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Bill C-24

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(2) Subsection (1) applies to proceedings commenced under the Act after September 29, 1997.

R.S., c. C-51

CULTURAL PROPERTY EXPORT AND IMPORT ACT

1995, c. 38, s. 2

159. Subsection 33.2(3) of the Cultural Property Export and Import Act is replaced by the following:

How application made

(3) An application made under subsection (1) shall be made by filing in the Registry of the Tax Court of Canada, in accordance with the provisions of the Tax Court of Canada Act, three copies of the application accompanied by three copies of the notice of appeal.

R.S., c. 1 (2nd Supp.)

CUSTOMS ACT

160. Subsections 43(1) and (2) of the Customs Act are replaced by the following:

Production of documents

43. (1) The Minister may, for any purpose related to the administration or enforcement of this Act, including the collection of any amount owing under this Act by any person, by notice served personally or by registered or certified mail, require any person to provide any records, books, letters, accounts, invoices, statements (financial or otherwise) or other documents or information at a place specified by the Minister and within such reasonable time as may be stipulated in the notice.

Compliance

(2) Any person who is required to provide any records, books, letters, accounts, invoices, statements or other documents or information under subsection (1) shall, notwithstanding any other law to the contrary but subject to subsection (3), do so as required.

161. (1) Section 143 of the Act is amended by adding the following after subsection (1):

Court costs

(1.1) If an amount is payable by a person to Her Majesty in right of Canada because of an order, judgment or award of a court in respect of the costs of litigation relating to a matter to which this Act applies, sections 145 and 147 apply to the amount as if the amount were a debt owing by the person to Her Majesty on account of duties payable by the person under this Act, and the person is in default unless the amount is paid on or before the day it is due.

(2) Subsection (1) applies to amounts that are payable after this Act is assented to, regardless of when the amounts became payable.

1997, c. 36

CUSTOMS TARIFF

162. (1) The Description of Goods of tariff item No. 9804.10.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff is replaced by the following:

- Valued at not more than two hundred dollars and included in the baggage accompanying the person returning from abroad after an absence from Canada of not less than forty-eight hours.

    For the purpose of this tariff item, goods may include either wine not exceeding 1.5 litres or any 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 July 15, 1999.

163. (1) The Description of Goods of tariff item No. 9804.20.00 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:

- Valued at not more than seven hundred and fifty dollars, whether or not included in the baggage accompanying the person returning from abroad after an absence from Canada of not less than seven days.

    For the purpose of this tariff item:

      (a) goods may include either wine not exceeding 1.5 litres or any 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, if included in the baggage accompanying the person at the time of return to Canada; and

      (b) if goods (other than alcoholic beverages, cigars, cigarettes, tobacco sticks and manufactured tobacco) acquired abroad are not included in the baggage accompanying the person, they may be classified under this tariff item if they are reported by the person at time of return to Canada.

(2) Subsection (1) is deemed to have come into force on July 15, 1999.

164. (1) The Description of Goods of tariff item No. 9805.00.00 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:

Goods imported by a member of the Canadian Forces, by an employee of the Canadian government, or by a former resident of Canada returning to Canada to resume residence in Canada after having been a resident of another country for a period of not less than one year, or by a resident returning after an absence from Canada of not less than one year, and acquired by that person for personal or household use and actually owned, possessed and used abroad by that person for at least six months prior to that person's return to Canada and accompanying that person at the time of their return to Canada.

``Goods'' does not include goods that are sold or otherwise disposed of within twelve months after importation.

For the purpose of this tariff item:

    (a) the provisions shall apply to either wine not exceeding 1.5 litres or any 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, if they are included in the baggage accompanying the importer, and no relief from payment of duties is being claimed in respect of alcoholic beverages or tobacco under another item in this Chapter at the time of importation;

    (b) if goods (other than alcoholic beverages, cigars, cigarettes, tobacco sticks and manufactured tobacco) are not accompanying the person returning from abroad, they may be classified under this item when imported at a later time if they are reported by the person at the time of return to Canada; and

    (c) any article which was acquired after March 31, 1977 by a class of persons named in this tariff item and which has a value for duty as determined under the Customs Act of more than $10,000 shall not be classified under this tariff item.

(2) Subsection (1) is deemed to have come into force on July 15, 1999.

165. (1) The Description of Goods of tariff item No. 9807.00.00 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:

Goods imported by a settler for the settler's household or personal use, if actually owned, possessed and used abroad by the settler prior to the settler's arrival in Canada and accompanying the settler at the time of the settler's arrival in Canada.

For the purpose of this tariff item:

    (a) ``goods'' may include:

      (i) either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, and

      (ii) tobacco not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco;

    (b) ``goods'' does not include imported goods that are sold or otherwise disposed of within twelve months after importation; and

    (c) if goods (other than alcoholic beverages, cigars, cigarettes, tobacco sticks and manufactured tobacco) are not accompanying the settler at the time of the settler's arrival in Canada, they may be classified under this tariff item when imported at a later time if they are reported by the settler at the time of the settler's arrival in Canada.

(2) Subsection (1) is deemed to have come into force on July 15, 1999.

166. (1) The Description of Goods of tariff item No. 9827.00.00 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:

Goods, which may include either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, and tobacco products not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco, imported by members of the military forces of countries that are parties to the North Atlantic Treaty or are members of the Commonwealth, or by civilian employees of those military forces who are not Canadian citizens or permanent residents of Canada and are stationed in Canada on official duty, including dependants of such members or employees, but not persons on duty at a diplomatic mission, on condition that:

    (a) an authorized identification card is presented to a Customs officer by the visiting forces personnel at the time the goods are imported into Canada;

    (b) the goods were acquired abroad for the personal or household use of the visiting forces personnel and are in quantities and values that are reasonable for such use; and

    (c) in the case of durable goods, they are accompanied on importation by documentation specified by the Minister of National Revenue and are not sold or otherwise disposed of (except by destruction under Customs supervision or by exportation or sale to other visiting forces personnel) unless, prior to the sale or other disposition, the goods are accounted for by the importer or owner and customs duty is paid in respect of the goods.

