Bill C-24
If you have any questions or comments regarding the accessibility of this publication, please contact us at accessible@parl.gc.ca.
|
|
48-49 ELIZABETH II |
|
|
|
CHAPTER 30 |
|
|
|
An Act to amend the Excise Tax Act, a related
Act, the Bankruptcy and Insolvency Act,
the Budget Implementation Act, 1997,
the Budget Implementation Act, 1998,
the Budget Implementation Act, 1999,
the Canada Pension Plan, the
Companies' Creditors Arrangement Act,
the Cultural Property Export and Import
Act, the Customs Act, the Customs
Tariff, the Employment Insurance Act,
the Excise Act, the Income Tax Act, the
Tax Court of Canada Act and the
Unemployment Insurance Act
|
|
|
|
[Assented to 20th October, 2000]
|
|
|
|
|
|
|
|
SHORT TITLE |
|
| Short title
|
1. This Act may be cited as the Sales Tax
and Excise Tax Amendments Act, 1999.
|
|
| R.S., c. E-15
|
EXCISE TAX ACT |
|
| 1990, c. 45,
s. 1(1)
|
2. (1) The portion of subsection 2(1) of the
Excise Tax Act before the definition
``accredited representative'' is replaced by
the following:
|
|
| Definitions
|
2. (1) The following definitions apply in
this section, Parts I to VIII (other than section
121) and Schedules I to IV:
|
|
| 1990, c. 45,
s. 1(3)
|
(2) The definition ``this Act'' in
subsection 2(1) of the Act is replaced by the
following:
|
|
| ``this Act'' « présente loi »
|
``this Act'' means this Act except Part IX and
Schedules V to X;
|
|
|
|
(3) Subsections (1) and (2) are deemed to
have come into force on March 20, 1997.
|
|
| 1994, c. 29,
s. 5(1)
|
3. (1) Subsection 23.21(2) of the Act is
replaced by the following:
|
|
| Exemption for
limited
exports
|
(2) The excise tax imposed under
subsection 23.2(1) is not payable by a
manufacturer or producer in respect of a
particular quantity of a category of tobacco
product exported at a time in a calendar year
if the total quantity of that category of tobacco
product, including the particular quantity,
exported by the manufacturer or producer in
the calendar year up to and including that time
does not exceed 2 1/2% of the total quantity of
that category of tobacco product
manufactured or produced by the
manufacturer or producer in the preceding
calendar year.
|
|
|
|
(2) Subsection (1) is deemed to have come
into force on April 1, 1999, except that, in
applying subsection 23.21(2) of the Act, as
enacted by subsection (1), before January
2000, the reference in that subsection to ``2
1/2%'' shall be read as a reference to ``2
5/8%''.
|
|
| 1997, c. 26,
s. 61(1)
|
4. (1) The portion of subsection 23.31(1)
of the Act before paragraph (a) is replaced
by the following:
|
|
| Tax on
tobacco sold
to purchaser
not authorized
to resell in
Ontario
|
23.31 (1) An excise tax shall be imposed,
levied and collected on manufactured
tobacco, other than tobacco sticks, that is
|
|
| 1994, c. 29,
s. 6(1)
|
(2) Paragraph 23.31(4)(a) of the Act is
replaced by the following:
|
|
|
|
|
|
|
|
(3) Subsections (1) and (2) are deemed to
have come into force on November 6, 1999.
|
|
| 1994, c. 29,
s. 6(1); 1997,
c. 26, s. 62(1)
|
5. (1) Subsection 23.32(1) of the Act is
replaced by the following:
|
|
| Tax on
cigarettes sold
to purchaser
not authorized
to resell in
Quebec or
New
Brunswick
|
23.32 (1) An excise tax shall be imposed,
levied and collected on cigarettes that are
|
|
|
|
|
|
|
|
|
|
| 1997, c. 26,
s. 62(2)
|
(2) Subsection 23.32(2) of the French
version of the Act is replaced by the
following:
|
|
| Exception
|
(2) La taxe n'est pas imposée lorsque
l'acheteur est un consommateur, situé dans la
province en question, qui achète les cigarettes
pour sa propre consommation ou pour celle
d'autres personnes à ses frais.
|
|
| 1994, c. 29,
s. 6(1)
|
(3) Subsection 23.32(3) of the Act is
replaced by the following:
|
|
| When and by
whom tax is
payable
|
(3) The tax imposed under subsection (1) is
payable by the person selling the cigarettes to
the purchaser referred to in that subsection and
is payable at the time of the sale.
|
|
| 1994, c. 29,
s. 6(1)
|
(4) Subsection 23.32(4) of the Act is
replaced by the following:
|
|
| Amount of tax
|
(4) The tax imposed on cigarettes under
subsection (1) shall be equal to the amount by
which
|
|
|
|
|
|
|
|
exceeds
|
|
|
|
|
|
|
|
(5) Subsections (1) to (4) are deemed to
have come into force on November 6, 1999.
|
|
| 1997, c. 26,
s. 64(2)
|
6. (1) The definition ``Nova Scotia
tobacco sticks'' in subsection 23.34(1) of the
Act is replaced by the following:
|
|
| ``Nova Scotia
tobacco
sticks'' « bâtonnets de tabac de la Nouvelle-Écos se »
|
``Nova Scotia tobacco sticks'' means tobacco
sticks that are marked or stamped in
accordance with Part III of the Revenue Act,
S.N.S. 1995-96, c. 17, to indicate that the
tobacco sticks are intended for retail sale in
the Province of Nova Scotia.
|
|
|
|
(2) The definition ``Nova Scotia tobacco
sticks'' in subsection 23.34(1) of the Act is
repealed.
|
|
|
|
(3) Subsection (1) applies after November
28, 1996.
|
|
|
|
(4) Subsection (2) is deemed to have come
into force on November 6, 1999.
|
|
| 1997, c. 26,
s. 65(1)
|
7. (1) The portion of subsection 23.341(1)
of the Act before paragraph (a) is replaced
by the following:
|
|
| Excise tax on
diverted P.E.I.
cigarettes
|
23.341 (1) An excise tax shall be imposed,
levied and collected on Nova Scotia cigarettes
to which section 68.169 and paragraph 1(e) of
Schedule II apply that a licensed retail vendor
sells to a person other than
|
|
| 1995, c. 36,
s. 4
|
(2) Paragraph 23.341(1)(b) of the French
version of the Act is replaced by the
following:
|
|
|
|
|
|
| 1995, c. 36,
s. 4(F); 1997,
c. 26, s. 65(2);
1998, c. 21, s.
80(1)
|
(3) Subsection 23.341(3) of the Act is
replaced by the following:
|
|
| Amount of tax
|
(3) The tax imposed under subsection (1)
shall be equal to the amount by which
|
|
|
|
|
|
|
|
exceeds
|
|
|
|
|
|
|
|
(4) Subsections (1) to (3) are deemed to
have come into force on November 6, 1999.
|
|
| 1994, c. 29,
s. 6(1)
|
8. (1) Subsections 23.35(2) and (3) of the
Act are replaced by the following:
|
|
| Tax on excess
sale of black
stock
|
(2) If a supplier sells to an on-reserve
retailer a quantity of black stock, in respect of
which subparagraph 1(a)(ii) or 3(a)(ii) of
Schedule II applies, that is in excess of the
quantity of black stock that the on-reserve
retailer is authorized under the Tobacco Tax
Act, R.S.O. 1990, c. T.10, to purchase, an
excise tax shall be imposed, levied and
collected on that excess black stock.
|
|
| Tax on illegal
sale of black
stock
|
(3) If a supplier sells black stock, in respect
of which subparagraph 1(a)(ii) or 3(a)(ii) of
Schedule II applies, to a person other than an
Indian consumer in Ontario or an on-reserve
retailer, an excise tax shall be imposed, levied
and collected on that black stock.
|
|
| 1994, c. 29,
s. 6(1)
|
(2) Paragraph 23.35(5)(a) of the Act is
replaced by the following:
|
|
|
|
|
|
|
|
(3) Subsections (1) and (2) are deemed to
have come into force on November 6, 1999.
