Notice of Ways and Means Motion to implement certain provisions of the budget tabled in Parliament on March 29, 2012 and other measures

MINISTER OF FINANCE

That it is expedient to implement certain provisions of the budget tabled in Parliament on March 29, 2012 and other measures as follows:
SHORT TITLE
Short title
   1.  This Act may be cited as the Jobs, Growth and Long-term Prosperity Act.
PART 1
AMENDMENTS TO THE INCOME TAX ACT, A RELATED ACT AND THE INCOME TAX REGULATIONS
R.S., c. 1 (5th Supp.)
Income Tax Act
   2.  (1)  Subsection 76(5) of the Income Tax Act is replaced by the following:
Definitions of certain expressions
(5)  In subsection (4), the expressions “cash purchase ticket”, “operator”, “primary elevator” and “process elevator” have the meanings assigned by the Canada Grain Act, and “grain” means wheat, oats, barley, rye, flaxseed, rapeseed and canola produced in Canada.
  
(2)  Subsection (1) applies in respect of cash purchase tickets and other forms of settlement issued to a taxpayer after December 14, 2011.
  
   3.  (1)  Paragraph 81(1)(n) of the Act is replaced by the following:
Governor General
(n)  income from the office of Governor General of Canada, other than salary under the Governor General’s Act;
(2)  Subsection (1) applies to the 2013 and subsequent taxation years.
   4.  (1)  Paragraph (a) of the definition “eligible dividend” in subsection 89(1) of the Act is replaced by the following:
(a)  an amount that is equal to the portion of a taxable dividend that is received by a person resident in Canada, paid by a corporation resident in Canada and designated under subsection (14) to be an eligible dividend, and
(2)  Subsection 89(14) of the Act is replaced by the following:
Dividend designation
(14)  A corporation designates a portion of a dividend it pays at any time to be an eligible dividend by notifying in writing at that time each person or partnership to whom the dividend is paid that the portion of the dividend is an eligible dividend.
  
Late designation
(14.1)  If, in the opinion of the Minister, the circumstances are such that it would be just and equitable to permit a designation under subsection (14) to be made before the day that is three years after the day on which the designation was required to be made, the designation is deemed to have been made at the time the designation was required to be made.
  
(3)  Subsections (1) and (2) apply to dividends paid after March 28, 2012.
   5.  (1)  Paragraph (a) of the definition “flow-through mining expenditure” in subsection 127(9) of the Act is replaced by the following:
(a)  that is a Canadian exploration expense incurred by a corporation after March 2012 and before 2014 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2014) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition “mineral resource” in subsection 248(1),
(2)  Paragraphs (c) and (d) of the definition “flow-through mining expenditure” in subsection 127(9) of the Act are replaced by the following:
(c)  an amount in respect of which is renounced in accordance with subsection 66(12.6) by the corporation to the taxpayer (or a partnership of which the taxpayer is a member) under an agreement described in that subsection and made after March 2012 and before April 2013, and
(d)  that is not an expense that was renounced under subsection 66(12.6) to the corporation (or a partnership of which the corporation is a member), unless that renunciation was under an agreement described in that subsection and made after March 2012 and before April 2013;
(3)  Subsections (1) and (2) apply to expenses renounced under a flow-through share agreement made after March 2012.
   6.  (1)  Clause (a)(ii)(B) of the definition “disability savings plan” in subsection 146.4(1) of the Act is replaced by the following:
(B)  an entity that, at the time the arrangement is entered into, is a qualifying person described in paragraph (a) or (b) of the definition “qualifying person” in relation to the beneficiary,
(B.1)  if the arrangement is entered into before 2017, a qualifying family member in relation to the beneficiary who, at the time the arrangement is entered into, is a qualifying person in relation to the beneficiary,
(B.2)  a qualifying family member in relation to the beneficiary who, at the time the arrangement is entered into, is not a qualifying person in relation to the beneficiary but is a holder of another arrangement that is a registered disability savings plan of the beneficiary, and
(2)  The definition “qualifying person” in subsection 146.4(1) of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b):
(c)  other than for the purposes of subparagraph (4)(b)(iv), an individual who is a qualifying family member in relation to the beneficiary if
(i)  at or before that time, the beneficiary has attained the age of majority and is not a beneficiary under a disability savings plan,
(ii)  at that time, no entity described in subparagraph (a)(ii) or (iii) is legally authorized to act on behalf of the beneficiary, and
(iii)  in the issuer’s opinion after reasonable inquiry, the beneficiary’s contractual competence to enter into a disability savings plan at that time is in doubt.
(3)  Subsection 146.4(1) of the Act is amended by adding the following in alphabetical order:
“qualifying family member”
« membre de la famille admissible »
“qualifying family member”, in relation to a beneficiary of a disability savings plan, at any time, means an individual who, at that time, is
(a)  a legal parent of the beneficiary; or
(b)  a spouse or common-law partner of the beneficiary who is not living separate and apart from the beneficiary by reason of a breakdown of their marriage or common-law partnership.
(4)  Section 146.4 of the Act is amended by adding the following after subsection (1.4):
Beneficiary replacing holder
(1.5)  Any holder of a disability savings plan who is a qualifying person in relation to the beneficiary under the plan solely because of paragraph (c) of the definition “qualifying person” in subsection (1) ceases to be a holder of the plan and the beneficiary becomes the holder of the plan if
(a)  the beneficiary is determined to be contractually competent by a competent tribunal or other authority under the laws of a province or, in the issuer’s opinion after reasonable inquiry, the beneficiary’s contractual competence to enter into a disability savings plan is no longer in doubt; and
(b)  the beneficiary notifies the issuer that the beneficiary chooses to become the holder of the plan.
  
