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Archived - Amendments to the Excise Tax Act, the Excise Act, 2001 and Related Acts and the Air Travellers Security Charge Act
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Explanatory Notes
Published by
The Honourable James M. Flaherty, P.C., M.P.
Minister of Finance
November 2006
PDF Version - [513 KB]
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Related documents:
- New Measures to Increase Fairness and Efficiency of the Sales Tax System
(News Release 2006-073) - Notice of Ways and Means Motion to introduce an Act to amend the Excise Tax Act, the Excise Act, 2001 and the Air Travellers Security Charge Act and to make related amendments to other Acts
Table of Contents
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| Clause in Legislation | Section of the Act Amended | Topic | ||
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| Preface | ||||
| 1 | Short-Title | |||
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| Part 1 Amendments to the Excise Tax Act |
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| Amendments in Respect of the Goods and Services Tax/Harmonized Sales Tax | ||||
| 2 | 123 | Definitions | ||
| 3 | 128 | Closely Related Corporation | ||
| 4 | 129.1 | Supply by Small Supplier Division | ||
| 5 | 150 | Election for Exempt Supplies | ||
| 6 | 156 | Election for Closely Related Persons | ||
| 7 & 8 | 165 & 165.1 | Supply of Right to Use Coin-Operated Device | ||
| 9 | 167.11 | Supply to Authorized Foreign Bank | ||
| 10 | 176 | Acquisition of Used Returnable Containers | ||
| 11 | 177 | Agents | ||
| 12 | 178.7 | Meaning of "Specified Service" by a Charity | ||
| 13 | 178.8 | Import Arrangements | ||
| 14 | 193 | Sale of Real Property | ||
| 15 | 201 | Value of Passenger Vehicle | ||
| 16 | 202 | Improvement to Passenger Vehicle | ||
| 17 | 205 | Acquisition of Assets | ||
| 18 | 215.1 | Abatement or Refund of Tax as if it were Duty | ||
| 19 | 216 | Determinations, Appeals and Refunds in relation to Tax under Division III | ||
| 20 | 217 | Definition "imported taxable supply" | ||
| 21 | 220.01 | Definitions | ||
| 22 | 220.05 | Tax in Participating Province | ||
| 23 | 220.07 | Value of Goods | ||
| 24 | 220.09 | Exception for Specified Motor Vehicle | ||
| 25 | 221.1 | Export Trading House Certificate | ||
| 26 | 225.1 | Net Tax Calculation for Charities | ||
| 27 | 225.2 | Selected Listed Financial Institution Election | ||
| 28 | 226 | Returnable Containers | ||
| 29 | 226.01 | Non-application of Exemption | ||
| 30 | 226.1 | Deduction for Charity | ||
| 31 | 231 | Bad Debts - Deduction from Net Tax | ||
| 32 | 235 | Net Tax Where Passenger Vehicle Leased | ||
| 33 | 240 | Registration Permitted | ||
| 34 | 252.1 | Accommodation Rebate | ||
| 35 | 252.2 | Restriction | ||
| 36 | 252.4 | Rebate Paid by Supplier | ||
| 37 | 254 | Nova Scotia First-Time Homebuyers’ HST Rebate | ||
| 38 | 254.1 | Nova Scotia First-Time Homebuyers’ HST Rebate for Building Only | ||
| 39 | 255 | Nova Scotia Cooperative Housing Rebate | ||
| 40 | 256 | New Housing Rebate for Owner-built Homes | ||
| 41 | 257 | Non-registrant Sale of Real Property | ||
| 42 | 258.1 | Rebate for Qualifying Motor Vehicle | ||
| 43 | 258.2 | Rebate for Modification Services | ||
| 44 | 259 | Public Service Body Rebate | ||
| 45 | 263.2 | Rebates in Respect of Beverages in Returnable Containers | ||
