Bill C-93
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Conditions for
rebate
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(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
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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 any of subsections (2)
to (3.22) more often than once per month.
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(3) Subsections (1) and (2) are deemed to
have come into force on November 29, 1996.
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R.S., c. 12
(4th Supp.), s.
30(1)
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69. (1) Subsection 74(1) of the Act is
replaced by the following:
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Deductions of
tax, other than
Part I tax,
where
application
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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.
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(2) Subsection (1) is deemed to have come
into force on November 29, 1996.
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1994, c. 29, s.
10
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70. (1) The portion of section 97.1 of the
Act before paragraph (a) is replaced by the
following:
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Offence of
selling in
another
province
tobacco
marked for
sale in Ontario
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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
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(2) Subsection (1) is deemed to have come
into force on November 29, 1996.
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1994, c. 29, s.
10
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71. (1) The portion of section 97.2 of the
Act before paragraph (a) is replaced by the
following:
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Offence of
selling in
another
province
tobacco
marked for
sale in Quebec
or N.B.
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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
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(2) Subsection (1) is deemed to have come
into force on November 29, 1996.
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1994, c. 29, s.
10; 1995, c.
36, s. 7
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72. (1) Section 97.3 of the Act is replaced
by the following:
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Offence of
selling in
another
province
cigarettes
marked for
sale in N.S.
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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
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exceeds
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(2) Subsection (1) is deemed to have come
into force on November 29, 1996.
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1994, c. 29, s.
10
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73. (1) Subsection 97.5(2) of the Act is
replaced by the following:
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Offence of
unauthorized
sale of
cigarettes
intended for
Indian reserve
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(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
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exceeds
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(2) Subsection (1) is deemed to have come
into force on November 29, 1996.
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1994, c. 29, s.
14(1); 1995,
c. 36, s. 9(1)
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74. (1) The portion of paragraph 1(a) of
Schedule II to the Act before subparagraph
(ii) is replaced by the following:
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1995, c. 36, s.
9(2)
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(2) Paragraph 1(b) of Schedule II to the
Act is replaced by the following:
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1994, c. 29, s.
14(1)
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(3) The portion of paragraph 1(c) of
Schedule II to the Act before subparagraph
(ii) is replaced by the following:
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1994, c. 29, s.
14(1); 1995,
c. 36, s. 10
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(4) Paragraphs 1(d) and (e) of Schedule II
to the Act are replaced by the following:
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(5) Subsections (1) to (4) are deemed to
have come into force on November 29, 1996.
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(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.
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1994, c. 29, s.
14(1)
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75. (1) Paragraph 2(c) of Schedule II to
the Act is replaced by the following:
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(2) Subsection (1) is deemed to have come
into force on November 29, 1996.
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(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.
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1994, c. 29, s.
14(1); 1995,
c. 36, s. 11
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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).
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(2) Subsection (1) is deemed to have come
into force on November 29, 1996.
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(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.
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R.S., c. 1 (5th
Supp.)
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Income Tax Act |
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77. (1) Paragraph 182(1)(a) of the Income
Tax Act is replaced by the following:
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(2) Subsection (1) applies to taxation
years ending after February 8, 1997.
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R.S., c. 41
(3rd Supp.)
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Customs Tariff |
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78. (1) Note 7(a) to Chapter 98 of
Schedule I to the Customs Tariff is replaced
by the following:
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(2) Subsection (1) is deemed to have come
into force on November 29, 1996.
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79. (1) Subheading Note 2 to Chapter 98
of Schedule I to the Act is replaced by the
following:
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(2) Subsection (1) is deemed to have come
into force on November 29, 1996.
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PART VI |
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CHILD TAX BENEFIT |
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R.S., c. 1 (5th
Supp.)
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Income Tax Act |
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80. (1) Paragraph (c) of the description of
A in subsection 122.61(1) of the Income Tax
Act is replaced by the following:
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[C x (D - $3,750 )] - (G x H) $6,250
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(2) The portion of subsection 122.61(5) of
the Act before paragraph (a) is replaced by
the following:
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Annual
adjustment
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(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
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(3) Section 122.61 of the Act is amended
by adding the following after subsection (5):
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Annual
adjustment
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(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
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exceeds
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(4) Subsections (1) to (3) apply to
overpayments deemed to arise during
months that are after June 1997.
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