Bill C-13
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1st Session, 37th Parliament, 49-50 Elizabeth II, 2001
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House of Commons of Canada
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BILL C-13 |
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An Act to amend the Excise Tax Act
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SHORT TITLE |
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Short title
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1. This Act may be cited as the Sales Tax
and Excise Tax Amendments Act, 2001.
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R.S., c. E-15
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EXCISE TAX ACT |
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2. (1) Subsection 23(7) of the Excise Tax
Act is amended by adding the word ``or'' at
the end of paragraph (b) and by adding the
following after paragraph (b):
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R.S., c. 15 (1st
Supp.),
s. 12(2)
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(2) Paragraphs 23(7)(e) and (f) of the Act
are repealed.
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(3) Subsection (1) and subsection (2), to
the extent that it repeals paragraph 23(7)(f)
of the Act, are deemed to have come into
force on January 1, 1994 and apply to sales
made after 1993.
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(4) Subsection (2), to the extent that it
repeals paragraph 23(7)(e) of the Act, is
deemed to have come into force on January
1, 1994 and applies in respect of motor
vehicles, or chassis therefor, imported after
1993 by a person described in paragraph (g)
of the definition ``manufacturer or
producer'' in subsection 2(1) of the Act who
is a manufacturer licensed for the purposes
of Part III of the Act.
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3. (1) The Act is amended by adding the
following after section 87:
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Waiver or
cancellation
of interest or
penalty
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88. The Minister may waive or cancel any
amount otherwise payable to the Receiver
General under this Act that is interest or a
penalty calculated in the same manner as
interest.
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(2) Subsection (1) applies to amounts
that, but for section 88 of the Act, as enacted
by subsection (1), would become payable on
or after the day on which this Act is assented
to.
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1993, c. 27,
s. 44(1)
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4. (1) The portion of subsection 179(2) of
the Act after paragraph (c) is replaced by
the following:
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subsection (1) does not apply to a supply
referred to in subparagraph (a)(i) and, except
in the case of a supply of a service of shipping
the property, any supply made by the
registrant and referred to in that subparagraph
is deemed to have been made outside Canada.
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1993, c. 27,
s. 44(1)
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(2) The portion of subsection 179(3) of the
Act after paragraph (c) is replaced by the
following:
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subsection (1) does not apply to a supply
referred to in paragraph (a) and, except in the
case of a supply of a service of shipping the
property, any supply made by the registrant
and referred to in that paragraph is deemed to
have been made outside Canada.
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(3) Section 179 of the Act is amended by
adding the following after subsection (6):
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Use of railway
rolling stock
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(7) For the purpose of clause (3)(c)(ii)(C),
if the only use of railway rolling stock after
physical possession of it is transferred as
described in that clause and before it is next
exported is for the purpose of transporting
tangible personal property or passengers in the
course of that exportation and that exportation
occurs within sixty days after the day on which
the transfer takes place, that use of the rolling
stock is deemed to take place entirely outside
Canada.
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(4) Subsections (1) and (2) apply to
supplies for which all of the consideration
becomes due after February 28, 2000 or is
paid after that day without having become
due.
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(5) Subsection (3) applies to railway
rolling stock the physical possession of
which is transferred by a registrant
pursuant to a supply by way of sale by the
registrant for which all of the consideration
becomes due after February 28, 2000 or is
paid after that day without having become
due.
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1993, c. 27,
s. 78(1)
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5. (1) Subsection 213.2(1) of the Act is
replaced by the following:
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Import
certificate
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213.2 (1) The Minister may, on the request
of a registrant who imports goods, issue to the
registrant, subject to such conditions as the
Minister may specify, a written authorization
(in this section referred to as an ``import
certificate'') for the purpose of applying, on
and after the effective date specified in the
authorization, section 8.1 of Schedule VII in
respect of goods of a particular class imported
by the registrant, in which event the Minister
shall assign to the registrant a number to be
disclosed when the goods are accounted for
under section 32 of the Customs Act.
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(2) Subsection (1) is deemed to have come
into force on February 1, 1992.
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6. (1) Section 215 of the Act is amended by
adding the following after subsection (2):
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Value of
goods
re-imported
after
processing
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(3) The value of goods that are being
imported for the first time after having been
processed (as defined in subsection 2(1) of the
Value of Imported Goods (GST/HST)
Regulations) outside Canada shall be
determined for the purposes of this Division
without regard to section 13 of those
Regulations if
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(2) Subsection (1) applies to goods
imported after February 1992 except that,
with respect to goods imported before
January 1, 2001, the reference in subsection
215(3) of the Act, as enacted by subsection
(1), to ``section 8.1 or 11'' shall be read as a
reference to ``section 8.1''.
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7. (1) Section 217 of the Act is amended by
striking out the word ``or'' at the end of
paragraph (b.3) and by adding the
following after paragraph (c):
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(2) Subsection (1) applies to supplies
made after 2000.
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8. (1) Subsection 218.1(1) of the Act is
amended by striking out the word ``and'' at
the end of paragraph (b), by adding the
word ``and'' at the end of paragraph (c) and
by adding the following after paragraph
(c):
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(2) Section 218.1 of the Act is amended by
adding the following after subsection (1):
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Delivery in a
province
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(1.1) Section 3 of Part II of Schedule IX
applies for the purpose of paragraph (1)(c).
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(3) Subsection (1) applies to supplies
made after 2000.
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(4) Subsection (2) applies to supplies
made after October 4, 2000.
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9. (1) Subsection 221(2) of the Act is
amended by striking out the word ``or'' at
the end of paragraph (b) and by adding the
following after paragraph (b):
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1993, c. 27,
s. 85(1)
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(2) Subsection 221(3.1) of the Act is
repealed.
