Bill C-93
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PART VII |
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AVIATION FUEL TAX REBATE |
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R.S., c. E-15
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Excise Tax Act |
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1992, c. 29, s.
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81. (1) The definition ``fuel tax rebate'' in
subsection 68.4(1) of the Excise Tax Act is
replaced by the following:
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``fuel tax
rebate'' « remise de taxe sur le combustible »
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``fuel tax rebate'' means an amount payable
under subsection (2), (3) or (3.1) ;
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(2) Subsection 68.4(1) of the Act is
amended by adding the following in
alphabetical order:
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``air carrier'' « transpor- teur aérien »
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``air carrier'' in a calendar year, means a
person who is a carrier in the year and
whose gross revenue for the year is derived
primarily from the business of providing
eligible air transportation services;
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``aviation
rebate limit'' « plafond de la remise aux transporteurs aériens »
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``aviation rebate limit'' of a particular air
carrier for a calendar year, means
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``eligible air
transporta- tion services'' « service de transport aérien admissible »
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``eligible air transportation services'' means
the carriage by aircraft of passengers or
goods or both;
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``ineligible
use'' « fin inadmissi- ble »
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``ineligible use'' means any use other than the
provision of eligible transportation services
for commercial purposes or, where a rebate
is paid under subsection (3.1), any use other
than the provision of eligible air
transportation services for commercial
purposes, and for greater certainty the sale
of fuel is an ineligible use;
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(3) Section 68.4 of the Act is amended by
adding the following after subsection (1):
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Deemed not
related
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(1.1) For the purposes of this section, a
corporation that is a Canadian-controlled
private corporation within the meaning of
subsection 125(7) of the Income Tax Act and
another corporation to which it would
otherwise be related at any time are deemed
not to be related to each other at that time
where the corporations are not associated with
each other at that time within the meaning of
subsection 127(1).
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1992, c. 29, s.
1
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(4) Subsection 68.4(4) of the Act is
replaced by the following:
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Aviation
rebate
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(3.1) Where a person who is an air carrier in
a calendar year
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the Minister shall, subject to this Part, pay a
fuel tax rebate to the person equal to the lesser
of four cents for each litre of that fuel and the
person's aviation rebate limit for the year.
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Limitation on
rebates
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(4) No fuel tax rebate shall be paid under
this section
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1992, c. 29, s.
1
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(5) Subsections 68.4(6) to (8) of the Act
are replaced by the following:
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Diverting fuel
to ineligible
uses
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(6) Where a fuel tax rebate is paid to a
person under this section in respect of fuel and
the person uses the fuel for an ineligible use ,
the amount of the rebate paid is deemed to be
a tax payable under Part III by the person at
the time the fuel is so used .
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Repayment of
rebate
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(7) Subject to subsections (8) and (9), a
person to whom a fuel tax rebate was paid
under subsection (2) or (3.1) may repay to the
Receiver General all or part of the rebate.
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Time for
repayment
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(8) A repayment made under subsection (7)
in respect of a fuel tax rebate paid to a person
in a taxation year of the person shall be made
within the 90 day period that begins on any
day on which the Minister sends to the person
a notice of assessment of tax payable under
Part I of the Income Tax Act by the person for
the year, a notice of determination under
subsection 152(1.1) of that Act in respect of
the person for the year or a notification that no
tax is payable under that Part by the person for
the year.
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(6) Paragraph 68.4(9)(c) of the Act is
replaced by the following:
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(7) Where a person has applied to the
Minister of National Revenue under
subsection 68.4(3.1) of the Act, as enacted
by subsection (4), before the end of the sixth
month after the end of the month in which
this Act is assented to, the application is
deemed to have been made on a timely
basis.
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R.S., c. 1 (5th
Supp.)
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Income Tax Act |
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82. (1) Subparagraph 12(1)(x.1)(ii) of the
Income Tax Act is replaced by the following:
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10(A - B) - C
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(2) Subsection (1) applies to the 1997 and
subsequent taxation years.
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83. (1) Paragraph 87(2)(uu) of the Act is
replaced by the following:
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Fuel tax
rebates
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(2) Subsection (1) applies to the 1997 and
subsequent taxation years.
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84. (1) The portion of subsection 111(10)
of the Act before paragraph (b) is replaced
by the following:
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Fuel tax
rebate loss
abatement
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(10) Where in a particular taxation year a
taxpayer received an amount (in this
subsection referred to as a ``rebate'') as a fuel
tax rebate under subsection 68.4(2) or (3.1) of
the Excise Tax Act, in computing the
taxpayer's non-capital loss for a taxation year
(in this subsection referred to as the ``loss
year'') that is one of the 7 taxation years
preceding the particular year, there shall be
deducted the lesser of
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10(A - B) - C
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(2) The portion of subsection 111(11) of
the Act before paragraph (b) is replaced by
the following:
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Fuel tax
rebate -
partnerships
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(11) Where a taxpayer was a member of a
partnership at any time in a fiscal period of the
partnership during which it received a fuel tax
rebate under subsection 68.4(2), (3) or (3.1) of
the Excise Tax Act, the taxpayer is deemed
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(3) Subsections (1) and (2) apply to the
1997 and subsequent taxation years.
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85. (1) Subparagraph 161(7)(a)(viii) of
the Act is replaced by the following:
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(2) Subsection (1) applies to the 1997 and
subsequent taxation years.
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86. (1) Paragraph 164(5)(a) of the Act is
replaced by the following:
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(2) Paragraph 164(5.1)(a) of the Act is
replaced by the following:
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(3) Subsections (1) and (2) apply to the
1997 and subsequent taxation years.
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PART VIII |
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FUEL MEASUREMENT |
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R.S., c. E-15
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Excise Tax Act |
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87. (1) The Excise Tax Act is amended by
adding the following after section 23:
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Definitions
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23.01 (1) The definitions in this subsection
apply in this section.
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``fuel'' « combusti- ble »
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``fuel'' means gasoline, diesel fuel and
aviation fuel.
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``temperature
compensated
method'' « méthode fondée sur la compensation de la température »
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``temperature compensated method'' means
the method involving the measurement of
the volume of fuel in litres that are corrected
to the reference temperature of 15 degrees
Celsius in accordance with the
requirements imposed by or under the
Weights and Measures Act.
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``uncompensa
- ted method'' « méthode tradition- nelle »
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``uncompensated method'' means the method
involving the measurement of the volume
of fuel in litres that are not corrected to a
reference temperature.
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Measure- ment of fuel volume
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(2) For the purposes of determining the tax
imposed under subsection 23(1) in respect of
fuel, the volume of the fuel shall be measured
in accordance with
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Measure- ment of fuel volume - licensed wholesalers
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(3) For the purposes of determining the tax
imposed under subsection 23(4) in respect of
fuel sold by a licensed wholesaler, the volume
of the fuel shall be measured in accordance
with
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(2) Subsection (1) is deemed to have come
into force on February 19, 1997.
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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 February 19, 1997.
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