Notice of Ways and Means Motion to implement certain provisions of the budget tabled in Parliament on January 27, 2009 and to implement other measures
Budget Implementation, 2009, No. 2
MINISTER OF FINANCE
That it is expedient to implement certain provisions of the budget tabled in Parliament on January 27, 2009 and to implement other measures as follows:
SHORT TITLE
Short title
1. This Act may be cited as the Budget Implementation Act, 2009, No. 2.
PART 1
AMENDMENTS RELATED TO INCOME TAX
R.S., c. 1 (5th Supp.)
Income Tax Act
2. (1) The portion of subsection 80.3(4) of the Income Tax Act before the formula is replaced by the following:
Income deferral for regions of drought, flood or excessive moisture
(4) If in a taxation year a taxpayer carries on a farming business in a region that is at any time in the year a prescribed drought region or a prescribed region of flood or excessive moisture and the taxpayer’s breeding herd at the end of the year in respect of the business does not exceed 85% of the taxpayer’s breeding herd at the beginning of the year in respect of the business, there may be deducted in computing the taxpayer’s income from the business for the year the amount that the taxpayer claims, not exceeding the amount, if any, determined by the formula
(2) The portion of subsection 80.3(5) of the Act before paragraph (b) is replaced by the following:
Inclusion of deferred amount
(5) The amount deducted under subsection (4) in computing the income of a taxpayer for a particular taxation year from a farming business carried on in a region prescribed under that subsection may, to the extent that the taxpayer so elects, be included in computing the taxpayer’s income from the business for a taxation year ending after the particular taxation year, and is, except to the extent that the amount has been included under this subsection in computing the taxpayer’s income from the business for a preceding taxation year after the particular year, deemed to be income of the taxpayer from the business for the taxation year of the taxpayer that is the earliest of
(a) the first taxation year beginning after the end of the period or series of continuous periods, as the case may be, for which the region is prescribed under that subsection,
(3) Subsections (1) and (2) apply to the 2008 and subsequent taxation years.
3. (1) Section 108 of the Act is amended by adding the following after subsection (1):
Home renovation tax credit
(1.1) For the purpose of the definition “testamentary trust” in subsection (1), a contribution to a trust does not include a qualifying expenditure (within the meaning of section 118.04) of a beneficiary under the trust.
(2) Subsection (1) applies to the 2009 and subsequent taxation years.
4. (1) The Act is amended by adding the following after section 118.03:
Definitions
118.04 (1) The following definitions apply in this section.
“eligible dwelling”
« logement admissible »
“eligible dwelling” of an individual, at any time, means a housing unit (including the land subjacent to the housing unit and the immediately contiguous land, but not including the portion of such land that exceeds the greater of 1/2 hectare and the portion of such land that the individual establishes is necessary for the use and enjoyment of the housing unit as a residence) located in Canada if
(a) the individual (or a trust under which the individual is a beneficiary) owns, whether jointly with another person or otherwise, at that time, the housing unit or a share of the capital stock of a co-operative housing corporation acquired for the sole purpose of acquiring the right to inhabit the housing unit owned by the corporation; and
(b) the housing unit is ordinarily inhabited at any time during the eligible period by the individual, by the individual’s spouse or common-law partner or former spouse or common-law partner or by a child of the individual.
“eligible period”
« période d’admissibilité »
“eligible period” means the period that begins on January 28, 2009 and that ends on January 31, 2010.
“individual”
« particulier »
“individual” does not include a trust.
