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Bill C-36

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PART 7

TOBACCO PRODUCTS

R.S., c. E-15

Excise Tax Act

1997, c. 26, s. 65(2)

80. (1) Paragraph 23.341(3)(b) of the Excise Tax Act is replaced by the following:

    (b) the excise tax imposed at the rates of

      (i) $0.08513 per five cigarettes, in the case of cigarettes, and

      (ii) $0.01065 per tobacco stick, in the case of tobacco sticks.

(2) Subsection (1) is deemed to have come into force on February 14, 1998.

1997, c. 26, s. 68(2)

81. (1) Subsection 68.169(3.22) of the Act is replaced by the following:

Rebate after December 11, 1996 and before February 14, 1998

(3.22) Where, after December 11, 1996 and before February 14, 1998 , a licensed wholesale vendor sells Nova Scotia cigarettes or Nova Scotia tobacco sticks to a licensed retail vendor, or to a consumer in the Province of Prince Edward Island for consumption by the consumer or by others at the expense of the consumer, the Minister may pay to the licensed wholesale vendor a tax rebate equal to the total of

    (a) $0.00625 multiplied by the number of those cigarettes, and

    (b) $0.0047 multiplied by the number of those tobacco sticks.

Rebate after February 13, 1998

(3.23) Where, after February 13, 1998, a licensed wholesale vendor sells Nova Scotia cigarettes or Nova Scotia tobacco sticks to a licensed retail vendor, or to a consumer in the Province of Prince Edward Island for consumption by the consumer or by others at the expense of the consumer, the Minister may pay to the licensed wholesale vendor a tax rebate equal to the total of

    (a) $0.00625 multiplied by the number of those cigarettes, and

    (b) $0.004 multiplied by the number of those tobacco sticks.

1997, c. 26, s. 68(2)

(2) The portion of subsection 68.169(4) of the Act before paragraph (a) is replaced by the following:

Conditions for rebate

(4) To qualify to receive a rebate under any of subsections (2) to (3.23) in respect of manufactured tobacco, the licensed wholesale vendor must

1997, c. 26, s. 68(2)

(3) Subsection 68.169(5) of the Act is replaced by the following:

Only one application per month

(5) A licensed wholesale vendor shall not apply for a rebate under any of subsections (2) to (3.23) more often than once per month.

(4) Subsections (1) to (3) are deemed to have come into force on February 14, 1998.

1997, c. 26, s. 74(1)

82. (1) The portion of paragraph 1(a) of Schedule II to the Act before subparagraph (i) is replaced by the following:

    (a) $0.06638 for each five cigarettes or fraction of five cigarettes contained in any package, where

1997, c. 26, s. 74(2)

(2) Paragraph 1(b) of Schedule II to the Act is replaced by the following:

    (b) $0.05638 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;

1997, c. 26, s. 74(3)

(3) The portion of paragraph 1(c) of Schedule II to the Act before subparagraph (i) is replaced by the following:

    (c) $0.11638 for each five cigarettes or fraction of five cigarettes contained in any package, where

1997, c. 26, s. 74(4)

(4) Paragraph 1(d) of Schedule II to the Act is replaced by the following:

    (d) $0.11138 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;

1997, c. 26, s. 74(4)

(5) The portion of paragraph 1(e) of Schedule II to the Act before subparagraph (i) is replaced by the following:

    (e) $0.11638 for each five cigarettes or fraction of five cigarettes contained in any package, where

(6) Subsections (1) to (5) are deemed to have come into force on February 14, 1998.

(7) 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 (5) are deemed to have come into force as if this Act had been assented to on February 14, 1998.

1994, c. 29, s. 14(1)

83. (1) The portion of paragraph 2(a) of Schedule II to the Act before subparagraph (i) is replaced by the following:

    (a) $0.00925 per stick, where

1994, c. 29, s. 14(1); 1997, c. 26, s. 75(1)

(2) Paragraphs 2(b) to (d) of Schedule II to the Act are replaced by the following:

    (b) $0.00925 per stick, where the tobacco sticks are marked or stamped in accordance with the Tobacco Tax Act, R.S.Q. 1977, c. I-2, to clearly indicate that the tobacco sticks are intended for retail sale in the Province of Quebec;

    (c) $0.01265 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 clearly indicate that the tobacco sticks are intended for retail sale in the Province of New Brunswick; and

    (d) $0.01465 per stick, in any other case.

(3) Subsections (1) and (2) are deemed to have come into force on February 14, 1998.

(4) 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) and (2) are deemed to have come into force as if this Act had been assented to on February 14, 1998.

