BILL 18 - An Act Respecting the Canada Customs and Revenue Agency

BILL 18

An Act Respecting the Canada Customs and Revenue Agency

Her Majesty, by and with the advice and consent of the Legislative Assembly of New Brunswick, enacts as follows:

1(1) Where in any Act, other than this Act, or in any regulation, rule, order, by-law, agreement or other instrument or document, reference is made to the Deputy Minister of National Revenue, Deputy Minister of National Revenue for Taxation, Deputy Minister of National Revenue for Taxation of Canada, Deputy Minister of the Department of National Revenue for Taxation or words of similar meaning, it shall be read, unless the context otherwise requires, as a reference to the Commissioner of Customs and Revenue.

1(2) Except as provided in subsection (1), where in any agreement or other instrument or document, reference is made to an official of Revenue Canada or of the Department of National Revenue, it shall be read, unless the context otherwise requires, as a reference to an official of the Canada Customs and Revenue Agency.

1(3) Where in any Act, other than this Act, or in any regulation, rule, order, by-law, agreement or other instrument or document, reference is made to Revenue Canada or the Department of National Revenue, it shall be read, unless the context otherwise requires, as a reference to the Canada Customs and Revenue Agency.

Income Tax Act

2(1) Subsection 49(6) of the Income Tax Act, chapter I-2 of the Revised Statutes, 1973, is amended by striking out "the Deputy Minister of the Department of National Revenue for Taxation, or an official of the Department of National Revenue" and substituting "the Commissioner of Customs and Revenue, or an official of the Canada Customs and Revenue Agency".

2(2) Subsection 50(4) of the Act is amended

(a) in the portion preceding paragraph (a) by striking out "the Deputy Minister of National Revenue for Taxation of Canada" and substituting "the Commissioner of Customs and Revenue";

(b) in paragraph (b) by striking out "his Department" and substituting "the Canada Customs and Revenue Agency".

2(3) Section 56 of the Act is amended

(a) in subsection (1)

(i) by adding the following definition in alphabetical order:

"Commissioner of Customs and Revenue" means the Commissioner of Customs and Revenue appointed under section 25 of the Canada Customs and Revenue Agency Act (Canada);

(ii) by repealing paragraph (b) of the definition "deputy head" and substituting the following:

(b) where a collection agreement is entered into, the Commissioner of Customs and Revenue;

(b) in paragraph (7)(h)

(i) by striking out "Department of National Revenue" and substituting "Canada Customs and Revenue Agency";

(ii) by striking out "Deputy Minister of National Revenue for Taxation" and substituting "Commissioner of Customs and Revenue".

Youth Assistance Act

3 Paragraph 6(1)(d) of New Brunswick Regulation 87-18 under the Youth Assistance Act is amended by striking out "through Revenue Canada" and substituting "through the Canada Customs and Revenue Agency".

Commencement

4 This Act shall be deemed to have come into force on November 1, 1999.

EXPLANATORY NOTES

Section 1

This transitional provision relates to the change of status of Revenue Canada from a department to an agency called the Canada Customs and Revenue Agency.

Sections 2 and 3

These amendments are consequential to the establishment of the Canada Customs and Revenue Agency.

Section 4

Commencement provision.