Budget Implementation Act, 2008 (S.C. 2008, c. 28)
Full Document:
Assented to 2008-06-18
Marginal note:2003, c. 15, s. 48(1)
63. (1) The portion of paragraph 2(a) of Schedule 1 to the Act before subparagraph (i) is replaced by the following:
(a) $0.074975 per stick, if the tobacco sticks are black stock
Marginal note:2007, c. 35, s. 205(1)
(2) Paragraph 2(b) of Schedule 1 to the Act is replaced by the following:
(b) $0.085 per stick, in any other case.
(3) Subsections (1) and (2) are deemed to have come into force on February 27, 2008.
Marginal note:2003, c. 15, s. 49(1)
64. (1) The portion of paragraph 3(a) of Schedule 1 to the Act before subparagraph (i) is replaced by the following:
(a) $2.49915 per 50 grams or fraction of 50 grams contained in any package, if the manufactured tobacco is black stock
Marginal note:2007, c. 35, s. 206(1)
(2) Paragraph 3(b) of Schedule 1 to the Act is replaced by the following:
(b) $2.8925 per 50 grams or fraction of 50 grams contained in any package, in any other case.
(3) Subsections (1) and (2) come into force, or are deemed to have come into force, on July 1, 2008.
Marginal note:2003, c. 15, s. 51
65. (1) Paragraphs 1(b) and (c) of Schedule 3 to the Act are replaced by the following:
(b) $0.075 per stick, in the case of tobacco sticks; and
(c) $2.50 per 50 grams or fraction of 50 grams contained in any package, in the case of manufactured tobacco other than cigarettes or tobacco sticks.
(2) Paragraph 1(b) of Schedule 3 to the Act, as enacted by subsection (1), is deemed to have come into force on February 27, 2008.
(3) Paragraph 1(c) of Schedule 3 to the Act, as enacted by subsection (1), comes into force, or is deemed to have come into force, on July 1, 2008.
Marginal note:2003, c. 15, s. 52
66. (1) Paragraphs 2(b) and (c) of Schedule 3 to the Act are replaced by the following:
(b) $0.075 per stick, in the case of tobacco sticks; and
(c) $2.50 per 50 grams or fraction of 50 grams contained in any package, in the case of manufactured tobacco other than cigarettes or tobacco sticks.
(2) Paragraph 2(b) of Schedule 3 to the Act, as enacted by subsection (1), is deemed to have come into force on February 27, 2008.
(3) Paragraph 2(c) of Schedule 3 to the Act, as enacted by subsection (1), comes into force, or is deemed to have come into force, on July 1, 2008.
Marginal note:2003, c. 15, s. 53
67. (1) Paragraph 3(b) of Schedule 3 to the Act is replaced by the following:
(b) $0.075 per stick, in the case of tobacco sticks; and
(2) Subsection (1) is deemed to have come into force on February 27, 2008.
Marginal note:2003, c. 15, s. 54
68. (1) Paragraphs 4(b) and (c) of Schedule 3 to the Act are replaced by the following:
(b) $0.095724 per stick, in the case of tobacco sticks; and
(c) $2.3001 per 50 grams or fraction of 50 grams contained in any package, in the case of tobacco products other than cigarettes or tobacco sticks.
(2) Paragraph 4(b) of Schedule 3 to the Act, as enacted by subsection (1), is deemed to have come into force on February 27, 2008.
(3) Paragraph 4(c) of Schedule 3 to the Act, as enacted by subsection (1), comes into force, or is deemed to have come into force, on July 1, 2008.
Application
69. For the purposes of applying the provisions 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
(a) section 63, paragraph 1(b) of Schedule 3 to the Act, as enacted by subsection 65(1), paragraph 2(b) of Schedule 3 to the Act, as enacted by subsection 66(1), section 67 and paragraph 4(b) of Schedule 3 to the Act, as enacted by subsection 68(1), had come into force on February 27, 2008; and
(b) section 64, paragraph 1(c) of Schedule 3 to the Act, as enacted by subsection 65(1), paragraph 2(c) of Schedule 3 to the Act, as enacted by subsection 66(1), and paragraph 4(c) of Schedule 3 to the Act, as enacted by subsection 68(1), had come into force on July 1, 2008.
Related Amendments
1997, c. 36Customs Tariff
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.
PART 3AMENDMENTS IN RESPECT OF THE GOODS AND SERVICES TAX AND HARMONIZED SALES TAX (GST/HST)
R.S., c. E-15Excise Tax Act
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.
