• 100. (1) Section 25 of the Act is renumbered as subsection 25(1) and is amended by adding the following:

  • Marginal note:Effect of extension

    (2) If the Minister extends the time within which a person shall file a return or provide information under subsection (1),

    • (a) the return shall be filed, or the information shall be provided, within the time so extended;

    • (b) any amount payable that the person is required to report in the return shall be paid within the time so extended;

    • (c) any interest payable under section 27 on the amount referred to in paragraph (b) shall be calculated as though the amount were required to be paid on the day on which the extended time expires; and

    • (d) any penalty payable under section 53 in respect of the return shall be calculated as though the return were required to be filed on the day on which the extended time expires.

• (2) Subsection (1) applies in respect of any extension of time that expires on or after April 1, 2007.

• 101. (1) Subsection 27(1) of the Act is replaced by the following:

  Marginal note:Compound interest on amounts not paid when required

  • 27. (1) If a person fails to pay an amount to the Receiver General as and when required under this Act, the person shall pay to the Receiver General interest on the amount. The interest shall be compounded daily at the prescribed rate and computed for the period that begins on the first day after the day on or before which the amount was required to be paid and that ends on the day the amount is paid.

• (2) Section 27 of the Act is amended by adding the following after subsection (2):

  • Marginal note:Payment before specified date

    (3) If the Minister has served a demand that a person pay on or before a specified date all amounts payable by the person under this Act on the date of the demand, and the person pays the amount demanded on or before the specified date, the Minister shall waive any interest that would otherwise apply in respect of the amount demanded for the period beginning on the first day following the date of the demand and ending on the day of payment.

• (3) Subsection (1) comes into force on April 1, 2007.

• (4) For the purposes of applying subsection 27(1) of the Act, as enacted by subsection (1), any penalty accrued before April 1, 2007 that remains unpaid on April 1, 2007 is deemed to be an amount required to be paid to the Receiver General on March 31, 2007.

• (5) Subsection (2) comes into force on April 1, 2007, except that, in respect of any demand served before April 1, 2007 for which a penalty under subsection 53(1) of the Act, as it read on March 31, 2007, is payable, subsection 27(3) of the Act, as enacted by subsection (2), shall be read as follows:

  • (3) If the Minister has served a demand that a person pay on or before a specified date all amounts payable by the person under this Act on the date of the demand, and the person pays the amount demanded on or before the specified date, the Minister shall waive any penalty and interest that would otherwise apply in respect of the amount demanded for the period beginning on the first day following the date of the demand and ending on the day of payment.

• 102. (1) Section 30 of the Act is replaced by the following:

  Marginal note:Waiving or reducing interest

  • 30. (1) The Minister may, on or before the day that is ten calendar years after the end of a fiscal month of a person, waive or reduce any interest payable by the person under this Act on an amount that is required to be paid by the person under this Act in respect of the fiscal month.

  • Marginal note:Interest where amounts waived or reduced

    (2) If a person has paid an amount of interest and the Minister has waived or reduced under subsection (1) any portion of the amount, the Minister shall pay interest at the prescribed rate on an amount equal to the portion of the amount that was waived or reduced beginning on the day that is 30 days after the day on which the Minister received a request in a manner satisfactory to the Minister to apply that subsection and ending on the day on which the portion is refunded to the person.

• (2) Subsection (1) comes into force on April 1, 2007.

• 103. (1) The Act is amended by adding the following after section 30:

  Administrative Charge under the Financial Administration Act

  Marginal note:Dishonoured instruments

  30.1 For the purposes of this Act and section 155.1 of the Financial Administration Act, any charge that becomes payable at any time by a person under the Financial Administration Act in respect of an instrument tendered in payment or settlement of an amount that is payable under this Act is deemed to be an amount that becomes payable by the person at that time under this Act. In addition, Part II of the Interest and Administrative Charges Regulations does not apply to the charge and any debt under subsection 155.1(3) of the Financial Administration Act in respect of the charge is deemed to be extinguished at the time the total of the amount and any applicable interest under this Act is paid.

• (2) Subsection (1) applies in respect of any instrument that is dishonoured on or after April 1, 2007.

• 104. (1) Subsection 40(4) of the Act is replaced by the following:

  • Marginal note:Restriction

    (4) A refund shall not be paid until the person has filed with the Minister all returns and other records of which the Minister has knowledge that are required to be filed under this Act, the Excise Act, 2001, the Excise Tax Act and the Income Tax Act.

• (2) Subsection (1) comes into force on April 1, 2007.