(2) Subsection (1) is deemed to have come into force on July 15, 1999.

1996, c. 23

EMPLOYMENT INSURANCE ACT

167. (1) Section 99 of the Employment Insurance Act is replaced by the following:

Application of Income Tax Act provisions

99. Section 160, subsections 161(11) and 220(3.1), sections 221.1 and 224 to 224.3 and subsections 227(9.1) and (10) and 248(7) and (11) of the Income Tax Act apply to all premiums, interest, penalties and other amounts payable by a person under this Part, with such modifications as the circumstances require, and for the purposes of this section,

    (a) the reference in subsection 224(1.2) of that Act to ``subsection 227(10.1) or a similar provision'' shall be read as a reference to ``section 85 of the Employment Insurance Act''; and

    (b) subsection 224(1.2) of the Income Tax Act shall apply to employer's premiums, employee's premiums, and related interest, penalties or other amounts, subject to subsections 69(1) and 69.1(1) of the Bankruptcy and Insolvency Act and section 11.4 of the Companies' Creditors Arrangement Act.

(2) Subsection (1) is deemed to have come into force on June 30, 1996 except that, before September 30, 1997, paragraph 99(b) of the Employment Insurance Act, as enacted by subsection (1), shall be read without reference to ``and section 11.4 of the Companies' Creditors Arrangement Act''.

R.S., c. E-14

EXCISE ACT

R.S., c. 12 (4th Supp.), s. 64

168. The portion of subsection 174(2) of the French version of the Excise Act before paragraph (b) is replaced by the following :

Réglementatio n - rembourse-
ment du droit payé sur la bière détruite

(2) Les règlements pris en vertu du présent article peuvent prévoir la destruction de la bière devenue impropre à la consommation se trouvant :

    a) soit dans des réservoirs d'entreposage, des bouteilles, des barillets ou autres contenants, avant qu'elle n'ait été expédiée de la brasserie;

169. Subsection 246(2) of the Act is replaced by the following:

Specially denatured alcohol

(2) Specially denatured alcohol shall be imported, manufactured or sold only under such conditions as the Minister may by regulation prescribe.

Sale or delivery to manufacturer or dealer

(2.1) Specially denatured alcohol shall not be sold or delivered to a manufacturer or dealer unless it is sold or delivered to the manufacturer or dealer, as the case may be,

    (a) under a ministerial permit; and

    (b) for a use in respect of which denatured alcohol would be unsuitable.

R.S., c. 1 (5th Supp.)

INCOME TAX ACT

170. (1) Section 160 of the Income Tax Act is amended by adding the following after subsection (3):

Fair market value of undivided interest

(3.1) For the purposes of this section and section 160.4, the fair market value at any time of an undivided interest in a property, expressed as a proportionate interest in that property, is, subject to subsection (4), deemed to be equal to the same proportion of the fair market value of that property at that time.

(2) Subsection (1) applies to transfers of property made after June 4, 1999.

171. Subsection 166.2(2) of the Act is replaced by the following:

How application made

(2) An application under subsection (1) shall be made by filing in the Registry of the Tax Court of Canada, in accordance with the provisions of the Tax Court of Canada Act, three copies of the documents referred to in subsection 166.1(3) and three copies of the notification, if any, referred to in subsection 166.1(5).

172. Subsection 167(3) of the Act is replaced by the following:

How application made

(3) An application made under subsection (1) shall be made by filing in the Registry of the Tax Court of Canada, in accordance with the provisions of the Tax Court of Canada Act, three copies of the application accompanied by three copies of the notice of appeal.

173. (1) Subsection 182(1) of the Act is replaced by the following:

Surtax

182. (1) Every corporation shall pay a tax under this Part for each taxation year equal to 40% of the corporation's Part I tax on tobacco manufacturing profits for the year.

(2) Subsection (1) applies to taxation years that end after February 8, 2000.

174. (1) Subsection 183(2) of the Act is replaced by the following:

Payment

(2) Every corporation shall pay to the Receiver General on or before its balance-due day for each taxation year its tax payable under this Part for the year.

(2) Subsection (1) applies to taxation years that end after February 8, 2000.

175. (1) Paragraph 223(11.1)(a) of the English version of the Act is replaced by the following:

    (a) to be a claim that is secured by a security and that, subject to subsection 87(2) of that Act, ranks as a secured claim under that Act; and

(2) Subsection (1) is deemed to have come into force on June 18, 1998.

176. The portion of subsection 231.2(1) of the Act before paragraph (a) is replaced by the following:

Requirement to provide documents or information

231.2 (1) Notwithstanding any other provision of this Act, the Minister may, subject to subsection (2), for any purpose related to the administration or enforcement of this Act, including the collection of any amount payable under this Act by any person, by notice served personally or by registered or certified mail, require that any person provide, within such reasonable time as is stipulated in the notice,

177. Subsection 231.6(1) of the Act is replaced by the following:

Definition of ``foreign-base d information or document''

231.6 (1) For the purposes of this section, ``foreign-based information or document'' means any information or document that is available or located outside Canada and that may be relevant to the administration or enforcement of this Act, including the collection of any amount payable under this Act by any person.

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