Income Tax Amendments Act, 2000 (S.C. 2001, c. 17)

Assented to 2001-06-14

PART 10R.S., c. E-15EXCISE TAX ACT

 The Excise Tax Act is amended by adding the following after section 100:

Marginal note:Compliance

101. Every person who, physically or otherwise, does or attempts to do any of the following:

  • (a) interfere with or molest any official (in this section having the same meaning as in section 295) doing anything that the official is authorized to do under this Act, or

  • (b) hinder or prevent any official from doing anything the official is authorized to do under this Act

is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to

  • (c) a fine of not less than $1,000 and not more than $25,000, or

  • (d) both a fine described in paragraph (c) and imprisonment for a term not exceeding twelve months.

 The Act is amended by adding the following after section 289:

Marginal note:Compliance order
  • 289.1 (1) On summary application by the Minister, a judge may, despite subsection 326(2), order a person to provide any access, assistance, information or document sought by the Minister under section 288 or 289 if the judge is satisfied that

    • (a) the person was required under section 288 or 289 to provide the access, assistance, information or document and did not do so; and

    • (b) in the case of information or a document, the information or document is not protected from disclosure by solicitor-client privilege (within the meaning of subsection 293(1)).

  • Marginal note:Notice required

    (2) An application under subsection (1) must not be heard before the end of five clear days from the day the notice of application is served on the person against whom the order is sought.

  • Marginal note:Judge may impose conditions

    (3) The judge making an order under subsection (1) may impose any conditions in respect of the order that the judge considers appropriate.

  • Marginal note:Contempt of court

    (4) If a person fails or refuses to comply with an order, a judge may find the person in contempt of court and the person is subject to the processes and the punishments of the court to which the judge is appointed.

  • Marginal note:Appeal

    (5) An order by a judge under subsection (1) may be appealed to a court having appellate jurisdiction over decisions of the court to which the judge is appointed. An appeal does not suspend the execution of the order unless it is so ordered by a judge of the court to which the appeal is made.

Marginal note:1990, c. 45, s. 12(1)

 Subsection 291(2) of the Act is replaced by the following:

  • Marginal note:Compliance

    (2) No person shall, physically or otherwise, do or attempt to do any of the following:

    • (a) interfere with, hinder or molest any official (in this subsection having the same meaning as in section 295) doing anything the official is authorized to do under this Part, or

    • (b) prevent any official from doing anything the official is authorized to do under this Part

    and every person shall, unless the person is unable to do so, do everything the person is required to do by or pursuant to subsection (1) or any of sections 288 to 290 and 292.

 Subsection 295(5) of the Act is amended by striking out the word “or” at the end of paragraph (j), by adding the word “or” at the end of paragraph (k) and by adding the following after paragraph (k):

  • (l) provide confidential information to a police officer (within the meaning assigned by subsection 462.48(17) of the Criminal Code) solely for the purpose of investigating whether an offence has been committed under the Criminal Code, or the laying of an information or the preferring of an indictment, if

    • (i) such information can reasonably be regarded as being relevant for the purpose of ascertaining the circumstances in which an offence under the Criminal Code may have been committed, or the identity of the person or persons who may have committed an offence, with respect to an official, or with respect to any person related to that official,

    • (ii) the official was or is engaged in the administration or enforcement of this Part, and

    • (iii) the offence can reasonably be considered to be related to that administration or enforcement.

Marginal note:1990, c. 45, s. 12(1)

 The portion of subsection 326(1) of the Act before paragraph (a) is replaced by the following:

Marginal note:Offences
  • 326. (1) Every person who fails to file or make a return as and when required by or under this Part or who fails to comply with subsection 286(2) or 291(2) or with an order made under subsection (2) is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to

Marginal note:1999, c. 26, s. 39

 Paragraph 328(2)(a) of the Act is replaced by the following:

  • (a) to whom confidential information has been provided for a particular purpose under paragraph 295(5)(b), (c), (g), (k) or (l), or

PART 112000, c. 12MODERNIZATION OF BENEFITS AND OBLIGATIONS ACT

  •  (1) Subsection 134(2) of the English version of the Modernization of Benefits and Obligations Act is replaced by the following:

  • (2) Paragraph (b) of the definition “member of a congregation” in subsection 143(4) of the Act is replaced by the following:

    • (b) a child who is unmarried and not in a common-law partnership, other than an adult, of an adult referred to in paragraph (a), if the child lives with the members of the congregation;

  • (2) Subsection (1) is deemed to have come into force on July 31, 2000.

PART 122000, c. 30SALES TAX AND EXCISE TAX AMENDMENTS ACT, 1999

  •  (1) Section 171 of the French version of the Sales Tax and Excise Tax Amendments Act, 1999 is replaced by the following:

    171. Le paragraphe 166.2(2) de la même loi est remplacé par ce qui suit:

    • (2) La demande se fait par dépôt au greffe de la Cour canadienne de l’impôt, conformément à la Loi sur la Cour canadienne de l’impôt, de trois exemplaires des documents visés au paragraphe 166.1(3) et de trois exemplaires de l’avis visé au paragraphe 166.1(5).

  • (2) Subsection (1) is deemed to have come into force on October 20, 2000.

 
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