Employment Insurance Act - Amendments - Bill C-24

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BILL C-24

An Act to amend the Excise Tax Act, a related Act, the Bankruptcy and Insolvency Act, the Budget Implementation Act, 1997, the Budget Implementation Act, 1998, the Budget Implementation Act, 1999, the Canada Pension Plan, the Companies' Creditors Arrangement Act, the Cultural Property Export and Import Act, the Customs Act, the Customs Tariff, the Employment Insurance Act, the Excise Act, the Income Tax Act, the Tax Court of Canada Act and the Unemployment Insurance Act.

[Assented to 20^th October, 2000]

Official version published in the Canada Gazette Part III – Vol. 23, No. 4 – November 27, 2000 Chapter 30.

PARTIAL SUMMARY

In the area of the administration and enforcement of the tax system, this enactment contains amendments to the Excise Tax Act, Bankruptcy and Insolvency Act, Canada Pension Plan, Companies' Creditors Arrangement Act, Cultural Property Export and Import Act, Customs Act, Employment Insurance Act (and the former Unemployment Insurance Act), Income Tax Act and the Tax Court of Canada Act. Many of these amendments are intended to update the provisions of the various Acts relative to current administrative practices, harmonize certain of the GST/HST, income tax and customs provisions and ensure the efficiency and effectiveness of the assessment, appeals and collections processes. Specific measures include: permitting the Minister of National Revenue to accept late-filed applications for certain GST/HST rebates that are payable to individuals and are administered under the income tax system; removing the obligation for a supplier to disclose on an invoice the amount of tax payable on certain transactions when it is the recipient who is required to report and remit the tax; clarifying the allowable use by the Canada Customs and Revenue Agency of third-party information; clarifying the Crown's ability to advance alternative arguments in support of an assessment on an appeal; ensuring that certain enforcement provisions dealing with third parties apply equally where the third party happens to be the Crown in right of a province and ensuring that employment insurance premiums and Canada Pension Plan contributions that are required to be remitted by an employer are fully recoverable by the Crown in the case of the bankruptcy of the employer.

SHORT TITLE

1. This Act may be cited as the Sales Tax and Excise Tax Amendments Act, 1999.

The sections of Bill C-24 relating to the Employment Insurance Act and the former Unemployment Insurance Act are as follows:

EMPLOYMENT INSURANCE ACT (1996, c. 23)

167. (1) Section 99 of the Employment Insurance Act is replaced by the following:

Application of Income Tax Act provisions

99. Section 160, subsections 161(11) and 220(3.1), sections 221.1 and 224 to 224.3 and subsections 227(9.1) and (10) and 248(7) and (11) of the Income Tax Act apply to all premiums, interest, penalties and other amounts payable by a person under this Part, with such modifications as the circumstances require, and for the purposes of this section,

1. the reference in subsection 224(1.2) of that Act to "subsection 227(10.1) or a similar provision" shall be read as a reference to "section 85 of the Employment Insurance Act"; and
2. subsection 224(1.2) of the Income Tax Act shall apply to employer's premiums, employee's premiums, and related interest, penalties or other amounts, subject to subsections 69(1) and 69.1(1) of the Bankruptcy and Insolvency Act and section 11.4 of the Companies' Creditors Arrangement Act.

(2) Subsection (1) is deemed to have come into force on June 30, 1996 except that, before September 30, 1997, paragraph 99(b) of the Employment Insurance Act, as enacted by subsection (1), shall be read without reference to ``and section 11.4 of the Companies' Creditors Arrangement Act''.

UNEMPLOYMENT INSURANCE ACT (R.S., c. U-1)

179. (1) Section 66 of the Unemployment Insurance Act is replaced by the following:

Application of Income Tax Act provisions

66. Section 160, subsections 161(11) and 220(3.1), sections 221.1 and 224 to 24.3 and subsections 227(9.1) and (10) and 248(7) and (11) of the Income Tax Act apply to all premiums, interest, penalties and other amounts payable by a person under this Part, with such modifications as the circumstances require, and for the purposes of this section,

1. the reference in subsection 224(1.2) of that Act to ``subsection 227(10.1) or a similar provision'' shall be read as a reference to ``section 56 of the Unemployment Insurance Act''; and
2. subsection 224(1.2) of the Income Tax Act shall apply to employer's premiums, employee's premiums, and related interest, penalties or other amounts, subject to subsections 69(1) and 69.1(1) of the Bankruptcy and Insolvency Act.

(2) Subsection (1) is deemed to have come into force on November 30, 1992.