Sales Tax Amendments Act, 2006 (S.C. 2007, c. 18)
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Assented to 2007-06-22
PART 1R.S., c. E-15AMENDMENTS TO THE EXCISE TAX ACT
Amendments in Respect of the Goods and Services Tax/Harmonized Sales Tax
Marginal note:1990, c. 45, s. 18
57. (1) The portion of section 2 of Part I of Schedule VI to the Act before paragraph (a) is replaced by the following:
2. A supply of any of the following drugs or substances:
(2) Section 2 of Part I of Schedule VI to the Act is amended by adding the following after paragraph (d):
(d.1) a drug included in Schedule 1 to the Benzodiazepines and Other Targeted Substances Regulations,
Marginal note:1990, c. 45, s. 18
(3) Section 2 of Part I of Schedule VI to the Act is amended by striking out the word “and” at the end of paragraph (e), by adding the word “and” at the end of paragraph (f) and by replacing the portion after paragraph (f) with the following:
(g) plasma expander,
but not including a supply of a drug or substance when it is labelled or supplied for agricultural or veterinary use only.
(4) Subsections (1) and (3) apply to any supply made after April 12, 2001 and to any supply for which consideration becomes due after that day or is paid after that day without having become due.
(5) Subsection (2) is deemed to have come into force on September 1, 2000 except that it does not apply
(a) to any supply made after August 2000 and on or before November 27, 2006 if, on or before that day, the supplier collected any amount as or on account of tax under Part IX of the Act in respect of the supply;
(b) for the purposes of section 6 of Schedule VII to the Act, to drugs imported after August 2000 and on or before November 27, 2006 if, on or before that day, any amount was paid as or on account of tax under Part IX of the Act in respect of the importation; or
(c) for the purposes of section 15 of Part I of Schedule X to the Act, to drugs brought into a participating province after August 2000 and on or before November 27, 2006 if, on or before that day, any amount was paid as or on account of tax under Part IX of the Act in respect of the bringing into the province.
58. (1) Part IV of Schedule VI to the Act is amended by adding the following after section 3:
3.1 A supply of grain or seeds, or of mature stalks having no leaves, flowers, seeds or branches, of hemp plants of the genera Cannabis, if
(a) in the case of grain or seeds, they are not further processed than sterilized or treated for seeding purposes and are not packaged, prepared or sold for use as feed for wild birds or as pet food;
(b) in the case of viable grain or seeds, they are included in the definition “industrial hemp” in section 1 of the Industrial Hemp Regulations made under the Controlled Drugs and Substances Act; and
(c) the supply is made in accordance with that Act, if applicable.
(2) Subsection (1) applies to any supply for which consideration becomes due after April 12, 2001 or is paid after that day without having become due.
Marginal note:1994, c. 9, s. 34(1)
59. (1) Section 6 of Schedule VII to the Act is replaced by the following:
6. Goods the supply of which is included in any of Parts I to IV and VIII of Schedule VI, other than section 3.1 of Part IV of that Schedule.
(2) Subsection (1) applies to goods imported after April 12, 2001.
Marginal note:2001, c. 15, s. 32(1)
60. (1) Section 8.3 of Schedule VII to the Act is repealed.
(2) Subsection (1) is deemed to have come into force on November 17, 2005.
61. (1) Schedule VII to the Act is amended by adding the following after section 11:
12. Imported grain or seeds, or imported mature stalks having no leaves, flowers, seeds or branches, of hemp plants of the genera Cannabis, if
(a) in the case of grain or seeds, they are not further processed than sterilized or treated for seeding purposes and are not packaged, prepared or sold for use as feed for wild birds or as pet food;
(b) in the case of viable grain or seeds, they are included in the definition “industrial hemp” in section 1 of the Industrial Hemp Regulations made under the Controlled Drugs and Substances Act; and
(c) the importation is in accordance with that Act, if applicable.
(2) Subsection (1) applies to grain or seeds and mature stalks imported after April 12, 2001.
Marginal note:1997, c. 10, s. 254
62. (1) Section 22 of Part I of Schedule X to the Act is replaced by the following:
22. Property (other than a specified motor vehicle) that is brought into a participating province by a registrant (other than a registrant whose net tax is determined under section 225.1 of the Act or under Part IV or V of the Streamlined Accounting (GST/HST) Regulations) for consumption, use or supply exclusively in the course of commercial activities of the registrant.
(2) Subsection (1) applies to property brought into a participating province after April 2002.
Marginal note:Replacement of “(GST)” with “(GST/HST)”
63. (1) The Act is amended by replacing “(GST)” with “(GST/HST)” in the following provisions:
(a) paragraph 195.2(1)(b);
(b) subsection 195.2(2);
(c) paragraph 220.07(2)(a);
(d) subsection 225.1(10);
(e) subsection 227(4.2);
(f) subsection 227(6); and
(g) section 1 of Part II of Schedule X.
Marginal note:Replacement of “(GST)” with “(GST/HST)”
(2) The English version of the Act is amended by replacing “(GST)” with “(GST/HST)” in the following provisions:
(a) paragraph 352(9)(c);
(b) subparagraph 352(10)(c)(i); and
(c) subparagraph 354(2)(c)(i).
Marginal note:Replacement of “(TPS)” with “(TPS/TVH)”
(3) The French version of the Act is amended by replacing “(TPS)” with the term “(TPS/TVH)” in the following provisions:
(a) paragraph 352(9)(a);
(b) subparagraph 352(10)(a)(i); and
(c) subparagraph 354(2)(a)(i).
(4) Subsections (1) to (3) are deemed to have come into force on April 1, 1997.
Amendments in Respect of Excise Taxes
64. Subsection 2(1) of the Excise Tax Act is amended by adding the following in alphabetical order:
“listed international agreement”
« accord international désigné »
“listed international agreement” means the Convention on Mutual Administrative Assistance in Tax Matters, concluded at Strasbourg on January 25, 1988, as amended from time to time.
65. (1) Subsection 88(1) of the Act, as enacted by subsection 134(1) of the Budget Implementation Act, 2006, chapter 4 of the Statutes of Canada, 2006, is replaced by the following:
Marginal note:Waiver or cancellation of interest or penalty
88. (1) The Minister may, on or before the day that is 10 calendar years after the end of a reporting period of a person, or on application by the person on or before that day, waive or cancel any amount otherwise payable to the Receiver General under this Act that is interest or a penalty on an amount that is required to be paid by the person under this Act in respect of the reporting period.
(2) Subsection (1) comes into force, or is deemed to have come into force, on April 1, 2007.
Marginal note:R.S., c. 7 (2nd Supp.), s. 46(1)
66. Subsection 99(1) of the Act is replaced by the following:
Marginal note:Provision of documents may be required
99. (1) Subject to section 102.1, the Minister may, for any purpose related to the administration or enforcement of this Act, or of a listed international agreement, by a notice served personally or by registered or certified mail, require that any person provide any book, record, writing or other document or any information or further information within any reasonable time that may be stipulated in the notice.
PART 2AMENDMENTS IN RESPECT OF EXCISE DUTY ON ALCOHOL AND TOBACCO PRODUCTS
2002, c. 22Excise Act, 2001
67. (1) The definition “tobacco dealer” in section 2 of the Excise Act, 2001 is replaced by the following:
“tobacco dealer”
« commerçant de tabac »
“tobacco dealer” means a person, other than a tobacco licensee, who purchases for resale, sells or offers to sell raw leaf tobacco on which duty is not imposed under this Act.
(2) Paragraphs (f) and (g) of the definition “spirits” in section 2 of the Act are replaced by the following:
(f) fusel oil or other refuse produced as a result of the distillation process;
(g) an approved formulation; or
(h) any product containing or manufactured from a material or substance referred to in paragraphs (b) to (g) that is not consumable as a beverage.
(3) The portion of the definition marquer in section 2 of the French version of the Act before paragraph (a) is replaced by the following:
« marquer »
“mark”
marquer Apposer, en la forme et selon les modalités prévues par règlement, une mention portant :
(4) Section 2 of the Act is amended by adding the following in alphabetical order:
“listed international agreement”
« accord international désigné »
“listed international agreement” means the Convention on Mutual Administrative Assistance in Tax Matters, concluded at Strasbourg on January 25, 1988, as amended from time to time.
“restricted formulation”
« préparation assujettie à des restrictions »
“restricted formulation” means an approved formulation on which the Minister has imposed the condition or restriction under section 143 that the formulation can only be used by a licensed user or be exported.
(5) Subsections (1) to (3) and the definition “restricted formulation” in section 2 of the Act, as enacted by subsection (4), are deemed to have come into force on April 1, 2003.
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