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(3) Subsection (1) applies to supplies
made after October 4, 2000.
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(4) Subsection (2) applies to supplies
made after 2000.
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1993, c. 27,
s. 86(1)
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10. (1) The portion of subsection 221.1(2)
of the Act before paragraph (a) is replaced
by the following:
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Export
certificate
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(2) The Minister may, on the application of
a person who is registered under Subdivision
d, authorize the person to use, beginning on a
particular day in a fiscal year of the person and
subject to such conditions as the Minister may
from time to time specify, a certificate (in this
section referred to as an ``export certificate'')
for the purpose of section 1.1 of Part V of
Schedule VI, if it can reasonably be expected
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1993, c. 27,
s. 86(1)
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(2) Subsection 221.1(4) of the Act is
replaced by the following:
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Notice of
authorization
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(4) If the Minister authorizes a registrant to
use an export certificate, the Minister shall
notify the registrant in writing of the
authorization, its effective date and its expiry
date and the number assigned by the Minister
that identifies the registrant or the
authorization and that must be disclosed by
the registrant when providing the certificate
for the purpose of section 1.1 of Part V of
Schedule VI.
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(3) Subsection (1) is deemed to have come
into force on January 1, 2001.
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(4) Subsection (2) applies to any
authorization granted to a person after
2000, whether on the first application of the
person or on the renewal of an
authorization previously granted.
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11. (1) The Act is amended by adding the
following after section 236.1:
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Adjustment if
invalid use of
export
certificate
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236.2 (1) If a registrant has received a
supply of property (other than a supply that is
included in any provision of Schedule VI other
than section 1.1 of Part V of that Schedule)
from a supplier to whom the registrant has
provided an export certificate (within the
meaning of section 221.1) for the purpose of
that supply and an authorization of the
registrant to use the certificate was not in
effect at the time the supply was made or the
registrant does not export the property in the
circumstances described in paragraphs 1(b) to
(d) of that Part, the registrant shall, in
determining the net tax for the reporting
period of the registrant that includes the
earliest day on which tax in respect of the
supply became payable or would have become
payable if the supply were not a zero-rated
supply, add an amount equal to interest, at the
rate prescribed for the purposes of paragraph
280(1)(b) plus 4% per year compounded daily,
on the total amount of tax in respect of the
supply that was payable or would have been
payable if the supply were not a zero-rated
supply, computed for the period beginning on
that earliest day and ending on the day on or
before which the return under section 238 for
that reporting period is required to be filed.
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Adjustment if
deemed
revocation of
export
certificate
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(2) If a registrant's authorization to use an
export certificate (within the meaning of
section 221.1) is deemed to have been revoked
under subsection 221.1(6) effective
immediately after the last day of a fiscal year
of the registrant, the registrant shall, in
determining the net tax for the first reporting
period of the registrant following that year,
add the amount determined by the formula
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A x B/12
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where
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A is the total of
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B is the total of 4% and the rate of interest
prescribed for the purposes of paragraph
280(1)(b) (expressed as a percentage per year)
that is in effect on the last day of that first
reporting period following the year.
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Adjustment if
invalid use of
export
distribution
centre
certificate
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236.3 (1) If a registrant has received a
supply of property (other than a supply that is
included in any provision of Schedule VI other
than section 1.2 of Part V of that Schedule)
from a supplier to whom the registrant has
provided an export distribution centre
certificate (within the meaning of section
273.1) for the purpose of that supply and an
authorization of the registrant to use the
certificate was not in effect at the time the
supply was made or the property was not
acquired by the registrant for use or supply as
domestic inventory or as added property (as
those expressions are defined in subsection
273.1(1)) in the course of commercial
activities of the registrant, the registrant shall,
in determining the net tax for the reporting
period of the registrant that includes the
earliest day on which tax in respect of the
supply became payable or would have become
payable if the supply were not a zero-rated
supply, add an amount equal to interest, at the
rate prescribed for the purposes of paragraph
280(1)(b) plus 4% per year compounded daily,
on the total amount of tax in respect of the
supply that was payable or that would have
been payable in respect of the supply if the
supply were not a zero-rated supply, computed
for the period beginning on that earliest day
and ending on the day on or before which the
return under section 238 for that reporting
period is required to be filed.
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Adjustment if
export
distribution
centre
conditions not
met
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(2) If an authorization granted to a
registrant under subsection 273.1(7) is in
effect at any time in a fiscal year of the
registrant and the export revenue percentage
of the registrant (as defined in subsection
273.1(1)) for that year is less than 90% or the
circumstances described in paragraph
273.1(11)(a) or (b) exist with respect to the
year, the registrant shall, in determining the
net tax for the first reporting period of the
registrant following the year, add the amount
determined by the formula
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A x B/12
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where
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A is the total of
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B is the total of 4% and the rate of interest
prescribed for the purposes of paragraph
280(1)(b) (expressed as a percentage per year)
that is in effect on the last day of that first
reporting period following the year.
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(2) Subsection (1) is deemed to have come
into force on January 1, 2001 and applies to
supplies made after 2000.
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1990, c. 45,
s. 12(1)
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12. (1) The definition ``single unit
residential complex'' in subsection 254(1) of
the Act is replaced by the following:
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``single unit
residential
complex'' « immeuble d'habitation à logement unique »
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``single unit residential complex'' includes
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(2) Subsection (1) is deemed to have come
into force on June 1, 1997 and applies for
the purpose of determining any rebate of a
person under section 254 of the Act in
respect of a residential complex ownership
of which is transferred to the person after
May 1997.
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