|
|
(a) in the case of cigarettes, 200 cigarettes;
|
|
|
|
(b) in the case of tobacco sticks, 200 sticks;
and
|
|
|
|
(c) in the case of manufactured tobacco
other than cigarettes and tobacco sticks,
200 grams.
|
|
| Application
|
(2) No refund shall be paid under subsection
(1) to the operator of a duty free shop in respect
of a sale of tobacco unless the operator applies
to the Minister for the refund within two years
after the sale.
|
|
|
|
(2) Subsection (1) is deemed to have come
into force on April 6, 2001.
|
|
|
|
29. (1) Section 68.18 of the Act is amended
by adding the following after subsection (3):
|
|
| Exception for
tobacco
products
|
(3.1) Subsection (2) does not apply in
respect of taxes imposed under Part III on
tobacco products mentioned in Schedule II.
|
|
|
|
(2) Subsection (1) is deemed to have come
into force on April 6, 2001.
|
|
| 1994, c. 29,
s. 8(1)
|
30. (1) Subsections 72(2) and (3) of the Act
are replaced by the following:
|
|
| Form and
contents of
application
|
(2) An application shall be made in the
prescribed form and contain the prescribed
information.
|
|
| Filing of
application
|
(3) An application shall be filed with the
Minister in any manner that the Governor in
Council may, by regulation, prescribe.
|
|
| 1994, c. 29,
s. 8(2)
|
(2) Subsection 72(7) of the Act is replaced
by the following:
|
|
| Interest on
payment
|
(7) If an amount is paid to an applicant
under subsection (6), 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 is
sent, and compounded monthly on the total
amount of the payment and interest
outstanding.
|
|
|
|
(3) Subsections (1) and (2) are deemed to
have come into force on April 6, 2001.
|
|
| 1997, c. 26,
s. 69(1)
|
31. (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
68.11 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 78 by the applicant.
|
|
|
|
(2) Subsection (1) is deemed to have come
into force on April 6, 2001.
|
|
| R.S., c. 15 (1st
Supp.),
s. 26(1), c. 7
(2nd Supp.),
s. 35(1)
|
32. (1) Subsections 78(1) and (2) of the Act
are replaced by the following:
|
|
| Monthly
returns
|
78. (1) Every person who is required to pay
tax under Part III or IV shall make each month
a return in the prescribed form containing
prescribed information of all amounts that
became payable by the person on account of
that tax in the preceding month.
|
|
| Nil returns
|
(2) Every person who holds a licence
granted under or in respect of Part III or IV and
whose tax payable under Parts III and IV in the
preceding month is nil shall make a return as
required by subsection (1) reporting that fact.
|
|
| R.S., c. 12
(4th Supp.),
s. 31(1)
|
(2) Paragraph 78(3)(c) of the Act is
replaced by the following:
|
|
|
|
(c) authorize any person whose activities
that give rise to tax payable by the person
under Part III or IV are predominantly
limited to a seasonal period of operation to
make a return in respect of any period
longer than one month but not longer than
six months, if the total tax payable by the
person under Parts III and IV for the
equivalent period in the preceding calendar
year did not exceed an average of four
hundred dollars per month throughout that
equivalent period.
|
|
| R.S., c. 15 (1st
Supp.),
s. 26(1)
|
(3) Paragraph 78(4)(a) of the Act is
replaced by the following:
|
|
|
|
(a) in a case where the return is required to
be made in a month in accordance with
subsection (1) or (2), not later than the last
day of that month;
|
|
|
|
(4) Subsections (1) to (3) are deemed to
have come into force on April 6, 2001.
|
|
| 1994, c. 29,
s. 9(1)
|
33. (1) Subsections 81.38(8) and (8.1) of
the Act are replaced by the following:
|
|
| Interest on
refunds
|
(8) If a payment is made under subsection
(1) or (4) in respect of an application under any
of sections 68 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.
|
|
|
|
(2) Subsection (1) is deemed to have come
into force on April 6, 2001.
|
|
| 1994, c. 29,
s. 10; 2000,
c. 30, s. 15(1)
|
34. (1) Section 97.1 of the Act is replaced
by the following:
|
|
| Offence of
selling in
another
province
cigarettes
marked for
sale in Ontario
|
97.1 If cigarettes have been marked or
stamped in accordance with a statute of the
Province of Ontario to indicate that they are
intended for sale in that province, every
person who sells or offers for sale the
cigarettes 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
|
|
|
|
(a) the excise tax that would have been
imposed under section 23 in respect of the
cigarettes if the applicable rate of excise tax
had been 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 April 6, 2001.