• 105. (1) Section 53 of the Act is replaced by the following:

  Marginal note:Failure to file a return when required

  53. Every person who fails to file a return for a fiscal month as and when required under this Act shall pay a penalty equal to the sum of

  • (a) an amount equal to 1% of the total of all amounts each of which is an amount that is required to be paid for the fiscal month and was not paid on the day on which the return was required to be filed, and

  • (b) the amount obtained when one quarter of the amount determined under paragraph (a) is multiplied by the number of complete months, not exceeding 12, from the day on which the return was required to be filed to the day on which the return is filed.

• (2) Subsection (1) comes into force on April 1, 2007.

• (3) For the purposes of section 53 of the Act, as enacted by subsection (1), a return that is required to be filed before April 1, 2007 and that has not been filed before that day is deemed to be required to be filed on March 31, 2007.

• 106. (1) Section 54 of the Act is repealed.

• (2) Subsection (1) applies in respect of any extension of time that expires on or after April 1, 2007.

• 107. (1) Section 55 of the Act is replaced by the following:

  Marginal note:Waiving or cancelling penalties

  • 55. (1) The Minister may, on or before the day that is ten calendar years after the end of a fiscal month of a person, waive or cancel any penalty payable by the person under section 53 in respect of the fiscal month.

  • Marginal note:Interest where amount waived or cancelled

    (2) If a person has paid an amount of penalty and the Minister waives or cancels that amount under subsection (1), the Minister shall pay interest on the amount paid by the person beginning on the day that is 30 days after the day on which the Minister received a request in a manner satisfactory to the Minister to apply that subsection and ending on the day on which the amount is refunded to the person.

• (2) Subsection (1) comes into force on or after April 1, 2007.

• 108. (1) Section 56 of the Act is replaced by the following:

  Marginal note:Failure to answer demand

  56. Every person who fails to file a return as and when required under a demand issued under section 26 is liable to a penalty of $250.

• (2) Subsection (1) applies in respect of any demand served under section 26 of the Act by the Minister of National Revenue on or after April 1, 2007.

• 109. (1) Subsection 61(2) of the Act is replaced by the following:

  • Marginal note:Saving

    (2) A person who is convicted of an offence under subsection (1) for a failure to comply with a provision of this Act is not liable to pay a penalty imposed under section 53, 56 or 57 for the same failure, unless a notice of assessment for the penalty was issued before the information or complaint giving rise to the conviction was laid or made.

• (2) Subsection (1) applies in respect of any penalty imposed on or after April 1, 2007.

• 110. (1) Subsection 62(3) of the Act is replaced by the following:

  • Marginal note:Penalty on conviction

    (3) A person who is convicted of an offence under subsection (1) is not liable to pay a penalty imposed under any of sections 53 and 56 to 58 for the same evasion or attempt unless a notice of assessment for that penalty was issued before the information or complaint giving rise to the conviction was laid or made.

• (2) Subsection (1) applies in respect of any penalty imposed on or after April 1, 2007.

• 111. (1) Subsection 72(3) of the Act is replaced by the following:

  • Marginal note:Assessment before collection

    (3) The Minister may not take any collection action under sections 74 to 79 in respect of any amount payable by a person that may be assessed under this Act, other than interest under section 27, unless the amount has been assessed.

• (2) Subsection (1) comes into force on April 1, 2007.

• 112. (1) Paragraphs 74(12)(a) and (b) of the Act are replaced by the following:

  • (a) to set out, as the amount payable by the debtor, the total of amounts payable by the debtor without setting out the separate amounts making up that total;

  • (b) to refer to the rate of interest to be charged on the separate amounts making up the amount payable in general terms as interest at the prescribed rate under this Act applicable from time to time on amounts payable to the Receiver General, without indicating the specific rates of interest to be charged on each of the separate amounts or to be charged for any period; and

  • (c) to refer to the penalty calculated under section 53 to be charged on the separate amounts making up the amount payable in general terms as a penalty under that section on amounts payable to the Receiver General.

• (2) Subsection (1) applies in respect of any certificate made under subsection 74(1) of the Act in respect of amounts that became payable to the Receiver General on or after April 1, 2007.

2002, c. 22Excise Act, 2001

Marginal note:2003, c. 15, s. 58

• 113. (1) Subsection 165(2) of the Excise Act, 2001 is replaced by the following:

  • Marginal note:Amounts payable of $2 or less in total

    (2) If, at any time, the total of all amounts payable by the Minister to a person under this Act does not exceed two dollars, the Minister may apply those amounts against any amount owing, at that time, by the person to Her Majesty. However, if the person, at that time, does not owe any amount to Her Majesty, those amounts are deemed to be nil.

• (2) Subsection (1) comes into force on April 1, 2007.

