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Budget Implementation Act, 2017, No. 2 (S.C. 2017, c. 33)

Assented to 2017-12-14

PART 2Amendments to the Excise Tax Act and to Related Legislation (GST/HST Measures) (continued)

R.S., c. E-15Excise Tax Act (continued)

158 Sections 5 and 5.1 of Schedule VII to the French version of the Act are replaced by the following:

5 Les produits importés par une personne, qui lui sont fournis par une personne non-résidente sans contrepartie, mis à part les frais de manutention et d’expédition, et qui sont des pièces de rechange ou des biens de remplacement visés par une garantie.

5.1 Les produits importés dans l’unique but de remplir une obligation, prévue par une garantie, de réparer ou de remplacer les produits défectueux, à condition que les produits de remplacement soient fournis sans contrepartie, mis à part les frais d’expédition et de manutention, et exportés sans être consommés ou utilisés au Canada, sauf dans la mesure qu’il est raisonnable de considérer comme nécessaire ou accessoire à leur transport.

159 Paragraph 12(b) of Part I of Schedule X to the French version of the Act is replaced by the following:

  • b) par une chambre de commerce, une association municipale, une association d’automobilistes ou un organisme semblable auxquels ils ont été fournis sans contrepartie, mis à part les frais de manutention et d’expédition.

160 Section 14 of Part I of Schedule X to the French version of the Act is replaced by the following:

  • 14 Les biens transférés dans une province participante par une personne, qui lui sont fournis sans contrepartie, mis à part les frais de manutention et d’expédition, et qui sont des pièces de rechange ou des biens de remplacement visés par une garantie.

161 The Act is amended by replacing “Agency” with “Canada Revenue Agency” in the following provisions:

  • (a) subsection 276(1);

  • (b) subsection 291(1);

  • (c) subparagraph 295(5)(d)(ix);

  • (d) subsection 303(3);

  • (e) subsection 332(1); and

  • (f) subsections 335(1) to (5) and (14).

162 The French version of the Act is amended by replacing “mandataire désigné” with “mandataire de la Couronne désigné” in the following provisions:

  • (a) the definition mandataire désigné in subsection 123(1);

  • (b) clause 200(4)(a)(i)(A);

  • (c) subsection 209(2); and

  • (d) paragraph 273(1.1)(a).

SOR/91-37; SOR/2010-152, s. 3Public Service Body Rebate (GST/HST) Regulations

163 Section 2.1 of the French version of the Public Service Body Rebate (GST/HST) Regulations is amended by replacing “mandataire déterminé” with “mandataire de la Couronne désigné”.

SOR/99-175Specified Crown Agents (GST/HST) Regulations

164 The French version of the Specified Crown Agents (GST/HST) Regulations is amended by replacing “mandataire désigné” and “mandataires désignés” with “mandataire de la Couronne désigné” and “mandataires de la Couronne désignés”, respectively, in the following provisions:

  • (a) the title; and

  • (b) section 1 and the heading before it.

PART 3R.S., c. E-14Excise Act

  • 165 (1) The Excise Act is amended by adding the following after section 1.1:

    Marginal note:Non-application — transformation of beer concentrate

    • 1.2 (1) This Act does not apply to the transformation, by dilution or hydration, of beer concentrate into beer for consumption as a beverage on the premises where it is transformed if the transformation is done in a manner approved by the Minister.

    • Marginal note:Meaning of beer

      (2) For the purposes of subsection (1), beer means a product that would be beer or malt liquor, as defined in section 4, if that definition were read without reference to its paragraph (b).

  • (2) Subsection (1) is deemed to have come into force on June 5, 2017.

  • 166 (1) The definition beer or malt liquor in section 4 of the Act is replaced by the following:

    beer

    beer or malt liquor means any product (other than wine, as defined in section 2 of the Excise Act, 2001) that is

    • (a) a fermented liquor that is brewed in whole or in part from malt, grain or any saccharine matter without any process of distillation and that has an alcoholic strength not in excess of 11.9% absolute ethyl alcohol by volume, or

    • (b) beer concentrate; (bière ou liqueur de malt)

  • (2) Section 4 of the Act is amended by adding the following in alphabetical order:

    beer concentrate

    beer concentrate means any product

    • (a) that has an alcoholic strength in excess of 11.9% absolute ethyl alcohol by volume,

    • (b) that is either

      • (i) made by dehydrating a fermented liquor (other than wine, as defined in section 2 of the Excise Act, 2001) that is brewed in whole or in part from malt, grain or any saccharine matter without any process of distillation and that has an alcoholic strength not in excess of 11.9% absolute ethyl alcohol by volume, or

      • (ii) intended, before being offered for consumption as a beverage, to be transformed by dilution or hydration into a fermented liquor (other than wine, as defined in section 2 of the Excise Act, 2001) that has an alcoholic strength not in excess of 11.9% absolute ethyl alcohol by volume, if the production of the product

        • (A) involves in whole or in part brewing malt, grain or any saccharine matter, and

        • (B) does not involve any process of distillation,

    • (c) that is not intended or marketed for consumption as a beverage without further transformation on the premises where it is to be consumed as a beverage, and

    • (d) for which the manner of the further transformation is approved by the Minister; (concentré de bière)

  • (3) Subsections (1) and (2) are deemed to have come into force on June 5, 2017.

  • 167 (1) Subsection 170(1) of the Act is replaced by the following:

    Marginal note:Duties — beer or malt liquor

    • 170 (1) There shall be imposed, levied and collected on every hectolitre of beer or malt liquor, other than beer concentrate, the duties of excise set out in Part II of the schedule, which duties shall be paid to the collector as provided in this Act.

    • Marginal note:Duties — beer concentrate

      (1.1) There shall be imposed, levied and collected, and paid to the collector as provided in this Act, on beer concentrate the duties of excise determined by the following formula:

      A × B × C

      where

      A
      is the quantity in litres of beer concentrate,
      B
      is the maximum quantity, determined in hectolitres, of any particular beer product that can be transformed in a manner approved by the Minister from a litre of that beer concentrate, and
      C
      is the rate of duties of excise set out in Part II of the schedule that is applicable in respect of a hectolitre of that particular beer product.

  • (2) Subsection (1) is deemed to have come into force on June 5, 2017.

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