Marginal note:1993, c. 27, s. 56(2)
73. (1) Subparagraph 191(1)(b)(i) of the Act is replaced by the following:
(i) gives possession or use of the complex to a particular person under a lease, licence or similar arrangement (other than an arrangement, under or arising as a consequence of an agreement of purchase and sale of the complex, for the possession or occupancy of the complex until ownership of the complex is transferred to the purchaser under the agreement) entered into for the purpose of its occupancy by an individual as a place of residence,
Marginal note:1993, c. 27, s. 56(2)
(2) The portion of subparagraph 191(1)(b)(ii) of the Act before clause (A) is replaced by the following:
(ii) gives possession or use of the complex to a particular person under an agreement for
Marginal note:1993, c. 27, s. 56(1)
(3) Paragraph 191(1)(c) of the Act is replaced by the following:
(c) the builder, the particular person, or an individual who has entered into a lease, licence or similar arrangement in respect of the complex with the particular person, is the first individual to occupy the complex as a place of residence after substantial completion of the construction or renovation,
Marginal note:1993, c. 27, s. 56(1)
(4) Paragraph 191(1)(d) of the Act is replaced by the following:
(d) to have made and received, at the later of the time the construction or substantial renovation is substantially completed and the time possession or use of the complex is so given to the particular person or the complex is so occupied by the builder, a taxable supply by way of sale of the complex, and
Marginal note:2000, c. 30, s. 40(1)
(5) Subparagraph 191(3)(b)(i) of the Act is replaced by the following:
(i) gives, to a particular person who is not a purchaser under an agreement of purchase and sale of the complex, possession or use of any residential unit in the complex under a lease, licence or similar arrangement entered into for the purpose of the occupancy of the unit by an individual as a place of residence,
Marginal note:2000, c. 30, s. 40(1)
(6) The portion of subparagraph 191(3)(b)(i.1) of the Act before clause (A) is replaced by the following:
(i.1) gives possession or use of any residential unit in the complex to a particular person under an agreement for
Marginal note:1990, c. 45, s. 12(1); 2000, c. 30, s. 40(1)
(7) Paragraph 191(3)(c) of the Act is replaced by the following:
(c) the builder, the particular person, or an individual who has entered into a lease, licence or similar arrangement in respect of a residential unit in the complex with the particular person, is the first individual to occupy a residential unit in the complex as a place of residence after substantial completion of the construction or renovation,
Marginal note:1993, c. 27, s. 56(4); 2000, c. 30, s. 40(1)
(8) Paragraph 191(3)(d) of the Act is replaced by the following:
(d) to have made and received, at the later of the time the construction or substantial renovation is substantially completed and the time possession or use of the unit is so given to the particular person or the unit is so occupied by the builder, a taxable supply by way of sale of the complex, and
Marginal note:2000, c. 30, s. 40(2)
(9) Subparagraph 191(4)(b)(i) of the Act is replaced by the following:
(i) gives, to a particular person who is not a purchaser under an agreement of purchase and sale of the complex, possession or use of any residential unit in the addition under a lease, licence or similar arrangement entered into for the purpose of the occupancy of the unit by an individual as a place of residence,
Marginal note:2000, c. 30, s. 40(2)
(10) The portion of subparagraph 191(4)(b)(i.1) of the Act before clause (A) is replaced by the following:
(i.1) gives possession or use of any residential unit in the addition to a particular person under an agreement for
Marginal note:1990, c. 45, s. 12(1); 2000, c. 30, s. 40(2)
(11) Paragraph 191(4)(c) of the Act is replaced by the following:
(c) the builder, the particular person, or an individual who has entered into a lease, licence or similar arrangement in respect of a residential unit in the addition with the particular person, is the first individual to occupy a residential unit in the addition as a place of residence after substantial completion of the construction of the addition,
Marginal note:1993, c. 27, s. 56(5); 2000, c. 30, s. 40(2)
(12) Paragraph 191(4)(d) of the Act is replaced by the following:
(d) to have made and received, at the later of the time the construction of the addition is substantially completed and the time possession or use of the unit is so given to the particular person or the unit is so occupied by the builder, a taxable supply by way of sale of the addition, and
Marginal note:1993, c. 27, s. 56(9)
(13) The portion of subsection 191(10) of the Act before paragraph (c) is replaced by the following:
Marginal note:Transfer of possession attributed to builder
(10) For the purposes of this section, if
(a) a builder of a residential complex or an addition to a multiple unit residential complex makes a supply of the complex or a residential unit in the complex or addition by way of lease, licence or similar arrangement and the supply is an exempt supply included in section 6.1 or 6.11 of Part I of Schedule V,
(b) the recipient of the supply is acquiring the complex or unit for use or supply in the course of making exempt supplies and, as part of an exempt supply, possession or use of the complex, unit or residential units in the complex is given by the recipient under a lease, licence or similar arrangement under which occupancy of the complex or unit is given to an individual as a place of residence or lodging, and
(14) For the purposes of subsection (15), the particular time in respect of a residential complex or an addition to a residential complex is the later of
(a) the time the construction or substantial renovation of the residential complex or addition is substantially completed, and
(b) the earlier of the time the builder of the complex or addition first gives possession or use of the complex, or of a residential unit in the complex or addition, to a person for the purpose of the occupancy of the complex or unit by an individual as a place of residence and the time the complex or a residential unit in the complex or addition is occupied by the builder as a place of residence.
