2  Time Limits and Other Periods Act (COVID-19) Enactment of Act 4 The Time Limits and Other Periods Act (COVID-19), whose text is as follows and whose schedule is set out in the schedule to this Act, is enacted: An Act respecting the suspension or extension of time limits and the extension of other periods as part of the response to the coronavirus disease 2019 Short Title Short title 1 This Act may be cited as the Time Limits and Other Periods Act (COVID-19). Interpretation and Application Definition of period 2 In this Act, period includes the time during which a licence, permit or other authorization is valid. Effect of suspension or extension 3 If a time limit is suspended or extended or a period is extended under this Act, then, during the period that the suspension or extension is in effect, every reference in any Act of Parliament or its regulations to that time limit or period is to be read as a reference to the time limit or period as it is suspended or extended. Non-application — offences 4 (1) This Act does not apply in respect of the investigation of an offence or in respect of a proceeding respecting an offence. Non-application — Corrections and Conditional Release Act (2) This Act does not apply in respect of a time limit or other period that is established by or under the Corrections and Conditional Release Act. Purpose Purpose 5 (1) The purpose of this Act is (a) to temporarily suspend certain time limits and to temporarily authorize, in a flexible manner, the suspension or extension of other time limits in order to prevent any exceptional circumstances that may be produced by coronavirus disease 2019 (COVID-19) from making it difficult or impossible to meet those time limits; and (b) to temporarily authorize, in a flexible manner, the extension of other periods in order to prevent any unfair or undesirable effects that may result from the expiry of those periods due to those exceptional circumstances. For greater certainty (2) For greater certainty, this Act is to be interpreted in a manner that provides certainty in relation to proceedings and that respects the rule of law and the Canadian Charter of Rights and Freedoms. Time Limits Related to Proceedings Suspensions 6 (1) The following time limits are, if established by or under an Act of Parliament, suspended for the period that starts on March 13, 2020 and that ends on September 13, 2020 or on any earlier day fixed by order of the Governor in Council made on the recommendation of the Minister of Justice: (a) any limitation or prescription period for commencing a proceeding before a court; (b) any time limit in relation to something that is to be done in a proceeding before a court; and (c) any time limit within which an application for leave to commence a proceeding or to do something in relation to a proceeding is to be made to a court. Court orders — variation (2) The court may, by order, vary the suspension of a time limit as long as the commencement date of the suspension remains the same and the duration of the suspension does not exceed six months. Court orders — effects (3) The court may make orders respecting the effects of a failure to meet a suspended time limit, including orders that cancel or vary those effects. Orders in council (4) The Governor in Council may, by order made on the recommendation of the Minister of Justice, lift a suspension in circumstances specified in the order. Other Time Limits and Periods Ministerial orders — Acts and regulations 7 (1) The minister who is responsible for an Act of Parliament set out in column 1 of the schedule or a relevant portion of the Act may make an order (a) suspending or extending a time limit that is established by or under any provision of the Act that is set out in column 2; (b) extending any other period that is established by or under any provision of the Act that is set out in column 2; (c) if a regulation is set out in column 2 in respect of the Act, (i) suspending or extending a time limit that is established by or under that regulation, or (ii) extending any other period that is established by or under that regulation; or (d) extending a suspension or extension. Ministerial orders — regulations (2) The minister who is responsible for a regulation set out in column 1 of the schedule or a relevant portion of the regulation may make an order (a) suspending or extending a time limit that is established by or under any provision of the regulation that is set out in column 2; (b) extending any other period that is established by or under any provision of the regulation that is set out in column 2; or (c) extending a suspension or extension. Non-application (3) An order under subsection (1) or (2) does not apply in respect of a time limit or other period that ends on or after December 31, 2020. Duration (4) The total duration of a suspension or extension must not exceed six months. However, a suspension must not have the effect of allowing a time limit to continue after December 31, 2020 and an extended time limit or period must end on or before that day. Retroactivity (5) An order under subsection (1) or (2) may, if it so provides, have retroactive effect, but not before March 13, 2020, and it may also include provisions respecting the effects of a failure to meet the time limit