Jobs and Economic Growth Act (S.C. 2010, c. 12)
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Assented to 2010-07-12
PART 2AMENDMENTS IN RESPECT OF EXCISE DUTIES AND SALES AND EXCISE TAXES
R.S., c. E-15Excise Tax Act
Marginal note:1997, c. 10, s. 83(1)
81. The portion of subsection 306.1(1) of the Act before paragraph (b) is replaced by the following:
Marginal note:Limitation on appeals to the Tax Court
306.1 (1) Despite sections 302 and 306, if a person to which subsection 301(1.2) or (1.21) applies has filed a notice of objection to an assessment, the person may appeal to the Tax Court to have the assessment vacated, or a reassessment made, only with respect to
(a) an issue in respect of which the person has complied with subsection 301(1.2) or (1.21) in the notice, or
Marginal note:2009, c. 32, s. 42
82. Subsection 326(3) of the Act is replaced by the following:
Marginal note:Saving
(3) A person that is convicted under this section of failing to comply with a provision of this Part or a regulation made under this Part is not liable to pay a penalty imposed under any of sections 280.1, 280.11 and 283 to 284.1 or under a regulation made under this Part for the same failure, unless a notice of assessment for the penalty was issued before the information or complaint giving rise to the conviction was laid or made.
83. (1) Section 1 of Part II of Schedule V to the Act is amended by adding the following in alphabetical order:
“cosmetic service supply”
« fourniture de services esthétiques »
“cosmetic service supply” means a supply of property or a service that is made for cosmetic purposes and not for medical or reconstructive purposes;
(2) Subsection (1) applies in respect of
(a) a supply made after March 4, 2010; and
(b) a supply made on or before that day if
(i) all of the consideration for the supply becomes due after March 4, 2010, or is paid after that day without having become due, or
(ii) any consideration for the supply became due, or was paid, on or before that day, unless the supplier did not, on or before that day, charge, collect or remit any amount as or on account of tax in respect of the supply under Part IX of the Act.
84. (1) Part II of Schedule V to the Act is amended by adding the following after section 1:
1.1 For the purposes of this Part, other than section 9, a cosmetic service supply and a supply, in respect of a cosmetic service supply, that is not made for medical or reconstructive purposes are deemed not to be included in this Part.
(2) Subsection (1) applies in respect of
(a) a supply made after March 4, 2010; and
(b) a supply made on or before that day if
(i) all of the consideration for the supply becomes due after March 4, 2010, or is paid after that day without having become due, or
(ii) any consideration for the supply became due, or was paid, on or before that day, unless the supplier did not, on or before that day, charge, collect or remit any amount as or on account of tax in respect of the supply under Part IX of the Act.
Marginal note:2000, c. 30, s. 114(1)
85. (1) Section 2 of Part II of Schedule V to the Act is replaced by the following:
2. A supply of an institutional health care service made by the operator of a health care facility if the institutional health care service is rendered to a patient or resident of the facility.
(2) Subsection (1) applies in respect of
(a) a supply made after March 4, 2010; and
(b) a supply made on or before that day if
(i) all of the consideration for the supply becomes due after March 4, 2010, or is paid after that day without having become due, or
(ii) any consideration for the supply became due, or was paid, on or before that day, unless the supplier did not, on or before that day, charge, collect or remit any amount as or on account of tax in respect of the supply under Part IX of the Act.
Marginal note:2008, c. 28, s. 80(1)
86. (1) Section 5 of Part II of Schedule V to the Act is replaced by the following:
5. A supply of a consultative, diagnostic, treatment or other health care service that is rendered by a medical practitioner to an individual.
(2) Subsection (1) applies in respect of
(a) a supply made after March 4, 2010; and
(b) a supply made on or before that day if
(i) all of the consideration for the supply becomes due after March 4, 2010, or is paid after that day without having become due, or
(ii) any consideration for the supply became due, or was paid, on or before that day, unless the supplier did not, on or before that day, charge, collect or remit any amount as or on account of tax in respect of the supply under Part IX of the Act.
87. (1) Section 2 of Part VI of Schedule V to the Act is amended by striking out “or” at the end of paragraph (n), by adding “or” at the end of paragraph (o) and by adding the following after paragraph (o):
(p) property or a service
(i) the supply of which
(A) is a cosmetic service supply (as defined in section 1 of Part II of this Schedule), or
(B) is in respect of a cosmetic service supply referred to in clause (A) and is not made for medical or reconstructive purposes, and
(ii) the supply of which would be included in Part II of this Schedule or Part II of Schedule VI if Part II of this Schedule were read without reference to section 1.1 or Part II of Schedule VI were read without reference to section 1.2, as the case may be.
(2) Subsection (1) applies in respect of
(a) a supply made after March 4, 2010; and
(b) a supply made on or before that day if
(i) all of the consideration for the supply becomes due after March 4, 2010, or is paid after that day without having become due, or
(ii) any consideration for the supply became due, or was paid, on or before that day, unless the supplier did not, on or before that day, charge, collect or remit any amount as or on account of tax in respect of the supply under Part IX of the Act.
88. (1) Part II of Schedule VI to the Act is amended by adding the following after section 1.1:
1.2. For the purposes of this Part, a cosmetic service supply (as defined in section 1 of Part II of Schedule V) and a supply, in respect of a cosmetic service supply, that is not made for medical or reconstructive purposes are deemed not to be included in this Part.
(2) Subsection (1) applies in respect of
(a) a supply made after March 4, 2010; and
(b) a supply made on or before that day if
(i) all of the consideration for the supply becomes due after March 4, 2010, or is paid after that day without having become due, or
(ii) any consideration for the supply became due, or was paid, on or before that day, unless the supplier did not, on or before that day, charge, collect or remit any amount as or on account of tax in respect of the supply under Part IX of the Act.
Marginal note:2008, c. 28, s. 92(1)
89. (1) Section 34 of Part II of Schedule VI to the Act is replaced by the following:
34. A supply of a service (other than a service the supply of which is included in any provision of Part II of Schedule V except section 9 of that Part) of installing, maintaining, restoring, repairing or modifying a property the supply of which is included in any of sections 2 to 32 and 37 to 41 of this Part, or any part for such a property if the part is supplied in conjunction with the service.
(2) Subsection (1) applies in respect of
(a) a supply made after March 4, 2010; and
(b) a supply made on or before that day if
(i) all of the consideration for the supply becomes due after March 4, 2010, or is paid after that day without having become due, or
(ii) any consideration for the supply became due, or was paid, on or before that day, unless the supplier did not, on or before that day, charge, collect or remit any amount as or on account of tax in respect of the supply under Part IX of the Act.
SOR/91-23; SOR/2002-277, s. 2Health Care Services (GST/HST) Regulations
Marginal note:SOR/94-368, s. 4(F)
90. (1) The portion of section 2 of the Health Care Services (GST/HST) Regulations before paragraph (a) is replaced by the following:
2. For the purposes of section 10 of Part II of Schedule V to the Excise Tax Act, the following services are prescribed:
(2) Subsection (1) applies in respect of
(a) a supply made after March 4, 2010; and
(b) a supply made on or before that day if
(i) all of the consideration for the supply becomes due after March 4, 2010, or is paid after that day without having become due, or
(ii) any consideration for the supply became due, or was paid, on or before that day, unless the supplier did not, on or before that day, charge, collect or remit any amount as or on account of tax in respect of the supply under Part IX of the Act.
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