• 35. (1) Subparagraphs 216(2)(a)(i) to (iv) of the Act are replaced by the following:

  • (i) $0.165 multiplied by the number of cigarettes to which the offence relates,

  • (ii) $0.121 multiplied by the number of tobacco sticks to which the offence relates,

  • (iii) $0.112 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks to which the offence relates, and

  • (iv) $0.284 multiplied by the number of cigars to which the offence relates, and

• (2) Subparagraphs 216(3)(a)(i) to (iv) of the Act are replaced by the following:

  • (i) $0.246 multiplied by the number of cigarettes to which the offence relates,

  • (ii) $0.182 multiplied by the number of tobacco sticks to which the offence relates,

  • (iii) $0.168 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks to which the offence relates, and

  • (iv) $0.66 multiplied by the number of cigars to which the offence relates, and

• (3) Subsections (1) and (2) come into force on the later of July 1, 2006 and the day on which this Act is assented to.

Marginal note:2003, c. 15, s. 46

• 36. (1) Paragraphs 240(a) to (c) of the Act are replaced by the following:

  • (a) $0.355548 per cigarette that was removed in contravention of that subsection,

  • (b) $0.205 per tobacco stick that was removed in contravention of that subsection, and

  • (c) $203.804 per kilogram of manufactured tobacco, other than cigarettes and tobacco sticks, that was removed in contravention of that subsection.

• (2) Subsection (1) comes into force on the later of July 1, 2006 and the day on which this Act is assented to.

Marginal note:2003, c. 15, s. 47(2)

• 37. (1) Paragraph 1(b) of Schedule 1 to the Act is replaced by the following:

  • (b) $0.41025 for each five cigarettes or fraction of five cigarettes contained in any package, in any other case.

• (2) Subsection (1) comes into force, or is deemed to have come into force, on July 1, 2006.

Marginal note:2003, c. 15, s. 48(2)

• 38. (1) Paragraph 2(b) of Schedule 1 to the Act is replaced by the following:

  • (b) $0.0605 per stick, in any other case.

• (2) Subsection (1) comes into force, or is deemed to have come into force, on July 1, 2006.

Marginal note:2003, c. 15, s. 49(2)

• 39. (1) Paragraph 3(b) of Schedule 1 to the Act is replaced by the following:

  • (b) $55.90 per kilogram, in any other case.

• (2) Subsection (1) comes into force, or is deemed to have come into force, on July 1, 2006.

• 40. (1) Section 4 of Schedule 1 to the Act is replaced by the following:

  4. Cigars: $16.60 per 1,000 cigars.

• (2) Subsection (1) comes into force, or is deemed to have come into force, on July 1, 2006.

Marginal note:2003, c. 15, s. 50(1)

• 41. (1) Paragraph (a) of Schedule 2 to the Act is replaced by the following:

  • (a) $0.066 per cigar, and

• Marginal note:2003, c. 15, s. 50(2)

  (2) The portion of paragraph (b) of Schedule 2 to the Act before subparagraph (i) is replaced by the following:

  • (b) 66%, computed on

• (3) Subsections (1) and (2) come into force, or are deemed to have come into force, on July 1, 2006.

Application

42. For the purposes of applying the provisions of the Customs 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 sections 37 to 41 had come into force on July 1, 2006.

Amendments Relating to Alcohol Products

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

Marginal note:1990, c. 45, s. 34

• 43. (1) Sections 1 and 2 of Part II of the schedule to the Excise Act are replaced by the following:

  • 1. On all beer or malt liquor containing more than 2.5% absolute ethyl alcohol by volume, $31.22 per hectolitre.

  • 2. On all beer or malt liquor containing more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, $15.61 per hectolitre.

• (2) Subsection (1) comes into force, or is deemed to have come into force, on July 1, 2006.