or of the expiry of the period before the day on which the order was made, including provisions that cancel or vary those effects. Additional content (6) An order under subsection (1) or (2) may provide that (a) a suspension or extension does not apply in respect of any circumstance specified in the order without the consent of a person, court or body specified in the order; (b) a suspension or extension applies in respect of any circumstance specified in the order unless a person, court or body specified in the order decides otherwise; or (c) a person, court or body specified in the order may vary the effects of the order in relation to any circumstance specified in the order. Regulations (7) The Governor in Council may, on the recommendation of the Minister of Justice, make regulations restricting, or imposing conditions on, a power to make an order under subsection (1) or (2). General Statutory Instruments Act 8 The Statutory Instruments Act does not apply to an order made under subsection 6(1), (2), (3) or (4) or 7(1) or (2). Sunset provision 9 A power conferred on the Governor in Council or a minister under this Act is not to be exercised after September 30, 2020. Transparency and Parliamentary Oversight Publication on website 10 (1) An order made under subsection 6(1) or (4) or 7(1) or (2), together with the reasons for making it, must be published, as soon as feasible after the day on which it is made but no later than five days after the day on which it is made, on a Government of Canada website for a period of at least six months. Publication in Canada Gazette (2) An order referred to in subsection (1) must be published in Part I of the Canada Gazette within 14 days after the day on which it is made. Tabling in Parliament 11 (1) An order made under subsection 6(1) or (4) or 7(1) or (2) must be tabled in each House of Parliament within three days after the day on which it is made, unless a House is not sitting within those three days, in which case the order is to be tabled in that House at the earliest opportunity. Referral to committee (2) An order that is tabled in a House of Parliament must be referred to a committee of that House. PART 3  Disclosure of Information for the Purpose of a One-time Payment to Persons with Disabilities R.‍S.‍, c. 1 (5th Supp.‍) Income Tax Act 5 Subsection 241(4) of the Income Tax Act is amended by adding the following after paragraph (h): (h.‍1) use, or provide to an official of a department or agency of the Government of Canada, taxpayer information solely for a purpose relating to the administration or enforcement of a program to provide a one-time payment to persons with disabilities for reasons related to the coronavirus disease 2019 (COVID-19), to the extent that the information is relevant for the purpose; 1992, c. 48, Sch. Children’s Special Allowances Act 6 Subsection 10(2) of the Children’s Special Allowances Act is replaced by the following: Release of information (2) Any information obtained by or on behalf of the Minister in the course of the administration or enforcement of this Act or the regulations or the carrying out of an agreement entered into under section 11 may be communicated (a) to any person if it can reasonably be regarded as necessary for the purposes of the administration or enforcement of this Act, the Income Tax Act, the Canada Disability Savings Act or the Canada Education Savings Act or a program administered under an agreement entered into under section 12 of the Canada Education Savings Act; and (b) to the Department of Employment and Social Development, to the extent that the communication is required for the administration of a program to provide a one-time payment to persons with disabilities for reasons related to the coronavirus disease 2019 (COVID-19). PART 4  2020, c. 5, s. 8 Canada Emergency Response Benefit Act Amendments to the Act 7 Subsection 5(1) of the Canada Emergency Response Benefit Act is replaced by the following: Application 5 (1) A worker may, in the form and manner established by the Minister, apply for an income support payment (a) for any period of four weeks falling within the period beginning on March 15, 2020 and ending on July 4, 2020; and (b) for any period of two weeks falling within the period beginning on July 5, 2020 and ending on October 3, 2020. 8 (1) Paragraph 6(1)‍(a) of the Act is replaced by the following: (a) for reasons related to COVID-19 and whether as an employee or in self-employment, (i) in the case of the first application made under paragraph 5(1)‍(a), the worker ceases working for a period of at least 14 consecutive days within the period in respect of which they apply for the payment, or (ii) in the case of any other application made under paragraph 5(1)‍(a) or any application made under paragraph 5(1)‍(b), the worker ceases working for the period in respect of which they apply for the payment; and (2) The portion of paragraph 6(1)‍(b) of the Act before subparagraph (i) is replaced by the following: (b) the worker does not receive, in respect of the period for which they have ceased working, (3) The portion of subsection 6(1) of the Act before paragraph (a) is replaced by the following: Eligibility 6 (1) Subject to subsection (2.