Entity replacing holder
(1.6)  If an entity described in subparagraph (a)(ii) or (iii) of the definition “qualifying person” in subsection (1) is appointed in respect of a beneficiary of a disability savings plan and a holder of the plan is a qualifying person solely because of paragraph (c) of that definition,
(a)  the entity shall notify the issuer without delay of the entity’s appointment;
(b)  the holder of the plan ceases to be a holder of the plan; and
(c)  the entity becomes the holder of the plan.
  
Rules applicable in case of dispute
(1.7)  If a dispute arises as a result of an issuer’s acceptance of a qualifying family member who is a qualifying person solely because of paragraph (c) of the definition “qualifying person” in subsection (1) as a holder of a disability savings plan, from the time the dispute arises until the time that the dispute is resolved or an entity becomes the holder of the plan under subsection (1.5) or (1.6), the holder of the plan shall use their best efforts to avoid any reduction in the fair market value of the property held by the plan trust, having regard to the reasonable needs of the beneficiary under the plan.
  
(5)  Subsection 146.4(13) of the Act is amended by striking out “and” at the end of paragraph (c), by adding “and” at the end of paragraph (d) and by adding the following after paragraph (d):
(e)  if the issuer enters into the plan with a qualifying family member who is a qualifying person solely because of paragraph (c) of the definition “qualifying person” in subsection (1),
(i)  so notify the beneficiary under the plan without delay in writing and include in the notification information setting out the circumstances in which the holder of the plan may be replaced under subsection (1.5) or (1.6), and
(ii)  collect and use any information provided by the holder of the plan that is relevant to the administration and operation of the plan.
(6)  Section 146.4 of the Act is amended by adding the following after subsection (13):
Issuer’s liability
(14)  If, after reasonable inquiry, an issuer of a disability savings plan is of the opinion that an individual’s contractual competence to enter into a disability savings plan is in doubt, no action lies against the issuer for entering into a plan, under which the individual is the beneficiary, with a qualifying family member who is a qualifying person in relation to the beneficiary solely because of paragraph (c) of the definition “qualifying person” in subsection (1).
  
   7.  (1)  The definition “charitable purposes” in subsection 149.1(1) of the Act is replaced by the following:
“charitable purposes”
« fins de bienfaisance »
“charitable purposes” includes the disbursement of funds to a qualified donee, other than a gift the making of which is a political activity;
(2)  Subparagraph (a)(v) of the definition “qualified donee” in subsection 149.1(1) of the Act is replaced by the following:
(v)  a foreign organization that has applied to the Minister for registration under subsection (26),
(3)  Subsection 149.1(1) of the Act is amended by adding the following in alphabetical order:
“political activity”
« activité politique »
“political activity” includes the making of a gift to a qualified donee if it can reasonably be considered that a purpose of the gift is to support the political activities of the qualified donee;
(4)  Paragraphs 149.1(6)(b) and (c) of the Act are replaced by the following:
(b)  it disburses income to qualified donees, other than income disbursed by way of a gift the making of which is a political activity, if the total amount of the charitable organization’s income that is disbursed to qualified donees in a taxation year does not exceed 50% of its income for the year; or
(c)  it disburses income to a registered charity that the Minister has designated in writing as a charity associated with it, other than income disbursed by way of a gift the making of which is a political activity.
(5)  Subsection 149.1(10) of the Act is replaced by the following:
Deemed charitable activity
(10)  An amount paid by a charitable organization to a qualified donee that is not paid out of the income of the charitable organization is deemed to be a devotion of a resource of the charitable organization to a charitable activity carried on by it, unless the amount paid is a gift the making of which is a political activity.
  
(6)  Section 149.1 of the Act is amended by adding the following after subsection (25):
Foreign charitable organizations
(26)  For the purposes of subparagraph (a)(v) of the definition “qualified donee” in subsection (1), the Minister may register, in consultation with the Minister of Finance, a foreign organization for a 24-month period that includes the time at which Her Majesty in right of Canada has made a gift to the foreign organization, if
(a)  the foreign organization is a charitable organization that is not resident in Canada; and
(b)  the Minister is satisfied that the foreign organization is
(i)  carrying on relief activities in response to a disaster,
(ii)  providing urgent humanitarian aid, or
(iii)  carrying on activities in the national interest of Canada.
  
(7)  Subsections (2) and (6) come into force on the later of the day on which this Act receives royal assent and January 1, 2013, except that subparagraph (a)(v) of the definition “qualified donee” in subsection 149.1(1) of the Act, as enacted by subsection (2), and subsection 149.1(26) of the Act, as enacted by subsection (6), do not apply in respect of registrations of charitable organizations outside Canada made before the later of those days.
   8.  Subsection 150(2) of the Act is replaced by the following:
Demands for returns
(2)  Every person, whether or not the person is liable to pay tax under this Part for a taxation year and whether or not a return has been filed under subsection (1) or (3), shall, on demand sent by the Minister, file, within such reasonable time stipulated in the demand, with the Minister in prescribed form and containing prescribed information a return of the income for the taxation year designated in the demand.
  
   9.  (1)  Section 150.1 of the Act is amended by adding the following after subsection (2.1):
Definition of “tax preparer”
(2.2)  In this section and subsection 162(7.3), “tax preparer”, for a calendar year, means a person or partnership who, in the year, accepts consideration to prepare more than 10 returns of income of corporations or more than 10 returns of income of individuals (other than trusts), but does not include an employee who prepares returns of income in the course of performing their duties of employment.
  
Electronic filing — tax preparer
(2.3)  A tax preparer shall file any return of income prepared by the tax preparer for consideration by way of electronic filing, except that 10 of the returns of corporations and 10 of the returns of individuals may be filed other than by way of electronic filing.
  