2002, c. 22Excise Act, 2001

• 44. (1) Subparagraphs 217(2)(a)(i) and (ii) of the Excise Act, 2001 are replaced by the following:

  • (i) $11.696 multiplied by the number of litres of absolute ethyl alcohol in the spirits to which the offence relates,

  • (ii) $0.62 multiplied by the number of litres of wine to which the offence relates, and

• (2) Subparagraphs 217(3)(a)(i) and (ii) of the Act are replaced by the following:

  • (i) $23.392 multiplied by the number of litres of absolute ethyl alcohol in the spirits to which the offence relates,

  • (ii) $1.24 multiplied by the number of litres of wine to which the offence relates, and

• (3) Subsections (1) and (2) come into force on the later of July 1, 2006 and the day on which this Act is assented to.

• 45. (1) Subparagraphs 218(2)(a)(i) and (ii) of the Act are replaced by the following:

  • (i) $23.392 multiplied by the number of litres of absolute ethyl alcohol in the spirits to which the offence relates, and

  • (ii) $1.24 multiplied by the number of litres of wine to which the offence relates, and

• (2) Subparagraphs 218(3)(a)(i) and (ii) of the Act are replaced by the following:

  • (i) $35.088 multiplied by the number of litres of absolute ethyl alcohol in the spirits to which the offence relates, and

  • (ii) $1.86 multiplied by the number of litres of wine to which the offence relates, and

• (3) Subsections (1) and (2) come into force on the later of July 1, 2006 and the day on which this Act is assented to.

• 46. (1) Section 242 of the Act is replaced by the following:

  Marginal note:Contravention of section 72

  242. Every person who contravenes section 72 is liable to a penalty equal to $1.24 per litre of wine to which the contravention relates.

• (2) Subsection (1) comes into force on the later of July 1, 2006 and the day on which this Act is assented to.

• 47. (1) Paragraph 243(b) of the Act is replaced by the following:

  • (b) if the contravention relates to wine, $0.62 per litre of that wine.

• (2) Subsection (1) comes into force on the later of July 1, 2006 and the day on which this Act is assented to.

• 48. (1) Sections 1 and 2 of Schedule 4 to the Act are replaced by the following:

  1. Spirits: $11.696 per litre of absolute ethyl alcohol contained in the spirits.

  2. Spirits containing not more than 7% absolute ethyl alcohol by volume: $0.295 per litre of spirits.

• (2) Subsection (1) comes into force, or is deemed to have come into force, on July 1, 2006.

• 49. (1) Paragraphs (b) and (c) of Schedule 6 to the Act are replaced by the following:

  • (b) in the case of wine that contains more than 1.2% of absolute ethyl alcohol by volume but not more than 7% of absolute ethyl alcohol by volume, $0.295 per litre; and

  • (c) in the case of wine that contains more than 7% of absolute ethyl alcohol by volume, $0.62 per litre.

• (2) Subsection (1) comes into force, or is deemed to have come into force, on July 1, 2006.

Application

50. For the purposes of applying the provisions of the Customs Act and the Excise 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 sections 43, 48 and 49 had come into force on July 1, 2006.

PART 2R.S., c. 1 (5th Supp.)AMENDMENTS TO THE INCOME TAX ACT

• 51. (1) The portion of paragraph 38(a.1) of the Income Tax Act before subparagraph (ii) is replaced by the following:

  • (a.1) a taxpayer’s taxable capital gain for a taxation year from the disposition of a property is equal to zero if

    • (i) the disposition is the making of a gift to a qualified donee (other than a private foundation) of a share, debt obligation or right listed on a prescribed stock exchange, a share of the capital stock of a mutual fund corporation, a unit of a mutual fund trust, an interest in a related segregated fund trust (within the meaning assigned by paragraph 138.1(1)(a)) or a prescribed debt obligation, or

• (2) The portion of paragraph 38(a.2) of the Act before subparagraph (i) is replaced by the following:

  • (a.2) a taxpayer’s taxable capital gain for a taxation year from the disposition of a property is equal to zero if

• (3) Subsections (1) and (2) apply in respect of gifts of property made after May 1, 2006.