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| Only one
application
per month
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(5) A licensed wholesale vendor shall not
apply for a rebate under subsection (2) or (3)
more often than once a month.
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(2) Sections 68.161, 68.162 and 68.164 of
the Act, other than subsection 68.162(8) of
the Act, as enacted by subsection (1), shall
be deemed to have come into force on
February 9, 1994.
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(3) Section 68.163 of the Act, as enacted
by subsection (1), shall be deemed to have
come into force on February 22, 1994.
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(4) Section 68.165 of the Act, as enacted
by subsection (1), shall be deemed to have
come into force on April 15, 1994.
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(5) Section 68.166 of the Act, as enacted
by subsection (1), shall be deemed to have
come into force on February 11, 1994.
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(6) Section 68.167 of the Act, as enacted
by subsection (1), shall be deemed to have
come into force on March 26, 1994.
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(7) Sections 68.168 and 68.169 of the Act,
as enacted by subsection (1), come into force
or shall be deemed to have come into force
on June 1, 1994.
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| R.S., c. 7 (2nd
Supp.), s. 34
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8. (1) Subsections 72(2) and (3) of the Act
are replaced by the following:
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| Form and
contents of
application
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(2) An application, other than an
application under any of sections 68.161 to
68.169, shall be made in the prescribed form
and contain the prescribed information.
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| Filing of
application
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(3) An application, other than an
application under any of sections 68.161 to
68.169, shall be filed with the Minister in any
manner that the Governor in Council may, by
regulation, prescribe.
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| R.S., c. 7 (2nd
Supp.), s. 34
|
(2) Subsection 72(7) of the Act is replaced
by the following:
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| Interest on
payment
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(7) Where an amount is paid to an applicant
under subsection (6), interest at the prescribed
rate shall be paid
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(3) Subsection (1) shall be deemed to have
come into force on February 9, 1994, except
that
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(4) Subsection (2) applies on or after the
day on which this Act is assented to, in
respect of periods beginning after February
8, 1994.
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| R.S., c. 7 (2nd
Supp.), s. 38
|
9. (1) Subsection 81.38(8) of the Act is
replaced by the following:
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| Interest on
refunds
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(8) Where a payment is made under
subsection (1) or (4) in respect of an
application under any of sections 68 to 68.161
and 68.165 to 69, interest at the prescribed rate
shall be paid, in respect of each day between
the day that is sixty days after the day on which
the application was received by the Minister
and the day on which the payment was sent,
and compounded monthly on the total amount
of the payment and interest outstanding.
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| Interest on
refunds
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(8.1) Where a payment is made under
subsection (1) or (4) in respect of an
application under section 68.162, 68.163 or
68.164, interest at the prescribed rate shall be
paid, in respect of each day between the day on
which the application was received by the
Minister and the day on which the payment
was sent, and compounded monthly on the
total amount of the payment and interest
outstanding.
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(2) Subsection (1) applies on or after the
day on which this Act is assented to, in
respect of periods beginning after February
8, 1994.
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10. The Act is amended by adding the
following after section 97:
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| Offence of
selling in
another
province
tobacco
marked for
sale in Ont. or
N.B.
|
97.1 Where manufactured tobacco has been
marked or stamped in accordance with a
statute of the Province of Ontario or New
Brunswick to indicate that the manufactured
tobacco is intended for sale in that province,
every person who sells or offers for sale the
manufactured tobacco to a consumer in any
other province is guilty of an offence and is
liable on summary conviction to a fine of not
less than $1,000 and not more than the greater
of $1,000 and triple the amount by which
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exceeds
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| Offence of
selling in
another
province
tobacco
marked for
sale in Quebec
|
97.2 Where cigarettes or tobacco sticks
have been marked or stamped in accordance
with a statute of the Province of Quebec to
indicate that they are intended for sale in that
province, every person who sells or offers for
sale the cigarettes or tobacco sticks to a
consumer in any other province is guilty of an
offence and is liable on summary conviction
to a fine of not less than $1,000 and not more
than the greater of $1,000 and triple the
amount by which
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exceeds
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| Offence of
selling in
another
province
tobacco
marked for
sale in N.S.
|
97.3 Where manufactured tobacco, other
than tobacco sticks, has been marked or
stamped in accordance with a statute of the
Province of Nova Scotia to indicate that the
manufactured tobacco is intended for sale in
that province, every person who sells or offers
for sale the manufactured tobacco to a
consumer in any other province is guilty of an
offence and is liable on summary conviction
to a fine of not less than $1,000 and not more
than the greater of $1,000 and triple the
amount by which
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exceeds
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| Definitions
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97.4 (1) In this section,
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| ``on-reserve
retailer'' « détaillant situé dans une réserve »
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``on-reserve retailer'' means a retailer on a
reserve in the Province of Ontario who is
authorized under the Tobacco Tax Act,
R.S.O. 1990, c. T.10, to sell black stock
cigarettes, in the ordinary course of the
retailer's business, to Indian consumers in
the Province of Ontario;
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| ``reserve'' « réserve »
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``reserve'' means a reserve as defined in
subsection 2(1) of the Indian Act or an
Indian settlement as defined in section 2 of
the Indians and Bands on certain Indian
Settlements Remission Order;
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| ``supplier'' « fournisseur »
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``supplier'' means a wholesaler who has a
permit under section 9 of the Tobacco Tax
Act, R.S.O. 1990, c. T.10, to purchase and
sell black stock cigarettes.
