Bill C-28

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

PDF

1993, c. 14; 2001, c. 22, s. 2	Amendments to the Farm Credit Canada Act
2001, c. 22, s. 5(4)	41. *Paragraph 4(2)(f.4) of the Farm Credit Canada Act* is replaced by the following:**
	(f.4) acquire and dispose of investments in farming operations or in businesses related to farming, including shares of corporations that carry on those operations or businesses , within parameters that are satisfactory to the Minister of Finance;
1997, c. 26, s. 93	42. Subsection 11(1) of the Act is replaced by the following:
Capital payments	11. (1) At the request of the Corporation, the Minister of Finance may, with the approval of the Governor in Council, pay to the Corporation, out of the Consolidated Revenue Fund, amounts not exceeding in the aggregate one billion, two hundred and twenty-five million dollars, or such greater aggregate amount as may be authorized from time to time under an appropriation Act.
1992, c. 18	Repeal of Debt Servicing and Reduction Account Act
	*43. (1) The Debt Servicing and Reduction Account Act* does not apply to the fiscal year ending on March 31, 2003 or to any subsequent fiscal year.**
	(2) The Act is repealed.
	PART 6
2002, c. 9, s. 5	AMENDMENTS TO THE AIR TRAVELLERS SECURITY CHARGE ACT
	44. *(1) Paragraphs 12(1)(a) to (c) of the Air Travellers Security Charge Act* are replaced by the following:**
	(a) $6.54 for each chargeable emplanement included in the service, to a maximum of $13.08, if
	(i) the service does not include transportation to a destination outside Canada, and
	(ii) tax under subsection 165(1) of the Excise Tax Act is required to be paid in respect of the service;
	(b) $7.00 for each chargeable emplanement included in the service, to a maximum of $14.00, if
	(i) the service does not include transportation to a destination outside Canada, and
	(ii) tax under subsection 165(1) of the Excise Tax Act is not required to be paid in respect of the service;
	(c) $11.22 for each chargeable emplanement included in the service, to a maximum of $22.43, if
	(i) the service includes transportation to a destination outside Canada and does not include transportation to a destination outside the continental zone, and
	(ii) tax under subsection 165(1) of the Excise Tax Act is required to be paid in respect of the service;
	(d) $12.00 for each chargeable emplanement included in the service, to a maximum of $24.00, if
	(i) the service includes transportation to a destination outside Canada and does not include transportation to a destination outside the continental zone, and
	(ii) tax under subsection 165(1) of the Excise Tax Act is not required to be paid in respect of the service; or
	(e) $24.00, if the service includes transportation to a destination outside the continental zone.
	(2) Subsection (1) applies in respect of any air transportation service that includes a chargeable emplanement after February 2003 and for which any consideration is paid or becomes payable after February 2003.
	PART 7
	AMENDMENTS RELATED TO THE TAXATION OF TOBACCO PRODUCTS
1997, c. 36	Customs Tariff
2002, c. 22, s. 412	45. *Paragraphs 21(2)(a) to (c) of the Customs Tariff* are replaced by the following:**
	(a) $0.075 per cigarette, in the case of cigarettes;
	(b) $0.055 per stick, in the case of tobacco sticks; and
	(c) $0.05 per gram, in the case of manufactured tobacco other than cigarettes and tobacco sticks.
2002, c. 22	Excise Act, 2001
	46. *Paragraphs 240(a) to (c) of the Excise Act, 2001* are replaced by the following:**
	(a) $0.34995 per cigarette that was removed in contravention of that subsection,
	(b) $0.199966 per tobacco stick that was removed in contravention of that subsection, and
	(c) $199.966 per kilogram of manufactured tobacco, other than cigarettes and tobacco sticks, that was removed in contravention of that subsection.
	47. (1) The portion of paragraph 1(a) of Schedule 1 to the Act before subparagraph (i) is replaced by the following:
	(a) $0.374875 for each five cigarettes or fraction of five cigarettes contained in any package, if the cigarettes are black stock
	(2) Paragraph 1(b) of Schedule 1 to the Act is replaced by the following:
	(b) $0.396255 for each five cigarettes or fraction of five cigarettes contained in any package, in any other case.
	48. (1) The portion of paragraph 2(a) of Schedule 1 to the Act before subparagraph (i) is replaced by the following:
	(a) $0.054983 per stick, if the tobacco sticks are black stock
	(2) Paragraph 2(b) of Schedule 1 to the Act is replaced by the following:
	(b) $0.057983 per stick, in any other case.
	49. (1) The portion of paragraph 3(a) of Schedule 1 to the Act before subparagraph (i) is replaced by the following:
	(a) $49.983 per kilogram, if the manufactured tobacco is black stock
	(2) Paragraph 3(b) of Schedule 1 to the Act is replaced by the following:
	(b) $53.981 per kilogram, in any other case.
	50. (1) Paragraph (a) of Schedule 2 to the Act is replaced by the following:
	(a) $0.065 per cigar, and
	(2) The portion of paragraph (b) of Schedule 2 to the Act before subparagraph (i) is replaced by the following:
	(b) 65% , computed on
	51. Paragraphs 1(a) to (c) of Schedule 3 to the Act are replaced by the following:
	(a) $0.075 per cigarette, in the case of cigarettes;
	(b) $0.055 per stick, in the case of tobacco sticks; and
	(c) $0.05 per gram, in the case of manufactured tobacco other than cigarettes or tobacco sticks.
	52. Paragraphs 2(a) to (c) of Schedule 3 to the Act are replaced by the following:
	(a) $0.075 per cigarette, in the case of cigarettes;
	(b) $0.055 per stick, in the case of tobacco sticks; and
	(c) $0.05 per gram, in the case of manufactured tobacco other than cigarettes or tobacco sticks.
	53. Paragraphs 3(a) to (c) of Schedule 3 to the Act are replaced by the following:
	(a) $0.075 per cigarette, in the case of cigarettes;
	(b) $0.055 per stick, in the case of tobacco sticks; and
	(c) $50.00 per kilogram, in the case of tobacco products other than cigarettes or tobacco sticks.
	54. Paragraphs 4(a) to (c) of Schedule 3 to the Act are replaced by the following:
	(a) $0.095724 per cigarette, in the case of cigarettes;
	(b) $0.042 per stick, in the case of tobacco sticks; and
	(c) $46.002 per kilogram, in the case of tobacco products other than cigarettes or tobacco sticks.
R.S., c. E-15	Excise Tax Act
2002, c. 22, s. 414	55. *Paragraphs 23.11(2)(a) to (c) of the Excise Tax Act* are replaced by the following:**
	(a) $0.0475 per cigarette, in the case of cigarettes;
	(b) $0.03665 per stick, in the case of tobacco sticks; and
	(c) $31.65 per kilogram, in the case of manufactured tobacco other than cigarettes and tobacco sticks.
2002, c. 22, s. 415	56. Paragraphs 23.12(1)(a) to (c) of the Act are replaced by the following:
	(a) $0.075 per cigarette, in the case of cigarettes;
	(b) $0.055 per stick, in the case of tobacco sticks; and
	(c) $0.05 per gram, in the case of manufactured tobacco other than cigarettes and tobacco sticks.
2002, c. 22, s. 416(1)	57. (1) Paragraphs 23.13(1)(a) to (c) of the Act are replaced by the following:
	(a) $0.075 per cigarette, in the case of cigarettes;
	(b) $0.055 per stick, in the case of tobacco sticks; and
	(c) $50.00 per kilogram, in the case of manufactured tobacco other than cigarettes and tobacco sticks.
2002, c. 22, ss. 416(2) and (3)	(2) Paragraphs 23.13(2)(a) to (c) of the Act are replaced by the following:
	(a) $0.1475 per cigarette, in the case of cigarettes;
	(b) $0.08165 per stick, in the case of tobacco sticks; and
	(c) $81.65 per kilogram, in the case of manufactured tobacco other than cigarettes and tobacco sticks.
1994, c. 29, s. 14(1); 2002, c. 22, s. 419	58. Sections 1 to 4 of Schedule II to the Act are replaced by the following:
	1. Cigarettes: $0.25888 for each five cigarettes or fraction of five cigarettes contained in any package.
	2. Tobacco sticks: $0.03965 per stick.
	3. Manufactured tobacco other than cigarettes and tobacco sticks: $35.648 per kilogram.
	4. Cigars: the greater of $0.065 per cigar and 65 per cent.