• 100. (1) The portion of subparagraph (c)(iii) of Class 29 in Schedule II to the Regulations before clause (A) is replaced by the following:

  • (iii) after March 18, 2007 and before 2014 if the property is machinery, or equipment,

• (2) Subsection (1) applies after 2011.

• 101. (1) The portion of paragraph (c) of Class 43.1 in Schedule II to the French version of the Regulations before clause (i)(A) is replaced by the following:

  • c) qui, selon le cas :

    • (i) font partie d’un système, sauf un système à cycles combinés amélioré, qui, à la fois :

• (2) Clause (c)(ii)(A) of Class 43.1 in Schedule II to the Regulations is replaced by the following:

  • (A) is used by the taxpayer, or by a lessee of the taxpayer, to generate electrical energy using only a combination of natural gas and thermal waste from one or more natural gas compressor systems located on a natural gas pipeline,

• (3) Paragraph (c) of Class 43.1 in Schedule II to the Regulations is amended by striking out “or” at the end of subparagraph (i), by adding “or” at the end of subparagraph (ii) and by adding the following after subparagraph (ii):

  • (iii) equipment that is used by the taxpayer, or by a lessee of the taxpayer, to generate electrical energy in a process all or substantially all of the energy input of which is thermal waste, other than

    • (A) equipment that uses heat produced by a gas turbine that is part of the first stage of a combined cycle system, and

    • (B) equipment that, on the date of its acquisition, uses chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs), within the meaning assigned by the Ozone-Depleting Substances Regulations, 1998,

• (4) Subsections (1) to (3) apply to property acquired on or after March 22, 2011.

SOR/2005–151Canada Education Savings Regulations

• 102. (1) Subparagraph 16(1)(a)(ii) of the Canada Education Savings Regulations is replaced by the following:

  • (ii) a parent of a beneficiary under the receiving RESP was a parent of an individual who was, immediately before the transfer, a beneficiary under the transferring RESP and

    • (A) the receiving RESP is an RESP that allows more than one beneficiary at any one time, or

    • (B) in any other case, the beneficiary under the receiving RESP had not attained 21 years of age at the time the receiving RESP was entered into;

• (2) Subsection (1) applies in respect of property transferred after 2010.

Coordinating Amendment

Marginal note:Bill C-10

103. If Bill C-10, introduced in the 1st session of the 41st Parliament and entitled the Safe Streets and Communities Act, receives royal assent, then, on the first day on which both section 116 of that Act and subsection 52(2) of this Act are in force,

• (a) paragraph (a) of the definition “ineligible individual” in subsection 149.1(1) of the Income Tax Act is replaced by the following:

  • (a) convicted of a relevant criminal offence unless it is a conviction for which

    • (i) a pardon has been granted and the pardon has not been revoked or ceased to have effect, or

    • (ii) a record suspension has been ordered under the Criminal Records Act and the record suspension has not been revoked or ceased to have effect,

• (b) section 149.1 of the Income Tax Act is amended by adding the following after subsection (1):

  • Marginal note:Deeming rule — Safe Streets and Communities Act

    (1.01) In this section, a reference to a record suspension is deemed also to be a reference to a pardon that is granted or issued under the Criminal Records Act.

PART 22006, c. 13SOFTWOOD LUMBER PRODUCTS EXPORT CHARGE ACT, 2006

Amendments to the Act

Marginal note:2010, c. 12, s. 99

104. Subsection 12(1) of the Softwood Lumber Products Export Charge Act, 2006 is replaced by the following:

105. The Act is amended by adding the following after section 12.1:

Marginal note:2010, c. 12, s. 101

106. Subsection 14(1.1) of the Act is replaced by the following:

107. Subsection 17(1) of the Act is replaced by the following:

Marginal note:2010, c. 12, s. 102

• 108. (1) Subsection 40(3.1) of the Act is replaced by the following:

  • Marginal note:Refund calculated without regard to certain provisions

    (3.1) The amount of a refund under this section is to be determined using the amount of a charge that is calculated without regard to sections 12.1 and 12.2.

• (2) Subsection 40(5) of the Act is replaced by the following:

  • Marginal note:Application for refund

    (5) A refund in respect of an amount shall not be paid under subsection (1) to a person unless the person files, in the prescribed manner, an application for the refund in the prescribed form and containing prescribed information within four years after the day on which the amount was paid by the person.

109. Section 41 of the Act is amended by adding the following after subsection (3):

Coming into Force

Marginal note:March 1, 2011

110. This Part is deemed to have come into force on March 1, 2011.

PART 3CUSTOMS TARIFF SIMPLIFICATION

1997, c. 36Customs Tariff

Marginal note:2010, c. 4, s. 31

111. Section 5 of the Customs Tariff is replaced by the following:

112. Section 13 of the Act is replaced by the following:

• 113. (1) The portion of subsection 14(2) of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Reciprocal reductions

    (2) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to reduce a rate of customs duty on goods imported from a country, and to make consequential amendments,

• Marginal note:2010, c. 4, s. 32

  (2) Paragraph 14(2)(c) of the Act is replaced by the following:

  • (c) by way of compensation for any action taken under any of the following provisions:

    • (i) subsection 55(1),

    • (ii) section 60,

    • (iii) subsection 63(1),

    • (iv) subsection 69(2),

    • (v) subsection 70(2),

    • (vi) subsection 71(2),

    • (vii) subsection 71.01(1),

    • (viii) subsection 71.1(2),

    • (ix) subsection 71.5(1),

    • (x) subsection 5(3), (3.2) or (4.1) of the Export and Import Permits Act.

114. Subsection 15(1) of the Act is replaced by the following:

Marginal note:2010, c. 4, s. 33

115. Paragraph 24(1)(b) of the Act is replaced by the following:

Marginal note:2010, c. 4, s. 34

116. Section 27 of the Act is replaced by the following:

• 117. (1) Paragraphs 31(1)(a) and (b) of the French version of the Act are replaced by the following:

  • a) accorder le bénéfice du tarif de la nation la plus favorisée à tout ou partie des marchandises originaires d’un pays assujetti au tarif général;

  • b) retirer le bénéfice du tarif de la nation la plus favorisée à tout ou partie des marchandises originaires d’un pays bénéficiaire de ce tarif et les assujettir au tarif général;

• (2) Paragraph 31(1)(c) of the Act is replaced by the following:

  • (c) indicate, to the extent required, the tariff treatment of the country to which the order applies.