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Notice of Ways and Means Motion to amend the Income Tax Act, the Excise Tax Act and related legislation


R.S., c. E-15

Excise Tax Act

R.S., c. 7 (2nd Supp.), s. 38(1); R.S., c. 47 (4th Supp.), s. 52, Sch., item 5(3); 1999, c. 17, par. 155(a)

413. Subsection 81.25(2) of the Excise Tax Act is repealed.

R.S., c. 7 (2nd Supp.), s. 38(1); 1999, c. 17, par. 155(b); 2002, c. 8, par. 183(1)(j)

414. Subsection 81.29(3) of the Act is repealed.

415. (1) The Act is amended by adding the following after section 177:

Collecting Body and Collective Societies

Meaning of "collective society"

177.1 (1) In this section, "collective society" means a collective society, as defined in section 2 of the Copyright Act , that is a registrant.

Copyright Act expressions

(2) In this section, the expressions "collecting body" , "eligible author" , "eligible maker" and "eligible performer" have the same meanings as in section 79 of the Copyright Act .

Supply by collecting body or collective society

(3) If a collecting body or a collective society makes a taxable supply to a person that is an eligible author, eligible maker, eligible performer or a collective society and the supply includes a service of collecting or distributing the levy payable under section 82 of the Copyright Act , the value of the consideration for the supply is, for the purpose of determining tax payable in respect of the supply, deemed to be equal to the amount determined by the formula:

A – B

is the value of that consideration as otherwise determined for the purposes of this Part; and


is the part of the value of the consideration referred to in the description of A that is exclusively attributable to the service.

(2) Subsection (1) is deemed to have come into force on March 19, 1998.

1997, c. 10, s. 45(1)

416. (1) Subsection 225.1(4.1) of the Act is replaced by the following:


(4.1) An amount is not to be included in the total for B in the formula set out in subsection (2) for a reporting period of a charity to the extent that, before the end of the period, the amount was refunded to the charity under this or any other Act of Parliament or was remitted to the charity under the Financial Administration Act or the Customs Tariff .

(2) Subsection (1) applies for the purpose of determining the net tax of a charity for reporting periods beginning after 1996.


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