‍1), a worker is eligible for an income support payment if (4) Section 6 of the Act is amended by adding the following after subsection (2): Exception — return to work (2.‍1) A worker is not eligible for an income support payment if they (a) fail to return to work when it is reasonable to do so and the employer makes a request for their return; (b) fail to resume self-employment when it is reasonable to do so; or (c) decline a reasonable job offer when they are able to work. 9 The Act is amended by adding the following after section 8: Request for review 8.‍1 (1) A person who is the subject of a decision of the Minister in respect of an application made by that person under section 5 may make a request, in the form and manner established by the Minister, to the Minister for a review of that decision at any time within 30 days after the day on which they are informed of the decision or any further time that the Minister may allow. Review (2) The Minister must review the decision if a request for its review is made under subsection (1). On completion of the review, the Minister must confirm, vary or rescind the decision. Notification (3) The Minister must inform the person who made the request of the Minister’s decision under subsection (2). Review is final (4) The Minister’s confirmation, variation or rescission, as the case may be, is final and is not to be questioned or reviewed in any court. 10 The Act is amended by adding the following after section 12: Penalties 12.‍1 (1) The Minister may impose on a person who made an application for an income support payment under section 5, or on another person acting for that person, a penalty for each of the following acts or omissions if the Minister becomes aware of facts that in the Minister’s opinion establish that the person or other person has (a) in relation to the application, made a representation that they knew was false or misleading; (b) being required under this Act to provide information, provided information or made a representation that they knew was false or misleading; (c) knowingly failed to declare to the Minister all or some of the person’s income for the period in respect of which they applied for the payment; (d) made an application or declaration under this Act that they knew was false or misleading because of the non-disclosure of facts; (e) knowingly, in any manner, received an income support payment that they were not eligible to receive under this Act; or (f) participated in, assented to or acquiesced in an act or omission mentioned in paragraphs (a) to (e). Amount (2) The Minister may set the amount of the penalty for each act or omission at not more than three times the amount of an income support payment for a week that falls within the period in respect of which the application was made. Limitation of imposition of penalties 12.‍2 A penalty must not be imposed under section 12.‍1 if (a) a prosecution for the act or omission has been initiated against the person who made an application for an income support payment under section 5 or another person who acted for that person; or (b) 36 months have passed since the day on which the act or omission occurred. Rescission, etc.‍, of penalty 12.‍3 The Minister may rescind the imposition of a penalty under section 12.‍1, or reduce the penalty, on the presentation of new facts or on being satisfied that the penalty was imposed without knowledge of, or on the basis of a mistake as to, some material fact. Warning 12.‍4 The Minister may issue a warning instead of setting the amount of a penalty for an act or omission under subsection 12.‍1. Recovery as debt due to Her Majesty 12.‍5 (1) A penalty imposed under section 12.‍1 constitutes a debt due to Her Majesty in right of Canada that may be recovered by the Minister. Certificate of default (2) The amount of any debt referred to in subsection (1) may be certified by the Minister and registration of the certificate in the Federal Court has the same effect as a judgment of that Court for the amount specified in the certificate and all related registration costs. Garnishment 12.‍6 If the Minister is of the opinion that a person is or is about to become liable to pay an amount to another person who is indebted to Her Majesty under subsection 12(2) or 12.‍5(1), the Minister may, by written notice, order the person to pay to the Receiver General on account of the other person’s liability all or part of the amount otherwise payable to the other person. 11 Subsection 13(6) of the Act is replaced by the following: Limitation or prescription period suspended (6) The running of a limitation or prescription period in respect of money owing under this Act is suspended (a) during any period in which it is prohibited to commence or continue an action or other proceedings against the person to recover money owing under this Act; or (b) during any period in which any review of a decision establishing the liability in respect of money owing under this Act is pending. 12 Section 14 of the Act is replaced by the following: No interest payable 14 No interest is payable on any amount owing to Her Majesty in right of Canada under this Act as a result of an erroneous payment, overpayment or a penalty imposed under this Act. Offences 14.