Archived - Proposed Legislation Amending the Excise Tax Act and the Air Travellers Security Charge Act

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1.  (1) The Excise Tax Act is amended by adding the following after section 224:

No action for collection of tax

  224.1  No person, other than Her Majesty in right of Canada, may bring an action or proceeding against any person for acting in compliance or intended compliance with this Part by collecting an amount as or on account of tax.

  (2)  Subsection (1) applies to any action or proceeding that has not, on or before ANNOUNCEMENT DATE, been finally determined by the tribunals or courts of competent jurisdiction.

2.  (1) The Air Travellers Security Charge Act is amended by adding the following after section 15:

No action for collection of charge

  15.1  No person, other than Her Majesty, may bring an action or proceeding against any person for acting in compliance or intended compliance with this Act by collecting an amount as or on account of the charge.

  (2)  Subsection (1) applies to any action or proceeding that has not, on or before ANNOUNCEMENT DATE, been finally determined by the tribunals or courts of competent jurisdiction.