|
|
| 1991, c. 42,
s. 1
|
9. Subsection 34(2) of the French version
of the Act is replaced by the following:
|
|
| Intérêts et
pénalité
|
(2) Sous réserve des paragraphes (3) à (6),
la personne qui n'a pas versé au receveur
général la totalité d'un montant visé au
paragraphe (1), au plus tard le jour où elle
serait tenue de le verser si la loi édictant la
présente partie était sanctionnée avant le 31
mai 1991, est tenue de payer des intérêts au
taux prescrit et une pénalité de six pour cent
par an calculés sur les arriérés - pénalité et
intérêts compris - pour chaque jour de
retard.
|
|
| 1995, c. 46,
s. 1(1); 1998,
c. 19,
s. 277(1)
|
10. (1) Part V.1 of the Act is repealed.
|
|
|
|
(2) Subsection (1) is deemed to have come
into force on October 30, 1998.
|
|
| 1995, c. 46,
s. 2
|
11. (1) Subsection 66(2) of the Act is
replaced by the following:
|
|
| Where
exemption not
applicable
|
(2) Subsection (1) does not apply in respect
of taxes imposed under Part III in respect of
tobacco products mentioned in Schedule II.
|
|
|
|
(2) Subsection (1) is deemed to have come
into force on October 30, 1998.
|
|
| 1995, c. 46,
s. 3
|
12. (1) Subsection 68.1(2) of the Act is
replaced by the following:
|
|
| Exception
|
(2) Subsection (1) does not apply in respect
of taxes imposed under Part III in respect of
tobacco products mentioned in Schedule II.
|
|
|
|
(2) Subsection (1) is deemed to have come
into force on October 30, 1998.
|
|
| 1998, c. 21,
s. 81(1)
|
13. (1) The portion of subsection
68.169(3.23) of the Act before paragraph (a)
is replaced by the following:
|
|
| Rebate after
February 13,
1998 and
before
November 6,
1999
|
(3.23) If, after February 13, 1998 and before
November 6, 1999, 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
|
|
|
|
(2) Section 68.169 of the Act is amended
by adding the following after subsection
(3.23):
|
|
| Rebate after
November 5,
1999
|
(3.24) If, after November 5, 1999, a
licensed wholesale vendor sells Nova Scotia
cigarettes 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 $0.00625
multiplied by the number of those cigarettes.
|
|
| 1998, c. 21,
s. 81(2)
|
(3) 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 (3.24) in respect of
manufactured tobacco, the licensed wholesale
vendor must
|
|
| 1998, c. 21,
s. 81(3)
|
(4) 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 (3.24) more often than once per month.
|
|
|
|
(5) Subsections (1) to (4) are deemed to
have come into force on November 6, 1999.
|
|
| 1995, c. 46,
s. 4
|
14. (1) The portion of subsection 79(1) of
the Act before paragraph (a) is replaced by
the following:
|
|
| Penalty and
interest on
default in
paying taxes
|
79. (1) Subject to subsections (1.1) to (3), a
person who defaults in paying tax within the
time prescribed by subsection 78(4), in
addition to the amount in default, shall pay
|
|
|
|
(2) Subsection (1) is deemed to have come
into force on October 30, 1998.
|
|
| 1994, c. 29,
s. 10; 1997, c.
26, s. 70(1)
|
15. (1) The portion of section 97.1 of the
Act before paragraph (b) is replaced by the
following:
|
|
| Offence of
selling in
another
province
tobacco
marked for
sale in Ontario
|
97.1 If manufactured tobacco, other than
tobacco sticks, 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
|
|
|
|
|
|
|
|
exceeds
|
|
|
|
(2) Subsection (1) is deemed to have come
into force on November 6, 1999.
|
|
| 1994, c. 29,
s. 10; 1997, c.
26, s. 71(1)
|
16. (1) Section 97.2 of the Act is replaced
by the following:
|
|
| Offence of
selling in
another
province
cigarettes
marked for
sale in Quebec
or N.B.
|
97.2 If cigarettes 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 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
|
|
|
|
|
|
|
|
exceeds
|
|