| Repeal of
amendments
in this Act to
Customs Act
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(9) If section 62 of the other Act and
sections 342 to 344 of this Act come into
force on the same day, then that section 62
of the other Act is deemed to have come into
force before those sections 342 to 344 and
subsection (8) applies.
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Bill C-30
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| Amendment
to this Act
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410. If Bill C-30, introduced in the 1st
Session of the 37th Parliament and entitled
the Courts Administration Service Act
(referred to in this section as the ``other
Act''), receives royal assent, then
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(a) on the later of the coming into force of
section 14 of the other Act and subsection
205(6) of this Act, subsection 205(6) of
this Act is replaced by the following:
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| Appeal
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(6) If a question set out in an application is
determined by the Tax Court, the Minister or
any of the persons who have been served with
a copy of the application and who are named
in an order of the Court under subsection (4)
may, in accordance with the provisions of this
Act, the Tax Court of Canada Act or the
Federal Courts Act, as they relate to appeals
from or applications for judicial review of
decisions of the Tax Court, appeal from the
determination.
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(b) on the later of the coming into force of
section 14 of the other Act and subsection
276(2) of this Act, subsection 276(2) of
this Act is replaced by the following:
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| Ordinary
action
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(2) The Federal Courts Act and the rules
made under it that are applicable to ordinary
actions apply to actions instituted under
subsection (1), except as varied by special
rules made in respect of those actions.
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Bill C-32
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| Condition -
Bill C-32
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411. (1) Subsections (2) to (8) apply if Bill
C-32, introduced in the 1st Session of the
37th Parliament and entitled the
Canada- -Costa Rica Free Trade Agreement
Implementation Act (referred to in this
section as the ``other Act''), receives royal
assent.
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| Amendment
to Customs
Tariff
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(2) On the later of the coming into force
of section 42 of the other Act and section 351
of this Act, subsection 94(1) of the Customs
Tariff is replaced by the following:
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| Definition of
``customs
duties''
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94. (1) In sections 95 and 96, ``customs
duties'' means customs duties imposed under
Part 2, other than
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(a) additional customs duties levied under
sections 21.1 to 21.3;
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(b) surtaxes imposed under section 53, 55,
60, 63, 68 or 78; or
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(c) temporary duties imposed under any of
sections 69 to 76.1.
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| Amendment
to Customs
Tariff
|
(3) On the later of the coming into force
of section 43 of the other Act and section 352
of this Act, subparagraph 99(a)(iii) of the
Customs Tariff is replaced by the following:
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(iii) the circumstances in which, and the
classes of goods in respect of which,
relief of duties levied under sections 21.1
to 21.3 or under the Special Import
Measures Act, a surtax imposed under
section 53, 55, 60, 63, 68 or 78, a
temporary duty imposed under any of
sections 69 to 76.1, a tax levied under the
Excise Tax Act or a duty imposed under
the Excise Act, 2001 may not be granted,
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| Amendment
to Customs
Tariff
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(4) On the later of the coming into force
of section 44 of the other Act and subsection
354(2) of this Act, paragraph 113(4)(a) of
the Customs Tariff is replaced by the
following:
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(a) the circumstances in which, and the
classes of goods in respect of which, a
refund or drawback of duties levied under
sections 21.1 to 21.3 or the Special Import
Measures Act, a surtax levied under section
53, 55, 60, 63, 68 or 78, a temporary duty
levied under any of sections 69 to 76.1, a tax
levied under the Excise Tax Act or a duty
levied under the Excise Act, 2001 may not
be granted under subsection (1);
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| Amendments
to Customs
Tariff
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(5) On the later of the coming into force
of section 46 of the other Act and section 362
of this Act, each of the tariff provisions that
were, under that section 362, added to the
List of Tariff Provisions set out in the
schedule to the Customs Tariff are amended
by
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(a) adding in the column ``Preferential
Tariff / Initial Rate'', below the reference
to ``CIAT'', a reference to ``CRT: Free'';
and
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(b) adding in the column ``Preferential
Tariff / Final Rate'', below the reference
to ``CIAT'', a reference to ``CRT: Free
(A)''.
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| Amendments
in respect of
Importation of
Intoxicating
Liquors Act
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(6) If section 395 of this Act comes into
force before section 53 of the other Act, then
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(a) on the later of the day on which that
section 395 comes into force and the day
on which the other Act is assented to, that
section 53 is repealed; and
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(b) on the coming into force of section 37
of the other Act,
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(i) subsection 3(1.1) of the Importation
of Intoxicating Liquors Act is replaced
by the following:
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| Suspension of
paragraph
(2)(f)
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(1.1) The operation of paragraph (2)(f) is
suspended during the period in which
paragraph (2)(c) is in force.
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(ii) paragraphs 3(2)(e) and (f) of the
Importation of Intoxicating Liquors Act
are replaced by the following:
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(e) the importation of bulk spirits into a
province from Costa Rica by a licensed
distiller for the purpose of being packaged
by the distiller, if the spirits
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(i) are entitled to the benefit of the Costa
Rica Tariff referred to in section 49.1 of
the Customs Tariff, and
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(ii) are kept while in the province in
accordance with the Excise Act, 2001 and
the laws of the province;
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(f) the importation of bulk spirits into a
province from the United States by a
licensed distiller for the purpose of being
packaged by the distiller, if the spirits
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(i) are entitled to the United States Tariff
in the List of Tariff Provisions set out in
the schedule to the Customs Tariff, and
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(ii) are kept while in the province in
accordance with the Excise Act, 2001 and
the laws of the province; and
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(g) the transfer by a licensed distiller of any
spirits produced or packaged in accordance
with the Excise Act, 2001 that is permitted
by any Act or regulation or by special
permit of the Canada Customs and Revenue
Agency, if the spirits
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(i) in the case of packaged spirits, are kept
in an excise warehouse of a licensed
distiller and in accordance with the laws
of the province in which they are kept,
and
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(ii) in the case of bulk spirits, are kept in
accordance with the Excise Act, 2001 and
the laws of the province in which they are
kept.
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| Amendments
to Importation
of
Intoxicating
Liquors Act
|
(7) If section 395 of this Act comes into
force after section 53 of the other Act, then,
on the coming into force of section 395 of
this Act,
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(a) subsection 3(1.1) of the Importation of
Intoxicating Liquors Act is replaced by
the following:
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| Suspension of
paragraph
(2)(f)
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(1.1) The operation of paragraph (2)(f) is
suspended during the period in which
paragraph (2)(c) is in force.
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(b) the portion of subsection 3(2) of the
Importation of Intoxicating Liquors Act
after paragraph (b) is replaced by the
following:
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(c) the importation of bulk spirits into a
province from a NAFTA country by a
licensed distiller for the purpose of being
packaged by the distiller, if the spirits
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(i) are entitled to the United States Tariff,
the Mexico Tariff or the Mexico- -United
States Tariff in the List of Tariff
Provisions set out in the schedule to the
Customs Tariff, and
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(ii) are kept while in the province in
accordance with the Excise Act, 2001 and
the laws of the province;
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(d) the importation of bulk spirits into a
province from Chile by a licensed distiller
for the purpose of being packaged by the
distiller, if the spirits
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(i) are entitled to the benefit of the Chile
Tariff in the List of Tariff Provisions set
out in the schedule to the Customs Tariff,
and
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(ii) are kept while in the province in
accordance with the Excise Act, 2001 and
the laws of the province;
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(e) the importation of bulk spirits into a
province from Costa Rica by a licensed
distiller for the purpose of being packaged
by the distiller, if the spirits
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(i) are entitled to the benefit of the Costa
Rica Tariff referred to in section 49.1 of
the Customs Tariff, and
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(ii) are kept while in the province in
accordance with the Excise Act, 2001 and
the laws of the province;
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(f) the importation of bulk spirits into a
province from the United States by a
licensed distiller for the purpose of being
packaged by the distiller, if the spirits
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(i) are entitled to the United States Tariff
in the List of Tariff Provisions set out in
the schedule to the Customs Tariff, and
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(ii) are kept while in the province in
accordance with the Excise Act, 2001 and
the laws of the province; and
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(g) the transfer by a licensed distiller of any
spirits produced or packaged in accordance
with the Excise Act, 2001 that is permitted
by any Act or regulation or by special
permit of the Canada Customs and Revenue
Agency, if the spirits
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(i) in the case of packaged spirits, are kept
in an excise warehouse of a licensed
distiller and in accordance with the laws
of the province in which they are kept,
and
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(ii) in the case of bulk spirits, are kept in
accordance with the Excise Act, 2001 and
the laws of the province in which they are
kept.
