SOR/97-33Insurable Earnings and Collection of Premiums Regulations

• 39. (1) The portion of paragraph 4(2)(a) of the Insurable Earnings and Collection of Premiums Regulations before subparagraph (i) is replaced by the following:

  • (a) if the average monthly withholding amount of an employer for the second year preceding a particular year is equal to or greater than $25,000 and less than $100,000, the employer shall remit employees’ premiums and the employer’s premiums payable under the Act and these Regulations to the Receiver General

• (2) The portion of paragraph 4(2)(b) of the Regulations before subparagraph (i) is replaced by the following:

  • (b) if the average monthly withholding amount of an employer for the second year preceding a particular year is equal to or greater than $100,000, the employer shall remit employees’ premiums and the employer’s premiums payable under the Act and these Regulations to the Receiver General on or before the third day, not including a Saturday or holiday, after the end of each of the following periods in which insurable earnings were paid, namely,

• (3) Paragraph 4(3)(a) of the Regulations is replaced by the following:

  • (a) in accordance with subsection (1), if the average monthly withholding amount of the employer for the year preceding the particular year is less than $25,000 and the employer has advised the Minister that the employer has so elected; and

• (4) The portion of paragraph 4(3)(b) of the Regulations before subparagraph (i) is replaced by the following:

  • (b) if the average monthly withholding amount of the employer for the year preceding the particular year is equal to or greater than $25,000 and less than $100,000 and the employer has advised the Minister that the employer has so elected,

• (5) Subsections (1) to (4) apply to amounts deducted or withheld after 2014.

PART 2R.S., c. E-15AMENDMENTS TO THE EXCISE TAX ACT (GST/HST MEASURES)

Marginal note:2007, c. 18, s. 6(2)

• 40. (1) Paragraph (c) of the definition “qualifying member” in subsection 156(1) of the Excise Tax Act is replaced by the following:

  • (c) one of the following conditions is met:

    • (i) the registrant has property (other than financial instruments and property having a nominal value) and has last manufactured, produced, acquired or imported all or substantially all of its property (other than financial instruments and property having a nominal value) for consumption, use or supply exclusively in the course of commercial activities of the registrant,

    • (ii) the registrant has no property (other than financial instruments and property having a nominal value) and has made supplies and all or substantially all of the supplies made by the registrant are taxable supplies, or

    • (iii) the registrant has no property (other than financial instruments and property having a nominal value) and has not made taxable supplies and it is reasonable to expect that

      • (A) the registrant will be making supplies throughout the next 12 months,

      • (B) all or substantially all of those supplies will be taxable supplies, and

      • (C) all or substantially all of the property (other than financial instruments and property having a nominal value) to be manufactured, produced, acquired or imported by the registrant within the next 12 months will be for consumption, use or supply exclusively in the course of commercial activities of the registrant.

• Marginal note:2007, c. 18, s. 6(11)

  (2) Subsection 156(2) of the Act is replaced by the following:

  • Marginal note:Election for nil consideration

    (2) For the purposes of this Part, if at any time after 2014 a person that is a specified member of a qualifying group files an election made jointly by the person and another specified member of the group, every taxable supply made between the person and the other specified member at a time when the election is in effect is deemed to have been made for no consideration.

• (3) Section 156 of the Act is amended by adding the following after subsection (2):

  • Marginal note:Elections filed before 2015

    (2.01) For the purposes of this section, if an election made under this section has been filed by any person before January 1, 2015, the election is deemed never to have been filed.

• Marginal note:1993, c. 27, s. 27(4)

  (4) Subsection 156(4) of the Act is replaced by the following:

  • Marginal note:Form of election and revocation

    (4) An election under subsection (2) made jointly by a particular specified member of a qualifying group and another specified member of the group and a revocation of the election by those specified members shall

    • (a) be made in prescribed form containing prescribed information and specify the day (in this subsection referred to as the “effective day”) on which the election or revocation is to become effective; and

    • (b) be filed with the Minister in prescribed manner on or before

      • (i) the particular day that is the earlier of

        • (A) the day on or before which the particular specified member must file a return under Division V for the reporting period of the particular specified member that includes the effective day, and

        • (B) the day on or before which the other specified member must file a return under Division V for the reporting period of the other specified member that includes the effective day, or

      • (ii) any day after the particular day that the Minister may allow.