“qualifying expenditure”
« dépense admissible »
“qualifying expenditure” of an individual means an outlay or expense that is made or incurred, by the individual or by a qualifying relation in respect of the individual during the eligible period, that is directly attributable to a qualifying renovation by the individual and that is the cost of goods acquired or services received during the eligible period and includes such an outlay or expense for permits required for, or for the rental of equipment used in the course of, the qualifying renovation, but does not include such an outlay or expense
(a) to acquire goods that have been used, or acquired for use or lease, by the individual or by a qualifying relation in respect of the individual, for any purpose whatever before they were acquired by the individual or the qualifying relation in respect of the individual;
(b) made or incurred under the terms of an agreement entered into before the eligible period;
(c) to acquire a property that can be used independently of the qualifying renovation;
(d) that is the cost of annual, recurring or routine repair or maintenance;
(e) to acquire a household appliance;
(f) to acquire an electronic home-entertainment device;
(g) for financing costs in respect of the qualifying renovation;
(h) made or incurred for the purpose of gaining or producing income from a business or property; or
(i) in respect of goods or services provided by a person not dealing at arm’s length with the individual, unless the person is registered for the purposes of Part IX of the Excise Tax Act.
“qualifying relation”
« proche admissible »
“qualifying relation” in respect of an individual means a person who is the individual’s spouse or common-law partner, or a child of the individual who has not attained the age of 18 years before the end of 2009 (other than a child who was, at any time during the eligible period, a married person, a person who is in a common-law partnership or a person who has a child).
“qualifying renovation”
« travaux de rénovation admissibles »
“qualifying renovation” by an individual, at any time, means a renovation or alteration, of a property that is at that time an eligible dwelling of the individual or of a qualifying relation in respect of the individual, that is of an enduring nature and that is integral to the eligible dwelling.
Rules of application
(2) For the purposes of this section,
(a) a qualifying expenditure of an individual includes an outlay or expense made or incurred by a co-operative housing corporation, a condominium corporation (or, for civil law, a syndicate of co-owners) or a similar entity (in this paragraph referred to as the “corporation”), in respect of a property that is owned, administered or managed by that corporation, and that includes an eligible dwelling of the individual, to the extent of the individual’s share of that outlay or expense, if
(i) the outlay or expense would be a qualifying expenditure of the corporation if the corporation were a natural person and the property were an eligible dwelling of that natural person, and
(ii) the corporation has notified the individual, in writing, of the individual’s share of the outlay or expense; and
(b) a qualifying expenditure of an individual includes an outlay or expense made or incurred by a trust, in respect of a property owned by the trust that includes an eligible dwelling of the individual, to the extent of the share of that outlay or expense that is reasonably attributable to the individual, having regard to the amount of the outlays or expenses made or incurred in respect of the eligible dwelling of the individual (including, for this purpose, common areas relevant to more than one eligible dwelling), if
(i) the outlay or expense would be a qualifying expenditure of the trust if the trust were a natural person and the property were an eligible dwelling of that natural person, and
(ii) the trust has notified the individual, in writing, of the individual’s share of the outlay or expense.
Home renovation tax credit
(3) For the purposes of computing the tax payable under this Part by an individual for the individual’s 2009 taxation year, there may be deducted the amount determined by the formula
A × (B – $1,000)
where
A is the appropriate percentage for the taxation year; and
B is the lesser of $10,000 and the total of all amounts, each of which is a qualifying expenditure of the individual.
Interaction with medical expense credit
(4) Notwithstanding paragraph 248(28)(b), an amount may be included in determining both an amount under subsection (3) and under section 118.2 if those amounts otherwise qualify to be included for the purposes of those provisions.
Apportionment of credit
(5) If more than one individual is entitled to a deduction under this section for a taxation year in respect of a qualifying expenditure of an individual, the total of all amounts so deductible shall not exceed the maximum amount that would be so deductible for the year by any one of those individuals in respect of the qualifying expenditure, if that individual were the only individual entitled to deduct an amount for the year under this section, and if the individuals cannot agree as to what portion of the amount each can so deduct, the Minister may fix the portions.
Definitions
118.05 (1) The following definitions apply in this section.
“qualifying home”
« habitation admissible »
“qualifying home” in respect of an individual, means a “qualifying home” as defined in subsection 146.01(1) that is acquired, whether jointly or otherwise, after January 27, 2009 if
(a) the home is acquired by the individual, or by the individual’s spouse or common-law partner, and
(i) the individual intends to inhabit the home as a principal place of residence not later than one year after its acquisition,
(ii) the individual did not own, whether jointly or otherwise, a home that was occupied by the individual in the period
(A) that began at the beginning of the fourth preceding calendar year that ended before the acquisition, and
(B) that ended on the day before the acquisition, and
(iii) the individual’s spouse or common-law partner did not, in the period referred to in subparagraph (ii), own, whether jointly or otherwise, a home
(A) that was inhabited by the individual during the marriage to or common-law partnership with the individual, or
(B) that was a share of the capital stock of a cooperative housing corporation that relates to a housing unit inhabited by the individual during the marriage to or common-law partnership with the individual; or
(b) the home is acquired by the individual for the benefit of a specified person in respect of the individual, and
(i) the individual intends that the home be inhabited by the specified person as a principal place of residence not later than one year after its acquisition by the individual, and
(ii) the purpose of the acquisition of the home by the individual is to enable the specified person to live in
(A) a home that is more accessible by the specified person or in which the specified person is more mobile or functional, or
(B) an environment better suited to the specified person’s personal needs and care.
“specified person”
« personne déterminée »
“specified person” in respect of an individual, at any time, means a person who
(a) is the individual or is related at that time to the individual; and
(b) would be entitled to a deduction under subsection 118.3(1) in computing tax payable under this Part for the person’s taxation year that includes that time if that subsection were read without reference to paragraph (c) of that subsection.
Rules of application
(2) For the purposes of this section, an individual is considered to have acquired a qualifying home only if the individual’s interest (or for civil law, right) in it is registered in accordance with the land registration system or other similar system applicable where it is located.
First-time home buyers’ tax credit
(3) In computing the tax payable under this Part by an individual for a taxation year in which a qualifying home in respect of the individual is acquired, there may be deducted the amount determined by multiplying $5,000 by the appropriate percentage for the taxation year.
Apportionment of credit
(4) If more than one individual is entitled to a deduction under this section for a taxation year in respect of a particular qualifying home, the total of all amounts so deductible shall not exceed the maximum amount that would be so deductible for the year by any one of those individuals in respect of the qualifying home, if that individual were the only individual entitled to deduct an amount for the year under this section, and if the individuals cannot agree as to what portion of the amount each can so deduct, the Minister may fix the portions.
(2) Subsection (1) applies to the 2009 and subsequent taxation years.
5. (1) The portion of subsection 118.3(2) of the French version of the Act before paragraph (a) is replaced by the following:
Personne déficiente à charge
(2) L’excédent du montant déductible en application du paragraphe (1) dans le calcul de l’impôt payable en vertu de la présente partie pour une année d’imposition par une personne (sauf une personne à l’égard de laquelle l’époux ou le conjoint de fait déduit un montant pour l’année en application des articles 118 ou 118.8) qui réside au Canada à un moment donné de l’année et qui a le droit de déduire un montant pour l’année en application du paragraphe (1) sur l’impôt payable par cette personne en vertu de la présente partie pour l’année calculé avant toute déduction en application de la présente section — à l’exception des articles 118 à 118.05 et 118.7 — est déductible dans le calcul de l’impôt payable par un particulier en vertu de la présente partie pour l’année dans le cas où :
(2) Paragraph 118.3(2)(d) of the English version of the Act is replaced by the following:
(d) the amount of that person’s tax payable under this Part for the year computed before any deductions under this Division (other than under sections 118 to 118.05 and 118.7).
(3) Subsections (1) and (2) apply to the 2009 and subsequent taxation years.
6. (1) The description of C in subsection 118.61(1) of the Act is replaced by the following:
C is the lesser of the value of B and the amount that would be the individual’s tax payable under this Part for the year if no amount were deductible under this Division (other than an amount deductible under this section and any of sections 118 to 118.05, 118.3 and 118.7);
(2) Paragraph 118.61(2)(b) of the Act is replaced by the following:
(b) the amount that would be the individual’s tax payable under this Part for the year if no amount were deductible under this Division (other than an amount deductible under this section and any of sections 118 to 118.05, 118.3 and 118.7).
