154. The National Training Act is repealed.

     155. The Unemployment Insurance Act is repealed.

Transitional Provisions

National Training Act

     156. A training allowance being paid under section 5 of the National Training Act when it is repealed may continue to be paid in accordance with that Act and the regulations made under it, as they read immediately before the repeal of that Act, until the conclusion of the course to which the allowance relates.

     157. An agreement under section 7 of the National Training Act in effect when it is repealed continues in effect according to the terms of the agreement.

     158. (1) Amounts paid under sections 156 and 157 in relation to persons who are insured participants, as defined in section 58, shall be charged to the Employment Insurance Account of the Consolidated Revenue Fund.

     (2) Other amounts paid under sections 156 and 157 shall be paid out of money to be appropriated by Parliament.

Unemployment Insurance Act

     159. (1) Except as otherwise provided in this section, all matters relating to a claim for benefits during a benefit period beginning before the Unemployment Insurance Act (the "former Act") is repealed shall be dealt with under that Act, including any amendments that may be made by Bill C-31, introduced in the second session of the 35th Parliament and entitled An Act to implement certain provisions of the budget tabled in Parliament on March 6, 1996.

     (1.1) Subsection 19(3) of this Act applies to claimants who fail to declare all or some of their earnings in a period determined under the regulations beginning on or after January 5, 1997, but the Commission may make deductions under subparagraph 19(3) (a)(i) on or after that date in respect of any failure to declare earnings for such a period beginning after June 30, 1996.

     (1.2) Subsection 19(4) of this Act applies to claimants who begin attending a course or program after the former Act is repealed.

     (2) Section 23 of this Act applies in place of section 20 of the former Act to claimants claiming benefits for the care of children born or placed for adoption after that Act is repealed.

     (3) Section 25 of the former Act applies only to claimants employed on job creation projects under that section when that Act is repealed.

     (4) Section 26 of the former Act applies only to claimants in a course or program to which they are referred under that section before that Act is repealed.

     (5) Regulations made under section 26.1 of the former Act apply only to claimants receiving assistance under them when that Act is repealed and amounts paid under those regulations shall be charged to the Employment Insurance Account of the Consolidated Revenue Fund.

     (6) Sections 27 to 33 of this Act apply in place of sections 27 to 28.3 of the former Act in respect of events occurring after that Act is repealed that give rise to a disentitlement or disqualification under those sections and, for the purpose of applying those sections, a reference in the former Act to

(a) section 27 shall be read as a reference to section 27 of this Act;

(b) section 28 shall be read as a reference to section 29 of this Act;

(c) section 28.1 shall be read as a reference to section 31 of this Act;

(d) section 28.2 shall be read as a reference to section 32 of this Act; and

(e) section 28.3 shall be read as a reference to section 33 of this Act.

     (7) Section 145 of this Act applies in place of section 123 of the former Act in respect of benefits paid after December 31, 1995.

     160. For the purpose of calculating after 1996 how many hours of insurable employment and the amount of insurable earnings a claimant has under this Act, other than Part VIII, insurable employment and insurable earnings occurring

(a) before June 30, 1996 shall be determined in accordance with the former Act; and

(b) on or after June 30, 1996 but before January 5, 1997 shall be determined in accordance with this Act, as it applies on June 30, 1996.

     161. All matters relating to the payment of premiums under the former Act shall be dealt with under that Act.

     162. An amount owing to or by Her Majesty under the former Act shall, when paid, be credited or charged to the Employment Insurance Account.

     163. (1) For the purposes of section 78, the Commission's estimate of the insurable earnings of all insured persons in the fiscal year 1996-97 shall be published in the Canada Gazette if it is not set out in the Main Estimates tabled in Parliament for that year.

     (2) The plan mentioned in section 79 shall be published in the Canada Gazette for the fiscal year 1996-97 if it is not included in the Main Estimates tabled in Parliament for that year.

     164. (1) The powers or functions of any person under the former Act shall be exercised or performed by the person who exercises the corresponding powers or performs the corresponding functions under this Act.

     (2) Boards of referees, panels, chairpersons, umpires and the chief umpire established, appointed or designated under the former Act continue as if they had been established, appointed or designated under this Act.

     165. Waivers and agreements made under paragraph 4(1)(d) of the former Act and in effect when that Act is repealed continue in effect as though they had been made under paragraph 5(4)(d) of this Act.

Employment Insurance Account

     166. For the purposes of section 78, amounts paid out and charged to the Employment Insurance Account under the following provisions are deemed to be paid out and charged to that Account under Part III:

(a) subsection 158(1); and

(b) subsection 159(5), except self-employment benefits paid under section 120 of the Unemployment Insurance Regulations.

Transitional Regulations

     167. The Commission may, with the approval of the Governor in Council, make regulations providing for any other transitional matters, including regulations

(a) providing for the transition from weeks of insurable employment to hours of insurable employment, or from any other basis to another under Part VIII; and

(b) for establishing requirements to qualify to receive benefits, the duration of entitlement to benefits, benefit rates and disentitlement or disqualification from receiving benefits.

Consequential and Related Amendments

Bankruptcy and Insolvency Act

     168. The portion of subsection 67(3) of the Bankruptcy and Insolvency Act before paragraph (a) is replaced by the following:

     (3) Subsection (2) does not apply in respect of subsections 227(4) and (5) of the Income Tax Act, subsections 23(3) and (4) of the Canada Pension Plan or subsections 86(2) and (3) of the Employment Insurance Act, or in respect of provisions of provincial legislation where

Employment and Immigration Department and Commission Act

     169. Section 19 of the Employment and Immigration Department and Commission Act is replaced by the following:

     19. (1) The accounts and financial transactions of the Commission and the Employment Insurance Account established by section 71 of the Employment Insurance Act shall be audited annually by the Auditor General of Canada and a report of the audit shall be made to the Minister.

     (2) The Minister shall, on or before September 30 next following the end of each year or, if Parliament is not then sitting, on any of the first fifteen days next thereafter that either House of Parliament is sitting, submit to Parliament the report by the Auditor General of Canada of the accounts and financial transactions of the Commission in that year relating to employment insurance and of the state of the Employment Insurance Account at the end of that year.

Excise Tax Act

     170. Subparagraph 238.1(2)(c)(iii) of the Excise Tax Act is replaced by the following:

(iii) all amounts required under this Act (other than this Part), the Customs Act, the Customs Tariff, the Excise Act, the Income Tax Act, sections 21 and 33 of the Canada Pension Plan and section 82 and Part VII of the Employment Insurance Act to be remitted or paid before that time by the registrant have been remitted or paid, and

Income Tax Act

     171. Subparagraph 8(1)(l.1)(i) of the Income Tax Act is replaced by the following:

(i) as an employer's premium under the Employment Insurance Act, or

     172. Paragraph 56(1)(m) of the Act is repealed.

     172.1 Paragraph 60(n) of the Act is amended by adding the word "or" at the end of subparagraph (ii.1), by striking out the word "or" at the end of subparagraph (iii) and by repealing subparagraph (iv).

     173. (1) Paragraph (a) of the definition "child care expense" in subsection 63(3) of the Act is amended by adding the word "or" at the end of subparagraph (ii) and by repealing subparagraph (iii).

     (2) Paragraph (b) of the definition "earned income" in subsection 63(3) of the Act is replaced by the following:

(b) all amounts that are included or that would, but for paragraph 81(1)(a), be included because of section 6 or 7 or paragraph 56(1)(n) or (o), in computing a taxpayer's income,

     174. (1) Subparagraph 64(a)(i) of the Act is amended by adding the word "or" at the end of clause (B) and by repealing clause (C).

     (2) Subparagraph 64(b)(ii) of the Act is replaced by the following:

(ii) an amount included by reason of paragraph 56(1)(n) or (o) in computing a taxpayer's income for the year, or

     175. Paragraph 153(1)(i) of the Act is repealed.

     176. Subsection 227(9.1) of the Act is replaced by the following:

     (9.1) Notwithstanding any other provision of this Act, any other enactment of Canada, any enactment of a province or any other law, the penalty for failure to remit an amount required to be remitted by a person on or before a prescribed date under subsection 153(1), subsection 21(1) of the Canada Pension Plan and subsection 82(1) of the Employment Insurance Act shall, unless the person who is required to remit the amount has, knowingly or under circumstances amounting to gross negligence, delayed in remitting the amount or has, knowingly or under circumstances amounting to gross negligence, remitted an amount less than the amount required, apply only to the amount by which the total of all amounts so required to be remitted on or before that date exceeds $500.

Labour Adjustment Benefits Act

     177. The definitions "average weekly insurable earnings" and "board of referees" in subsection 2(1) of the Labour Adjustment Benefits Act are replaced by the following:

"average weekly insurable earnings", in respect of an employee, means the weekly average of the employee's insurable earnings, as determined under the Employment Insurance Act;

"board of referees" means a board of referees established under Part VI of the Employment Insurance Act;

     178. Paragraph 14(1)(d) of the Act is replaced by the following:

(d) the employee has claimed and exhausted all benefits under Part I of the Employment Insurance Act to which the employee was entitled subsequent to his or her lay-off;

     179. (1) Paragraph 17(2)(a) of the Act is replaced by the following:

