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

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Table of Contents


Clause in Legislation Section of the Act Amended Topic

Preface    
1   Short-Title

Part 1
Amendments to the Excise Tax Act
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

Part 2
Amendments in Respect of Excise Duty on Alcohol and Tobacco Products
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

Part 3
Amendments to the Air Travellers Security Charge Act
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

Part 4
Coordinating Amendment
157 EA, 2001, 88 Bill C-28 (Budget Implementation Act, 2006, No. 2)