(3) Subsections (1) and (2) apply to the 2009 and subsequent taxation years.
7. (1) Paragraph (a) of the description of C in section 118.8 of the Act is replaced by the following:
(a) the amount that would be the spouse’s or common-law partner’s tax payable under this Part for the year if no amount were deductible under this Division (other than an amount deductible under subsection 118(1) because of paragraph (c) of the description of B in that subsection, under subsection 118(10) or under any of sections 118.01 to 118.05, 118.3, 118.61 and 118.7).
(2) Subparagraph (b)(ii) of the description of C in section 118.8 of the Act is replaced by the following:
(ii) the amount that would be the spouse’s or common-law partner’s tax payable under this Part for the year if no amount were deductible under this Division (other than an amount deductible under any of sections 118 to 118.05, 118.3, 118.61 and 118.7).
(3) Subsections (1) and (2) apply to the 2009 and subsequent taxation years.
8. (1) The description of B in paragraph 118.81(a) of the Act is replaced by the following:
B is the amount that would be the person’s tax payable under this Part for the year if no amount were deductible under this Division (other than an amount deductible under any of sections 118 to 118.05, 118.3, 118.61 and 118.7), and
(2) Subsection (1) applies to the 2009 and subsequent taxation years.
9. (1) Paragraph 118.91(b) of the Act is replaced by the following:
(b) the individual shall be allowed only
(i) such of the deductions permitted under subsections 118(3) and (10) and 118.6(2.1) and sections 118.01 to 118.2, 118.5, 118.6, 118.62 and 118.7 as can reasonably be considered wholly applicable to the period or periods in the year throughout which the individual is resident in Canada, computed as though that period or those periods were the whole taxation year, and
(ii) such part of the deductions permitted under sections 118 (other than subsections 118(3) and (10)), 118.3, 118.8 and 118.9 as can reasonably be considered applicable to the period or periods in the year throughout which the individual is resident in Canada, computed as though that period or those periods were the whole taxation year,
(2) Subsection (1) applies to the 2009 and subsequent taxation years.
10. (1) Section 118.92 of the Act is replaced by the following:
Ordering of credits
118.92 In computing an individual’s tax payable under this Part, the following provisions shall be applied in the following order: subsections 118(1) and (2), section 118.7, subsections 118(3) and (10) and sections 118.01, 118.02, 118.03, 118.04, 118.05, 118.3, 118.61, 118.5, 118.6, 118.9, 118.8, 118.2, 118.1, 118.62 and 121.
(2) Subsection (1) applies to the 2009 and subsequent taxation years.
11. (1) Section 118.94 of the Act is replaced by the following:
Tax payable by non-residents (credits restricted)
118.94 Sections 118 to 118.05 and 118.2, subsections 118.3(2) and (3) and sections 118.6, 118.8 and 118.9 do not apply for the purpose of computing the tax payable under this Part for a taxation year by an individual who at no time in the year is resident in Canada unless all or substantially all of the individual’s income for the year is included in computing the individual’s taxable income earned in Canada for the year.
(2) Subsection (1) applies to the 2009 and subsequent taxation years.
12. (1) Paragraphs 118.95(a) and (b) of the Act are replaced by the following:
(a) such of the deductions as the individual is entitled to under any of subsections 118(3) and (10) and sections 118.01 to 118.2, 118.5, 118.6, 118.62 and 118.7, as can reasonably be considered wholly applicable to the taxation year, and
(b) such part of the deductions as the individual is entitled to under any of sections 118 (other than subsections 118(3) and (10)), 118.3, 118.8 and 118.9 as can reasonably be considered applicable to the taxation year,
(2) Subsection (1) applies to the 2009 and subsequent taxation years.