Exceptions
(2.4)  Subsection (2.3) does not apply to a tax preparer for a calendar year in respect of a return of income
(a)  of a type for which the tax preparer has applied to the Minister for authority to file by way of electronic filing for the year and for which that authority has not been granted because the tax preparer does not meet the criteria referred to in subsection (2);
(b)  of a corporation described in any of paragraphs 205.1(2)(a) to (c) of the Income Tax Regulations; or
(c)  of a type that the Minister does not accept by way of electronic filing.
  
(2)  Subsection (1) applies in respect of returns of income for the 2012 and subsequent taxation years that are filed after 2012.
   10.  Section 152 of the Act is amended by adding the following after subsection (1.8):
Waiver of determination limitation period
(1.9)  A waiver in respect of the period during which the Minister may make a determination under subsection (1.4) in respect of a partnership for a fiscal period may be made by one member of the partnership if that member is
(a)  designated for that purpose in the information return made under section 229 of the Income Tax Regulations for the fiscal period; or
(b)  otherwise expressly authorized by the partnership to so act.
  
   11.  Subsection 161(5) of the Act is repealed.
   12.  (1)  Paragraph 162(2)(b) of the English version of the Act is replaced by the following:
(b)  to whom a demand for a return for the year has been sent under subsection 150(2), and
(2)  Section 162 of the Act is amended by adding the following after subsection (7.2):
Failure to file in appropriate manner — tax preparer
(7.3)  Every tax preparer who fails to file a return of income as required by subsection 150.1(2.3) is liable to a penalty equal to
(a)  $25 for each such failure in respect of a return of an individual; and
(b)  $100 for each such failure in respect of a return of a corporation.
  
(3)  Subsection 162(8.1) of the Act is replaced by the following:
Rules — partnership liable to a penalty
(8.1)  If a partnership is liable to a penalty under any of subsections (5) to (7.1), (7.3), (8) and (10), then sections 152, 158 to 160.1, 161 and 164 to 167 and Division J apply, with any modifications that the circumstances require, to the penalty as if the partnership were a corporation.
  
(4)  Subsections (2) and (3) come into force, or are deemed to have come into force, on January 1, 2013.
   13.  (1)  Subsection 188.2(2) of the Act is amended by striking out “or” at the end of paragraph (c) and by adding the following after paragraph (d):
(e)  in the case of a registered charity that is a charitable foundation, if the foundation devotes resources to political activities that are not considered under subsection 149.1(6.1) to be devoted to charitable purposes;
(f)  in the case of a registered charity that is a charitable organization, if the organization devotes resources to political activities that are not considered under subsection 149.1(6.2) to be devoted to charitable activities; or
(g)  in the case of a registered Canadian amateur athletic association, if the association devotes resources to political activities that are not considered under subsection 149.1(6.201) to be devoted to its exclusive purpose and exclusive function.
(2)  Section 188.2 of the Act is amended by adding the following after subsection (2):
Suspension – failure to report
(2.1)  If a registered charity or a registered Canadian amateur athletic association fails to report information that is required to be included in a return filed under subsection 149.1(14), the Minister may give notice by registered mail to the charity or association that its authority to issue an official receipt referred to in Part XXXV of the Income Tax Regulations is suspended from the day that is seven days after the day on which the notice is mailed until such time as the Minister notifies the charity or association that the Minister has received the required information in prescribed form.
  
(3)  The portion of subsection 188.2(3) of the Act before paragraph (a) is replaced by the following:
Effect of suspension
(3)  If the Minister has issued a notice to a qualified donee under any of subsections (1) to (2.1), subject to subsection (4),
  
(4)  Subsection 188.2(4) of the Act is replaced by the following:
Application for postponement
(4)  If a notice of objection to a suspension under any of subsections (1) to (2.1) has been filed by a qualified donee, the qualified donee may file an application to the Tax Court of Canada for a postponement of that portion of the period of suspension that has not elapsed until the time determined by the Court.
  
   14.  Paragraph 227(10)(b) of the Act is replaced by the following:
(b)  subsection 237.1(7.4) or (7.5) by a person or partnership,
   15.  (1)  Subsection 237.1(4) of the Act is replaced by the following:
Sales prohibited
(4)  A person may, at any time, whether as a principal or an agent, sell or issue, or accept consideration in respect of, a tax shelter only if
(a)  the Minister has issued before that time an identification number for the tax shelter; and
(b)  that time is before 2014.
  
(2)  Paragraph 237.1(4)(b) of the Act, as enacted by subsection (1), is replaced by the following:
(b)  that time is during the calendar year designated by the Minister as being applicable to the identification number.
(3)  Paragraph 237.1(7.4)(b) of the Act is replaced by the following:
(b)  25% of the greater of
(i)  the total of all amounts each of which is the consideration received or receivable from a person in respect of the tax shelter before the correct information is filed with the Minister or the identification number is issued, as the case may be, and
(ii)  the total of all amounts each of which is an amount stated or represented to be the value of property that a particular person who acquires or otherwise invests in the tax shelter could donate to a qualified donee, if the tax shelter is a gifting arrangement and consideration has been received or is receivable from the particular person in respect of the tax shelter before the correct information is filed with the Minister or the identification number is issued, as the case may be.
(4)  Section 237.1 of the Act is amended by adding the following after subsection (7.4):
Penalty
(7.5)  Every person who is required under subsection (7) to file an information return and who fails to comply with a demand under section 233 to file the return, or to report in the return information required under paragraph (7)(a) or (b), is liable to a penalty equal to 25% of the greater of
(a)  the total of all amounts each of which is the consideration received or receivable by the person in respect of the tax shelter from a particular person in respect of whom information required under paragraph (7)(a) or (b) had not been reported at or before the time that the demand was issued or the return was filed, as the case may be, and
(b)  if the tax shelter is a gifting arrangement, the total of all amounts each of which is an amount stated or represented to be the value of property that the particular person could donate to a qualified donee.
  
(5)  Subsection (1) is deemed to have come into force on March 29, 2012.
(6)  Subsection (2) applies in respect of any tax shelter for which an application for an identification number has been made after March 28, 2012.
(7)  Subsection (3) applies in respect of any application for an identification number made, any sale or issuance of a tax shelter made and any consideration in respect of a tax shelter accepted, on or after the day on which this Act receives royal assent.
(8)  Subsection (4) applies in respect of any demand made, and any information return filed, on or after the day on which this Act receives royal assent.
R.S., c. G-9
Governor General’s Act
1990, c. 5, s. 1
   16.  Subsection 4(1) of the Governor General’s Act is replaced by the following:
Salary
   4.  (1)  There shall be payable to the Governor General for the 12-month period beginning on January 1, 2013 a salary of $270,602.
1990, c. 5, s. 2
   17.  (1)  The portion of subsection 4.1(1) of the Act before paragraph (a) is replaced by the following:
Annual adjustment of salary
   4.1  (1)  For the 12-month period beginning on January 1, 2014 and for each 12-month period after that, the Governor General’s salary shall be the amount obtained by multiplying
1994, c. 18, s. 8
(2)  Subsections 4.1(4) and (5) of the Act are repealed.
C.R.C., c. 945
Income Tax Regulations
   18.  (1)  Section 5700 of the Income Tax Regulations is amended by adding the following after paragraph (s):
(s.1)  blood coagulation monitor, including disposable peripherals, for use by an individual who requires anti-coagulation therapy;
(2)  Subsection (1) applies to expenses incurred after 2011.
PART 2
MEASURES RELATING TO SALES AND EXCISE TAXES
R.S., c. E-15
Excise Tax Act
2006, c. 4, s. 127(1)
   19.  Subsection 79(4) of the Excise Tax Act is replaced by the following:
Demand for return
(4)  The Minister may, on demand sent by the Minister, require a person to file, within any reasonable time stipulated in the demand, a return under this Act for any period designated in the demand.
  
2009, c. 32, s. 2(4)
   20.  (1)  Paragraph (b) of the definition “harmonization date” in subsection 123(1) of the Act is replaced by the following:
(b)  July 1, 2010 in the case of Ontario, and
(2)  Subsection (1) comes into force, or is deemed to have come into force, on April 1, 2013, except that for the purposes of subsection 256.21(7) of the Act paragraph (b) of the definition “harmonization date” in subsection 123(1) of the Act, as enacted by subsection (1), is to be read before July 2, 2014 as follows:
(b)  July 1, 2010 in the case of Ontario or British Columbia, and
1997, c.10, s. 198(1)
   21.  (1)  Subsections 212.1(2) to (4) of the Act are replaced by the following:
Tax in participating province
(2)  Subject to this Part, every person that is liable under the Customs Act to pay duty on imported goods, or would be so liable if the goods were subject to duty, shall pay to Her Majesty in right of Canada, in addition to the tax imposed by section 212, a tax on the goods calculated at the tax rate for a participating province on the value of the goods if
(a)  the goods are prescribed goods imported at a place in the participating province; or
(b)  the goods are not prescribed for the purposes of paragraph (a) and the person is resident in the participating province.
  
Exception
(3)  Paragraph (2)(b) does not apply to goods that are accounted for as commercial goods under section 32 of the Customs Act, specified motor vehicles or a mobile home or a floating home that has been used or occupied in Canada by any individual.
  
Application in offshore areas
(4)  Paragraph (2)(b) does not apply to goods imported by or on behalf of a person that is resident in the Nova Scotia offshore area or the Newfoundland offshore area unless the goods are imported for consumption, use or supply in the course of an offshore activity or the person is also resident in a participating province that is not an offshore area.
  
(2)  Subsection (1) applies to goods imported on or after June 1, 2012.
   22.  (1)  Subsection 259.1(1) of the Act is amended by adding the following in alphabetical order:
“specified property”
« bien déterminé »
“specified property” means
(a)  a printed book or an update of such a book;
(b)  an audio recording all or substantially all of which is a spoken reading of a printed book; or
(c)  a bound or unbound printed version of scripture of any religion.
1997, c. 10, s. 69.1(1)
(2)  Subsection 259.1(2) of the Act is replaced by the following:
Rebate for printed books, etc.
(2)  The Minister shall, subject to subsection (3), pay a rebate to a person that is, on the last day of a claim period of the person or of the person’s fiscal year that includes that claim period, a specified person equal to the amount of tax under subsection 165(1) or section 212 that became payable in the claim period by the person in respect of the acquisition or importation of specified property if
(a)  in the case of a specified person described in paragraph (f) of the definition “specified person” in subsection (1), the person acquires or imports the specified property otherwise than for the purpose of supply by way of sale for consideration; and
(b)  in any other case, the person acquires or imports the specified property otherwise than for the purpose of supply by way of sale.
  
(3)  Subsections (1) and (2) apply to acquisitions and importations of property in respect of which tax becomes payable after March 29, 2012.
2009, c. 32, s. 32(1)
   23.  (1)  Section 261.2 of the Act is replaced by the following:
Rebate in respect of goods imported at a place in a province
   261.2  If a person that is resident in a particular participating province pays tax under subsection 212.1(2) in respect of property described in paragraph 212.1(2)(b) that the person imports at a place in another province for consumption or use exclusively in any province (other than the particular participating province) and if prescribed conditions are satisfied, the Minister shall, subject to section 261.4, pay a rebate to the person equal to the amount determined in prescribed manner.
(2)  Subsection (1) applies to property imported on or after June 1, 2012.
1990, c. 45, s. 12(1)
   24.  Section 282 of the Act is replaced by the following:
Demand for return
   282.  The Minister may, on demand sent by the Minister, require any person to file, within any reasonable time stipulated in the demand, a return under this Part for any period or transaction designated in the demand.
   25.  (1)  Schedule I to the Act is amended by adding the following before section 6:
1.    The following definitions apply in this Schedule.
“commercial goods” has the same meaning as in subsection 212.1(1) of the Act.
“qualifying data” means fuel consumption data, in respect of automobiles described in the portion of subsection 6(1) before paragraph (a), that is
(a)    if the fuel consumption data under the EnerGuide mark is based on a test method composed of two — but not five — test cycles, data published by the Government of Canada under the EnerGuide mark in respect of those automobiles; or
(b)    in any other case, data in respect of those automobiles based on a test method composed of only two test cycles and published by the Government of Canada, as specified by the Minister of National Revenue, on the basis of information adjusted and provided by the Minister of Natural Resources.
“qualifying vehicle” means a vehicle (other than a racing car described in heading No. 87.03 of the List of Tariff Provisions set out in the schedule to the Customs Tariff) registered under the laws of a foreign jurisdiction relating to the registration of motor vehicles that
(a)    is described in any of heading No. 87.02, subheading Nos. 8703.21 to 8703.90, 8704.21, 8704.31, 8704.90 and 8711.20 to 8711.90 and tariff item Nos. 8716.39.30 and 8716.39.90 of that List;
(b)    is described in subheading No. 8704.22 or 8704.32 of that List and has a gross vehicle weight rating (as defined in subsection 2(1) of the Motor Vehicle Safety Regulations) not exceeding 10 tonnes; or
(c)    is described in tariff item No. 8716.10.00 of that List and is a vehicle for camping.
(2)  Subsection (1) comes into force, or is deemed to have come into force, on June 1, 2012 or, if this Act receives royal assent before June 1, 2012, on the day on which this Act receives royal assent (in this subsection referred to as “royal assent day”), except that
(a)  if royal assent day is before June 1, 2012, section 1 of Schedule I to the Act, as enacted by subsection (1), is to be read, before June 1, 2012, without reference to the definitions “commercial goods” and “qualifying vehicle”; and
(b)  if royal assent day is after June 1, 2012, section 1 of Schedule I to the Act, as enacted by subsection (1), is to be read, before royal assent day, without reference to the definition “qualifying data”.
2007, c. 29, s. 44(1)
   26.  The descriptions of A and B in subsection 6(2) of Schedule I to the Act are replaced by the following:
A is the city fuel consumption rating (based on the number of litres of fuel, other than E85, per 100 kilometres) for automobiles of the same model with the same attributes as the automobile, as determined by reference to qualifying data, or, if no rating can be so determined that would apply to the automobile, by reference to the best available data, which may include the city fuel consumption rating for the most similar model and attributes; and
B is the highway fuel consumption rating (based on the number of litres of fuel, other than E85, per 100 kilometres) for automobiles of the same model with the same attributes as the automobile, as determined by reference to qualifying data, or, if no rating can be so determined that would apply to the automobile, by reference to the best available data, which may include the highway fuel consumption rating for the most similar model and attributes.
   27.  (1)  Section 8 of Schedule I to the Act is amended by striking out “or” at the end of paragraph (b), by adding “or” at the end of paragraph (c) and by adding the following after paragraph (c):
(d)    that is included as permanently installed equipment in an automobile, station wagon, van or truck if the automobile, station wagon, van or truck
(i)    is a qualifying vehicle,
(ii)    is imported temporarily by an individual resident in Canada and not accounted for as a commercial good under section 32 of the Customs Act,
(iii)    was last supplied in the course of a vehicle rental business to the individual by way of lease, licence or similar arrangement under which continuous possession or use of the automobile, station wagon, van or truck is provided for a period of less than 180 days, and
(iv)    is exported within 30 days after the importation.
(2)  Subsection (1) applies to any air conditioner that is included as permanently installed equipment in an automobile, station wagon, van or truck imported into Canada on or after June 1, 2012.
1993, c. 27, s. 146(1)
   28.  (1)  The portion of section 10 of Schedule I to the Act before paragraph (a) is replaced by the following:
10.    Section 6 does not apply to an automobile described in that section that is
1993, c. 27, s. 146(1)
(2)  Paragraphs 10(a) to (c) of Schedule I to the French version of the Act are replaced by the following:
a)    vendue dans des conditions qui feraient de la vente une fourniture détaxée pour l’application de la partie IX de la Loi;
b)    achetée ou importée pour servir à la police ou combattre l’incendie;