• (5) Section 156 of the Act is amended by adding the following after subsection (4):

  • Marginal note:Joint and several liability

    (5) A particular person and another person are jointly and severally, or solidarily, liable for all obligations under this Part that result upon, or as a consequence of, a failure to account for or pay as and when required under this Part an amount of net tax of the particular person or of the other person if that tax is attributable to a supply made at any time between the particular person and the other person and if

    • (a) an election under subsection (2) made jointly by the particular person and the other person

      • (i) is in effect at that time, or

      • (ii) ceased to be in effect before that time but the particular person and the other person are conducting themselves as if the election were in effect at that time; or

    • (b) the particular person and the other person purport to have jointly made an election under subsection (2) before that time and are conducting themselves as if an election under subsection (2) made jointly by the particular person and the other person were in effect at that time.

• (6) Subsections (1) and (3) come into force on January 1, 2015.

• (7) Subsection (2) applies to any supply made after 2014.

• (8) Subsection (4) applies in respect of an election or a revocation the effective date of which is after 2014 and in respect of an election that is in effect on January 1, 2015, except that for an election that is in effect before 2015 and for a revocation of that election that is to become effective before 2016, paragraph 156(4)(b) of the Act, as enacted by subsection (4), is to be read as follows:

  • (b) be filed with the Minister in prescribed manner after 2014 and before January 1, 2016 or any later day that the Minister may allow.

• (9) Subsection (5) applies in respect of any supply made after 2014.

Marginal note:2007, c. 18, s. 13(1)

• 41. (1) Subparagraph 178.8(7)(c)(ii) of the Act is replaced by the following:

  • (ii) the amount of the rebate, abatement or refund shall be added in determining the net tax of the constructive importer for the reporting period in which the tax adjustment note is received, to the extent that the amount has been included in determining an input tax credit claimed by the constructive importer in a return filed for a preceding reporting period or the constructive importer is or was entitled to be compensated under a warranty for loss suffered because of any of the circumstances that gave rise to the rebate, abatement or refund by receiving a supply of replacement parts, or replacement property, that are goods included in section 5 of Schedule VII, and

• (2) Subsection (1) applies to goods imported on or after October 3, 2003 and to goods imported before that day that were not accounted for under section 32 of the Customs Act before that day.

Marginal note:1993, c. 27, s. 44(1)

42. Subparagraph 179(2)(c)(i) of the Act is replaced by the following:

• 43. (1) The Act is amended by adding the following after section 180:

  Marginal note:Restriction on recovery

  180.01 If, under paragraph 180(d), a particular person is deemed to have paid tax equal to the tax paid by a non-resident person, the following rules apply:

  • (a) subsection 232(3) does not apply in respect of the tax paid by the non-resident person; and

  • (b) no portion of the tax paid by the non-resident person shall be rebated, refunded or remitted to the non-resident person, or shall otherwise be recovered by the non-resident person, under this or any other Act of Parliament.

• (2) Subsection (1) is deemed to have come into force on January 17, 2014.

Marginal note:1997, c. 10, s. 44(1)

• 44. (1) Subsection 225(3.1) of the Act is replaced by the following:

  • Marginal note:Restriction

    (3.1) An amount shall not be included in the total for B in the formula set out in subsection (1) for a reporting period of a person to the extent that, before the end of the period, the amount

    • (a) is included in an adjustment, refund or credit for which a credit note referred to in subsection 232(3) has been received by the person or a debit note referred to in that subsection has been issued by the person; or

    • (b) was otherwise rebated, refunded or remitted to the person, or was otherwise recovered by the person, under this or any other Act of Parliament.

• (2) Subsection (1) is deemed to have come into force on April 23, 1996.