13. (1) The descriptions of A and B in subsection 122.7(2) of the Act are replaced by the following:
A is
(a) if the individual had neither an eligible spouse nor an eligible dependant, for the taxation year, the lesser of $925 and 25% of the amount, if any, by which the individual’s working income for the taxation year exceeds $3,000, or
(b) if the individual had an eligible spouse or an eligible dependant, for the taxation year, the lesser of $1,680 and 25% of the amount, if any, by which the total of the working incomes of the individual and, if applicable, of the eligible spouse, for the taxation year, exceeds $3,000; and
B is
(a) if the individual had neither an eligible spouse nor an eligible dependant, for the taxation year, 15% of the amount, if any, by which the adjusted net income of the individual for the taxation year exceeds $10,500, or
(b) if the individual had an eligible spouse or an eligible dependant, for the taxation year, 15% of the amount, if any, by which the total of the adjusted net incomes of the individual and, if applicable, of the eligible spouse, for the taxation year, exceeds $14,500.
(2) The descriptions of C and D in subsection 122.7(3) of the Act are replaced by the following:
C is the lesser of $462.50 and 25% of the amount, if any, by which the individual’s working income for the taxation year exceeds $1,150; and
D is
(a) if the individual had neither an eligible spouse nor an eligible dependant, for the taxation year, 15% of the amount, if any, by which the individual’s adjusted net income for the taxation year exceeds $16,667,
(b) if the individual had an eligible spouse for the taxation year who was not entitled to deduct an amount under subsection 118.3(1) for the taxation year, or had an eligible dependant for the taxation year, 15% of the amount, if any, by which the total of the adjusted net incomes of the individual and, if applicable, of the eligible spouse, for the taxation year, exceeds $25,700, or
(c) if the individual had an eligible spouse for the taxation year who was entitled to deduct an amount under subsection 118.3(1) for the taxation year, 7.5% of the amount, if any, by which the total of the adjusted net incomes of the individual and of the eligible spouse, for the taxation year, exceeds $25,700.
(3) Subsections (1) and (2) apply to the 2009 and subsequent taxation years.
14. (1) Paragraph 127.531(a) of the Act is replaced by the following:
(a) an amount deducted under subsection 118(1), (2) or (10) or 118.3(1) or any of sections 118.01 to 118.05 and 118.5 to 118.7 in computing the individual’s tax payable for the year under this Part; or
(2) Subsection (1) applies to the 2009 and subsequent taxation years.
15. (1) Clause 128(2)(e)(iii)(A) of the Act is replaced by the following:
(A) under any of sections 118 to 118.05, 118.2, 118.3, 118.5, 118.6, 118.8 and 118.9,
(2) Subsection (1) applies to the 2009 and subsequent taxation years.
C.R.C., c. 945
Income Tax Regulations
16. Section 7305 of the Income Tax Regulations is amended by striking out “and” at the end of paragraph (i) and by adding the following after paragraph (j):
(k) the 2007 calendar year are
(i) in Ontario, the Cities of Hamilton, Kawartha Lakes and Toronto, the Counties of Brant, Bruce, Dufferin, Elgin, Essex, Frontenac, Grey, Haldimand, Hastings, Huron, Lambton, Lennox and Addington, Middlesex, Northumberland, Norfolk, Oxford, Perth, Peterborough, Prince Edward, Simcoe and Wellington, the Municipality of Chatham-Kent, the Regional Municipalities of Durham, Halton, Niagara, Peel, Waterloo and York, the Territorial Districts of Algoma, Manitoulin and Thunder Bay and the United Counties of Leeds and Grenville,
