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Economic Action Plan 2013 Act, No. 2 (S.C. 2013, c. 40)

Assented to 2013-12-12

Marginal note:2006, c. 4, s. 154(1)
  •  (1) Paragraph 298(1)(e) of the Act is replaced by the following:

    • (e) in the case of any penalty payable by the person, other than a penalty under section 280.1, 285, 285.01 or 285.1, more than four years after the person became liable to pay the penalty;

  • (2) Subsection (1) comes into force on the later of the day on which this Act receives royal assent and January 1, 2014.

  •  (1) The Act is amended by adding the following after section 327:

    Marginal note:Definitions
    • 327.1 (1) The definitions in subsection 285.01(1) apply in this section.

    • Marginal note:Offences

      (2) Every person that, without lawful excuse, the proof of which lies on the person,

      • (a) uses an electronic suppression of sales device or a similar device or software in relation to records that are required to be kept by any person under section 286,

      • (b) acquires or possesses an electronic suppression of sales device, or a right in respect of an electronic suppression of sales device, that is, or is intended to be, capable of being used in relation to records that are required to be kept by any person under section 286,

      • (c) designs, develops, manufactures, possesses for sale, offers for sale, sells, transfers or otherwise makes available to another person an electronic suppression of sales device that is, or is intended to be, capable of being used in relation to records that are required to be kept by any person under section 286,

      • (d) supplies installation, upgrade or maintenance services for an electronic suppression of sales device that is, or is intended to be, capable of being used in relation to records that are required to be kept by any person under section 286, or

      • (e) participates in, assents to or acquiesces in the commission of, or conspires with any person to commit, an offence described in any of paragraphs (a) to (d),

      is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to a fine of not less than $10,000 and not more than $500,000 or to imprisonment for a term not exceeding two years, or to both.

    • Marginal note:Prosecution on indictment

      (3) Every person that is charged with an offence described in subsection (2) may, at the election of the Attorney General of Canada, be prosecuted on indictment and, if convicted, is, in addition to any penalty otherwise provided, liable to a fine of not less than $50,000 and not more than $1,000,000 or to imprisonment for a term not exceeding five years, or to both.

    • Marginal note:Penalty on conviction

      (4) A person that is convicted of an offence under this section is not liable to pay a penalty imposed under any of sections 280.1, 280.11 and 283 to 285.1 or under a regulation made under this Part for the same action unless a notice of assessment for that penalty was issued before the information or complaint giving rise to the conviction was laid or made.

    • Marginal note:Stay of appeal

      (5) If, in any appeal under this Part, substantially the same facts are at issue as those that are at issue in a prosecution under this section, the Minister may file a stay of proceedings with the Tax Court and upon that filing the proceedings before the Tax Court are stayed pending final determination of the outcome of the prosecution.

  • (2) Subsection (1) comes into force on the later of the day on which this Act receives royal assent and January 1, 2014.

Marginal note:1997, c. 10, s. 109(1)
  •  (1) Section 10 of Part VI of Schedule V to the Act is replaced by the following:

    • 10. A supply made by a public sector body of any property or service if all or substantially all of the supplies of the property or service by the body are made for no consideration, but not including a supply of

      • (a) blood or blood derivatives; or

      • (b) a parking space if the supply is made for consideration by way of lease, licence or similar arrangement in the course of a business carried on by the body.

  • (2) Subsection (1) is deemed to have come into force on December 17, 1990.

PART 3VARIOUS MEASURES

Division 1Employment Insurance

1996, c. 23Employment Insurance Act

Marginal note:2012, c. 31, s. 433(1)
  •  (1) Paragraph 4(2)(a) of the Employment Insurance Act is 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

  • Marginal note:2012, c. 31, s. 433(1)

    (2) Paragraph 4(2)(b) of the Act is replaced by the following:

    • (b) the ratio that the average for the 12-month 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 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.

  • Marginal note:2012, c. 31, s. 433(3)

    (3) Subsection 4(3) of the Act is replaced by the following:

    • Marginal note:Subsequent years

      (3) For years subsequent to the year in which the maximum yearly insurable earnings exceeds $39,000, before rounding down under subsection (4), the maximum yearly insurable earnings is the maximum yearly insurable earnings for the preceding year, before rounding down under that subsection, multiplied by the ratio that the average for the 12-month 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 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.

Marginal note:2012, c. 31, s. 435(1)
  •  (1) Subsection 66(1) of the Act is replaced by the following:

    Marginal note:Annual premium rate setting
    • 66. (1) Subject to subsection (7) and section 66.32, the Commission shall set the premium rate for each year in order to generate just enough premium revenue to ensure that, at the end of the seven-year period that commences at the beginning of that year, the total of the amounts credited to the Employment Insurance Operating Account after December 31, 2008 is equal to the total of the amounts charged to that Account after that date.

  • Marginal note:2009, c. 2, s. 230(3)

    (2) Subsection 66(1.1) of the Act is replaced by the following:

    • Marginal note:Premium rate for 2015 and 2016

      (1.1) Despite subsection (1), the premium rate for the years 2015 and 2016 is 1.88%.

    • Marginal note:Application of sections 66.1 to 66.31

      (1.2) Sections 66.1 to 66.31 apply in the years 2014 and 2015 even though the premium rates for the years 2015 and 2016 are set under subsection (1.1).

  • (3) Subsections 66(1.1) and (1.2) of the Act are repealed.

  • Marginal note:2012, c. 31, s. 435(2)

    (4) The portion of subsection 66(2) of the Act before paragraph (a) is replaced by the following:

    • Marginal note:Factors

      (2) The Commission shall set the premium rate based on

  • (5) Subsection 66(2) of the Act is amended by adding the following after paragraph (a):

    • (b) the actuary’s report provided under section 66.3 for that year;

  • Marginal note:2012, c. 19, s. 609(4)

    (6) Paragraph 66(2)(e) of the Act is replaced by the following:

    • (e) any changes, announced by the Minister on or before July 22 in a year, to payments to be made under paragraph 77(1)(a), (b) or (c) during the following year; and

  • Marginal note:2008, c. 28, s. 127; 2010, c. 12, s. 2204(1); 2012, c. 31, s. 435(6)(E)

    (7) Paragraph 66(2)(f) of the Act is replaced by the following:

    • (f) any other information that the Commission considers relevant.

  • (8) Section 66 of the Act is amended by adding the following after subsection (7):

    • Marginal note:Exception

      (7.1) Despite subsection (7), the premium rate may be decreased by more than five one-hundredths of one per cent (0.05%) from 2016 to 2017.

  • (9) Subsection 66(7.1) of the Act is repealed.

  • Marginal note:2012, c. 31, s. 435(8)

    (10) Subsection 66(9) of the Act is replaced by the following:

    • Marginal note:Time limit

      (9) On or before September 14 in a year, the Commission shall set the premium rate for the following year.

Marginal note:2012, c. 31, s. 436(1)
  •  (1) The portion of subsection 66.1(1) of the Act before paragraph (a) is replaced by the following:

    Marginal note:Information provided

    66.1 The Minister shall, on or before July 22 in a year, provide the actuary with the following information:

  • Marginal note:2012, c. 31, s. 436(7)

    (2) Subsection 66.1(2) of the Act is repealed.

  • (3) Section 66.1 of the Act is replaced by the following:

    Marginal note:Information provided
    • 66.1 (1) The Minister shall, on or before July 22 in a year, provide the actuary and the Commission with the following information:

      • (a) if the Minister has made an announcement referred to in paragraph 66(2)(e), the forecast change in the amount of the payments to be made during each of the following seven years under paragraph 77(1)(a), (b) or (c), as the case may be;

      • (b) the forecast costs to be paid under paragraphs 77(1)(d), (d.1) 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);

      • (c) the total of the amounts charged to the Employment Insurance Operating Account as of the last day of the most recent month for which that total is known by the Minister; and

      • (d) any prescribed information.

    • Marginal note:Regulations

      (2) On the recommendation of the Minister, the Governor in Council may make regulations prescribing information referred to in paragraph (1)(d).

 
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