PART 8

AIR TRANSPORTATION TAX

R.S., c. E-15

Excise Tax Act

1990, c. 45, s. 2(1)

84. (1) Subparagraph 11(1)(a)(i) of the Excise Tax Act is replaced by the following:

      (i) the amount that is

        (A) 4% of each amount paid or payable, if the amount is paid or payable in Canada after December 31, 1997 for transportation of a person by air that begins after February 28, 1998,

        (B) 4% of each amount paid or payable, if the amount is paid or payable outside Canada after December 31, 1997 and the first emplanement by the person, as described in paragraph 10(2)(b), occurs after February 28, 1998, or

        (C) 7% of each amount paid or payable, in any other case , and

1990, c. 45, s. 2(2); 1994, c. 29, s. 2(2)

(2) Subparagraphs 11(2)(a)(i) and (ii) of the Act are replaced by the following:

      (i) the amount that is

        (A) 4% of each amount paid or payable, if the amount is paid or payable after December 31, 1997 to a certified air carrier by the charterer for transportation of a person by air that begins after February 28, 1998, or

        (B) 7% of each amount paid or payable to a certified air carrier by the charterer, in any other case , and

      (ii) the amount that is

        (A) $1.50 in respect of each emplanement, pursuant to the charter agreement of that charterer, on the aircraft by any person, if the amount is paid or payable to a certified air carrier by the charterer after December 31, 1997 for transportation of the person by air that begins after February 28, 1998, or

        (B) $3 in respect of each emplanement, pursuant to the charter agreement of that charterer, on the aircraft by any person, in any other case , and

1995, c. 36, s. 1(1)

85. (1) Subparagraph 13(1)(a)(i) of the Act is replaced by the following:

      (i) the amount of

        (A) $30, if the amount paid or payable for transportation of the person by air is paid or payable after December 31, 1997 for transportation of the person by air that begins after February 28, 1998, or

        (B) $55, in any other case , and

1995, c. 36, s. 1(2)

(2) Subparagraph 13(2)(a)(i) of the Act is replaced by the following:

      (i) the amount of

        (A) $30, if the amount paid or payable for the transportation of a person by air is paid or payable to a certified air carrier by the charterer after December 31, 1997 for transportation of the person by air that begins after February 28, 1998, or

        (B) $55, in any other case , and

1995, c. 36, s. 1(3)

(3) Clause 13(2.2)(a)(i)(A) of the Act is replaced by the following:

        (A) the amount of

          (I) $30, if the amount paid or payable for the transportation is paid or payable after December 31, 1997 and the first emplanement by the person, within the meaning of subsection (2.1), occurs after February 28, 1998, or

          (II) $55, in any other case , and

1995, c. 36, s. 1(4)

(4) Clause 13(2.2)(b)(i)(A) of the Act is replaced by the following:

        (A) the amount of

          (I) $15, if the amount paid or payable for the transportation is paid or payable after December 31, 1997 and the first emplanement by the person, within the meaning of subsection (2.1), occurs after February 28, 1998, or

          (II) $27.50, in any other case , and

1994, c. 29, s. 4(1)

86. Subparagraph 13.1(1)(a)(i) of the Act is replaced by the following:

      (i) the amount that is

        (A) the total of 4% of the aggregate of all such amounts and $3, if the amount paid or payable for the transportation is paid or payable after December 31, 1997 for transportation of the person by air that begins after February 28, 1998, or

        (B) the total of 7% of the aggregate of all such amounts and $6, in any other case , and

1996, c. 20, s. 104

87. Section 16.1 of the Act is replaced by the following:

Elimination of air transporta-
tion tax

16.1 No tax shall be imposed, levied or collected on any amount paid or payable for the transportation of a person by air that

    (a) in the case of tax imposed under subsection 10(1) or 12(1), begins after October 31, 1998 ; or

    (b) in the case of tax imposed under subsection 10(2) or 12(2), does not include an emplanement of the person, within the meaning of subsection 13(2.1), before November 1, 1998 .

1996, c. 20, s. 105

88. Subsection 17(4) of the Act is replaced by the following:

Application

(4) Subsection (1) applies only to a certified air carrier that provides air transportation before November 1, 1998 .

1996, c. 20, s. 106

89. Subsection 20(2.1) of the Act is replaced by the following:

Cessation of obligation

(2.1) No return is required under subsection (2) if the last preceding month is a month after October 31, 1998 .

90. Sections 84 to 89 are deemed to have come into force on December 5, 1997.

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