|
|
| 2000, c. 30,
s. 16(1)
|
35. (1) The portion of section 97.2 of the
Act before paragraph (b) is replaced by the
following:
|
|
| Offence of
selling in
another
province
cigarettes
marked for
sale in Quebec
|
97.2 If cigarettes 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 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
|
|
|
|
(a) the excise tax that would have been
imposed under section 23 in respect of the
cigarettes if the applicable rate of excise tax
had been the rate set out in paragraph 1(f) of
Schedule II
|
|
|
|
exceeds
|
|
|
|
(2) Subsection (1) is deemed to have come
into force on April 6, 2001.
|
|
| 1997, c. 26,
s. 72(1)
|
36. (1) Section 97.3 of the Act is repealed.
|
|
|
|
(2) Subsection (1) is deemed to have come
into force on April 6, 2001.
|
|
| 1994, c. 29,
s. 10; 1997,
c. 26, s. 73(1);
2000, c. 30,
s. 17(1) and
par. 140(1)(b)
|
37. (1) Sections 97.4 and 97.5 of the Act
are replaced by the following:
|
|
| Offence of
unauthorized
sale of
cigarettes
intended for
Indian reserve
|
97.4 Every person who sells or offers for
sale black stock cigarettes described in
subparagraph 1(a)(ii) of Schedule II in respect
of which tax under section 23 was imposed at
the rate set out in paragraph 1(a) 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
|
|
|
|
(a) the excise tax that would have been
imposed under section 23 in respect of the
cigarettes if the applicable rate of excise tax
had been 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 April 6, 2001.
|
|
| 1994, c. 29,
s. 11(1); 1999,
c. 17,
s. 156(c)
|
38. (1) Section 98.2 of the Act is repealed.
|
|
|
|
(2) Subsection (1) is deemed to have come
into force on April 6, 2001.
|
|
| 1994, c. 29,
s. 12
|
39. (1) Subsection 100(5) of the Act is
replaced by the following:
|
|
| Failure to
make records
and books
available
|
(5) Every person who fails to comply with
section 98.1 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 the fine and imprisonment.
|
|
|
|
(2) Subsection (1) is deemed to have come
into force on April 6, 2001.
|
|
| 2000, c. 30,
s. 107(1)
|
40. (1) The portion of paragraph 1(a) of
Schedule II to the Act before subparagraph
(i) is replaced by the following:
|
|
|
|
(a) $0.13138 for each five cigarettes or
fraction of five cigarettes contained in any
package, if
|
|
| 2000, c. 30,
s. 107(2)
|
(2) Paragraph 1(b) of Schedule II to the
Act is replaced by the following:
|
|
|
|
(b) $0.12138 for each five cigarettes or
fraction of five cigarettes contained in any
package, if 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; and
|
|
| 1994, c. 29,
s. 14(1); 1997,
c. 26, ss. 74(3)
and (4); 2000,
c. 30,
ss. 107(3) to
(5) and
par. 140(1)(f)
|
(3) Paragraphs 1(c) to (e) of Schedule II
to the Act are repealed.
|
|
|
|
(4) Subsections (1) to (3) are deemed to
have come into force on April 6, 2001.
|
|
| 1994, c. 29,
s. 14(1); 1997,
c. 26, s. 76(1);
2000, c. 30,
s. 108(1)
|
41. (1) Sections 2 and 3 of Schedule II to
the Act are replaced by the following:
|
|
|
|
2. Tobacco sticks: $0.01965 per stick.
|
|
|
|
3. Manufactured tobacco other than
cigarettes and tobacco sticks: $15.648 per
kilogram.
|
|
|
|
(2) Subsection (1) is deemed to have come
into force on April 6, 2001.
|
|
|
|
42. (1) Schedule VII to the Act is amended
by adding the following after section 1:
|
|
|
|
1.1 For the purposes of section 1, ``duty''
does not include a duty levied under
subsection 21(2) of the Customs Tariff.
|
|
|
|
(2) Subsection (1) comes into force or is
deemed to have come into force on October
1, 2001.
|
|
| R.S., c. 1 (5th
Supp.)
|
|
|
|
|
43. (1) Subsection 182(1) of the Income
Tax Act is replaced by the following:
|
|
| Surtax
|
182. (1) Every corporation shall pay a tax
under this Part for each taxation year equal to
50% of the corporation's Part I tax on tobacco
manufacturing profits for the year.
|
|
|
|
(2) Subsection (1) applies to taxation
years ending after April 5, 2001, except
that, in its application to a corporation's
taxation year that includes that day,
subsection 182(1) of the Act, as enacted by
subsection (1), shall be read as follows:
|
|
|
|
182. (1) Every corporation shall pay a tax
under this Part for the corporation's taxation
year that includes April 5, 2001, equal to the
total of
|
|
|
|
(a) 40% of that proportion of the
corporation's Part I tax on tobacco
manufacturing profits for the year that the
number of days in the year that are before
April 6, 2001, is of the total number of days
in the year, and
|
|
|
|
(b) 50% of that proportion of the
corporation's Part I tax on tobacco
manufacturing profits for the year that the
number of days in the year that are after
April 5, 2001, is of the total number of days
in the year.
|
|