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(c) subsection 3(3) of the Importation of
Intoxicating Liquors Act is repealed.
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| Amendments
to Importation
of
Intoxicating
Liquors Act
|
(8) If section 395 of this Act and section 53
of the other Act come into force on the same
day, then that section 395 is deemed to have
come into force after that section 53 and
subsection (7) applies.
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| 1997, c. 36
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| 2001, c. 16,
s. 3(1)
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412. Paragraphs 21(2)(a) to (c) of the
Customs Tariff are replaced by the
following:
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(a) $0.0575 per cigarette, in the case of
cigarettes;
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(b) $0.0425 per stick, in the case of tobacco
sticks; and
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(c) $0.0375 per gram, in the case of
manufactured tobacco other than cigarettes
and tobacco sticks.
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| R.S., c. E-15
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| 1994, c. 29,
s. 1(1); 1999,
c. 17,
s. 145(2)(E)
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413. The definitions ``black stock'',
``black stock cigarettes'' and ``Indian'' in
subsection 2(1) of the Excise Tax Act are
repealed.
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| 2001, c. 16,
s. 18(1)
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414. Paragraphs 23.11(2)(a) to (c) of the
Act are replaced by the following:
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(a) $0.03 per cigarette, in the case of
cigarettes;
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(b) $0.02415 per stick, in the case of
tobacco sticks; and
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(c) $19.15 per kilogram, in the case of
manufactured tobacco other than cigarettes
and tobacco sticks.
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| 2001, c. 16,
s. 18(1)
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415. Paragraphs 23.12(1)(a) to (c) of the
Act are replaced by the following:
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(a) $0.0575 per cigarette, in the case of
cigarettes;
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(b) $0.0425 per stick, in the case of tobacco
sticks; and
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(c) $0.0375 per gram, in the case of
manufactured tobacco other than cigarettes
and tobacco sticks.
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| 2001, c. 16,
s. 18(1)
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416. (1) Paragraphs 23.13(1)(a) to (c) of
the Act are replaced by the following:
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(a) $0.0575 per cigarette, in the case of
cigarettes;
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(b) $0.0425 per stick, in the case of tobacco
sticks; and
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(c) $37.50 per kilogram, in the case of
manufactured tobacco other than cigarettes
and tobacco sticks.
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| 2001, c. 16,
s. 18(1)
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(2) Paragraph 23.13(2)(a) of the Act is
replaced by the following:
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(a) $0.1025 per cigarette, in the case of
cigarettes;
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| 2001, c. 16,
s. 18(1)
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(3) Paragraph 23.13(2)(c) of the Act is
replaced by the following:
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(c) $56.65 per kilogram, in the case of
manufactured tobacco other than cigarettes
and tobacco sticks.
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| 1994, c. 29,
s. 6(1); 2000,
c. 30, ss. 5(3),
(4); 2001,
c. 16,
ss. 22(1),
23(1), 25(1),
(2)
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417. Sections 23.31 to 23.35 of the Act are
repealed.
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| 2000, c. 30,
s. 16(1); 2001,
c. 16,
ss. 34(1),
35(1), 37(1)
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418. Sections 97.1 to 97.4 of the Act are
repealed.
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| 1994, c. 29,
s. 14(1); 1997,
c. 26, s. 74(1);
2001, c. 16,
ss. 40(1), (2),
41(1)
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419. Sections 1 to 3 of Schedule II to the
Act are replaced by the following:
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1. Cigarettes: $0.17138 for each five
cigarettes or fraction of five cigarettes
contained in any package.
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2. Tobacco sticks: $0.02715 per stick.
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3. Manufactured tobacco other than
cigarettes and tobacco sticks: $23.148 per
kilogram.
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| Interest
|
420. For the purposes of applying the
provisions of the Customs Tariff and the
Excise Tax Act that provide for the payment
of, or the liability to pay, interest in respect
of any amount, the amount shall be
determined and interest shall be computed
on it as though this Part had been assented
to on November 2, 2001.
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| Coming into
force
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421. Sections 412 to 420 are deemed to
have come into force on November 2, 2001.
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