Budget Implementation Act, 2003 (S.C. 2003, c. 15)
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Assented to 2003-06-19
PART 7AMENDMENTS RELATED TO THE TAXATION OF TOBACCO PRODUCTS
2002, c. 22Excise Act, 2001
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-15Excise Tax Act
Marginal note: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.
Marginal note: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.
Marginal note: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.
Marginal note: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.
Marginal note: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.
Coming into Force and Application
59. For the purposes of applying the provisions of the Customs Act 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 Act had been assented to on June 18, 2002.
60. (1) Section 45 is deemed to have come into force on June 18, 2002. For greater certainty, the Customs Tariff, as amended by section 45, is further amended by section 346 of the Excise Act, 2001 on the coming into force of that section 346, regardless of whether that coming into force occurs before or after this Act is assented to.
(2) Sections 46 to 54 come into force or are deemed to have come into force on the day that is the earlier of the day on which this Act is assented to and the day on which Part 3 of the Excise Act, 2001 comes into force.
(3) Sections 55 to 58 are deemed to have come into force on June 18, 2002. For greater certainty, the Excise Tax Act, as amended by those sections, is further amended by sections 368 and 390 of the Excise Act, 2001 on the coming into force of those sections 368 and 390, regardless of whether that coming into force occurs before or after this Act is assented to.
PART 8AMENDMENTS RELATED TO EXCISE TAX ON FUEL AND TO THE GOODS AND SERVICES TAX/HARMONIZED SALES TAX
R.S., c. E-15Excise Tax Act
61. (1) Section 23.4 of the Excise Tax Act is amended by adding the following after subsection (2):
Marginal note:Where excise tax not payable on diesel-alcohol
(3) Where diesel fuel has been blended with alcohol to produce a diesel-alcohol fuel, the excise tax imposed under section 23 on diesel fuel is not payable on the portion of the diesel-alcohol fuel that is equal to the percentage by volume of alcohol in the fuel.
(2) Subsection (1) is deemed to have come into force on February 19, 2003.
62. (1) The Act is amended by adding the following after section 23.4:
Definition of “bio-diesel fuel”
23.5 (1) In this section, “bio-diesel fuel” means a diesel fuel that is produced from waste materials, or feedstocks, of biological origin and not from petroleum, natural gas or coal.
Marginal note:Excise tax not payable on bio-diesel fuel
(2) The excise tax imposed under section 23 on diesel fuel is not payable on bio-diesel fuel.
Marginal note:Where excise tax not payable on bio-diesel blended with diesel
(3) Where diesel fuel has been blended with bio-diesel fuel to produce a diesel-bio-diesel fuel, the excise tax imposed under section 23 on diesel fuel is not payable on the portion of the diesel-bio-diesel fuel that is equal to the percentage by volume of bio-diesel fuel in the fuel.
(2) Subsection (1) is deemed to have come into force on February 19, 2003.
63. (1) Section 68.1 of the Act is amended by adding the following after subsection (2):
Marginal note:Exception
(3) For greater certainty, no amount is payable to a person under subsection (1) in respect of tax paid on gasoline or diesel fuel transported out of Canada in the fuel tank of the vehicle that is used for that transportation.
(2) Subsection (1) applies in respect of any application for a payment under section 68.1 of the Act received by the Minister of National Revenue after February 17, 2003.
Marginal note:1990, c. 45, s. 18
64. (1) Section 5 of Part III of Schedule V to the Act is replaced by the following:
5. A supply made by a school authority to a person other than another school authority of a service of transporting elementary or secondary school students to or from a school that is operated by a school authority.
(2) Subsection (1) is deemed to have come into force on December 17, 1990.
(3) If the amount of a school authority’s net tax for a reporting period determined under the Act as amended by subsection (1) is different from the amount that would be the authority’s net tax for the period if that subsection were not enacted, and the Minister of National Revenue has assessed the net tax for the period, the Minister may reassess the net tax or an amount payable by the authority under section 230.1 of the Act to take into account that difference, on or before the later of the day that is one year after the day on which this Act is assented to and the last day of the period otherwise allowed under section 298 of the Act for making the reassessment, despite that section and despite any decision of a court in respect of that reporting period of the authority that is rendered after December 21, 2001.
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