Marginal note:Amount to be deducted and remitted by employer

• 21. (1) Every employer paying remuneration to an employee employed by the employer at any time in pensionable employment shall deduct from that remuneration as or on account of the employee’s contribution for the year in which the remuneration in respect of the pensionable employment is paid to the employee any amount that is determined in accordance with prescribed rules and shall remit that amount, together with any amount that is prescribed with respect to the contribution required to be made by the employer under this Act, to the Receiver General at any time that is prescribed and, if at that prescribed time the employer is a prescribed person, the remittance shall be made to the account of the Receiver General at a financial institution (within the meaning that would be assigned by the definition “financial institution” in subsection 190(1) of the Income Tax Act if that definition were read without reference to its paragraphs (d) and (e)).

• Marginal note:Exception

  (4) Subsections (1) and (2) do not apply to a chief executive if he or she declares, after giving notice to the Chief Human Resources Officer appointed under subsection 6(2.1) of the Financial Administration Act, that it is not practical to apply those subsections given the size of that portion of the public sector.

Marginal note:Report — disclosures under section 12

• 38.1 (1) Within 60 days after the end of each financial year, each chief executive must prepare and submit to the Chief Human Resources Officer appointed under subsection 6(2.1) of the Financial Administration Act a report for that financial year on the activities, in the portion of the public sector for which the chief executive is responsible, respecting disclosures made under section 12.

• Marginal note:Report to President of the Treasury Board — disclosures under section 12

  (2) Within six months after the end of each financial year, the Chief Human Resources Officer must prepare and submit to the President of the Treasury Board a report for that financial year that provides an overview of the activities, throughout the public sector, respecting disclosures made under section 12.

INTERPRETATION

Definition of “dependant”

1.1 For the purposes of this Act, “dependant” means the spouse or common-law partner or child of any person referred to in subparagraph 4(a)(i), or any other person who provided or received care or support, financial or otherwise, to or from that person.

• (c) respecting the care, treatment or other benefits to be provided or that the Minister will pay for in whole or in part, the circumstances in which the Minister will pay in whole or in part and the circumstances in which the Minister may cease to pay in whole or in part;

• Marginal note:Computation of fund

  (2) An allowance fund for a quarter is the product of the number of valid votes cast in the election referred to in subsection (1) multiplied by the applicable following number:

  • (a) $0.3825, for the quarter that begins on April 1, 2012 and the three following quarters;

  • (b) $0.255, for the quarter that begins on April 1, 2013 and the three following quarters; and

  • (c) $0.1275, for the quarter that begins on April 1, 2014 and the three following quarters.

Marginal note:Persons required to contribute

15. Every person who is subject to a retirement compensation arrangement that is designated by the regulations is required to contribute to the Retirement Compensation Arrangements Account, by reservation from the person’s salary, from any benefit that is or becomes payable to, or in respect of, that person or otherwise, in the manner and under the circumstances prescribed in respect of that arrangement, at the rate or rates established by the regulations in respect of that arrangement.

• Marginal note:Exception — temporary importation

  (1.1) Sections 5 and 6 do not apply to a resident of Canada who imports a vehicle that is licensed in the United States if the vehicle is rented in the United States from a vehicle rental business and is being imported into Canada for non-commercial purposes.

• Marginal note:Importer to remove vehicle from Canada

  (1.2) A resident of Canada who imports a vehicle under subsection (1.1) shall remove the vehicle from Canada within a period of 30 days, or any other prescribed period, beginning on the day on which the vehicle is imported.

• Marginal note:Rental business to remove vehicle from Canada

  (1.3) If, within the period referred to in subsection (1.2), the resident of Canada delivers the vehicle to a vehicle rental business in Canada with the consent of the business, then the vehicle rental business shall remove the vehicle from Canada before the end of that period.

• Marginal note:Subsection (1.2) does not apply

  (1.4) For greater certainty, if a vehicle rental business is required under subsection (1.3) to remove the vehicle from Canada, subsection (1.2) does not apply to the resident of Canada.

• Marginal note:Regulations

  (1.5) The Governor in Council may make regulations

  • (a) respecting vehicles imported under subsection (1.1);

  • (b) respecting the importation or removal of vehicles under subsections (1.1) to (1.4); and

  • (c) defining, for the purposes of those subsections, any term used in them.

Marginal note:Payments to province

8.4 If there is a sales tax harmonization agreement with the government of a province, the appropriate minister may pay to the province out of amounts received in a fiscal year under Part IX of the Excise Tax Act

• Marginal note:Confirmation of past payments

  (2) Payments that were made before the date on which the Keeping Canada’s Economy and Jobs Growing Act was assented to and that could have been authorized under section 8.4, as amended by that Act, if that version of section 8.4 had been in force on the date those payments were made are, for greater certainty, ratified and confirmed and all actions taken in respect of those payments are ratified and confirmed.