(ii) in British Columbia, the Regional Districts of Central Kootenay, East Kootenay, Kootenay Boundary and Okanagan-Similkameen,
(iii) in Saskatchewan, the Rural Municipalities of Arlington, Auvergne, Bengough, Big Stick, Bone Creek, Carmichael, Coulee, Excel, Excelsior, Frontier, Glen Bain, Glen McPherson, Grassy Creek, Gull Lake, Happy Valley, Hart Butte, Lac Pelletier, Lake of the Rivers, Lawtonia, Lone Tree, Mankota, Maple Creek, Miry Creek, Morse, Old Post, Piapot, Pinto Creek, Pittville, Poplar Valley, Reno, Riverside, Saskatchewan Landing, Stonehenge, Swift Current, Val Marie, Waverley, Webb, Whiska Creek, White Valley, Willow Bunch, Wise Creek and Wood River, and
(iv) in Alberta, the Counties of Cardston, Cypress, Forty Mile, Lethbridge and Warner, the Municipal Districts of Pincher Creek, Ranchland, Taber and Willow Creek and the Municipality of Crowsnest Pass;
(l) the 2008 calendar year are
(i) in Manitoba, the Municipality of Killarney-Turtle Mountain and the Rural Municipalities of Albert, Arthur, Brenda, Cameron, Edward, Glenwood, Morton, Pipestone, Riverside, Sifton, Whitewater and Winchester,
(ii) in British Columbia, the Regional Districts of Central Kootenay, East Kootenay, Kootenay Boundary and Peace River,
(iii) in Saskatchewan, the Rural Municipalities of Argyle, Arlington, Auvergne, Baildon, Bengough, Benson, Bone Creek, Bratt’s Lake, Brokenshell, Browning, Caledonia, Cambria, Caron, Coalfields, Cymri, Elmsthorpe, Enniskillen, Estevan, Excel, Francis, Frontier, Glen Bain, Glen McPherson, Grassy Creek, Gravelbourg, Griffin, Hillsborough, Happy Valley, Hart Butte, Key West, Lac Pelletier, Lajord, Lake Alma, Lake Johnston, Lake of the Rivers, Laurier, Lomond, Lone Tree, Mankota, Marquis, Moose Creek, Moose Jaw, Mount Pleasant, Norton, Old Post, Pense, Pinto Creek, Poplar Valley, Redburn, Reciprocity, Rodgers, Scott, Shamrock, Sherwood, Souris Valley, Surprise Valley, Stonehenge, Storthoaks, Sutton, Tecumseh, Terrell, The Gap, Val Marie, Waverley, Wellington, Weyburn, Whiska Creek, White Valley, Willow Bunch, Wise Creek and Wood River, and
(iv) in Alberta, the Counties of Birch Hills, Clear Hills, Grande Prairie and Saddle Hills and the Municipal Districts of Fairview and Spirit River; and
(m) the 2009 calendar year are
(i) in British Columbia, the Census Subdivisions Cariboo D, E, G and K, Central Kootenay A to E, G, H, J and K, Central Okanagan, Central Okanagan J, Columbia-Shuswap C to F, Kootenay Boundary B to E, North Okanagan B and D to F, Okanagan-Similkameen A to H, Spallumcheen, Squamish-Lillooet A to C and Thompson-Nicola E (Bonaparte Plateau), I (Blue Sky Country), J (Copper Desert Country), L, M, N, O (Lower North Thompson) and P (Rivers and the Peaks), as these subdivisions were developed by Statistics Canada for the 2006 Census,
(ii) in Saskatchewan, the Rural Municipalities of Antelope Park, Auvergne, Battle River, Biggar, Bone Creek, Britannia, Buffalo, Canaan, Chaplin, Chesterfield, Clinworth, Coteau, Coulee, Cut Knife, Deer Forks, Eagle Creek, Eldon, Enfield, Excelsior, Eye Hill, Fertile Valley, Glen Bain, Glen McPherson, Glenside, Grandview, Grass Lake, Grassy Creek, Gravelbourg, Happyland, Harris, Heart’s Hill, Hillsdale, Kindersley, King George, Lacadena, Lac Pelletier, Lawtonia, Lone Tree, Loreburn, Manitou Lake, Mankota, Maple Bush, Mariposa, Marriott, Milden, Milton, Miry Creek, Monet, Montrose, Morse, Mountain View, Newcombe, Oakdale, Paynton, Perdue, Pinto Creek, Pittville, Pleasant Valley, Prairiedale, Progress, Reford, Riverside, Rosedale, Rosemount, Round Valley, Rudy, Saskatchewan Landing, Senlac, Shamrock, Snipe Lake, St. Andrews, Swift Current, Tramping Lake, Turtle River, Val Marie, Vanscoy, Victory, Waverley, Webb, Whiska Creek, Wilton, Winslow, Wise Creek and Wood River, and
