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Bill C-93

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	(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.)	Income Tax Act
	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.)	Customs Tariff
	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.
	PART VI
	CHILD TAX BENEFIT
R.S., c. 1 (5th Supp.)	Income Tax Act
	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
	where
	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.

Bill C-93

Income Tax Act

Customs Tariff

PART VI

CHILD TAX BENEFIT

Income Tax Act