|
|
(b) $0.0047 multiplied by the number of
those tobacco sticks.
|
|
| Conditions for
rebate
|
(4) To qualify to receive a rebate under any
of subsections (2) to (3.22) in respect of
manufactured tobacco , the licensed
wholesale vendor must
|
|
|
|
(a) apply to the Minister for the rebate,
within two years after the sale of the
manufactured tobacco by the licensed
wholesale vendor, in any form and manner
that is authorized by the Minister; and
|
|
|
|
(b) include in the application a certification
by the Treasurer of the Province of Prince
Edward Island that all tax payable in respect
of the manufactured tobacco under the
Health Tax Act, R.S.P.E.I. 1988, c. H-3, has
been paid.
|
|
| Only one
application
per month
|
(5) A licensed wholesale vendor shall not
apply for a rebate under any of subsections (2)
to (3.22) more often than once per month.
|
|
|
|
(3) Subsections (1) and (2) are deemed to
have come into force on November 29, 1996.
|
|
| R.S., c. 12
(4th Supp.), s.
30(1)
|
69. (1) Subsection 74(1) of the Act is
replaced by the following:
|
|
| Deductions of
tax, other than
Part I tax,
where
application
|
74. (1) In lieu of making a payment, other
than a payment in respect of Part I, pursuant to
an application under any of sections 68 to
68.153, 68.161 or 68.17 to 69, the Minister
may, on request of the applicant, authorize the
applicant to deduct, on such terms and
conditions and in such manner as the Minister
may specify, the amount that would otherwise
be paid to the applicant from the amount of
any payment or remittance of tax, penalty,
interest or other sum that is reported in a return
under section 20, 21.32 or 78 by the applicant.
|
|
|
|
(2) Subsection (1) is deemed to have come
into force on November 29, 1996.
|
|
| 1994, c. 29, s.
10
|
70. (1) The portion of section 97.1 of the
Act before paragraph (a) is replaced by the
following:
|
|
| Offence of
selling in
another
province
tobacco
marked for
sale in Ontario
|
97.1 Where manufactured tobacco has been
marked or stamped in accordance with a
statute of the Province of Ontario 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
|
|
|
|
(2) Subsection (1) is deemed to have come
into force on November 29, 1996.
|
|
| 1994, c. 29, s.
10
|
71. (1) The portion of section 97.2 of the
Act before paragraph (a) is replaced by the
following:
|
|
| Offence of
selling in
another
province
tobacco
marked for
sale in Quebec
or N.B.
|
97.2 Where cigarettes or tobacco sticks
have been marked or stamped in accordance
with a statute of the Province of Quebec or
New Brunswick 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
|
|
|
|
(2) Subsection (1) is deemed to have come
into force on November 29, 1996.
|
|
| 1994, c. 29, s.
10; 1995, c.
36, s. 7
|
72. (1) Section 97.3 of the Act is replaced
by the following:
|
|
| Offence of
selling in
another
province
cigarettes
marked for
sale in N.S.
|
97.3 Where cigarettes have been marked or
stamped in accordance with a statute of the
Province of Nova Scotia to indicate that the
cigarettes are intended for sale in that
province, every person who sells or offers for
sale the cigarettes to a consumer in any other
province, other than the Province of Prince
Edward Island, 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
|
|
|
|
(a) the excise tax that would be imposed
under section 23 in respect of the cigarettes
if the applicable rate of tax were the rate set
out in paragraph 1(f) of Schedule II
|
|
|
|
exceeds
|
|
|
|
(b) the excise tax that was imposed under
section 23 in respect of the cigarettes .
|
|
|
|
(2) Subsection (1) is deemed to have come
into force on November 29, 1996.
|
|
| 1994, c. 29, s.
10
|
73. (1) Subsection 97.5(2) of the Act is
replaced by the following:
|
|
| Offence of
unauthorized
sale of
cigarettes
intended for
Indian reserve
|
(2) Every person who sells or offers for sale
black stock cigarettes in respect of which
excise tax was imposed under section 23 at a
rate provided for under paragraph 1(c) of
Schedule II, because of the application of
subparagraph 1(c)(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
|
|
|
|
(a) the excise tax that would be imposed
under section 23 in respect of the cigarettes
if the applicable rate of excise tax were the
rate set out in paragraph 1(f) of Schedule II
|
|
|
|
exceeds
|
|
|
|
(b) the excise tax that was imposed under
section 23 in respect of the cigarettes .
|
|
|
|
(2) Subsection (1) is deemed to have come
into force on November 29, 1996.
|
|
| 1994, c. 29, s.
