Fall Economic Statement Implementation Act, 2023 (S.C. 2024, c. 15)
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Assented to 2024-06-20
PART 3Amendments to the Excise Tax Act and to Related Legislation (continued)
R.S., c. E-15Excise Tax Act (continued)
135 (1) The formula in paragraph 273.2(2)(c) of the Act is replaced by the following:
$2,000,000 × A ÷ 365
(2) Subsection (1) applies in respect of fiscal years of a person that end after August 9, 2022.
136 (1) Subsection 298(1) of the Act is amended by adding the following after paragraph (a):
(a.01) despite paragraph (a), in the case of an assessment of the net tax of the person for a reporting period of the person that is made solely to take into account an amount of tax payable under section 218.01, more than seven years after the later of the day on or before which the person was required under section 238 to file a return for the period and the day the return was filed;
(2) Subsection (1) is deemed to have come into force on August 4, 2023.
137 (1) The portion of the definition practitioner in section 1 of Part II of Schedule V to the Act before paragraph (b) is replaced by the following:
practitioner, in respect of a supply of optometric, chiropractic, physiotherapy, chiropodic, podiatric, osteopathic, audiological, speech-language pathology, occupational therapy, psychological, psychotherapy, counselling therapy, midwifery, dietetic, acupuncture or naturopathic services, means a person who
(a) practises the profession of optometry, chiropractic, physiotherapy, chiropody, podiatry, osteopathy, audiology, speech-language pathology, occupational therapy, psychology, psychotherapy, counselling therapy, midwifery, dietetics, acupuncture or naturopathy as a naturopathic doctor, as the case may be,
(2) Section 7 of Part II of Schedule V to the Act is amended by adding the following after paragraph (j):
(j.1) psychotherapy services;
(j.2) counselling therapy services;
SOR/91-26; SOR/2011-56, s. 4; SOR/2013-71, s. 17Financial Services and Financial Institutions (GST/HST) Regulations
138 (1) The Financial Services and Financial Institutions (GST/HST) Regulations are amended by adding the following after section 3.1:
3.2 (1) In this section, acquirer, issuer, payment card, payment card network and payment card network operator have the same meanings as in section 3 of the Payment Card Networks Act.
(2) The following services are prescribed for the purposes of paragraph (r.6) of the definition financial service in subsection 123(1) of the Act:
(a) a service that
(i) is supplied by a payment card network operator in its capacity as the acquirer for a transaction made by payment card, and
(ii) is supplied to the person that accepted the payment card used for the transaction or to a payment service provider (as defined in section 2 of the Retail Payment Activities Act) engaged by that person;
(b) a service that is rendered to a holder of a payment card and that is supplied by a payment card network operator in its capacity as the issuer of the payment card;
(c) a service, in respect of the settlement of a transaction made by payment card, that is supplied
(i) by a payment card network operator, in its capacity as the acquirer for the transaction, to the issuer of the payment card, or
(ii) by a payment card network operator, in its capacity as the issuer of the payment card, to the acquirer for the transaction; and
(d) a service, in respect of the settlement of a transaction made by payment card, that is supplied by a payment card network operator to the acquirer for the transaction and that consists of paying to the acquirer the amount charged to the payment card in respect of the transaction, but only if the issuer of the payment card supplies to the payment card network operator a service, in respect of the settlement of the transaction, of paying to the payment card network operator the amount charged to the payment card in respect of the transaction.
(2) Subsection (1) applies to a supply of a service for which
(a) any consideration becomes due after March 28, 2023 or is paid after that day without having become due; or
(b) all of the consideration became due or was paid before March 29, 2023.
139 Section 4.1 of the Regulations, as made by section 6 of the Regulations Amending Various GST/HST Regulations, No. 11, is renumbered as section 4.2 and that section — and the heading before that section, as made by section 6 of those Regulations — are repositioned accordingly.
SOR/91-36; SOR/2006-162, s. 2Joint Venture (GST/HST) Regulations
140 (1) Subsection 3(1) of the Joint Venture (GST/HST) Regulations is amended by striking out “and” at the end of paragraph (o), by adding “and” at the end of paragraph (p) and by adding the following after paragraph (p):
(q) the operation of a pipeline, rail terminal or truck terminal if the pipeline, rail terminal or truck terminal is used for the transportation of oil, natural gas or related or ancillary products.
