• 70. (1) The definition “spirits” in section 21 of the Customs Tariff is amended by striking out the word “or” at the end of paragraph (a) and by adding the following after that paragraph:

  • (a.1) of an alcoholic strength by volume exceeding 11.9%, of heading No. 22.03, that are classified under that heading or with the container in which they are imported; or

• (2) For the purposes of applying the provisions of the Excise Act, 2001 and of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though this section had come into force on February 27, 2008.

• (3) Subsection (1) is deemed to have come into force on February 27, 2008.

Marginal note:2002, c. 22, s. 350

• 71. (1) Subsection 92(3) of the Act is replaced by the following:

  • Marginal note:Exception

    (3) This section does not apply to any duty imposed under the Excise Act, 2001 in respect of manufactured tobacco that is manufactured in Canada and imported manufactured tobacco that is stamped in accordance with that Act.

• (2) Subsection (1) is deemed to have come into force on February 27, 2008.

• 72. (1) Subsection 162(2) of the Excise Tax Act is amended by striking out the word “or” at the end of paragraph (b), by adding the word “or’’ at the end of paragraph (c) and by adding the following after paragraph (c):

  • (d) a right to enter or use land to generate, or evaluate the feasibility of generating, electricity from the sun or wind,

• Marginal note:2000, c. 30, s. 26(2)

  (2) Subsection 162(3) of the Act is replaced by the following:

  • Marginal note:Exception

    (3) Subsection (2) does not apply to a supply of a right to take or remove forestry products, products that grow in water, fishery products, minerals or peat, a right of entry or user relating thereto or a right referred to in paragraph (2)(d), if the supply is made to

    • (a) a consumer; or

    • (b) a person who is not a registrant and who acquires the right in the course of a business of the person of making supplies of the products, minerals, peat or electricity to consumers.

• (3) Subsections (1) and (2) apply to

  • (a) any supply made on or after February 26, 2008; and

  • (b) any supply made before February 26, 2008, but only in respect of the portion of the consideration for the supply that becomes due, or is paid without having become due, on or after February 26, 2008.