14(1); 1995,
c. 36, s. 9(1)
|
74. (1) The portion of paragraph 1(a) of
Schedule II to the Act before subparagraph
(ii) is replaced by the following:
|
|
|
|
(a) $0.05138 for each five cigarettes or
fraction of five cigarettes contained in any
package, where
|
|
|
|
(i) the cigarettes are marked or stamped
in accordance with the Tobacco Tax Act,
R.S.O. 1990, c. T.10, to indicate that the
cigarettes are intended for retail sale in
the Province of Ontario, or
|
|
| 1995, c. 36, s.
9(2)
|
(2) Paragraph 1(b) of Schedule II to the
Act is replaced by the following:
|
|
|
|
(b) $0.04138 for each five cigarettes or
fraction of five cigarettes contained in any
package where the cigarettes are marked or
stamped in accordance with the Tobacco
Tax Act, R.S.Q. 1977, c. I-2, to indicate that
the cigarettes are intended for retail sale in
the Province of Quebec;
|
|
| 1994, c. 29, s.
14(1)
|
(3) The portion of paragraph 1(c) of
Schedule II to the Act before subparagraph
(ii) is replaced by the following:
|
|
|
|
(c) $0.10138 for each five cigarettes or
fraction of five cigarettes contained in any
package, where
|
|
|
|
(i) the cigarettes are marked or stamped
in accordance with the Tobacco Tax Act,
R.S.N.S. 1989, c. 470, to indicate that the
cigarettes are intended for retail sale in
the Province of Nova Scotia, or
|
|
| 1994, c. 29, s.
14(1); 1995,
c. 36, s. 10
|
(4) Paragraphs 1(d) and (e) of Schedule II
to the Act are replaced by the following:
|
|
|
|
(d) $0.10138 for each five cigarettes or
fraction of five cigarettes contained in any
package, where the cigarettes are marked or
stamped in accordance with the Tobacco
Tax Act, R.S.N.B. 1973, c. T-7, to indicate
that the cigarettes are intended for retail
sale in the Province of New Brunswick;
|
|
|
|
(e) $0.10138 for each five cigarettes or
fraction of five cigarettes contained in any
package, where
|
|
|
|
(i) the cigarettes are marked or stamped
in accordance with the Tobacco Tax Act,
R.S.N.S. 1989, c. 470, to indicate that the
cigarettes are intended for retail sale in
the Province of Nova Scotia and are
delivered by the manufacturer or
producer of the cigarettes to a wholesale
vendor licensed as such under the Health
Tax Act, R.S.P.E.I. 1988, c. H-3, and
|
|
|
|
(ii) the wholesale vendor certifies to the
manufacturer or producer, in any form
and manner authorized by the Minister,
that the cigarettes are intended for retail
sale in the Province of Prince Edward
Island in accordance with the Health Tax
Act, R.S.P.E.I. 1988, c. H-3 ; and
|
|
|
|
(5) Subsections (1) to (4) are deemed to
have come into force on November 29, 1996.
|
|
|
|
(6) For the purposes of the provisions of
the Customs Act and the Excise Tax Act that
provide for the payment of, or liability to
pay, any interest, subsections (1) to (4) are
deemed to have come into force as if this Act
had been assented to on November 29, 1996.
|
|
| 1994, c. 29, s.
14(1)
|
75. (1) Paragraph 2(c) of Schedule II to
the Act is replaced by the following:
|
|
|
|
(c) $0.00865 per stick, where the tobacco
sticks are marked or stamped in accordance
with the Tobacco Tax Act, R.S.N.B. 1973, c.
T-7, to indicate that the tobacco sticks are
intended for retail sale in the Province of
New Brunswick; and
|
|
|
|
(2) Subsection (1) is deemed to have come
into force on November 29, 1996.
|
|
|
|
(3) For the purposes of the provisions of
the Customs Act and the Excise Tax Act that
provide for the payment of, or liability to
pay, any interest, subsection (1) is deemed
to have come into force as if this Act had
been assented to on November 29, 1996.
|
|
| 1994, c. 29, s.