(iii) in Alberta, the Cities of Calgary and Edmonton, the Counties of Athabasca, Barrhead, Beaver, Birch Hills, Brazeau, Camrose, Clear Hills, Clearwater, Flagstaff, Kneehill, Lac La Biche, Lacombe, Lac Ste. Anne, Lamont, Leduc, Minburn, Mountain View, Paintearth, Parkland, Ponoka, Red Deer, Rocky View, Smoky Lake, St. Paul, Starland, Stettler, Strathcona, Sturgeon, Thorhild, Two Hills, Vermilion River, Westlock, Wetaskiwin, Wheatland and Woodlands, Improvement District No. 13, the Municipal Districts of Acadia, Big Lakes, Bonnyville, Fairview, Greenview, Lesser Slave River, Northern Lights, Peace, Provost, Smoky River, Spirit River and Wainwright, Special Areas No. 2, 3 and 4 and the Town of Drumheller.
17. (1) The Regulations are amended by adding the following after section 7305.01:
7305.02 (1) For the purposes of subsection 80.3(4) of the Act, the following regions are prescribed regions of flood or excessive moisture:
(a) in respect of the 2008 calendar year, in Manitoba,
(i) the rural municipalities of Alonsa, Armstrong, Bifrost, Coldwell, Dauphin, Eriksdale, Ethelbert, Fisher, Gimli, Glenella, Grahamdale, Lakeview, Lawrence, McCreary, Mossey River, Mountain South, Ochre River, Rockwood, Siglunes, St. Andrews, St. Laurent, Ste. Rose and Woodlands, and
(ii) any reserve that is contiguous to a rural municipality referred to in subparagraph (i), or that is part of a series of contiguous reserves one of which is contiguous to a rural municipality referred to in subparagraph (i), of the bands designated as Dauphin River, Ebb and Flow, Fisher River, Kinonjeoshtegon First Nation, Lake Manitoba First Nation, Lake St. Martin, Little Saskatchewan, O-Chi-Chak-Ko-Sipi First Nation, Peguis, Pinaymootang First Nation, Sandy Bay and Skownan First Nation; and
(b) in respect of the 2009 calendar year, in Manitoba, the rural municipalities of Armstrong, Bifrost, Fisher and Gimli.
(2) For the purpose of this section, “band” and “reserve” have the same meaning as assigned by the Indian Act.
(2) Subsection (1) is deemed to have come into force on January 1, 2008.
PART 2
1997, c. 36
CUSTOMS TARIFF
Amendments to the Act
2009, c. 2, s. 122
18. Paragraph 133(c) of the Customs Tariff is replaced by the following:
(c) for the purposes of tariff item No. 9801.10.10, 9801.10.20, 9801.10.30, 9801.20.00, 9808.00.00 or 9810.00.00, prescribing conditions under which goods may be imported;
19. The Description of Goods of tariff item No. 9801.10.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “---Conveyances,” with a reference to “---Conveyances, not including trailers and semi-trailers of subheading 8716.31 or 8716.39,”.
20. The Description of Goods of tariff item No. 9801.10.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing
(a) the reference to “30 days” with a reference to “365 days”; and
(b) the reference to “The containers provided for in this tariff item may engage in the transportation of goods from one point in Canada to another point in Canada where: (a) that transportation is incidental to the international traffic of the goods; (b) the transportation does not occur outside the territorial limits of Canada; and (c) the container has not entered Canada for the purpose of an in-transit movement through Canada to a point outside of Canada” with a reference to “The containers provided for in this tariff item may engage in the transportation of goods from one point in Canada to another point in Canada where: (a) the transportation does not occur outside the territorial limits of Canada; and (b) the container has not entered Canada for the purpose of an in-transit movement through Canada to a point outside of Canada”.