| 46 | 281.1 | Waiver or Cancellation of Interest or Penalties | ||
| 47 | 289 | Requirement to Provide Documents or Information | ||
| 48 | 295 | Disclosure of Personal Information | ||
| 49 | 303 | Exception for Extension of Time by Minister | ||
| 50 | 308 | Provision of Document to the Court | ||
| 51 | 328 | Offences re Confidential Information | ||
| 52 | V/II/1 | Definitions | ||
| 53 | V/II/7 | Speech-language Pathology Services | ||
| 54 | V/II/7.2 | Social Workers’ Services | ||
| 55 | V/V.1/1 | Goods Supplied by a Charity in Conjunction with Real Property | ||
| 56 | V/VI/20 | Supplies by Government, Municipality, etc. | ||
| 57 | VI/I/2 | Prescription Drugs and Biologicals | ||
| 58 | VI/IV/3 | Sales of Industrial Hemp Seeds and Straw | ||
| 59 | VII/6 | Importations of Industrial Hemp Seed or Straw | ||
| 60 | VII/8.3 | Imported Goods Relieved Under Exporters of Processing Services Program | ||
| 61 | VII/12 | Importations of Industrial Hemp Seed or Straw | ||
| 62 | X/I/22 | Goods Brought into a Participating Province | ||
| 63 | Various | Replacing "(GST)" with "(GST/HST)" | ||
| Amendments in Respect of Excise Taxes | ||||
| 64 | 2 | Interpretation | ||
| 65 | 88 | Waiver or Cancellation of Interest or Penalty | ||
| 66 | 99 | Provision of Documents May be Required | ||
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| Part 2 Amendments in Respect of Excise Duty on Alcohol and Tobacco Products |
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| Excise Act, 2001 | ||||
| 67 | 2 | Definitions | ||
| 68 | 14 | Licences | ||
| 69 | 17 | Alcohol Registration | ||
| 70 | 19 | Issuance of Excise Warehouse Licence | ||
| 71 | 20 | Issuance of Special Excise Warehouse Licence | ||
| 72 | 21 | Return of Tobacco | ||
| 73 | 24.1 | Licences and Registrations not Statutory Instruments | ||
| 74 | 25 | Exception Ä Manufacturing for Personal Use | ||
| 75 | 28 | Unlawful Removal from Premises of Tobacco Licensee | ||
| 76 | 28.1 | Unlawful Removal from Premises of Tobacco Dealer | ||
| 77 | 30 | Selling, etc., Unstamped Raw Leaf Tobacco | ||
| 78 | 31 | Exceptions to Sections 26 and 30 | ||
| 79 | 32 | Unlawful Possession or Sale of Tobacco Products | ||
| 80 | 35 | Packaging and Stamping of Imported Tobacco | ||
| 81 | 37 | Unstamped Products to be Warehoused | ||
| 82 | 38 | No Warehousing or Delivery of Tobacco Without Markings | ||
| 83 | 41 | Importation for Re-working or Destruction | ||
| 84 | 46 | Duty Relieved Ä Raw Leaf Tobacco | ||
| 85 | 50 | Prohibition on Removal from an Excise Warehouse | ||
| 86 | 51 | Removal of Imported Tobacco | ||
| 87 | 52 | Restriction Ä Special Excise Warehouse | ||
| 88 | 59.1 | Importations Involving a Provincial Authority | ||
| 89 | 60 | Prohibition Ä Production and Packaging of Spirits | ||
| 90 | 61 | Prohibition Ä Possession of Still | ||
| 91 | 62.1 | Prohibition Ä Fortification of Wine | ||
| 92 | 66 | Application Ä In-Transit and Transhipped Alcohol | ||
| 93 | 70 | Prohibition Ä Possession of Bulk Alcohol | ||
| 94 | 73 | Restriction Ä Licensed User | ||
| 95 | 74 & 75 | Disposal and Importation of Bulk Alcohol | ||
| 96 | 88 | Prohibition Ä Possession of Non-Duty-Paid Packaged Alcohol | ||
| 97 | 93.1 & 93.2 | Restricted Formulations | ||
| 98 | 117.1 | Responsibility for Wine Ceases | ||
| 99 | 131 to 131.2 | Production of Spirits Using Wine | ||
| 100 | 135 | Wine Produced for Personal Use and by Small Producers | ||
