Economic Action Plan 2014 Act, No. 1 (S.C. 2014, c. 20)
Full Document:
Assented to 2014-06-19
Marginal note:2013, c. 34, s. 416(1)
45. (1) Subsection 225.1(4.1) of the Act is replaced by the following:
Marginal note:Restriction
(4.1) An amount is not to be included in the total for B in the formula set out in subsection (2) for a reporting period of a charity to the extent that, before the end of the period, the amount
(a) is included in an adjustment, refund or credit for which a credit note referred to in subsection 232(3) has been received by the charity or a debit note referred to in that subsection has been issued by the charity; or
(b) was otherwise rebated, refunded or remitted to the charity, or was otherwise recovered by the charity, under this or any other Act of Parliament.
(2) Subsection (1) applies for the purpose of determining the net tax of a charity for reporting periods beginning after 1996.
Marginal note:1993, c. 27, s. 93(1)
46. (1) Paragraph 232(3)(c) of the Act is replaced by the following:
(c) the amount shall be added in determining the net tax of the other person for the reporting period of the other person in which the debit note is issued to the particular person or the credit note is received by the other person, to the extent that the amount has been included in determining an input tax credit claimed by the other person in a return filed for a preceding reporting period of the other person; and
(2) Subsection (1) is deemed to have come into force on April 23, 1996.
47. Section 241 of the Act is amended by adding the following after subsection (1.2):
Marginal note:Notice of intent
(1.3) If the Minister has reason to believe that a person that is not registered under this Subdivision is required to be registered for the purposes of this Part and has failed to apply for registration under this Subdivision as and when required, the Minister may send a notice in writing (in this section referred to as a “notice of intent”) to the person that the Minister proposes to register the person under subsection (1.5).
Marginal note:Representations to Minister
(1.4) Upon receipt of a notice of intent, a person shall apply for registration under this Subdivision or establish to the satisfaction of the Minister that the person is not required to be registered for the purposes of this Part.
Marginal note:Registration by Minister
(1.5) If, after 60 days after the particular day on which a notice of intent was sent by the Minister to a person, the person has not applied for registration under this Subdivision and the Minister is not satisfied that the person is not required to be registered for the purposes of this Part, the Minister may register the person and, upon doing so, shall assign a registration number to the person and notify the person in writing of the registration number and the effective date of the registration, which effective date is not to be earlier than 60 days after the particular day.
Marginal note:2010, c. 12, s. 76(1)
48. (1) The heading “Information Return for Financial Institutions” before section 273.2 of the Act is replaced by the following:
Information Returns
(2) Subsection (1) comes into force on January 1, 2015.
49. (1) The Act is amended by adding the following after section 273.2:
Marginal note:Electronic funds transfer
273.3 For greater certainty, information obtained by the Minister under Part XV.1 of the Income Tax Act may be used for the purposes of this Part.
(2) Subsection (1) comes into force on January 1, 2015.
50. (1) Paragraph 295(5)(d) of the Act is amended by striking out “or” at the end of subparagraph (vi), by adding “or” at the end of subparagraph (vii) and by adding the following after subparagraph (vii):
(viii) to an official of the Financial Transactions and Reports Analysis Centre of Canada solely for the purpose of enabling the Centre to evaluate the usefulness of information provided by the Centre to the Canada Revenue Agency under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act;
(2) Subsection 295(5) of the Act is amended by striking out “or” at the end of paragraph (m), by adding “or” at the end of paragraph (n) and by adding the following after paragraph (n):
(o) provide confidential information to a person who has — under a program administered by the Canada Revenue Agency to obtain information relating to tax non-compliance — entered into a contract to provide information to the Canada Revenue Agency, to the extent necessary to inform the person of any amount they may be entitled to under the contract and of the status of their claim under the contract.
