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Sales Tax Amendments Act, 2006 (S.C. 2007, c. 18)

Assented to 2007-06-22

Marginal note:2002, c. 22, s. 338
  •  (1) Subsection 117(2) of the Act is replaced by the following:

    • Marginal note:No return of certain goods

      (2) Despite subsection (1), if spirits, wine, specially denatured alcohol, restricted formulations, raw leaf tobacco or tobacco products are seized under this Act, they shall not be returned to the person from whom they were seized or any other person unless they were seized in error.

  • (2) Subsection (1) is deemed to have come into force on July 1, 2003.

  •  (1) Subsection 119.1(1.1) 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 restricted formulation may only be to a licensed user.

  • (2) Subsection (1) is deemed to have come into force on July 1, 2003.

Marginal note:2002, c. 22, s. 340
  •  (1) The portion of subsection 142(1) of the Act before paragraph (a) is replaced by the following:

    Marginal note:Disposal of things abandoned or forfeit
    • 142. (1) Unless the thing is spirits, specially denatured alcohol, a restricted formulation, wine, raw leaf tobacco or a tobacco product, anything that has been abandoned to Her Majesty in right of Canada under this Act and anything the forfeiture of which is final under this Act shall

  • (2) Subsection (1) is deemed to have come into force on July 1, 2003.

Marginal note:2002, c. 22, s. 341
  •  (1) Section 142.1 of the Act is replaced by the following:

    Marginal note:Dealing with abandoned or forfeited alcohol, etc.
    • 142.1 (1) If spirits, specially denatured alcohol, a restricted formulation, wine, raw leaf tobacco or a tobacco product is abandoned or finally forfeited under this Act, the Minister may sell, destroy or otherwise deal with it.

    • Marginal note:Restriction

      (2) Subject to the regulations, the sale under subsection (1) of

      • (a) spirits or specially denatured alcohol may only be to a spirits licensee;

      • (b) wine may only be to a wine licensee;

      • (c) raw leaf tobacco or a tobacco product may only be to a tobacco licensee; and

      • (d) a restricted formulation may only be to a licensed user.

  • (2) Subsection (1) is deemed to have come into force on July 1, 2003.

 Subsection 164(1) of the Act is amended by adding the following after paragraph (h.1):

  • (h.2) respecting the sale of alcohol, a tobacco product, raw leaf tobacco, specially denatured alcohol or a restricted formulation detained, seized, abandoned or forfeited under this Act;

1997, c. 36Customs Tariff

Marginal note:2002, c. 22, s. 346
  •  (1) The definitions ““beer” or “malt liquor”” and “wine” in section 21 of the Customs Tariff are replaced by the following:

    “beer” or “malt liquor”

    « bière » ou « liqueur de malt »

    “beer” or “malt liquor” means beer or malt liquor, within the meaning of section 4 of the Excise Act, of tariff item No. 2202.90.10 or heading 22.03, that is classified under that heading or tariff item or with the container in which it is imported.

    “wine”

    « vin »

    “wine” means wine, as defined in section 2 of the Excise Act, 2001, of heading 22.04, 22.05 or 22.06, other than of tariff item No. 2204.10.90, 2204.21.32, 2204.21.49, 2204.29.32, 2204.29.49, 2204.30.90, 2205.10.30, 2205.90.30, 2206.00.19, 2206.00.22, 2206.00.39, 2206.00.49, 2206.00.72 or 2206.00.93, that is classified under that heading or with the container in which it is imported.

  • (2) Section 21 of the French version of the Act is amended by adding the following in alphabetical order:

    « utilisateur agréé »

    “licensed user”

    utilisateur agréé S’entend au sens de l’article 2 de la Loi de 2001 sur l’accise.

  • (3) Subsection (2) is deemed to have come into force on July 1, 2003.

R.S., c. E-15Excise Tax Act

Marginal note:1990, c. 45, s. 12(1)
  •  (1) Paragraph 215(1)(b) of the Excise Tax Act is replaced by the following:

    • (b) the amount of all duties and taxes, if any, payable on the goods under the Customs Tariff, the Excise Act, 2001, the Special Import Measures Act, this Act (other than this Part) or any other law relating to customs.

  • (2) Subsection (1) is deemed to have come into force on July 1, 2003.

PART 32002, c. 9, s. 5AMENDMENTS TO THE AIR TRAVELLERS SECURITY CHARGE ACT

  •  (1) The definition “listed airport” in section 2 of the Air Travellers Security Charge Act is replaced by the following:

    “listed airport”

    « aéroport désigné »

    “listed airport” means an airport listed in the schedule.

  • (2) Section 2 of the Act is amended by adding the following in alphabetical order:

    “registered charity”

    « organisme de bienfaisance enregistré »

    “registered charity” has the same meaning as in subsection 248(1) of the Income Tax Act.

  • (3) Subsection (2) is deemed to have come into force on April 1, 2002.

  •  (1) Section 11 of the Act is amended by adding the following after subsection (1):

    • Marginal note:Exceptions

      (1.1) No charge is payable in respect of an air transportation service that is acquired

      • (a) by a person for the purpose of re-selling the service, if the person sells the service to another person before April 1, 2002 and makes full and final payment to the air carrier in respect of the service before May 1, 2002; or

      • (b) by a registered charity from an air carrier for no consideration, if the service is donated by the charity to an individual for no consideration and in pursuit of its charitable purposes.

  • (2) Subsection (1) is deemed to have come into force on April 1, 2002.

  •  (1) Subsection 30(1) of the Act, as enacted by subsection 102(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 interest
    • 30. (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 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.

  • (2) Subsection (1) comes into force, or is deemed to have come into force, on April 1, 2007.

  •  (1) Subsection 44(3) of the Act is replaced by the following:

    • Marginal note:How application made

      (3) An application must be made by delivering or mailing, to the Chief of Appeals in a Tax Services Office of the Agency, the application accompanied by a copy of the notice of objection.

  • (2) Subsection 44(4) of the French version of the Act is replaced by the following:

    • Marginal note:Demande non conforme

      (4) Le ministre peut recevoir la demande qui n’a pas été faite en conformité avec le paragraphe (3).

  • (3) Subparagraph 44(7)(b)(i) of the Act is replaced by the following:

    • (i) within the time limited under this Act for objecting, the person

      • (A) was unable to act or to give a mandate to act in their name, or

      • (B) had a bona fide intention to object to the assessment,

 Subparagraph 45(6)(b)(i) of the Act is replaced by the following:

  • (i) within the time limited under this Act for objecting, the person

    • (A) was unable to act or to give a mandate to act in their name, or

    • (B) had a bona fide intention to object to the assessment,

 
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