c)    achetée, pour son usage personnel ou officiel, par une personne exempte d’impôts et de taxes visée à l’article 34 de la convention figurant à l’annexe I de la Loi sur les missions étrangères et les organisations internationales ou à l’article 49 de la convention figurant à l’annexe II de cette loi;
(3)  Section 10 of Schedule I to the Act is amended by striking out “or” at the end of paragraph (b), by adding “or” at the end of paragraph (c) and by adding the following after paragraph (c):
(d)    a qualifying vehicle if the automobile
(i)    is imported temporarily by an individual resident in Canada and not accounted for as a commercial good under section 32 of the Customs Act,
(ii)    was last supplied in the course of a vehicle rental business to the individual by way of lease, licence or similar arrangement under which continuous possession or use of the automobile is provided for a period of less than 180 days, and
(iii)    is exported within 30 days after the importation.
(4)  Subsections (1) and (2) come into force, or are deemed to have come into force, on June 1, 2012.
(5)  Subsection (3) applies to any automobile imported into Canada on or after June 1, 2012.
   29.  (1)  Part II of Schedule V to the Act is amended by adding the following after section 7.2:
7.3    A supply of a service (other than a service described in section 4 of Part I of Schedule VI) rendered in the practice of the profession of pharmacy by a particular individual who is entitled under the laws of a province to practise that profession if the service is rendered within a pharmacist-patient relationship between the particular individual and another individual and is provided for the promotion of the health of the other individual or for the prevention or treatment of a disease, disorder or dysfunction of the other individual.
(2)  Subsection (1) applies to any supply made after March 29, 2012.
   30.  (1)  Section 10 of Part II of Schedule V to the Act is amended by striking out “or” at the end of paragraph (a), by adding “or” at the end of paragraph (b) and by adding the following after paragraph (b):
(c)    a person that is entitled under the laws of a province to practise the profession of pharmacy and is authorized under the laws of the province to order such a service, if the order is made within a pharmacist-patient relationship.
(2)  Subsection (1) applies to any supply made after March 29, 2012.
   31.  (1)  Paragraph 2(e) of Part I of Schedule VI to the Act is amended by adding the following after subparagraph (vi):
(vi.1)    Isosorbide-5-mononitrate,
(2)  Subsection (1) applies to any supply made
(a)  after March 29, 2012; or
(b)  on or before March 29, 2012 if no amount was charged, collected or remitted on or before that day as or on account of tax under Part IX of the Act in respect of the supply.
1997, c. 10, s. 121(2)
   32.  (1)  The definition “medical practitioner” in section 1 of Part II of Schedule VI to the Act is repealed.
(2)  Section 1 of Part II of Schedule VI to the Act is amended by adding the following in alphabetical order:
“specified professional” means
(a)    a person that is entitled under the laws of a province to practise the profession of medicine, physiotherapy or occupational therapy, or
(b)    a registered nurse.
(3)  Subsections (1) and (2) apply to any supply made after March 29, 2012.
1997, c. 10, s. 122(1)
   33.  (1)  Sections 3 and 4 of Part II of Schedule VI to the Act are replaced by the following:
3.    A supply of a heart-monitoring device if the device is supplied on the written order of a specified professional for use by a consumer with heart disease who is named in the order.
4.    A supply of a hospital bed, if the bed is supplied to the operator of a health care facility (as defined in section 1 of Part II of Schedule V) or on the written order of a specified professional for use by an incapacitated individual named in the order.
(2)  Subsection (1) applies to any supply made after March 29, 2012.
1997, c. 10, s. 124(1)
   34.  (1)  Section 5.1 of Part II of Schedule VI to the Act is replaced by the following:
5.1    A supply of an aerosol chamber or a metered dose inhaler for use in the treatment of asthma if the chamber or inhaler is supplied on the written order of a specified professional for use by a consumer named in the order.
(2)  Subsection (1) applies to any supply made after March 29, 2012.
1997, c. 10, s. 125(1)
   35.  (1)  Section 7 of Part II of Schedule VI to the Act is replaced by the following:
7.    A supply of a device that is designed to convert sound to light signals if the device is supplied on the written order of a specified professional for use by a consumer with a hearing impairment who is named in the order.
(2)  Subsection (1) applies to any supply made after March 29, 2012.
2000, c. 30, s. 124(1)
   36.  (1)  Section 9 of Part II of Schedule VI to the Act is replaced by the following:
9.    A supply of eyeglasses or contact lenses if the eyeglasses or contact lenses are, or are to be, supplied under the authority of a prescription prepared, or an assessment record produced, by a person for the treatment or correction of a defect of vision of a consumer named in the prescription or assessment record and the person is entitled under the laws of the province in which the person practises to prescribe eyeglasses or contact lenses, or to produce an assessment record to be used for the dispensing of eyeglasses or contact lenses, for the treatment or correction of the defect of vision of the consumer.
(2)  Subsection (1) applies to any supply made
(a)  after March 29, 2012; or
(b)  on or before March 29, 2012 if no amount was charged, collected or remitted on or before that day as or on account of tax under Part IX of the Act in respect of the supply.
2008, c. 28, s. 90(1)
   37.  (1)  Section 14.1 of Part II of Schedule VI to the Act is replaced by the following:
14.1    A supply of a chair that is specially designed for use by an individual with a disability if the chair is supplied on the written order of a specified professional for use by a consumer named in the order.
(2)  Subsection (1) applies to any supply made after March 29, 2012.
1997, c. 10, s. 129(1)
   38.  (1)  Sections 21.1 and 21.2 of Part II of Schedule VI to the Act are replaced by the following:
21.1    A supply of an extremity pump, intermittent pressure pump or similar device for use in the treatment of lymphedema if the pump or device is supplied on the written order of a specified professional for use by a consumer named in the order.