|
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| Offence of
unauthorized
sale of
tobacco
intended for
Indian reserve
|
(2) Every person who sells or offers for sale
black stock in respect of which excise tax was
imposed under section 23 at a rate provided for
under paragraph 1(a), 2(a) or 3(a) of
Schedule II, because of the application of
subparagraph 1(a)(ii), 2(a)(ii) or 3(a)(ii) of
that Schedule, to a person other than a
supplier, an on-reserve retailer or an Indian
consumer in the Province of Ontario is guilty
of an offence and liable on summary
conviction to a fine of not less than $1,000 and
not more than the greater of $1,000 and triple
the amount by which
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exceeds
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| Definitions
|
97.5 (1) In this section,
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| ``band'' « bande »
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``band'' has the same meaning as in
subsection 2(1) of the Indian Act;
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| ``council'' « conseil »
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``council'' of a band has the same meaning as
in subsection 2(1) of the Indian Act;
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| ``designated
retail vendor'' « vendeur au détail désigné »
|
``designated retail vendor'' means a retail
vendor on a reserve in the Province of Nova
Scotia who is designated in writing by the
council of a band in Nova Scotia, and by the
Provincial Tax Commission of the
Department of Finance of the Province of
Nova Scotia, as a vendor from whom
Indians on the reserve may buy
manufactured tobacco on which tax under
the Tobacco Tax Act, R.S.N.S. 1989, c. 470,
is not payable;
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| ``designated
wholesale
vendor'' « vendeur en gros désigné »
|
``designated wholesale vendor'' means a
wholesale vendor who has a wholesale
vendor's permit under the Tobacco Tax Act,
R.S.N.S. 1989, c. 470, for the sale of black
stock to designated retail vendors;
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| ``reserve'' « réserve »
|
``reserve'' means a reserve as defined in
subsection 2(1) of the Indian Act.
|
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| Offence of
unauthorized
sale of
tobacco
intended for
Indian reserve
|
(2) Every person who sells or offers for sale
black stock in respect of which excise tax was
imposed under section 23 at a rate provided for
under paragraph 1(c) or 3(b) of Schedule II,
because of the application of subparagraph
1(c)(ii) or 3(b)(ii) of that Schedule, to a person
other than a designated wholesale vendor, a
designated retail vendor or an Indian
consumer on a reserve in Nova Scotia is guilty
of an offence and liable on summary
conviction to a fine of not less than $1,000 and
not more than the greater of $1,000 and triple
the amount by which
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exceeds
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11. (1) The Act is amended by adding the
following after section 98:
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| Inspection
|
98.1 Every person who is authorized under
a statute of the Province of Ontario, Quebec,
Nova Scotia, New Brunswick or Prince
Edward Island to sell manufactured tobacco in
the province to a purchaser who is authorized
under a statute of the province to retail
manufactured tobacco in the province shall, at
all reasonable times, make the person's
records and books of account and the records
and vouchers necessary to verify the
information in them available to officers of the
Department, and to other persons authorized
by the Minister for the purpose of this section,
for any purpose relating to the administration
or enforcement of this Act and give them
every facility necessary to inspect the records,
books, accounts and vouchers for that
purpose.
|
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| Inspection
|
98.2 Every person who has sold tax-paid
manufactured tobacco (as defined in
subsection 68.162(1)) or tax-paid cigarettes
(as defined in subsection 68.163(1) or
68.164(1)) to a purchaser for resale shall, at all
reasonable times, make the person's records
and books of account and the records and
vouchers necessary to verify the information
in them available to officers of the
Department, and to other persons authorized
by the Minister for the purpose of this section,
for the purpose of verifying an application by
the purchaser under subsection 68.162(3),
68.163(3) or 68.164(3) and give them every
facility necessary to inspect the records,
books, accounts and vouchers for that
purpose.
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(2) Sections 98.1 and 98.2 of the Act, as
enacted by subsection (1), shall be deemed
to have come into force on February 9,
1994, except that after February 8, 1994
and before February 22, 1994, section 98.2
of the Act, as enacted by subsection (1), shall
be read without reference to ``68.163(1) or''
and ``, 68.163(3)''.
|
|
| R.S., c. 7 (2nd
Supp.), s. 47
|
12. Section 100 of the Act is amended by
adding the following after subsection (4):
|
|
| Failure to
make records
and books
available
|
(5) Every person who fails to comply with
section 98.1 or 98.2 is guilty of an offence and
liable on summary conviction to a fine of not
less than $200 and not more than $2,000 or to
imprisonment for a term of not more than 6
months or to both fine and imprisonment.
|
|
| 1994, c. 9 ,
s. 14
|
13. (1) The portion of subsection 236(1) of
the Act before paragraph (a) is replaced by
the following:
|
|
| Food,
beverages and
entertainment
|
236. (1) Where a registrant is the recipient
of, or pays an allowance in respect of, a supply
of food, beverages or entertainment and
subsection 67.1(1) of the Income Tax Act
applies, or would apply if the registrant were
a taxpayer under that Act, in respect of the
supply or allowance, 50% of the total of all
amounts, each of which is an input tax credit
claimed in a return for a reporting period in a
fiscal year of the registrant in respect of the
supply or allowance, shall be added in
determining the net tax
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|
|
(2) Subsection (1) applies to supplies of
food or beverages consumed, or
entertainment enjoyed, after February
1994 and in respect of which
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|
|
| 1991, c. 42,
s. 5; 1993, c.
25, ss. 63 and
64
|
14. (1) Schedule II to the Act is replaced
by the following:
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