(15) Subsections (1) to (12) apply in respect of a residential complex or an addition to a residential complex if the particular time is
(a) after February 26, 2008; or
(b) on or before February 26, 2008 and the builder of the complex or addition, as the case may be,
(i) would have been deemed under section 191 of the Act to have made, at the particular time, a taxable supply by way of sale of the complex or addition if that section, as amended by subsections (1) to (13), had applied at that time, and
(ii) has reported an amount as or on account of tax, as a result of the builder applying section 191 of the Act in respect of the complex or addition, in the builder’s return under Division V of Part IX of the Act for any reporting period the return for which is filed on or before February 26, 2008 or is required under that Division to be filed on or before a day that is on or before February 26, 2008.
(16) For the purposes of subsection (17), the particular time in respect of a residential complex or an addition to a residential complex is the later of
(a) the time the construction or substantial renovation of the complex or addition is substantially completed, and
(b) the time possession of the complex or of a residential unit in the complex or addition is first given by a builder of the complex or addition to a person who is acquiring the complex or unit for use or supply in the course of making exempt supplies if, as part of an exempt supply, possession or use of the complex, unit or residential units in the complex is given by the person under a lease, licence or similar arrangement under which occupancy of the complex or unit is given to an individual as a place of residence or lodging.
(17) Subsection (13) applies in respect of a residential complex or an addition to a residential complex if the particular time is
(a) after February 26, 2008; or
(b) on or before February 26, 2008 and the builder of the complex or addition, as the case may be,
(i) would have been deemed under section 191 of the Act to have made, at the particular time, a taxable supply by way of sale of the complex or addition if that section, as amended by subsections (1) to (13), had applied at that time, and
(ii) has reported an amount as or on account of tax, as a result of the builder applying section 191 of the Act in respect of the complex or addition, in the builder’s return under Division V of Part IX of the Act for any reporting period the return for which is filed on or before February 26, 2008 or is required under that Division to be filed on or before a day that is on or before February 26, 2008.
(18) For the purposes of the Act, if a person
(a) is the builder of a residential complex or of an addition to a multiple unit residential complex,
(b) is deemed under subsection 191(1), (3) or (4) of the Act to have made and received, at a particular time that is after February 26, 2008, a taxable supply by way of sale of the residential complex or addition and to have paid as a recipient and to have collected as a supplier a particular amount of tax in respect of that supply, and
(c) has not claimed or deducted an amount (in this subsection referred to as an “unclaimed credit”) in respect of property or a service in determining the net tax for any reporting period of the person the return for which is filed on or before February 26, 2008 or is required under Division V of Part IX of the Act to be filed on or before a day that is on or before February 26, 2008 and
(i) the property or service, in a particular reporting period that ends on or before February 26, 2008,
(A) was acquired, imported or brought into a participating province for consumption or use in making the taxable supply, or
(B) was, in relation to the complex or addition, acquired, imported or brought into a participating province and would have been acquired, imported or brought into the participating province for consumption or use in making the taxable supply if section 191 of the Act were read as that section is amended by this Act, and
(ii) the unclaimed credit is, or would be if section 191 of the Act were read as that section is amended by this Act, an input tax credit of the person,
the unclaimed credit of the person is deemed to be an input tax credit of the person for the reporting period of the person that includes February 26, 2008 and not to be an input tax credit of the person for any other reporting period.
(19) For the purposes of this section,
(a) subsection 191(9) of the Act applies in determining the time the construction or substantial renovation of a residential complex or an addition to a residential complex is substantially completed; and
(b) subsection 191(10) of the Act, as amended by subsection (13), applies in determining the time possession of a residential complex or a residential unit in a residential complex or addition to a residential complex is given to a person.
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