| 101 | 136 | Removals of Wine for Consignment Sales | ||
| 102 | 138 | Duty Payable on Unaccounted Packaged Wine | ||
| 103 | 145 | Duty not Payable – Packaged Alcohol | ||
| 104 | 147 | Duty not Payable – Wine Samples | ||
| 105 | 151 | Restriction on Removal from Excise Warehouse | ||
| 106 | 153.1 | Return of Non-Duty-Paid Wine | ||
| 107 | 160 | Filing by Licensee | ||
| 108 | 173 | Ten-Year Limitation Period on Waiving or Reducing Interest | ||
| 109 | 177 | Restriction on Refunds | ||
| 110 | 181.1 | Destroyed Imported Manufactured Tobacco | ||
| 111 | 188 | Limitation on Refunding Overpayments; Limitation | ||
| 112 | 189 | Restriction on Refunds | ||
| 113 | 196 | Extension of Time by Minister | ||
| 114 | 197 | Extension of Time to Appeal Assessment | ||
| 115 | 199 | Extension of Time to Appeal to Tax Court of Canada | ||
| 116 | 208 | Requirement to Provide Records or Information | ||
| 117 | 211 | Disclosure of Personal Information | ||
| 118 | 217 | Punishment for Certain Alcohol Offences | ||
| 119 | 218 | Punishment for More Serious Alcohol Offences | ||
| 120 | 221 | Offence – Confidential Information | ||
| 121 | 234 | Contravention of Section 38, 40, 41, 49, 61, 62.1, 99, 149 or 151 | ||
| 122 | 236 | Diversion of Black Stock Tobacco | ||
| 123 | 237 | Diversion of Non-Duty-Paid Alcohol | ||
| 124 | 243 & 243.1 | Certain Contraventions Involving Alcohol | ||
| 125 | 247.1 | Unauthorized Possession, etc. of Restricted Formulation | ||
| 126 | 255.1 | Waiving or Reducing Failure to File Penalty | ||
| 127 | 264 | Certain Things not to be Returned | ||
| 128 | 266 | Dealing with Things Seized | ||
| 129 | 297 | Definition "common-law partner" | ||
| 130 | 304 | Regulations – Governor in Council | ||
| 131 | 315.1 | Application of Regulations made under the Excise Act | ||
| 132 | 316.1 | Refund for Re-worked or Destroyed Tobacco Product | ||
| 133 | 317.1 | Imported Tobacco Delivered to Duty Free Shop before Implementation Date | ||
| Access to Information Act | ||||
| 134 | Sched. II | Statutory Prohibitions against Disclosure | ||
| Customs Act | ||||
| 135 | 2 | Interpretation | ||
| 136 | 97.25 | Sale of Detained Goods | ||
| 137 | 117 | No Return of Certain Goods | ||
| 138 | 119.1 | Dealing with Goods Seized | ||
| 139 | 142 | Disposal of Things Abandoned or Forfeit | ||
| 140 | 142.1 | Dealing with Abandoned or Forfeited Alcohol, etc. | ||
| 141 | 164 | Regulations | ||
| Customs Tariff | ||||
| 142 | 21 | Definitions – "Beer", "Wine", "Utilisateur Agréé" | ||
| Excise Tax Act | ||||
| 143 | 215 | Value of Goods | ||
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| Part 3 Amendments to the Air Travellers Security Charge Act |
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| 144 | 2 | Definitions | ||
| 145 | 11 | Exceptions | ||
| 146 | 30 | Waiving or Reducing Interest | ||
| 147 | 44 | Extension of Time by Minister | ||
| 148 | 45 | When Application to be Granted | ||
| 149 | 47 | When Order to be Made | ||
| 150 | 52 | Appeals | ||
| 151 | 55 | Waiving or Cancelling Penalties | ||
| 152 | 84 | Regulations | ||
| 153-156 | Schedule | Listed Airports | ||
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| Part 4 Coordinating Amendment |
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| 157 | EA, 2001, 88 | Bill C-28 (Budget Implementation Act, 2006, No. 2) | ||
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