‍1 (1) Every person is guilty of an offence who (a) in relation to an application for an income support payment made under section 5, makes a representation that they know to be false or misleading; (b) being required under this Act to provide information, provides information or makes a representation that the person knows to be false or misleading; (c) knowingly fails to declare to the Minister all or some of the person’s income for the period in respect of which the person applied for the payment; (d) makes an application or declaration under this Act that the person knows is false or misleading because of the non-disclosure of facts; (e) knowingly, in any manner, receives an income support payment that the person is not eligible to receive under this Act; or (f) participates in, assents to or acquiesces in an act or omission mentioned in paragraphs (a) to (e). Prosecution (2) No prosecution for an offence under this section may be instituted if a penalty for that conduct has been imposed under section 12.‍1. Punishment (3) Every person who is guilty of an offence under subsection (1) is liable on summary conviction to, as the case may be, (a) a fine of not more than $5,000, plus an amount of not more than double the amount of the income support payment that was or would have been paid as a result of committing the offence; or (b) both the fine and imprisonment for a term of not more than six months. Contravention of Act or regulations 14.‍2 (1) Every person who contravenes a provision of this Act or of the regulations is guilty of an offence. Obstruction (2) Every person who delays or obstructs an investigator designated under subsection 14.‍3(1) or under an authorization issued under subsection 14.‍3(2) in the investigator’s exercise of the Minister’s powers or in their performance of the Minister’s duties and functions under this Act is guilty of an offence. Punishment (3) Every person who is guilty of an offence under subsection (1) or (2) for which no penalty is provided is liable on summary conviction to a fine of not more than $2,000 or to imprisonment for a term of not more than six months, or to both. Designation — investigators 14.‍3 (1) The Minister may designate as an investigator any person or class of persons for the purpose of enforcing sections 14.‍1 and 14.‍2. Authorization (2) The Minister may authorize the Commissioner, as defined in section 2 of the Canada Revenue Agency Act, to designate as an investigator any employee or class of employees of the Agency, as defined in that section 2, for the purpose of enforcing sections 14.‍1 and 14.‍2. Territorial jurisdiction (3) An information or complaint about an offence under this Act may be heard, tried or determined by any provincial court judge, as defined in section 2 of the Criminal Code, if the accused is resident, carrying on business, found, apprehended or in custody in the judge’s territorial jurisdiction regardless of whether or not the matter of the information or complaint arose in that jurisdiction. Limitation period (4) Proceedings in respect of an offence under this Act may be commenced at any time within, but not later than, five years after the day on which the Minister became aware of the subject matter of the prosecution. Transitional Provisions Section 8.‍1 13 Section 8.‍1 of the Canada Emergency Response Benefit Act applies regardless of the date on which the decision was made. Sections 12.‍1 and 12.‍4 14 Sections 12.‍1 and 12.‍4 of the Canada Emergency Response Benefit Act apply regardless of the date on which the act or omission occurred. Section 12.‍6 15 Section 12.‍6 of the Canada Emergency Response Benefit Act applies regardless of the date on which the debt arose. Coming into Force March 25, 2020 16 Section 7 and subsections 8(1) and (2) are deemed to have come into force on March 25, 2020. SCHEDULE  (Section 4) SCHEDULE  (Subsections 7(1) and (2)) Acts, Regulations and Provisions Column 1 Column 2 Acts Provisions and Regulations Bankruptcy and Insolvency Act Loi sur la faillite et l’insolvabilité subsections 50.‍4(2), (6), (8) and (9), section 51, subsection 66.‍12(5), section 66.‍15, subsection 66.‍31(1), section 102 and subsection 170.‍1(3) of the Act Bankruptcy and Insolvency General Rules Règles générales sur la faillite et l’insolvabilité Boards of Trade Act Loi sur les chambres de commerce subsections 17(1) and 42(1) and (2) of the Act Canada Business Corporations Act Loi canadienne sur les sociétés par actions subsections 133(1), 135(1), 155(1), 159(1) and 160(1) of the Act Canada Cooperatives Act Loi canadienne sur les coopératives subsections 50(1), 52(1) and 247(1), section 251 and subsection 252(1) of the Act Canada–Newfoundland and Labrador Atlantic Accord Implementation Act Loi de mise en œuvre de l’Accord atlantique Canada — Terre-Neuve-et-Labrador subsections 31(2), 35(3), 39(1), 69(2) and 188(1) and (2), section 202.‍1, paragraphs 205.‍013(q) and 205.‍019(1)‍(p) and subsections 205.‍04(1), 205.‍041(3), 205.‍042(1) and (2), 205.‍044(3), 205.‍046(4), 205.‍059(5), 205.‍06(2) and (9), 205.‍063(2), 205.‍071(1), 205.‍098(3) and 205.‍1(2) of the Act Canada Not-for-profit Corporations Act Loi canadienne sur les organisations à but non lucratif subsections 160(1), 162(1), 172(1), 175(1) and 176(1) of the Act Canadian Forces Superannuation Act Loi sur la pension de retraite des Forces canadiennes paragraph 6(b), subsections 6.