(a) the week immediately following the week the employee's benefits under Part I of the Employment Insurance Act subsequent to his or her lay-off are exhausted, and

     (2) The portion of subsection 17(3) of the Act before paragraph (a) is replaced by the following:

     (3) Where a qualified employee was certified by the Board pursuant to section 11 after the week his or her benefits under Part I of the Employment Insurance Act subsequent to the lay-off were exhausted, in addition to the labour adjustment benefits otherwise payable to the employee under this Act, labour adjustment benefits are payable from the later of

     180. The portion of subsection 19(2) of the Act before paragraph (a) is replaced by the following:

     (2) For the purposes of this Act, the weekly insurable earnings of a qualified employee for any week of employment under a work sharing agreement approved pursuant to section 24 of the Employment Insurance Act is the lesser of

     181. Subparagraphs 21(1)(b)(iii) and (iv) of the Act are replaced by the following:

(iii) benefits under Part I of the Employment Insurance Act,

     182. Section 29 of the Act is replaced by the following:

     29. (1) Sections 125 and 134 of the Employment Insurance Act apply, with such modifications as the circumstances require, in respect of any prosecution or other proceeding under this Act as though it were a prosecution or other proceeding under that Act.

     (2) Subsections 126(14) to (22) of the Employment Insurance Act apply, with such modifications as the circumstances require, in respect of the administration and enforcement of this Act.

     183. A reference in the Act to benefits under Part I of the Employment Insurance Act shall be interpreted as referring to benefits under the Unemployment Insurance Act in respect of any qualified employee laid off before its repeal who

(a) has qualified on the basis of the lay-off to receive benefits under the Unemployment Insurance Act; or

(b) is not entitled to receive benefits under the Employment Insurance Act on the basis of the lay-off.

Tax Court of Canada Act

     184. Paragraph 18.29(1)(b) of the Tax Court of Canada Act is replaced by the following:

(b) Parts IV and VII of the Employment Insurance Act;

     185. Paragraph 20(1.1)(h.1) of the Act is replaced by the following:

(h.1) prescribing, for the purposes of subsection 28(1) of the Canada Pension Plan or subsection 103(1) of the Employment Insurance Act, when a determination or a decision on an appeal to the Minister of National Revenue under section 27 of the Canada Pension Plan or section 93 of the Employment Insurance Act, as the case may be, is communicated to a person;

Tax Rebate Discounting Act

     186. Paragraph (c) of the definition "refund of tax" in subsection 2(1) of the Tax Rebate Discounting Act is replaced by the following:

(c) an overpayment of premiums paid under the Employment Insurance Act, or

Changes in Terminology

     187. The following provisions are amended by replacing the expression Unemployment Insurance Act with the expression Employment Insurance Act:

(a) subsection 104(4) of the Canada Pension Plan;

(b) paragraph 295(4)(b) and subparagraph 295(5)(d)(ii) of the Excise Tax Act;

(c) paragraph 28(1)(m) of the Federal Court Act;

(d) subparagraphs 56(1)(a)(iv) and (l)(ii) and 60(n)(iii) and (o)(ii), paragraphs 60(v.1), 118.7(a), 153(1)(d.1), 223(1)(b) and 241(1)(c), (3)(b) and (4)(a), subparagraph 241(4)(d)(x), paragraph 241(4)(h) and the definition "authorized person" in subsection 241(10) of the Income Tax Act;

(e) subsection 66(2) of the Indian Act;

(f) subsections 13(7), 26(1) and 31(3) of the Labour Adjustment Benefits Act;

(g) subparagraph 13(a)(ii) of the Old Age Security Act;

(h) paragraph (b) of the definition "program spending" in section 2 of the Spending Control Act;

(i) subsection 12(1) of the Tax Court of Canada Act; and

(j) subparagraph 7(b)(i) of the schedule to the Unemployment Assistance Act.

Conditional Amendments

     188. On the later of the coming into force of this section and subsection 6(1) of An Act to amend the Cultural Property Export and Import Act, the Income Tax Act and the Tax Court of Canada Act, chapter 38 of the Statutes of Canada, 1995, subsection 12(1) of the Tax Court of Canada Act is replaced by the following:

     12. (1) The Court has exclusive original jurisdiction to hear and determine references and appeals to the Court on matters arising under the Canada Pension Plan, the Cultural Property Export and Import Act, the Employment Insurance Act, Part IX of the Excise Tax Act, the Income Tax Act, the Old Age Security Act and the Petroleum and Gas Revenue Tax Act, where references or appeals to the Court are provided for in those Acts.