14(1); 1995,
c. 36, s. 11
|
76. (1) Item 3 of Schedule II to the Act is
amended by adding the word ``and'' at the
end of paragraph (a) and by repealing
paragraphs (b) to (d).
|
|
|
|
(2) Subsection (1) is deemed to have come
into force on November 29, 1996.
|
|
|
|
(3) For the purposes of the provisions of
the Customs Act and the Excise Tax Act that
provide for the payment of, or liability to
pay, any interest, subsection (1) is deemed
to have come into force as if this Act had
been assented to on November 29, 1996.
|
|
| R.S., c. 1 (5th
Supp.)
|
|
|
|
|
77. (1) Paragraph 182(1)(a) of the Income
Tax Act is replaced by the following:
|
|
|
|
(a) the number of days in the year that are
after February 8, 1994 and before February
9, 2000
|
|
|
|
(2) Subsection (1) applies to taxation
years ending after February 8, 1997.
|
|
| R.S., c. 41
(3rd Supp.)
|
|
|
|
|
78. (1) Note 7(a) to Chapter 98 of
Schedule I to the Customs Tariff is replaced
by the following:
|
|
|
|
(a) the provisions shall apply to alcoholic
beverages not exceeding 1.14 litres and
tobacco not exceeding fifty cigars, two
hundred cigarettes, two hundred
tobacco sticks and two hundred grams
of manufactured tobacco where they are
included in the baggage accompanying
the importer, and no exemption is being
claimed in respect of alcoholic
beverages or tobacco under another
heading or subheading at the time of
importation;
|
|
|
|
(2) Subsection (1) is deemed to have come
into force on November 29, 1996.
|
|
|
|
79. (1) Subheading Note 2 to Chapter 98
of Schedule I to the Act is replaced by the
following:
|
|
|
|
2. For the purpose of subheading No.
9804.10, goods may include alcoholic
beverages not exceeding 1.14 litres and
tobacco not exceeding fifty cigars, two
hundred cigarettes, two hundred
tobacco sticks and two hundred grams
of manufactured tobacco.
|
|
|
|
(2) Subsection (1) is deemed to have come
into force on November 29, 1996.
|
|
|
|
|
|
|
|
|
|
| R.S., c. 1 (5th
Supp.)
|
|
|
|
|
80. (1) Paragraph (c) of the description of
A in subsection 122.61(1) of the Income Tax
Act is replaced by the following:
|
|
|
|
(c) where the person is, at the beginning
of the month, an eligible individual in
respect of one or more qualified
dependants, the amount determined by
the formula
|
|
|
|
[C x (D - $3,750 )] - (G x H) $6,250
|
|
|
|
|
|
|
|
C is, where the person is an eligible
individual in respect of
|
|
|
|
(i) only one qualified dependant,
$605, and
|
|
|
|
(ii) two or more qualified
dependants, the total of
|
|
|
|
(A) $605 for the first qualified
dependant,
|
|
|
|
(B) $405 for the second qualified
dependant, and
|
|
|
|
(C) $330 for each, if any, of the
third and subsequent qualified
dependants,
|
|
|
|
D is the lesser of $10,000 and the
person's adjusted earned income for
the year,
|
|
|
|
G is the amount, if any, by which the
person's adjusted income for the year
exceeds $20,921, and
|
|
|
|
H is, where the person is an eligible
individual in respect of
|
|
|
|
(i) only one qualified dependant,
12.1%,
|
|
|
|
(ii) two qualified dependants,
20.2%, and
|
|
|
|
(iii) three or more qualified
dependants, 26.8%, and
|
|
|
|
(2) The portion of subsection 122.61(5) of
the Act before paragraph (a) is replaced by
the following:
|
|
| Annual
adjustment
|
(5) Each amount (other than the amounts of
$6,250 and $20,921) expressed in dollars in
subsection (1) shall be adjusted so that, where
the base taxation year in relation to a
particular month is after 1996 , the amount to
be used under that subsection for the month is
equal to the total of
|
|
|
|
(3) Section 122.61 of the Act is amended
by adding the following after subsection (5):
|
|
| Annual
adjustment
|
(5.1) The amount of $6,250 referred to in
subsection (1) shall be adjusted so that the
amount to be used under that subsection for a
month in relation to a base taxation year that
is after 1996 is equal to the amount by which
|
|
|
|
(a) the amount of $10,000 referred to in that
subsection, as adjusted and rounded under
this section for the year,
|
|
|
|
exceeds
|
|
|
|
(b) the amount of $3,750 referred to in that
subsection, as adjusted and rounded under
this section for the year.
|
|
|
|
(4) Subsections (1) to (3) apply to
overpayments deemed to arise during
months that are after June 1997.
|
|