Bill C-47

If you have any questions or comments regarding the accessibility of this publication, please contact us at accessible@parl.gc.ca.

PDF

Repeal of amendments in this Act to Customs Act	(9) If section 62 of the other Act and sections 342 to 344 of this Act come into force on the same day, then that section 62 of the other Act is deemed to have come into force before those sections 342 to 344 and subsection (8) applies.
	Bill C-30
Amendment to this Act	410. If Bill C-30, introduced in the 1st Session of the 37th Parliament and entitled the Courts Administration Service Act (referred to in this section as the ``other Act''), receives royal assent, then
	(a) on the later of the coming into force of section 14 of the other Act and subsection 205(6) of this Act, subsection 205(6) of this Act is replaced by the following:
Appeal	(6) If a question set out in an application is determined by the Tax Court, the Minister or any of the persons who have been served with a copy of the application and who are named in an order of the Court under subsection (4) may, in accordance with the provisions of this Act, the Tax Court of Canada Act or the Federal Courts Act, as they relate to appeals from or applications for judicial review of decisions of the Tax Court, appeal from the determination.
	(b) on the later of the coming into force of section 14 of the other Act and subsection 276(2) of this Act, subsection 276(2) of this Act is replaced by the following:
Ordinary action	(2) The Federal Courts Act and the rules made under it that are applicable to ordinary actions apply to actions instituted under subsection (1), except as varied by special rules made in respect of those actions.
	Bill C-32
Condition - Bill C-32	411. (1) Subsections (2) to (8) apply if Bill C-32, introduced in the 1st Session of the 37th Parliament and entitled the Canada- -Costa Rica Free Trade Agreement Implementation Act (referred to in this section as the ``other Act''), receives royal assent.
Amendment to Customs Tariff	*(2) On the later of the coming into force of section 42 of the other Act and section 351 of this Act, subsection 94(1) of the Customs Tariff* is replaced by the following:**
Definition of ``customs duties''	94. (1) In sections 95 and 96, ``customs duties'' means customs duties imposed under Part 2, other than
	(a) additional customs duties levied under sections 21.1 to 21.3;
	(b) surtaxes imposed under section 53, 55, 60, 63, 68 or 78; or
	(c) temporary duties imposed under any of sections 69 to 76.1.
Amendment to Customs Tariff	*(3) On the later of the coming into force of section 43 of the other Act and section 352 of this Act, subparagraph 99(a)(iii) of the Customs Tariff* is replaced by the following:**
	(iii) the circumstances in which, and the classes of goods in respect of which, relief of duties levied under sections 21.1 to 21.3 or under the Special Import Measures Act, a surtax imposed under section 53, 55, 60, 63, 68 or 78, a temporary duty imposed under any of sections 69 to 76.1, a tax levied under the Excise Tax Act or a duty imposed under the Excise Act, 2001 may not be granted,
Amendment to Customs Tariff	*(4) On the later of the coming into force of section 44 of the other Act and subsection 354(2) of this Act, paragraph 113(4)(a) of the Customs Tariff* is replaced by the following:**
	(a) the circumstances in which, and the classes of goods in respect of which, a refund or drawback of duties levied under sections 21.1 to 21.3 or the Special Import Measures Act, a surtax levied under section 53, 55, 60, 63, 68 or 78, a temporary duty levied under any of sections 69 to 76.1, a tax levied under the Excise Tax Act or a duty levied under the Excise Act, 2001 may not be granted under subsection (1);
Amendments to Customs Tariff	(5) On the later of the coming into force of section 46 of the other Act and section 362 of this Act, each of the tariff provisions that were, under that section 362, added to the List of Tariff Provisions set out in the schedule to the Customs Tariff are amended by
	(a) adding in the column ``Preferential Tariff / Initial Rate'', below the reference to ``CIAT'', a reference to ``CRT: Free''; and
	(b) adding in the column ``Preferential Tariff / Final Rate'', below the reference to ``CIAT'', a reference to ``CRT: Free (A)''.
Amendments in respect of Importation of Intoxicating Liquors Act	(6) If section 395 of this Act comes into force before section 53 of the other Act, then
	(a) on the later of the day on which that section 395 comes into force and the day on which the other Act is assented to, that section 53 is repealed; and
	(b) on the coming into force of section 37 of the other Act,
	*(i) subsection 3(1.1) of the Importation of Intoxicating Liquors Act* is replaced by the following:**
Suspension of paragraph (2)(f)	(1.1) The operation of paragraph (2)(f) is suspended during the period in which paragraph (2)(c) is in force.
	*(ii) paragraphs 3(2)(e) and (f) of the Importation of Intoxicating Liquors Act* are replaced by the following:**
	(e) the importation of bulk spirits into a province from Costa Rica by a licensed distiller for the purpose of being packaged by the distiller, if the spirits
	(i) are entitled to the benefit of the Costa Rica Tariff referred to in section 49.1 of the Customs Tariff, and
	(ii) are kept while in the province in accordance with the Excise Act, 2001 and the laws of the province;
	(f) the importation of bulk spirits into a province from the United States by a licensed distiller for the purpose of being packaged by the distiller, if the spirits
	(i) are entitled to the United States Tariff in the List of Tariff Provisions set out in the schedule to the Customs Tariff, and
	(ii) are kept while in the province in accordance with the Excise Act, 2001 and the laws of the province; and
	(g) the transfer by a licensed distiller of any spirits produced or packaged in accordance with the Excise Act, 2001 that is permitted by any Act or regulation or by special permit of the Canada Customs and Revenue Agency, if the spirits
	(i) in the case of packaged spirits, are kept in an excise warehouse of a licensed distiller and in accordance with the laws of the province in which they are kept, and
	(ii) in the case of bulk spirits, are kept in accordance with the Excise Act, 2001 and the laws of the province in which they are kept.
Amendments to Importation of Intoxicating Liquors Act	(7) If section 395 of this Act comes into force after section 53 of the other Act, then, on the coming into force of section 395 of this Act,
	*(a) subsection 3(1.1) of the Importation of Intoxicating Liquors Act* is replaced by the following:**
Suspension of paragraph (2)(f)	(1.1) The operation of paragraph (2)(f) is suspended during the period in which paragraph (2)(c) is in force.
	*(b) the portion of subsection 3(2) of the Importation of Intoxicating Liquors Act* after paragraph (b) is replaced by the following:**
	(c) the importation of bulk spirits into a province from a NAFTA country by a licensed distiller for the purpose of being packaged by the distiller, if the spirits
	(i) are entitled to the United States Tariff, the Mexico Tariff or the Mexico- -United States Tariff in the List of Tariff Provisions set out in the schedule to the Customs Tariff, and
	(ii) are kept while in the province in accordance with the Excise Act, 2001 and the laws of the province;
	(d) the importation of bulk spirits into a province from Chile by a licensed distiller for the purpose of being packaged by the distiller, if the spirits
	(i) are entitled to the benefit of the Chile Tariff in the List of Tariff Provisions set out in the schedule to the Customs Tariff, and
	(ii) are kept while in the province in accordance with the Excise Act, 2001 and the laws of the province;
	(e) the importation of bulk spirits into a province from Costa Rica by a licensed distiller for the purpose of being packaged by the distiller, if the spirits
	(i) are entitled to the benefit of the Costa Rica Tariff referred to in section 49.1 of the Customs Tariff, and
	(ii) are kept while in the province in accordance with the Excise Act, 2001 and the laws of the province;
	(f) the importation of bulk spirits into a province from the United States by a licensed distiller for the purpose of being packaged by the distiller, if the spirits
	(i) are entitled to the United States Tariff in the List of Tariff Provisions set out in the schedule to the Customs Tariff, and
	(ii) are kept while in the province in accordance with the Excise Act, 2001 and the laws of the province; and
	(g) the transfer by a licensed distiller of any spirits produced or packaged in accordance with the Excise Act, 2001 that is permitted by any Act or regulation or by special permit of the Canada Customs and Revenue Agency, if the spirits
	(i) in the case of packaged spirits, are kept in an excise warehouse of a licensed distiller and in accordance with the laws of the province in which they are kept, and
	(ii) in the case of bulk spirits, are kept in accordance with the Excise Act, 2001 and the laws of the province in which they are kept.
	*(c) subsection 3(3) of the Importation of Intoxicating Liquors Act* is repealed.**
Amendments to Importation of Intoxicating Liquors Act	(8) If section 395 of this Act and section 53 of the other Act come into force on the same day, then that section 395 is deemed to have come into force after that section 53 and subsection (7) applies.
	PART 9
	AMENDMENTS RELATED TO EXCISE TAX ON TOBACCO PRODUCTS
1997, c. 36	Customs Tariff
2001, c. 16, s. 3(1)	*412. Paragraphs 21(2)(a) to (c) of the Customs Tariff* are replaced by the following:**
	(a) $0.0575 per cigarette, in the case of cigarettes;
	(b) $0.0425 per stick, in the case of tobacco sticks; and
	(c) $0.0375 per gram, in the case of manufactured tobacco other than cigarettes and tobacco sticks.
R.S., c. E-15	Excise Tax Act
1994, c. 29, s. 1(1); 1999, c. 17, s. 145(2)(E)	*413. The definitions ``black stock'', ``black stock cigarettes'' and ``Indian'' in subsection 2(1) of the Excise Tax Act* are repealed.**
2001, c. 16, s. 18(1)	414. Paragraphs 23.11(2)(a) to (c) of the Act are replaced by the following:
	(a) $0.03 per cigarette, in the case of cigarettes;
	(b) $0.02415 per stick, in the case of tobacco sticks; and
	(c) $19.15 per kilogram, in the case of manufactured tobacco other than cigarettes and tobacco sticks.
2001, c. 16, s. 18(1)	415. Paragraphs 23.12(1)(a) to (c) of the Act are replaced by the following:
	(a) $0.0575 per cigarette, in the case of cigarettes;
	(b) $0.0425 per stick, in the case of tobacco sticks; and
	(c) $0.0375 per gram, in the case of manufactured tobacco other than cigarettes and tobacco sticks.
2001, c. 16, s. 18(1)	416. (1) Paragraphs 23.13(1)(a) to (c) of the Act are replaced by the following:
	(a) $0.0575 per cigarette, in the case of cigarettes;
	(b) $0.0425 per stick, in the case of tobacco sticks; and
	(c) $37.50 per kilogram, in the case of manufactured tobacco other than cigarettes and tobacco sticks.
2001, c. 16, s. 18(1)	(2) Paragraph 23.13(2)(a) of the Act is replaced by the following:
	(a) $0.1025 per cigarette, in the case of cigarettes;
2001, c. 16, s. 18(1)	(3) Paragraph 23.13(2)(c) of the Act is replaced by the following:
	(c) $56.65 per kilogram, in the case of manufactured tobacco other than cigarettes and tobacco sticks.
1994, c. 29, s. 6(1); 2000, c. 30, ss. 5(3), (4); 2001, c. 16, ss. 22(1), 23(1), 25(1), (2)	417. Sections 23.31 to 23.35 of the Act are repealed.
2000, c. 30, s. 16(1); 2001, c. 16, ss. 34(1), 35(1), 37(1)	418. Sections 97.1 to 97.4 of the Act are repealed.
1994, c. 29, s. 14(1); 1997, c. 26, s. 74(1); 2001, c. 16, ss. 40(1), (2), 41(1)	419. Sections 1 to 3 of Schedule II to the Act are replaced by the following:
	1. Cigarettes: $0.17138 for each five cigarettes or fraction of five cigarettes contained in any package.
	2. Tobacco sticks: $0.02715 per stick.
	3. Manufactured tobacco other than cigarettes and tobacco sticks: $23.148 per kilogram.
Interest	420. For the purposes of applying the provisions of the Customs Tariff and the Excise Tax Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though this Part had been assented to on November 2, 2001.
Coming into force	421. Sections 412 to 420 are deemed to have come into force on November 2, 2001.

Bill C-47

PART 9

AMENDMENTS RELATED TO EXCISE TAX ON TOBACCO PRODUCTS

Customs Tariff

Excise Tax Act