21.2    A supply of a catheter for subcutaneous injections if the catheter is supplied on the written order of a specified professional for use by a consumer named in the order.
(2)  Subsection (1) applies to any supply made after March 29, 2012.
1997, c. 10, s. 130(1)
   39.  (1)  Section 23 of Part II of Schedule VI to the Act is replaced by the following:
23.    A supply of an orthotic or orthopaedic device that is made to order for an individual or is supplied on the written order of a specified professional for use by a consumer named in the order.
(2)  Subsection (1) applies to any supply made after March 29, 2012.
1997, c. 10, s. 132(1)
   40.  (1)  Section 24.1 of Part II of Schedule VI to the Act is replaced by the following:
24.1    A supply of footwear that is specially designed for use by an individual who has a crippled or deformed foot or other similar disability, if the footwear is supplied on the written order of a specified professional.
(2)  Subsection (1) applies to any supply made after March 29, 2012.
1997, c. 10, s. 134(1)
   41.  (1)  Section 30 of Part II of Schedule VI to the Act is replaced by the following:
29.1    A supply of
(a)    a blood coagulation monitor or meter specially designed for use by an individual requiring blood coagulation monitoring or metering; or
(b)    blood coagulation testing strips or reagents compatible with a blood coagulation monitor or meter referred to in paragraph (a).
30.    A supply of any article that is specially designed for the use of blind individuals if the article is supplied for use by a blind individual to or by the Canadian National Institute for the Blind or any other bona fide institution or association for blind individuals or on the order or certificate of a specified professional.
(2)  Subsection (1) applies to any supply made after March 29, 2012.
1997, c. 10, s. 136(1)
   42.  (1)  Sections 35 and 36 of Part II of Schedule VI to the Act are replaced by the following:
35.    A supply of a graduated compression stocking, an anti-embolic stocking or similar article if the stocking or article is supplied on the written order of a specified professional for use by a consumer named in the order.
36.    A supply of clothing that is specially designed for use by an individual with a disability if the clothing is supplied on the written order of a specified professional for use by a consumer named in the order.
(2)  Subsection (1) applies to any supply made after March 29, 2012.
2008, c. 28, s. 93(1)
   43.  (1)  Section 41 of Part II of Schedule VI to the Act is replaced by the following:
41.    A supply of a device that is specially designed for neuromuscular stimulation therapy or standing therapy, if supplied on the written order of a specified professional for use by a consumer with paralysis or a severe mobility impairment who is named in the order.
(2)  Subsection (1) applies to any supply made after March 29, 2012.
2009, c. 32, s. 44(1)
   44.  (1)  Item 4 of Schedule VIII to the Act is repealed.
(2)  Subsection (1) applies
(a)  in respect of any supply (other than a supply deemed to have been made under section 172.1 of the Act) made after March 31, 2013;
(b)  for the purposes of applying section 172.1 of the Act in respect of a fiscal year of a person that begins after March 31, 2013;
(c)  for the purposes of calculating, under clause 173(1)(d)(vi)(B) of the Act, tax in respect of taxation years of an individual ending after 2013;
(d)  for the purposes of applying section 174 of the Act in respect of an allowance paid by a person after March 31, 2013;
(e)  for the purpose of calculating, under subsection 218.1(1.2) of the Act, tax for a specified year (as defined in section 217 of the Act) of a person that begins after March 31, 2013;
(f)  in respect of goods imported
(i)  after March 31, 2013, or
(ii)  before April 1, 2013 if those goods are, after March 31, 2013, accounted for under subsection 32(1), paragraph 32(2)(a) or subsection 32(5) of the Customs Act or released in the circumstances set out in paragraph 32(2)(b) of that Act;
(g)  in respect of property that is brought into, or removed from, a province after March 31, 2013;
(h)  in respect of property that is brought into a province before April 1, 2013 by a carrier if the property is delivered in the province to a consignee after March 31, 2013;
(i)  for the purposes of determining the amount for a province that, under subsection 225.2(2) of the Act, is required to be added to, or may be deducted from, the net tax for a reporting period of a financial institution that begins after March 31, 2013; and
(j)  for the purposes of the description of C in paragraph (a) of the definition “provincial pension rebate amount” in subsection 261.01(1) of the Act in respect of a claim period of a pension entity that begins after March 31, 2013.
2002, c. 9, s. 5
Air Travellers Security Charge Act
   45.  Section 26 of the Air Travellers Security Charge Act is replaced by the following:
Demand for return
   26.  The Minister may, on demand sent by the Minister, require a designated air carrier to file, within any reasonable time stipulated in the demand, a return under this Act for any period designated in the demand.
2002, c. 22
Excise Act, 2001
   46.  Section 169 of the Excise Act, 2001 is replaced by the following:
Demand for return
   169.  The Minister may, on demand sent by the Minister, require any person to file, within any reasonable time stipulated in the demand, a return under this Act for any period designated in the demand.
SOR/91-30; SOR/2002-277, s. 8
Value of Imported Goods (GST/HST) Regulations
   47.  (1)  Subsection 2(1) of the Value of Imported Goods (GST/HST) Regulations is amended by adding the following in alphabetical order:
“qualifying vehicle” has the same meaning as in section 2 of the Non-Taxable Imported Goods (GST/HST) Regulations; (véhicule admissible)
(2)  Subsection 2(2) of the Regulations is replaced by the following:
(2)  For the purposes of these Regulations, the number of months or weeks in a period is the number of months or weeks, as the case may be, included, in whole or in part, in the period, the first day of the first such month or week, as the case may be, being the first day of the period.
  