(2) Subsection (1) is deemed to have come into force on January 1, 1991.
SOR/91-45; SOR/2000-180, s. 1; SOR/2014-248, s. 15Input Tax Credit Information (GST/HST) Regulations
141 (1) The definition intermediary in section 2 of the Input Tax Credit Information (GST/HST) Regulations is replaced by the following:
- intermediary
intermediary of a person, means, in respect of a supply made by the person, a registrant
(a) that, acting as agent of the person or under an agreement with the person, causes or facilitates the making of the supply, or
(b) that is deemed under subsection 177(1.11) of the Act to have acted as agent of the person in making the supply; (intermédiaire)
(2) Subsection (1) is deemed to have come into force on April 20, 2021.
142 (1) The portion of paragraph 3(a) of the Regulations before subparagraph (i) is replaced by the following:
(a) where the total amount paid or payable shown on the supporting documentation in respect of the supply or, if the supporting documentation is in respect of more than one supply, the supplies, is less than $100,
(2) The portion of paragraph 3(b) of the Regulations before subparagraph (i) is replaced by the following:
(b) where the total amount paid or payable shown on the supporting documentation in respect of the supply or, if the supporting documentation is in respect of more than one supply, the supplies, is $100 or more and less than $500,
(3) The portion of paragraph 3(c) of the Regulations before subparagraph (i) is replaced by the following:
(c) where the total amount paid or payable shown on the supporting documentation in respect of the supply or, if the supporting documentation is in respect of more than one supply, the supplies, is $500 or more,
(4) Subsections (1) to (3) are deemed to have come into force on April 20, 2021.
Coordinating Amendments
Marginal note:Bill C-56
143 (1) If Bill C-56, introduced in the 1st session of the 44th Parliament and entitled the Affordable Housing and Groceries Act, receives royal assent, then section 256.2 of the Excise Tax Act is amended by adding the following after subsection (2):
Marginal note:Purpose-built rental housing — cooperative housing corporation
(2.1) For the purposes of applying subsections (3) and (5) and section 255 in respect of a taxable supply to a person that is a cooperative housing corporation of property that is prescribed for the purposes of subsection (3.1), if the taxable supply and the property meet the conditions described in paragraph (3.1)(a) or (b) and if prescribed conditions are met, the person is deemed not to be a cooperative housing corporation in respect of the taxable supply.
(2) If subsection (1) has produced its effects, subsection 256.2(2.1) of the Excise Tax Act, as enacted by subsection (1), is deemed to have come into force on September 14, 2023.
Marginal note:Bill C-323
144 (1) Subsections (2) to (4) apply if Bill C-323, introduced in the 1st session of the 44th Parliament and entitled An Act to amend the Excise Tax Act (mental health services) (in this section referred to as the “other Act”), receives royal assent.
(2) If section 1 of the other Act comes into force before section 137 of this Act, then
(a) subsection 137(2) of this Act is deemed never to have come into force and is repealed; and
(b) paragraph 7(j.2) of Part II of Schedule V to the Excise Tax Act is replaced by the following:
(j.2) counselling therapy services;
(3) If section 137 of this Act comes into force before section 1 of the other Act, then that section 1 is repealed.
(4) If section 1 of the other Act comes into force on the same day as section 137 of this Act, then that section 1 is deemed to have come into force before that section 137 and subsection (2) applies as a consequence.
(5) For greater certainty, if this Act receives royal assent, then the other Act is deemed never to have produced its effects.
PART 4Amendments to the Excise Act, 2001 and to Related Legislation
2002, c. 22Excise Act, 2001
145 (1) Paragraph 14(1)(f) of the Excise Act, 2001 is replaced by the following:
(f) a vaping product licence, authorizing the person to
(i) manufacture vaping products, or
(ii) import packaged vaping products for stamping by the person.
(2) Subsection (1) comes into force or is deemed to have come into force on January 1, 2024.