(3) Section 295 of the Act is amended by adding the following after subsection (5.03):
Marginal note:Serious offences
(5.04) An official may provide to a law enforcement officer of an appropriate police organization
(a) confidential information, if the official has reasonable grounds to believe that the information will afford evidence of an act or omission in or outside of Canada that, if committed in Canada, would be
(i) an offence under any of
(A) section 3 of the Corruption of Foreign Public Officials Act,
(B) sections 119 to 121, 123 to 125 and 426 of the Criminal Code,
(C) section 465 of the Criminal Code as it relates to an offence described in clause (B), and
(D) sections 144, 264, 271, 279, 279.02, 281 and 333.1, paragraphs 334(a) and 348(1)(e) and sections 349, 435 and 462.31 of the Criminal Code,
(ii) a terrorism offence or a criminal organization offence, as those terms are defined in section 2 of the Criminal Code, for which the maximum term of imprisonment is 10 years or more, or
(iii) an offence
(A) that is punishable by a minimum term of imprisonment,
(B) for which the maximum term of imprisonment is 14 years or life, or
(C) for which the maximum term of imprisonment is 10 years and that
(I) resulted in bodily harm,
(II) involved the import, export, trafficking or production of drugs, or
(III) involved the use of a weapon; and
(b) information setting out the reasonable grounds referred to in paragraph (a), to the extent that any such grounds rely on information referred to in that paragraph.
51. The Act is amended by adding the following after section 300:
Marginal note:Amount deemed not assessed
300.1 Despite any other provision of this Part, an amount in respect of which particular information relevant to its assessment was provided to the Canada Revenue Agency under a contract entered into by a person under a program administered by the Canada Revenue Agency to obtain information relating to tax non-compliance is, until the amount is collected by the Minister, deemed for the purpose of any agreement entered into by or on behalf of the Government of Canada under section 8.3 of the Federal-Provincial Fiscal Arrangements Act not to be payable or remittable under this Part as a result of an assessment.
Marginal note:2007, c. 29, s. 50(1)
52. (1) The portion of the definition “practitioner” in section 1 of Part II of Schedule V to the Act before paragraph (b) is replaced by the following:
“practitioner”, in respect of a supply of optometric, chiropractic, physiotherapy, chiropodic, podiatric, osteopathic, audiological, speech-language pathology, occupational therapy, psychological, midwifery, dietetic, acupuncture or naturopathic services, means a person who
(a) practises the profession of optometry, chiropractic, physiotherapy, chiropody, podiatry, osteopathy, audiology, speech-language pathology, occupational therapy, psychology, midwifery, dietetics, acupuncture or naturopathy as a naturopathic doctor, as the case may be,
(2) Subsection (1) applies to any supply made after February 11, 2014.
53. (1) Section 7 of Part II of Schedule V to the Act is amended by striking out “and” at the end of paragraph (j) and by adding the following after paragraph (k):
(l) acupuncture services; and
(m) naturopathic services.
(2) Subsection (1) applies to any supply made after February 11, 2014.
Marginal note:2008, c. 28, s. 84(1)
54. (1) The portion of section 14 of Part II of Schedule V to the Act before paragraph (b) is replaced by the following:
14. A supply (other than a zero-rated supply or a prescribed supply) of a training service, or of a service of designing a training plan, if
(a) the training is specially designed to assist individuals with a disorder or disability in coping with the effects of the disorder or disability or to alleviate or eliminate those effects and is given or, in the case of a service of designing a training plan, is to be given to a particular individual with the disorder or disability or to another individual who provides personal care or supervision to the particular individual otherwise than in a professional capacity; and
Marginal note:2008, c. 28, s. 84(1)
(2) Subparagraphs 14(b)(i) and (ii) of Part II of Schedule V to the Act are replaced by the following:
(i) a person acting in the capacity of a practitioner, medical practitioner, social worker or registered nurse, and in the course of a professional-client relationship between the person and the particular individual, has certified in writing that the training is or, in the case of a service of designing a training plan, will be an appropriate means to assist the particular individual in coping with the effects of the disorder or disability or to alleviate or eliminate those effects,
(ii) a prescribed person, or a member of a prescribed class of persons, has, subject to prescribed circumstances or conditions, certified in writing that the training is or, in the case of a service of designing a training plan, will be an appropriate means to assist the particular individual in coping with the effects of the disorder or disability or to alleviate or eliminate those effects, or
(3) Subsections (1) and (2) apply to any supply made after February 11, 2014.
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