‍1(1), 8(1), 23(1) and (2), 29(1) and (5), 41(1), (3) and (4), 42(1) and (1.‍2) and 43(1), sections 46, 57, 59.‍6 and 59.‍7, subsections 62(1) and (2) and 69(2), sections 71, 72 and 92 and subsection 93(1) of the Act Canadian Forces Superannuation Regulations Règlement sur la pension de retraite des Forces canadiennes Reserve Force Pension Plan Regulations Règlement sur le régime de pension de la force de réserve Companies’ Creditors Arrangement Act Loi sur les arrangements avec les créanciers des compagnies section 11.‍001 and subsections 11.‍02(1) and 11.‍2(5) of the Act Diplomatic Service (Special) Superannuation Act Loi sur la pension spéciale du service diplomatique section 7 and subsection 11(1) of the Act Excise Tax Act Loi sur la taxe d’accise subsections 298(1) and (2), 303(7) and 304(5) of the Act Firearms Act Loi sur les armes à feu section 64 of the Act Garnishment, Attachment and Pension Diversion Act Loi sur la saisie-arrêt et la distraction de pensions subsection 39(2) of the Act Income Tax Act Loi de l’impôt sur le revenu subsection 37(11), paragraph (m) of the definition investment tax credit in subsection 127(9) and subsections 152(3.‍1) and (4), 166.‍1(7) and 166.‍2(5) of the Act Investment Canada Act Loi sur Investissement Canada sections 25.‍2 and 25.‍3 of the Act National Security Review of Investments Regulations Règlement sur les investissements susceptibles de porter atteinte à la sécurité nationale (examen) Lieutenant Governors Superannuation Act Loi sur la pension de retraite des lieutenants-gouverneurs subsections 3(3) and 5(1) of the Act Lieutenant Governors Superannuation Regulations Règlement sur la pension de retraite des lieutenants-gouverneurs Members of Parliament Retiring Allowances Act Loi sur les allocations de retraite des parlementaires subsections 10(1) and 32(1) of the Act Former Members of Parliament Elections for Joint and Survivor Benefits Regulations Règlement sur les choix relatifs à la pension de réversion des anciens parlementaires Recovery of Overpayments Made to Former Members of Parliament Regulations Règlement sur le recouvrement des versements payés en trop aux anciens parlementaires Pension Benefits Division Act Loi sur le partage des prestations de retraite subsection 6(1) of the Act Public Service Superannuation Act Loi sur la pension de la fonction publique sections 6 and 9, subsections 10(4) and (5) and 25(7), section 39, subsection 40(11), section 51 and subsection 57(2) of the Act Counting of Service by Former Members of the Senate or House of Commons Regulations Règlement du calcul du service des anciens membres du Sénat ou de la Chambre des communes Portions of the Public Service General Divestiture Regulations Règlement général sur la cession de secteurs de la fonction publique Public Service Superannuation Regulations Règlement sur la pension de la fonction publique Public Service Superannuation Special Election Regulations Règlement sur l’exercice d’un choix spécial aux fins de la pension de la fonction publique Supplementary Death Benefit Regulations Règlement sur les prestations supplémentaires de décès Royal Canadian Mounted Police Superannuation Act Loi sur la pension de retraite la Gendarmerie royale du Canada sections 6, 6.‍1 and 8, subsections 9(4) and 18(4) and section 24 of the Act Former Members of Parliament Counting of Service Regulations Règlement sur l’inclusion du service des anciens parlementaires Royal Canadian Mounted Police Superannuation Regulations Règlement sur la pension de retraite de la Gendarmerie royale du Canada Special Import Measures Act Loi sur les mesures spéciales d’importation subsections 41(1) and 41.‍1(3), paragraph 41.‍1(4)‍(d), subsections 42(1) and 43(1) and (2) and sections 55, 55.‍1, 56, 57, 59, 66, 76.‍01, 76.‍02 and 76.‍03 of the Act Wage Earner Protection Program Act Loi sur le Programme de protection des salariés subparagraph (a)‍(i) of the definition eligible wages in subsection 2(1) of the Act Regulations Provisions Aviation Occupational Health and Safety Regulations Règlement sur la santé et la sécurité au travail (aéronefs) section 9.‍1 and subsection 9.‍5(5) of the Regulations Canada Labour Standards Regulations Règlement du Canada sur les normes du travail section 30 of the Regulations Canada Occupational Health and Safety Regulations Règlement canadien sur la santé et la sécurité au travail subsection 16.‍12(5) of the Regulations Food and Drug Regulations Règlement sur les aliments et drogues paragraphs C.‍05.‍006(1)‍(b) and C.‍05.‍008(1)‍(b) of the Regulations Maritime Occupational Health and Safety Regulations Règlement sur la santé et la sécurité au travail en milieu maritime paragraph 111(1)‍(b) of the Regulations Nunavut Mining Regulations Règlement sur l’exploitation minière au Nunavut sections 33, 60, 61, 62, 63 and 64 of the Regulations On Board Trains Occupational Health and Safety Regulations Règlement sur la santé et la sécurité au travail (trains) subsection 12.‍7(3) of the Regulations Royal Canadian Mounted Police Pension Continuation Regulations Règlement sur la continuation des pensions de la Gendarmerie royale du Canada paragraph 9(b), subsection 10(2), sections 13 and 16 and subsection 21(3) of the Regulations Publication Explorer Publication Explorer ParlVU