Budget Implementation Act, 2018, No. 1 (S.C. 2018, c. 12)

Making of Regulations

Marginal note:Making

• 187 (1) The Fuel Charge Regulations, whose text is as follows and whose schedule is set out in Schedule 5 to this Act, are made:

  Fuel Charge Regulations

  Interpretation

  Marginal note:Definition of Act

  1 In these Regulations, Act means the Greenhouse Gas Pollution Pricing Act.

  PART 1Interest Rate

  Marginal note:Definitions

  2 The following definitions apply in this Part.

  basic rate

  basic rate, in respect of a particular quarter, means the rate that is the simple arithmetic mean, expressed as a percentage per year and rounded to the next higher whole percentage if the mean is not a whole percentage, of all amounts each of which is the average equivalent yield, expressed as a percentage per year, of Government of Canada Treasury Bills that mature approximately three months after their date of issue and that are sold at auctions of Government of Canada Treasury Bills during the first month of the quarter preceding the particular quarter. (taux de base)

  quarter

  quarter means any period of three consecutive months beginning on January 1, April 1, July 1 or October 1. (trimestre)

  Marginal note:Prescribed rates of interest

  3 For the purposes of Part 1 of the Act, the prescribed rate of interest in effect during a particular quarter is

  • (a) in the case of interest to be paid to the Receiver General, the sum of the basic rate in respect of the particular quarter and 4%;

  • (b) in the case of interest to be paid or applied on an amount payable by the Minister to a person (other than a corporation), the sum of the basic rate in respect of the particular quarter and 2%;

  • (c) in the case of interest to be paid or applied on an amount payable by the Minister to a corporation, the basic rate in respect of the particular quarter; and

  • (d) in any other case, the sum of the basic rate in respect of the particular quarter and 4%.

  PART 2Registered Specified Rail Carriers

  Marginal note:Prescribed persons — rail carriers

  4 A person listed in the schedule is prescribed for the purposes of paragraph 62(1)(b) of the Act.

• Marginal note:Authority and Statutory Instruments Act

  (2) The Fuel Charge Regulations, as made by subsection (1), are deemed

  • (a) to have been made under section 166 of the Greenhouse Gas Pollution Pricing Act as enacted by section 186 of this Act;

  • (b) for the purposes of subsection 5(1) of the Statutory Instruments Act, to have been transmitted to the Clerk of the Privy Council for registration; and

  • (c) to have met the publication requirements of subsection 11(1) of the Statutory Instruments Act.

Consequential Amendments

R.S., c. A-1Access to Information Act

188 Schedule II to the Access to Information Act is amended by adding, in alphabetical order, a reference to

and a corresponding reference to “section 107 and subsection 255(3)”.

R.S., c. T-2Tax Court of Canada Act

• 189 (1) Subsection 12(1) of the Tax Court of Canada Act is replaced by the following:

  Marginal note:Jurisdiction

  • 12 (1) The Court has exclusive original jurisdiction to hear and determine references and appeals to the Court on matters arising under the Air Travellers Security Charge Act, the Canada Pension Plan, the Cultural Property Export and Import Act, Part V.1 of the Customs Act, the Employment Insurance Act, the Excise Act, 2001, Part IX of the Excise Tax Act, Part 1 of the Greenhouse Gas Pollution Pricing Act, the Income Tax Act, the Old Age Security Act, the Petroleum and Gas Revenue Tax Act and the Softwood Lumber Products Export Charge Act, 2006 when references or appeals to the Court are provided for in those Acts.

• (2) Subsections 12(3) and (4) of the Act are replaced by the following:

  • Marginal note:Further jurisdiction

    (3) The Court has exclusive original jurisdiction to hear and determine questions referred to it under section 51 or 52 of the Air Travellers Security Charge Act, section 97.58 of the Customs Act, section 204 or 205 of the Excise Act, 2001, section 310 or 311 of the Excise Tax Act, section 121 or 122 of the Greenhouse Gas Pollution Pricing Act, section 173 or 174 of the Income Tax Act or section 62 or 63 of the Softwood Lumber Products Export Charge Act, 2006.

  • Marginal note:Extensions of time

    (4) The Court has exclusive original jurisdiction to hear and determine applications for extensions of time under section 45 or 47 of the Air Travellers Security Charge Act, subsection 28(1) of the Canada Pension Plan, section 33.2 of the Cultural Property Export and Import Act, section 97.51 or 97.52 of the Customs Act, subsection 103(1) of the Employment Insurance Act, section 197 or 199 of the Excise Act, 2001, section 304 or 305 of the Excise Tax Act, section 115 or 117 of the Greenhouse Gas Pollution Pricing Act or section 166.2 or 167 of the Income Tax Act.

190 Paragraph 18.29(3)(a) of the Act is amended by adding the following after subparagraph (vi):

191 Subsection 18.31(2) of the Act is replaced by the following:

192 Subsection 18.32(2) of the Act is replaced by the following:

1999, c. 17; 2005, c. 38, s. 35Canada Revenue Agency Act

193 Paragraph (a) of the definition program legislation in section 2 of the Canada Revenue Agency Act is replaced by the following: