Sales Tax Amendments Act, 2006 (S.C. 2007, c. 18)
Full Document:
Assented to 2007-06-22
123. Subsection 237(1) of the Act is replaced by the following:
Marginal note:Diversion of non-duty-paid alcohol
237. (1) Every excise warehouse licensee is liable to a penalty equal to 200% of the duty imposed on packaged alcohol that was removed from the warehouse of the licensee for a purpose described in section 147 if the alcohol is not delivered, exported or provided, as the case may be, for that purpose.
Marginal note:2006, c. 4, s. 47(1)
124. Section 243 of the Act is replaced by the following:
Marginal note:Contravention of section 73, 74 or 90
243. (1) Unless section 239, 241, 242 or 243.1 or subsection (2) applies, every person who contravenes section 73, 74 or 90 is liable to a penalty equal to
(a) if the contravention relates to spirits, 200% of the duty that was imposed on the spirits; or
(b) if the contravention relates to wine, $1.24 per litre of that wine.
Marginal note:Contravention of section 73 or 90 by licensed user
(2) Every licensed user who exports, gives possession of or takes for use alcohol in contravention of section 73 or 90 is liable to a penalty equal to
(a) if the contravention relates to spirits, the duty that was imposed on the spirits; or
(b) if the contravention relates to wine, $0.62 per litre of that wine.
Marginal note:Contravention of section 76, 89 or 91
243.1 Every person who contravenes section 76, 89 or 91 is liable to a penalty equal to
(a) if the contravention relates to spirits, the duty that was imposed on the spirits; or
(b) if the contravention relates to wine, $0.62 per litre of that wine.
125. The Act is amended by adding the following after section 247:
Marginal note:Unauthorized possession, etc., of restricted formulation
247.1 Every person who contravenes section 93.1 or 93.2 is liable to a penalty of $10 per litre of restricted formulation to which the contravention relates.
126. (1) Section 255.1 of the Act, as enacted by subsection 121(1) of the Budget Implementation Act, 2006, chapter 4 of the Statutes of Canada, 2006, is replaced by the following:
Marginal note:Waiving or reducing failure to file penalty
255.1 The Minister may, on or before the day that is 10 calendar years after the end of a fiscal month of a person, or on application by the person on or before that day, waive or reduce any penalty payable by the person under section 251.1 in respect of a return for the fiscal month.
(2) Subsection (1) comes into force, or is deemed to have come into force, on April 1, 2007.
127. (1) Section 264 of the Act is replaced by the following:
Marginal note:Certain things not to be returned
264. Despite this Act, any alcohol, specially denatured alcohol, restricted formulation, raw leaf tobacco or tobacco product that is seized under section 260 must not be returned to the person from whom it was seized or any other person unless it was seized in error.
(2) Subsection (1) is deemed to have come into force on July 1, 2003.
128. (1) Subsection 266(2) of the Act is amended by striking out the word “and” at the end of paragraph (b), by adding the word “and” at the end of paragraph (c) and by adding the following after paragraph (c):
(d) a seized restricted formulation only to a licensed user.
(2) Subsection (1) is deemed to have come into force on July 1, 2003.
129. The definition “common-law partner” in subsection 297(6) of the Act is replaced by the following:
“common-law partner”
« conjoint de fait »
“common-law partner” of an individual at any time means a person who is the common-law partner of the individual at that time for the purposes of the Income Tax Act.
130. (1) Paragraph 304(1)(n) of the Act is replaced by the following:
(n) respecting the sale under section 266 of alcohol, tobacco products, raw leaf tobacco, specially denatured alcohol or restricted formulations seized under section 260;
(2) Section 304 of the Act is amended by adding the following after subsection (2):
Marginal note:Incorporation by reference
(3) For greater certainty, a regulation made under this Act may incorporate by reference any material, regardless of its source and either as it exists on a particular date or as amended from time to time.
(3) Subsection (2) is deemed to have come into force on July 1, 2003.
131. (1) The Act is amended by adding the following after section 315:
Marginal note:Transitional application of Distillery Regulations
315.1 (1) If, during the period beginning on July 1, 2003 and ending on July 1, 2009, sections 7, 8, 9, 12 and 15 of the Distillery Regulations, C.R.C., c. 569, would have applied in any circumstance had those sections, as they read on June 30, 2003, been in force and section 1.1 of the Excise Act not been enacted, those sections apply, with any modifications that the circumstances require.
Marginal note:Transitional application of Distillery Departmental Regulations
(2) If, during the period beginning on July 1, 2003 and ending on July 1, 2009, sections 13 and 14 of the Distillery Departmental Regulations, C.R.C., c. 570, would have applied in any circumstance had those sections, as they read on June 30, 2003, been in force and section 1.1 of the Excise Act not been enacted, those sections apply, with any modifications that the circumstances require.
(2) Subsection (1) is deemed to have come into force on July 1, 2003.
132. (1) The Act is amended by adding the following after section 316:
Marginal note:Refund for re-worked or destroyed tobacco product
316.1 If duty imposed under the Excise Act and tax imposed under section 23 of the Excise Tax Act on a tobacco product manufactured in Canada had become payable before the implementation date and a tobacco licensee under this Act who was, before that day, licensed under those Acts to manufacture the product re-works or destroys, on or after that day, the product in a manner authorized by the Minister, section 181 applies as though that duty and tax were duty paid under this Act.
(2) Subsection (1) is deemed to have come into force on July 1, 2003.
133. (1) The Act is amended by adding the following after section 317:
Marginal note:Imported tobacco delivered to duty free shop before implementation date
317.1 If, on the implementation date, imported manufactured tobacco on which tax under section 23.12 of the Excise Tax Act was paid is possessed by a duty free shop licensee and no application for a refund of the tax has been made under that Act, this Act applies in respect of the tobacco as though the tax were special duty under section 53.
(2) Subsection (1) is deemed to have come into force on July 1, 2003.
R.S., c. A-1Access to Information Act
134. (1) Schedule II to the Access to Information Act is amended by adding, in alphabetical order, a reference to
Excise Act, 2001
Loi de 2001 sur l’accise
and a corresponding reference to “section 211”.
(2) Subsection (1) is deemed to have come into force on July 1, 2003.
R.S., c. 1 (2nd Supp.)Customs Act
135. (1) Subsection 2(1) of the Customs Act is amended by adding the following in alphabetical order:
“licensed user”
« utilisateur agréé »
“licensed user” has the same meaning as in section 2 of the Excise Act, 2001;
“restricted formulation”
« préparation assujettie à des restrictions »
“restricted formulation” has the same meaning as in section 2 of the Excise Act, 2001;
(2) Subsection (1) is deemed to have come into force on July 1, 2003.
Marginal note:2001, c. 25, s. 58(1)
136. (1) Subsection 97.25(3) of the Act is replaced by the following:
Marginal note:Sale of detained goods
(3) Subject to the regulations, the Minister, on giving 30 days’ notice in writing to the debtor at the debtor’s latest known address, may direct that any good imported or reported for exportation by or on behalf of the debtor, or any conveyance, that has been detained be sold
(a) if the good is spirits or specially denatured alcohol, to a spirits licensee;
(b) if the good is wine, to a wine licensee;
(c) if the good is raw leaf tobacco or a tobacco product, to a tobacco licensee;
(d) if the good is a restricted formulation, to a licensed user; or
(e) in any other case, by public auction or public tender or by the Minister of Public Works and Government Services under the Surplus Crown Assets Act.
(2) Subsection (1) is deemed to have come into force on July 1, 2003.
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