• 114. (1) Subsection 168(2) of the Act is amended by striking out the word “and” at the end of paragraph (b) and by replacing paragraph (c) with the following:

  • (c) any interest payable under section 170 on any amount payable in respect of the return shall be calculated as though the amount were required to be paid on the day on which the extended time expires; and

  • (d) any penalty payable under section 251.1 in respect of the return shall be calculated as though the return were required to be filed on the day on which the extended time expires.

• (2) Subsection (1) applies in respect of any extension of time that expires on or after April 1, 2007.

Marginal note:2003, c. 15, s. 92(1)

• 115. (1) Subsection 170(4) of the Act is replaced by the following:

  • Marginal note:Minimum interest and penalty

    (4) If, at any time, a person pays an amount not less than the total of all amounts, other than interest and penalty payable under section 251.1, owing at that time to Her Majesty under this Act for a fiscal month of the person and the total amount of interest and the penalty payable by the person under this Act for that month is not more than $25.00, the Minister may waive the total amount.

  • (2) Subsection (1) applies in respect of any fiscal month of a person that ends on or after April 1, 2007.

• 116. (1) Section 173 of the Act is replaced by the following:

  Marginal note:Waiving or reducing interest

  173. The Minister may, on or before the day that is ten calendar years after the day an amount was required to be paid by a person under this Act, waive or reduce any interest on the amount payable by the person under section 170.

• (2) Subsection (1) comes into force on April 1, 2007.

• 117. (1) The portion of subsection 188(3) of the French version of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Application de sommes non demandées

    (3) Le ministre, s’il constate les faits ci-après relativement à un remboursement lors de l’établissement d’une cotisation concernant les droits, intérêts ou autres sommes exigibles d’une personne pour un mois d’exercice de celle-ci ou concernant une autre somme exigible d’une personne en vertu de la présente loi, applique tout ou partie du montant de remboursement en réduction des droits, intérêts ou autres sommes exigibles comme si la personne avait versé, à la date visée aux sous-alinéas a)(i) ou (ii), le montant ainsi appliqué au titre de ces droits, intérêts ou autres sommes :

• (2) The portion of subsection 188(3) of the English version of the Act after paragraph (c) is replaced by the following:

  the Minister shall apply all or part of the refund against that duty, interest or other amount that is payable as if the person had, on the particular day, paid the amount so applied on account of that duty, interest or other amount.

• (3) The portion of subsection 188(4) of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Application of overpayment

    (4) If, in assessing the duty payable by a person for a fiscal month of the person, the Minister determines that there is an overpayment of duty payable for the month, unless the assessment is made in the circumstances described in paragraph 191(4)(a) or (b) after the time otherwise limited for the assessment under paragraph 191(1)(a), the Minister shall

• (4) The portion of subsection 188(5) of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Application of payment

    (5) If, in assessing the duty payable by a person for a fiscal month of the person or an amount (in this subsection referred to as the “overdue amount”) payable by a person under this Act, all or part of a refund is not applied under subsection (3) against that duty payable or overdue amount, except if the assessment is made in the circumstances described in paragraph 191(4)(a) or (b) after the time otherwise limited for the assessment under paragraph 191(1)(a), the Minister shall

• (5) Subsection 188(6) of the Act is replaced by the following:

  • Marginal note:Limitation on refunding overpayments

    (6) An overpayment of duty payable for a fiscal month of a person and interest on the overpayment shall not be applied under paragraph (4)(b) or refunded under paragraph (4)(c) unless the person has, before the day on which notice of the assessment is sent to the person, filed all returns and other records of which the Minister has knowledge and that the person was required to file with the Minister under this Act, the Air Travellers Security Charge Act, the Customs Act, the Excise Act, the Excise Tax Act and the Income Tax Act.

• (6) Subparagraph 188(7)(b)(ii) of the Act is replaced by the following:

  • (ii) the person has filed all returns and other records of which the Minister has knowledge and that the person was required to file with the Minister under this Act, the Air Travellers Security Charge Act, the Customs Act, the Excise Act, the Excise Tax Act and the Income Tax Act before the day on which notice of the assessment is sent to the person.

• (7) Section 188 of the Act is amended by adding the following after subsection (9):

  • Marginal note:Refund of interest or penalty

    (9.1) Despite subsection (9), if a person has paid an amount of interest or penalty and the Minister waives or reduces that amount under section 173 or 255.1, as the case may be, the Minister shall refund the amount of the waiver or reduction to the person, together with interest on the amount of the waiver or reduction at the prescribed rate for the period beginning on the day that is 30 days after the day on which the Minister received a request in a manner satisfactory to the Minister to apply that section and ending on the day on which the refund is paid.

• (8) Subsections (1) to (7) come into force on April 1, 2007.