PART 9AMENDMENTS RELATED TO EXCISE TAX ON TOBACCO PRODUCTS

1997, c. 36 Customs Tariff

Marginal note:2001, c. 16, s. 3(1)

412. Paragraphs 21(2)(a) to (c) of the Customs Tariff are replaced by the following:

R.S., c. E-15Excise Tax Act

Marginal note: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 The definitions “black stock”, “black stock cigarettes” and “Indian” in subsection 2(1) of the Excise Tax Act are repealed.

Marginal note:2001, c. 16, s. 18(1)

414. Paragraphs 23.11(2)(a) to (c) of the Act are replaced by the following:

Marginal note:2001, c. 16, s. 18(1)

415. Paragraphs 23.12(1)(a) to (c) of the Act are replaced by the following:

Marginal note: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.

• Marginal note: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;

• Marginal note: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.

Marginal note: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 Sections 23.31 to 23.35 of the Act are repealed.

Marginal note: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 Sections 97.1 to 97.4 of the Act are repealed.

Marginal note: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:

Marginal note: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.

Marginal note:Coming into force

421. Sections 412 to 420 are deemed to have come into force on November 2, 2001.

PART 10AMENDMENTS RELATED TO SHIPS’ STORES

1986, c. 1Customs Act

• 422. (1) Paragraph 164(1)(c) of the Customs Act, chapter 1 of the Statutes of Canada, 1986, is replaced by the following:

  • (c) designating certain classes of goods as ships’ stores for use on board a conveyance of a prescribed class, including a class based on

    • (i) the physical attributes, functions or legal descriptions of conveyances,

    • (ii) areas within which conveyances voyage,

    • (iii) requirements, or limitations, related to voyages of conveyances, or

    • (iv) any combination of the bases mentioned in subparagraphs (i) to (iii);

  • (c.1) limiting the quantity of goods referred to in paragraph (c) that may be used as described in that paragraph during any prescribed period or periods;

• (2) Subsection (1) is deemed to have come into force on November 10, 1986.

R.S., c. 41 (3rd Supp.)Customs Tariff

Marginal note:1995, c. 41, s. 55(1)

• 423. (1) Paragraph 95(1)(g) of the Customs Tariff, as enacted by subsection 55(1) of chapter 41 of the Statutes of Canada, 1995, is replaced by the following:

  • (g) designating certain classes of goods as ships’ stores for use on board a conveyance of a prescribed class, including a class based on

    • (i) the physical attributes, functions or legal descriptions of conveyances,

    • (ii) areas within which conveyances voyage,

    • (iii) requirements, or limitations, related to voyages of conveyances, or

    • (iv) any combination of the bases mentioned in subparagraphs (i) to (iii);

  • (g.1) limiting the quantity of goods referred to in paragraph (g) that may be used as described in that paragraph during any prescribed period or periods;

• (2) Subsection (1) is deemed to have come into force on January 1, 1996.

1997, c. 36Customs Tariff

• 424. (1) Paragraph 99(g) of the Customs Tariff is replaced by the following:

  • (g) designating certain classes of goods as ships’ stores for use on board a conveyance of a prescribed class, including a class based on

    • (i) the physical attributes, functions or legal descriptions of conveyances,

    • (ii) areas within which conveyances voyage,

    • (iii) requirements, or limitations, related to voyages of conveyances, or

    • (iv) any combination of the bases mentioned in subparagraphs (i) to (iii);

  • (g.1) limiting the quantity of goods referred to in paragraph (g) that may be used as described in that paragraph during any prescribed period or periods;

• (2) A regulation, or any provision of a regulation, made before January 1, 2004 under paragraph 99(g) or (g.1) of the Customs Tariff, as enacted by subsection (1), may, if it so provides, be retroactive and have effect for any period before it is made that begins on or after June 1, 2002.

• (3) Subsection (1) is deemed to have come into force on January 1, 1998.

R.S., c. E-14Excise Act

Marginal note:Replacement of “approvisionnements de navire” with “provisions de bord”

425. The French version of the Excise Act is amended by replacing the words “approvisionnements de navire” with the words “provisions de bord” in the following provisions, with any grammatical modifications that the circumstances require:

• (a) paragraph 52.1(e);

• (b) subparagraph 58(2)(a)(i);

• (c) clauses 58.1(6)(a)(i)(C) and (E);

• (d) paragraph 173(3)(a);

• (e) subparagraph 202(3)(c)(iii);

• (f) section 216;

• (g) clauses 239.1(2)(a)(i.1)(B) and (iii)(A) and (B) and subparagraph 239.1(2)(b)(vi); and

• (h) paragraph 240(2)(f) and subparagraphs 240(3)(a.1)(ii) and (c)(i) and (ii).

R.S.C. 1970, c. E-13Excise Tax Act

Marginal note:1986, c. 9, s. 21(3)

• 426. (1) Subsection 35(2.3) of the Excise Tax Act, as enacted by subsection 21(3) of chapter 9 of the Statutes of Canada, 1986, is replaced by the following:

  • Marginal note:Regulations

    (2.3) The Governor in Council may make regulations

    • (a) designating certain classes of goods as ships’ stores for use on board a conveyance of a prescribed class, including a class based on

      • (i) the physical attributes, functions or legal descriptions of conveyances,

      • (ii) areas within which conveyances voyage,

      • (iii) requirements, or limitations, related to voyages of conveyances, or

      • (iv) any combination of the bases mentioned in subparagraphs (i) to (iii); and

    • (b) limiting the quantity of goods referred to in paragraph (a) that may be used as described in that paragraph during any prescribed period or periods.

• (2) Subsection (1) is deemed to have come into force on November 10, 1986.

R.S., c. E-15Excise Tax Act

Marginal note:R.S., c. 7 (2nd Supp.), s. 21(3); 1993, c. 25, s. 58

• 427. (1) Subsection 59(3.2) of the Excise Tax Act is replaced by the following:

  • Marginal note:Regulations

    (3.2) The Governor in Council may make regulations

    • (a) designating certain classes of goods as ships’ stores for use on board a conveyance of a prescribed class, including a class based on

      • (i) the physical attributes, functions or legal descriptions of conveyances,

      • (ii) areas within which conveyances voyage,

      • (iii) requirements, or limitations, related to voyages of conveyances, or

      • (iv) any combination of the bases mentioned in subparagraphs (i) to (iii); and

    • (b) limiting the quantity of goods referred to in paragraph (a) that may be used as described in that paragraph during any prescribed period or periods.

• (2) A regulation, or any provision of a regulation, made before January 1, 2004 under paragraph 59(3.2)(a) or (b) of the Excise Tax Act, as enacted by subsection (1), may, if it so provides, be retroactive and have effect for any period before it is made that begins on or after June 1, 2002.

• (3) Subsection (1) is deemed to have come into force on December 12, 1988.