(3)  Subsections (1) and (2) come into force, or are deemed to have come into force, on June 1, 2012.
   48.  (1)  The Regulations are amended by adding the following after section 14:
   15.  For the purpose of subsection 215(2) of the Act, the value of a qualifying vehicle that is imported temporarily by an individual resident in Canada and not accounted for as a commercial good (as defined in subsection 212.1(1) of the Act) under section 32 of the Customs Act, that is exported within 30 days after the importation and that was last supplied in the course of a vehicle rental business to the individual by way of lease, licence or similar arrangement under which continuous possession or use of the qualifying vehicle is provided for a period of less than 180 days is determined by the formula
(A × B) + C
where
A is
(a)  if the qualifying vehicle is described in any of subheading Nos. 8703.21 to 8703.90 and 8711.20 to 8711.90 of the List of Tariff Provisions set out in the schedule to the Customs Tariff,
(i)  in the case of a truck, sport utility vehicle, minivan or van, $300,
(ii)  in the case of a motorhome or similar vehicle, $1,000, and
(iii)  in any other case, $200, and
(b)  in any other case, $300;
B is the number of weeks during which the qualifying vehicle remains in Canada; and
C is the remaining duties payable in respect of the qualifying vehicle.
(2)  Subsection (1) applies to any qualifying vehicle imported on or after June 1, 2012.
SOR/91-31; SOR/2002-277, s. 11
Non-Taxable Imported Goods (GST/HST) Regulations
   49.  (1)  Section 2 of the Non-Taxable Imported Goods (GST/HST) Regulations is amended by adding the following in alphabetical order:
“qualifying vehicle” means a vehicle (other than a racing car described in heading No. 87.03 of the List of Tariff Provisions set out in the schedule to the Customs Tariff) registered under the laws of a foreign jurisdiction relating to the registration of motor vehicles that
(a)  is described in any of heading No. 87.02, subheading Nos. 8703.21 to 8703.90, 8704.21, 8704.31, 8704.90 and 8711.20 to 8711.90 and tariff item Nos. 8716.39.30 and 8716.39.90 of that List,
(b)  is described in subheading No. 8704.22 or 8704.32 of that List and has a gross vehicle weight rating (as defined in subsection 2(1) of the Motor Vehicle Safety Regulations) not exceeding 10 tonnes, or
(c)  is described in tariff item No. 8716.10.00 of that List and is a vehicle for camping. (véhicule admissible)
(2)  Subsection (1) comes into force, or is deemed to have come into force, on June 1, 2012.
   50.  (1)  Section 3 of the Regulations is amended by striking out “and” at the end of paragraph (k), by adding “and” at the end of paragraph (l) and by adding the following after paragraph (l):
(m)  a qualifying vehicle that is imported temporarily by an individual resident in Canada and not accounted for as a commercial good (as defined in subsection 212.1(1) of the Act) under section 32 of the Customs Act if
(i)  the qualifying vehicle was last supplied in the course of a vehicle rental business to the individual by way of lease, licence or similar arrangement under which continuous possession or use of the qualifying vehicle is provided for a period of less than 180 days,
(ii)  immediately before the importation, the individual was outside Canada for an uninterrupted period of at least 48 hours, and
(iii)  the qualifying vehicle is exported within 30 days after the importation.
(2)  Subsection (1) applies to any qualifying vehicle imported on or after June 1, 2012.
SOR/2010-151
New Harmonized Value-added Tax System Regulations, No. 2
   51.  (1)  The New Harmonized Value-added Tax System Regulations, No. 2 are amended by adding the following after section 6:
Division 1.1
Tax on Importation of Goods
Prescribed goods — paragraph 212.1(2)(a)
   6.1  For the purpose of paragraph 212.1(2)(a) of the Act, goods the value of which is determined for the purposes of Division III of Part IX of the Act under section 15 of the Value of Imported Goods (GST/HST) Regulations are prescribed.
(2)  Subsection (1) applies to goods imported on or after June 1, 2012.
PART 3
OTHER MEASURES
R.S., c. F-27
Food and Drugs Act
Amendments to the Act
   52.  The Food and Drugs Act is amended by adding the following after section 29:
Power of the Minister
List
   29.1  (1)  Subject to the regulations, the Minister may establish a list that sets out prescription drugs, classes of prescription drugs or both.
Statutory Instruments Act
(2)  The list is not a regulation within the meaning of the Statutory Instruments Act.
Incorporation by Reference
Incorporation by reference
   29.2  (1)  A regulation made under this Act may incorporate by reference the list established under subsection 29.1(1), either as it exists on a particular date or as it is amended from time to time.
Accessibility of incorporated list
(2)  The Minister shall ensure that the list that is incorporated by reference in the regulation is accessible.
Defence
(3)  A person is not liable to be found guilty of an offence for any contravention in respect of which the list that is incorporated by reference in the regulation is relevant unless, at the time of the alleged contravention, the list was accessible as required by subsection (2) or it was otherwise accessible to the person.
   53.  Subsection 30(1) of the Act is amended by adding the following after paragraph (h):
(h.1)  respecting the establishment by the Minister of the list referred to in subsection 29.1(1), including amendments to it;
R. S., c. E-15
Consequential Amendment to the Excise Tax Act
2008, c. 28, s. 86(1)
   54.  Paragraph 2(b) of Part I of Schedule VI to the Excise Tax Act is replaced by the following:
(b)    a drug that is set out on the list established under subsection 29.1(1) of the Food and Drugs Act or that belongs to a class of drugs set out on that list, other than a drug or mixture of drugs that may, under that Act or the Food and Drug Regulations, be sold to a consumer without a prescription,
Coming into Force
Order in council
   55.  Sections 52 to 54 come into force on a day to be fixed by order of the Governor in Council.
1997, c. 36
Customs Tariff
Amendments to the Act
   56.  The Description of Goods of tariff item No. 2710.19.91 in the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by striking out the reference to “; Oils and preparations thereof, having a viscosity of 7.44 mm2/sec. or more at 37.8° C”.
   57.  The Description of Goods of tariff item No. 2710.20.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by striking out the reference to “; Oils and preparations thereof, having a viscosity of 7.44 mm2/sec. or more at 37.8° C”.
   58.  The Description of Goods of tariff item No. 9804.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “four hundred dollars” with a reference to “eight hundred dollars”.
   59.  The Description of Goods of tariff item No. 9804.20.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “seven hundred and fifty dollars” with a reference to “eight hundred dollars”.
   60.  The Description of Goods of tariff item No. 9804.40.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “fifty dollars” with a reference to “two hundred dollars”.
Coming into Force
March 30, 2012
   61.  (1)  Sections 56 and 57 are deemed to have come into force on March 30, 2012.
June 1, 2012
(2)  Sections 58 to 60 come into force on June 1, 2012.