21. The Description of Goods of tariff item No. 9897.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “9801.10.20” with a reference to “9801.10.20, 9801.10.30”.
22. Chapter 98 of the List of Tariff Provisions set out in the schedule to the Act is amended by adding, in numerical order, the tariff provision set out in the schedule to this Act.
23. The Description of Goods of tariff item No. 9993.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “9801.10.20” with a reference to “9801.10.20, 9801.10.30”.
Coordinating Amendments
Bill C-23
24. (1) Subsections (2) and (3) apply if Bill C-23, introduced in the 2nd session of the 40th Parliament and entitled the Canada–Colombia Free Trade Agreement Implementation Act (referred to in this section as the “other Act”), receives royal assent.
(2) If subsection 48(1) of the other Act comes into force before section 22 of this Act, tariff item No. 9801.10.30 in the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by
(a) adding in the column “Preferential Tariff / Initial Rate”, above the reference to “GPT: Free”, a reference to “COLT: Free”; and
(b) adding in the column “Preferential Tariff / Final Rate”, above the reference to “GPT: Free (A)”, a reference to “COLT: Free (A)”.
(3) If subsection 48(1) of the other Act comes into force on the same day as section 22 of this Act, then that section 22 is deemed to have come into force before that subsection 48(1).
Budget Implementation, 2009, No. 2 — Schedule
SCHEDULE
(Section 22)
| | | Most-Favoured-Nation Tariff | Preferential Tariff |
|---|
| | | | |
|---|
Tariff Item | Description of Goods | Initial Rate | Final Rate | Initial Rate | Final Rate |
|---|
| | | | | | |
|---|
| | | | | | |
|---|
9801.10.30 | ---Trailers and semi-trailers of subheading 8716.31 or | Free | Free (A) | UST: Free | UST: Free (A) |
| | 8716.39, on condition that they: | | | MT: Free | MT: Free (A) |
| | (a) are registered and licensed in a foreign country | | | MUST: Free | MUST: Free (A) |
| | and operated in Canada with a vehicle licence issued | | | CT: Free | CT: Free (A) |
| | by the appropriate provincial licensing authority; | | | CIAT: Free | CIAT: Free (A) |
| | (b) leave from and return to the foreign country | | | CRT: Free | CRT: Free (A) |
| | in the normal course of operation; | | | IT: Free | IT: Free (A) |
| | (c) are exported within 30 days of the date of | | | NT: Free | NT: Free (A) |
| | their importation or for an additional period not | | | SLT: Free | SLT: Free (A) |
| | exceeding 24 months where a customs officer is | | | PT: Free | PT: Free (A) |
| | satisfied that the exportation of the trailers or | | | GPT: Free | GPT: Free (A) |
| | semi-trailers is delayed because: | | | LDCT: Free | LDCT: Free (A) |
| | (i) of adverse weather conditions; | | | CCCT: Free | CCCT: Free (A) |
| | (ii) the trailers or semi-trailers are being | | | AUT: N/A | AUT: N/A |
| | equipped, reconditioned, reconstructed, | | | NZT: N/A | NZT: N/A |
| | refurbished or repaired; | | | | |
| | (iii) the trailers or semi-trailers have a major equipment breakdown; | | | | |
| | (iv) the trailers or semi-trailers are detained under an order of a Canadian court, or under an Act of Parliament or the legislature of a province or any regulation made thereunder; or | | | | |
| | (v) the delivery of the goods to be loaded on or in the trailer or semi-trailer is delayed. | | | | |
| | The trailers and semi-trailers provided for in this tariff item may engage in the transportation of goods from one point in Canada to another point in Canada where: | | | | |
| | (a) that transportation is incidental to the international traffic of the goods; | | | | |
| | (b) the transportation does not occur outside the territorial limits of Canada; and | | | | |
| | (c) the trailer or semi-trailer has not entered Canada for the purpose of an in-transit movement through Canada to a point outside of Canada | | | | |