(3) For greater certainty, a vaping product licence issued to a person before January 1, 2024 under paragraph 14(1)(f) of the Act, as it read immediately before that day, also authorizes the person under subparagraph 14(1)(f)(ii) of the Act, as enacted by subsection (1), as of that day.
146 (1) Section 158.46 of the Act is amended by adding “and” at the end of paragraph (b) and by replacing paragraphs (c) and (d) with the following:
(c) before the end of the second calendar month following the calendar month in which the licensee packages the vaping product,
(i) the vaping product is stamped by the licensee to indicate that vaping duty has been paid, and
(ii) if the vaping product is to be entered in the duty-paid market of a specified vaping province, the vaping product is stamped by the licensee to indicate that additional vaping duty in respect of the specified vaping province has been paid.
(2) Section 158.46 of the Act is renumbered as subsection 158.46(1) and is amended by adding the following:
Marginal note:Stamping of imported packaged vaping products
(2) A vaping product licensee that imports a packaged vaping product for stamping shall not enter the vaping product into the duty-paid market unless
(a) the vaping product is packaged in a package that has printed on it prescribed information; and
(b) before the end of the second calendar month following the calendar month in which the vaping product is released under the Customs Act,
(i) the vaping product is stamped by the licensee to indicate that vaping duty has been paid, and
(ii) if the vaping product is to be entered in the duty-paid market of a specified vaping province, the vaping product is stamped by the licensee to indicate that additional vaping duty in respect of the specified vaping province has been paid.
(3) Subsection (1) applies in respect of vaping products manufactured in Canada that are packaged after 2023.
(4) Subsection (2) applies in respect of vaping products that are imported into Canada or released, as defined in subsection 2(1) of the Customs Act, after 2023.
147 (1) Subsection 158.47(2) of the Act is amended by adding the following after paragraph (a):
(a.1) that is a packaged vaping product imported by a vaping product licensee for stamping by the licensee;
(2) Subsection (1) applies in respect of vaping products that are imported into Canada or released, as defined in subsection 2(1) of the Customs Act, after 2023.
148 (1) Section 158.49 of the Act is replaced by the following:
Marginal note:Unstamped products to be warehoused
158.49 If vaping products (other than vaping product drugs) manufactured in Canada are not stamped by a vaping product licensee, the vaping product licensee must immediately enter the vaping products into its excise warehouse.
(2) Section 158.49 of the Act, as amended by subsection (1), is replaced by the following:
Marginal note:Unstamped products to be warehoused
158.49 (1) If vaping products manufactured in Canada are not stamped by a vaping product licensee before the end of the particular calendar month that is the second calendar month following the calendar month in which the vaping product licensee packages the vaping products, the vaping product licensee must enter the vaping products into its excise warehouse before the end of the particular calendar month.
Marginal note:Imported unstamped packaged products to be warehoused
(2) If a vaping product licensee imports packaged vaping products for stamping but does not stamp the vaping products before the end of the particular calendar month that is the second calendar month following the calendar month in which the vaping products are released under the Customs Act, the vaping product licensee must enter the vaping products into its excise warehouse before the end of the particular calendar month.
Marginal note:Exceptions
(3) Subsections (1) and (2) do not apply
(a) in respect of vaping product drugs; or
(b) in prescribed circumstances.
(3) Subsection (1) is deemed to have come into force on October 1, 2022.
(4) Subsection (2) applies in respect of vaping products manufactured in Canada that are packaged after 2023 and in respect of vaping products that are imported into Canada or released, as defined in subsection 2(1) of the Customs Act, after 2023.
149 (1) Section 158.5 of the Act is amended by adding the following after subsection (1):
Marginal note:Vaping product markings — exports and accredited representatives
(1.1) Subject to subsection (4), no person shall remove a container of vaping products that are not stamped from the premises of a vaping product licensee for export or for delivery to an accredited representative unless the container has printed on it, or affixed to it, vaping product markings and other prescribed information.
(2) Subsection (1) applies in respect of vaping products manufactured in Canada that are packaged after 2023 and in respect of vaping products that are imported into Canada or released, as defined in subsection 2(1) of the Customs Act, after 2023.
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