149. Subparagraph 47(5)(b)(i) of the Act is replaced by the following:
(i) within the time limited under section 46 for appealing, 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 appeal,
150. (1) Subsection 52(6) of the Act is replaced by the following:
(6) If a question set out in an application is determined by the Tax Court, the Minister or any of the persons who have been served with a copy of the application and who are named in an order of the Court under subsection (4) may, in accordance with the provisions of this Act, the Tax Court of Canada Act or the Federal Courts Act, as they relate to appeals from or applications for judicial review of decisions of the Tax Court, appeal from the determination.
(2) Subsection (1) is deemed to have come into force on July 2, 2003.
Marginal note:Waiving or cancelling penalties
55. (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 cancel any penalty payable by the person under section 53 in respect of the fiscal month.
(2) Subsection (1) comes into force, or is deemed to have come into force, on April 1, 2007.
152. Section 84 of the Act is amended by adding the following after subsection (1):
Marginal note:Amendments to the schedule
(1.1) The Governor in Council may, by regulation, amend the schedule by adding, deleting or varying the reference to an airport.
153. The schedule to the Act is amended by replacing the reference “(Section 2)” after the heading “SCHEDULE” with the reference “(Section 2 and subsection 84(1.1))”.
154. (1) The schedule to the Act is amended by striking out the following under the heading “Quebec”:
(2) Subsection (1) is deemed to have come into force on December 23, 2004.
155. The schedule to the Act is amended by adding the following in alphabetical order under the heading “Quebec”:
Rivière-Rouge (Mont Tremblant International)
156. The schedule to the Act is amended by adding the following in alphabetical order under the heading “Alberta”:
Red Deer Regional
PART 4COORDINATING AMENDMENT
Marginal note:Bill C-28
157. (1) If Bill C-28, introduced in the 1st session of the 39th Parliament and entitled the Budget Implementation Act, 2006, No. 2, receives royal assent and section 57 of that Act comes into force, then paragraph 88(2)(i) of the Excise Act, 2001, as enacted by subsection 96(1) of this Act, is replaced by the following:
(i) that is wine referred to in paragraph 135(2)(a) or (b) may be possessed by any person; and
(2) Subsection (1) applies to wine packaged after June 2006.
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