     189. If Bill C-11, introduced in the second session of the 35th Parliament and entitled An Act to establish the Department of Human Resources Development and to amend and repeal certain related Acts, is assented to, then

(a) on the later of the coming into force of this section and subsection 23(2) of that Act, subsection 77(2) of the English version of this Act is replaced by the following:

     (2) Notwithstanding the Financial Administration Act, amounts mentioned in paragraph (1)(a) shall be paid by special warrants drawn on the Receiver General and issued by the Commission by electronic means or bearing the printed signature of the Chairperson and Vice-Chairperson of the Commission and amounts mentioned in paragraphs (1)(b) to (e) may be paid by the special warrants.

(b) on the later of the coming into force of this section and section 32 of that Act, section 32 of that Act is replaced by the following:

     32. The accounts and financial transactions of the Commission and the Employment Insurance Account established by section 71 of the Employment Insurance Act shall be audited annually for the previous fiscal year by the Auditor General of Canada and a report of the audit relating to that Account shall be made to the Minister.

(c) on the later of the coming into force of this section and subsection 49(1) of that Act, subsection 104(4) of the Canada Pension Plan is replaced by the following:

     (4) Any information obtained by an officer, clerk or employee in the Department of Human Resources Development pursuant to this Act or any regulation may be made available to the Canada Employment Insurance Commission, or to an officer, clerk or employee, or a member of a class of officers, clerks or employees, in the Department of Human Resources Development exercising powers or performing duties and functions authorized by that Commission, where it is necessary to do so for the purposes of the administration of this Act or the Employment Insurance Act.

(d) on the later of the coming into force of this section and section 63 of that Act, subparagraph 241(4)(d)(x) of the Income Tax Act is replaced by the following:

(x) to the Canada Employment Insurance Commission, or to an official, or a member of a class of officials, of the Department of Human Resources Development solely for the purposes of the administration or enforcement of, or the evaluation or formulation of policy for the purposes of, the Employment Insurance Act or an employment program of the Government of Canada,

(e) on the later of the coming into force of this section and section 92 of that Act, section 127 of this Act is replaced by the following:

     127. (1) The following information shall be made available only to the Commission and the employees of the Department of Human Resources Development in the course of their employment and such other persons as the Minister considers advisable:

(a) any information obtained by the Commission or the Department from any person under this Act or the regulations; and

(b) any information prepared from information described in paragraph (a).

     (2) The Commission, the Department and the employees of the Department mentioned in this section are not compellable to answer questions concerning the information, or to produce records or other documents containing the information, as evidence in any proceedings not directly concerned with the enforcement or interpretation of this Act or the regulations.

(f) on the later of the coming into force of this section and paragraph 95(l) of that Act, the definition "Minister" in subsection 2(1) of this Act is replaced by the following:

"Minister" means the Minister of Human Resources Development, except in Parts IV and VII;

(g) on the later of the coming into force of this section and paragraph 99(h) of that Act, the definition "Commission" in subsection 2(1) of this Act is replaced by the following:

"Commission" means the Canada Employment Insurance Commission;

Coming into Force

     190. (1) Except as otherwise provided in this section, this Act comes into force on June 30, 1996.

     (2) Section 4, subsection 5(6), sections 66 and 67, subsections 82(1) and (2), paragraphs 90(1)(d), (h) and (i), section 95 and subsections 96(4) and (5) come into force on January 1, 1997.

     (3) The following provisions come into force on January 5, 1997:

(a) the definitions "major attachment claimant" and "minor attachment claimant" in subsection 6(1);

(b) section 7;

(c) subsection 12(2);

(d) sections 14 to 17;

(e) subsection 19(2);

(f) subsection 28(4);

(g) paragraph 30(1)(a) and subsections 30(5) and (6);

(h) paragraph 31(c);

(i) paragraph 32(2)(c);

(j) subsection 38(3);

(k) section 55;

(l) paragraph 108(1)(h);

(l.1) subsection 153.1(3); and

(m) Schedule I.

     (3.1) Subsections 7.1(1) to (3) come into force on January 5, 1997, but in applying them the Commission may take into account notices issued under subsection 7.1(4) on or after June 30, 1996.

     (3.2) Subsection 19(3) comes into force on January 5, 1997, but the Commission may make deductions under subparagraph 19(3)(a)(i) on and after that date in respect of any failure to declare earnings for a period beginning on or after June 30, 1996.

     (4) The provisions set out in Schedule II apply in place of the provisions listed in subsections (2) and (3) from June 30, 1996 until the coming into force of those provisions.

     (5) The provisions enacted by section 6 of Schedule II continue to apply in place of sections 14, 16 and 17 of this Act to claimants whose benefit periods begin on or after June 30, 1996 and before January 5, 1997.

     (6) Sections 172 to 175 come into force on January 1, 1998.