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Sustaining Canada’s Economic Recovery Act (S.C. 2010, c. 25)

Assented to 2010-12-15

Marginal note:1990, c. 45, s. 12(1)

140. Subsections 335(10) and (11) of the Act are replaced by the following:

  • Marginal note:Mailing or sending date

    (10) If any notice or demand that the Minister is required or authorized under this Part to send to a person is mailed, or sent electronically, to the person, the day of mailing or sending, as the case may be, shall be presumed to be the date of the notice or demand.

  • Marginal note:Date electronic notice sent

    (10.1) For the purposes of this Part, if a notice or other communication in respect of a person is made available in electronic format such that it can be read or perceived by a person or a computer system or other similar device, the notice or other communication is presumed to be sent to the person and received by the person on the date that an electronic message is sent, to the electronic address most recently provided before that date by the person to the Minister for the purposes of this subsection, informing the person that a notice or other communication requiring the person’s immediate attention is available in the person’s secure electronic account. A notice or other communication is considered to be made available if it is posted by the Minister in the person’s secure electronic account and the person has authorized that notices or other communications may be made available in this manner and has not before that date revoked that authorization in a manner specified by the Minister.

  • Marginal note:Date assessment made

    (11) If a notice of assessment has been sent by the Minister as required under this Part, the assessment is deemed to have been made on the day of sending of the notice of assessment.

Marginal note:C.R.C., c. 566

Brewery Departmental Regulations

141. Section 7 of the Brewery Departmental Regulations is replaced by the following:

  • 7. (1) The return required by section 175 of the Act shall be made

    • (a) in the case of a licensed brewer authorized by the Minister to make returns for six-month periods under subsection 36.1(2) of the Act, for each six-month period; or

    • (b) in any other case, for each month.

  • (2) The return shall set out the following particulars:

    • (a) the quantity of beer produced;

    • (b) the quantity of beer exported;

    • (c) the quantity of beer on which excise duty was paid that has been destroyed or returned to process stock; and

    • (d) the amount of excise duty paid on beer.

Marginal note:C.R.C., c. 565

Brewery Regulations

142. Section 5 of the Brewery Regulations is replaced by the following:

  • 5. (1) Subject to subsection (2), the duty imposed under the Act in respect of beer produced during a particular month shall be paid not later than the last day of the month following the particular month.

  • (2) If a licensed brewer is authorized by the Minister to make returns for six-month periods under subsection 36.1(2) of the Act, the duty imposed under the Act in respect of beer produced during a six-month period shall be paid not later than the last day of the month following the period.