An Act to implement certain provisions of the budget tabled in Parliament on March 23, 2004 (S.C. 2004, c. 22)
Full Document:
Assented to 2004-05-14
40. (1) Section 1 of Part V.1 of Schedule V to the Act is amended by striking out the word “or” at the end of paragraph (l), by adding the word “or” at the end of paragraph (m) and by adding the following after paragraph (m):
(n) designated municipal property, if the charity is a person designated to be a municipality for the purposes of section 259 of the Act.
(2) Subsection (1) applies to any supply for which consideration becomes due after March 9, 2004 or is paid after that day without having become due, but does not apply to any supply made under an agreement in writing entered into before March 10, 2004.
Marginal note:1997, c. 10, s. 102(1)
41. (1) The portion of section 5.1 of Part V.1 of Schedule V to the Act before paragraph (a) is replaced by the following:
5.1 A supply by way of sale made by a charity to a recipient of tangible personal property (other than capital property of the charity or, if the charity is a person designated to be a municipality for the purposes of section 259 of the Act, designated municipal property), or of a service purchased by the charity for the purpose of making a supply by way of sale of the service, if the total charge for the supply is the usual charge by the charity for such supplies to such recipients and
(2) Subsection (1) applies to any supply for which consideration becomes due after March 9, 2004 or is paid after that day without having become due, but does not apply to any supply made under an agreement in writing entered into before March 10, 2004.
42. (1) Section 2 of Part VI of Schedule V to the Act is amended by striking out the word “or” at the end of paragraph (l) and by adding the following after paragraph (m):
(n) property or a service made by a municipality; or
(o) designated municipal property, if the public institution is a person designated to be a municipality for the purposes of section 259 of the Act.
(2) Subsection (1) applies to any supply for which consideration becomes due after March 9, 2004 or is paid after that day without having become due, but does not apply to any supply made under an agreement in writing entered into before March 10, 2004.
Marginal note:1997, c. 10, s. 108(1)
43. (1) The portion of section 6 of Part VI of Schedule V to the Act before paragraph (a) is replaced by the following:
6. A supply by way of sale made by a public service body (other than a municipality) to a recipient of tangible personal property (other than capital property of the body or, if the body is a person designated to be a municipality for the purposes of section 259 of the Act, designated municipal property), or of a service purchased by the body for the purpose of making a supply by way of sale of the service, if the total charge for the supply is the usual charge by the body for such supplies to such recipients and
(2) Subsection (1) applies to any supply for which consideration becomes due after March 9, 2004 or is paid after that day without having become due, but does not apply to any supply made under an agreement in writing entered into before March 10, 2004.
Marginal note:1990, c. 45, s. 18
44. (1) The portion of section 25 of Part VI of Schedule V to the Act before paragraph (a) is replaced by the following:
25. A supply of real property made by a public service body (other than a financial institution, a municipality or a government), but not including a supply of
(2) Section 25 of Part VI of Schedule V to the Act is amended by striking out the word “or” at the end of paragraph (h), by adding the word “or” at the end of paragraph (i) and by adding the following after paragraph (i):
(j) designated municipal property, if the body is a person designated to be a municipality for the purposes of section 259 of the Act.
(3) Subsections (1) and (2) apply to any supply for which consideration becomes due after March 9, 2004 or is paid after that day without having become due, but do not apply to any supply made under an agreement in writing entered into before March 10, 2004.
PART 8LIMITATION PERIODS FOR COLLECTION OF CHARGE DEBTS AND TAX DEBTS
2002, c. 9, s. 5Air Travellers Security Charge Act
45. Subsections 72(1) and (2) of the Air Travellers Security Charge Act are replaced by the following:
Marginal note:Definitions
72. (1) The following definitions apply in this section.
“action”
« action »
“action” means an action to collect a charge debt of a person and includes a proceeding in a court and anything done by the Minister under any of sections 74 to 79.
“charge debt”
« dette fiscale »
“charge debt” means any amount payable by a person under this Act.
“legal representative”
« représentant légal »
“legal representative” of a person means a trustee in bankruptcy, an assignee, a liquidator, a curator, a receiver of any kind, a trustee, an heir, an administrator, an executor, a liquidator of a succession, a committee, or any other like person, administering, winding up, controlling or otherwise dealing in a representative or fiduciary capacity with any property, business, commercial activity or estate that belongs or belonged to, or that is or was held for the benefit of, the person or the person's estate.
Marginal note:Debts to Her Majesty
(1.1) A charge debt is a debt due to Her Majesty and is recoverable as such in the Federal Court or any other court of competent jurisdiction or in any other manner provided under this Act.
Marginal note:Court proceedings
(2) The Minister may not commence a proceeding in a court to collect a charge debt of a person in respect of an amount that may be assessed under this Act, unless when the proceeding is commenced the person has been or may be assessed for that amount.
Marginal note:No actions after limitation period
(2.1) The Minister may not commence an action to collect a charge debt after the end of the limitation period for the collection of the charge debt.
Marginal note:Limitation period
(2.2) The limitation period for the collection of a charge debt of a person
(a) begins
(i) if a notice of assessment in respect of the charge debt is mailed to the person, or a notice referred to in subsection 80(1) in respect of the charge debt is mailed to or served on the person, after March 3, 2004, on the last day on which one of those notices is mailed or served,
(ii) if no notice referred to in subparagraph (i) in respect of the charge debt was mailed or served and the earliest day on which the Minister can commence an action to collect that charge debt is after March 3, 2004, on that earliest day, and
(iii) in any other case, on March 4, 2004; and
(b) ends, subject to subsection (2.6), on the day that is 10 years after the day on which it begins.
Marginal note:Limitation period restarted
(2.3) The limitation period described in subsection (2.2) for the collection of a charge debt of a person restarts (and ends, subject to subsection (2.6), on the day that is 10 years after the day on which it restarts) on any day, before it would otherwise end, on which
(a) the person acknowledges the charge debt in accordance with subsection (2.4);
(b) the Minister commences an action to collect the charge debt; or
(c) the Minister, under subsection 75(8) or 81(4), assesses another person in respect of the charge debt.
Marginal note:Acknowledgement of charge debts
(2.4) A person acknowledges a charge debt if the person
(a) promises, in writing, to pay the charge debt;
(b) makes a written acknowledgement of the charge debt, whether or not a promise to pay can be inferred from the acknowledgement and whether or not it contains a refusal to pay; or
(c) makes a payment, including a purported payment by way of a negotiable instrument that is dishonoured, on account of the charge debt.
Marginal note:Agent or legal representative
(2.5) For the purposes of this section, an acknowledgement made by a person's agent or legal representative has the same effect as if it were made by the person.
Marginal note:Extension of limitation period
(2.6) In computing the day on which a limitation period ends, there shall be added the number of days on which one or more of the following is the case:
(a) the Minister has accepted and holds security in lieu of payment of the charge debt;
(b) if the person was resident in Canada on the applicable date described in paragraph (2.2)(a) in respect of the charge debt, the person is nonresident; or
(c) an action that the Minister may otherwise take in respect of the charge debt is restricted or not permitted under any provision of the Bankruptcy and Insolvency Act, of the Companies' Creditors Arrangement Act or of the Farm Debt Mediation Act.
R.S., c. E14Excise Act
46. Section 111 of the Excise Act is replaced by the following:
Marginal note:Definitions
111. (1) The following definitions apply in this section.
“action”
« action »
“action” means an action to collect a tax debt of a person and includes a proceeding in a court and anything done by the Minister under any provision of this Part.
“legal representative”
« représentant légal »
“legal representative” of a person means a trustee in bankruptcy, an assignee, a liquidator, a curator, a receiver of any kind, a trustee, an heir, an administrator, an executor, a liquidator of a succession, a committee, or any other like person, administering, winding up, controlling or otherwise dealing in a representative or fiduciary capacity with any property, business, commercial activity or estate that belongs or belonged to, or that is or was held for the benefit of, the person or the person's estate.
“tax debt”
« dette fiscale »
“tax debt” means any amount payable by a person under this Act.
Marginal note:Although no account or return rendered
(2) All duties of excise or licence fees payable under this Act are recoverable at any time after they ought to have been accounted for and paid, whether an account of quantity of the goods or commodities or a true return of the utensils, tools and apparatus on which the duties or licence fees are payable has or has not been made as required by this Act.
Marginal note:Debts to Her Majesty
(3) A tax debt is a debt due to Her Majesty and is recoverable as such with full costs of suit in the Federal Court or any other court of competent jurisdiction or in any other manner provided by this Act.
Marginal note:No actions after limitation period
(4) The Minister may not commence an action to collect a tax debt after the end of the limitation period for the collection of the tax debt.
Marginal note:Limitation period
(5) The limitation period for the collection of a tax debt of a person
(a) begins
(i) if the tax debt became payable after March 3, 2004, on the earliest day on which the Minister can commence an action to collect that tax debt, and
(ii) if subparagraph (i) does not apply and the tax debt was payable on March 4, 2004, or would have been payable on that date but for a limitation period that otherwise applied to the collection of the tax debt, on March 4, 2004; and
(b) ends, subject to subsection (9), on the day that is 10 years after the day on which it begins.
Marginal note:Limitation period restarted
(6) The limitation period described in subsection (5) for the collection of a tax debt of a person restarts (and ends, subject to subsection (9), on the day that is 10 years after the day on which it restarts) on any day, before it would otherwise end, on which
(a) the person acknowledges the tax debt in accordance with subsection (7); or
(b) the Minister commences an action to collect the tax debt.
Marginal note:Acknowledgement of tax debts
(7) A person acknowledges a tax debt if the person
(a) promises, in writing, to pay the tax debt;
(b) makes a written acknowledgement of the tax debt, whether or not a promise to pay can be inferred from the acknowledgement and whether or not it contains a refusal to pay; or
(c) makes a payment, including a purported payment by way of a negotiable instrument that is dishonoured, on account of the tax debt.
Marginal note:Agent or legal representative
(8) For the purposes of this section, an acknowledgement made by a person's agent or legal representative has the same effect as if it were made by the person.
Marginal note:Extension of limitation period
(9) In computing the day on which a limitation period ends, there shall be added the number of days on which one or more of the following is the case:
(a) the Minister has accepted and holds security in lieu of payment of the tax debt;
(b) if the person was resident in Canada on the applicable date described in paragraph (5)(a) in respect of the tax debt, the person is nonresident; or
(c) an action that the Minister may otherwise take in respect of the tax debt is restricted or not permitted under any provision of the Bankruptcy and Insolvency Act, of the Companies' Creditors Arrangement Act or of the Farm Debt Mediation Act.
Marginal note:Bar to claims
(10) Despite any law of Canada or a province, Her Majesty is not liable for any claim that arises because the Minister collected a tax debt after the end of any limitation period that applied to the collection of the tax debt and before March 4, 2004.
Marginal note:Orders after March 3, 2004 and before effect
(11) Despite any order or judgment made after March 3, 2004 that declares a tax debt not to be payable by a person, or that orders the Minister to reimburse to a person a tax debt collected by the Minister, because a limitation period that applied to the collection of the tax debt ended before royal assent to any measure giving effect to this section, the tax debt is deemed to have become payable on March 4, 2004.
- Date modified: