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Budget Implementation Act, 2017, No. 2 (S.C. 2017, c. 33)

Assented to 2017-12-14

PART 2Amendments to the Excise Tax Act and to Related Legislation (GST/HST Measures) (continued)

R.S., c. E-15Excise Tax Act (continued)

  • 134 (1) The portion of subsection 235(1) of the French version of the Act before the formula is replaced by the following:

    Marginal note:Taxe nette en cas de location de voiture de tourisme

    • 235 (1) Lorsque la taxe relative aux fournitures d’une voiture de tourisme, effectuées aux termes d’un bail, devient payable par un inscrit, ou est payée par lui sans être devenue payable, au cours de son année d’imposition, et que le total de la contrepartie des fournitures qui serait déductible dans le calcul du revenu de l’inscrit pour l’année pour l’application de la Loi de l’impôt sur le revenu s’il était un contribuable aux termes de cette loi et s’il n’était pas tenu compte de l’article 67.3 de cette loi, excède le montant, relatif à cette contrepartie, qui serait déductible dans le calcul du revenu de l’inscrit pour l’année pour l’application de cette loi s’il était un contribuable aux termes de cette loi et s’il n’était pas tenu compte de l’élément B des formules figurant aux alinéas 7307(1)b) et (3)b) du Règlement de l’impôt sur le revenu, le montant obtenu par la formule ci-après est ajouté dans le calcul de la taxe nette de l’inscrit pour la période de déclaration indiquée :

  • (2) Subsection (1) applies in respect of reporting periods that end after November 27, 2006 and in respect of any reporting period that ends on or before that day unless

    • (a) an amount was added pursuant to section 235 of the Act in determining the net tax for the reporting period;

    • (b) the amount was determined on the basis that the capital cost of the passenger vehicle for the purposes of the Income Tax Act included federal and provincial sales tax; and

    • (c) the return for the reporting period was filed under Division V of Part IX of the Act on or before that day.

135 Subsection 252.41(3) of the English version of the Act is replaced by the following:

  • Marginal note:Joint and several liability

    (3) If, under subsection (2), a supplier pays to, or credits in favour of, a person an amount on account of a rebate and the supplier knows or ought to know that the person is not entitled to the rebate or that the amount paid or credited exceeds the rebate to which the person is entitled, the supplier and the person are jointly and severally, or solidarily, liable to pay to the Receiver General under section 264 the amount that was paid or credited on account of the rebate or the excess amount, as the case may be.

136 Paragraph 252.5(c) of the English version of the Act is replaced by the following:

  • (c) if, at the particular time, the registrant knows or ought to know that the person does not satisfy the eligibility condition or that the amount paid or credited exceeds the rebate to which the person is entitled, the registrant and the person are jointly and severally, or solidarily, liable to pay to the Receiver General under section 264 the amount or excess amount, as the case may be, as if it had been paid at the particular time as a rebate under this Division to the registrant and the person, and

137 Subsection 254(6) of the English version of the Act is replaced by the following:

  • Marginal note:Joint and several liability

    (6) If the builder of a single unit residential complex or a residential condominium unit pays or credits a rebate to or in favour of an individual under subsection (4) and the builder knows or ought to know that the individual is not entitled to the rebate or that the amount paid or credited exceeds the rebate to which the individual is entitled, the builder and the individual are jointly and severally, or solidarily, liable to pay the amount of the rebate or excess to the Receiver General under section 264.

138 Subsection 254.1(6) of the English version of the Act is replaced by the following:

  • Marginal note:Joint and several liability

    (6) If the builder of a residential complex pays or credits a rebate under subsection (4) and the builder knows or ought to know that the individual is not entitled to the rebate or that the amount paid or credited exceeds the rebate to which the individual is entitled, the builder and the individual are jointly and severally, or solidarily, liable to pay the amount of the rebate or excess to the Receiver General under section 264.

  • 139 (1) Subsection 259 of the Act is amended by adding the following after subsection (6):

    • Marginal note:Application for rebate — subsequent claim period

      (6.1) If a rebate under this section in respect of property or a service for a particular claim period of a person is not claimed in an application for the particular claim period, the rebate may be claimed by the person in an application for a subsequent claim period of the person if the following conditions are met:

      • (a) the rebate has not been claimed in any application for any claim period of the person;

      • (b) the application for the subsequent claim period is filed by the person within two years after

        • (i) if the person is a registrant, the day on or before which the person is required to file the return under Division V for the particular claim period, and

        • (ii) if the person is not a registrant, the day that is three months after the last day of the particular claim period;

      • (c) the person does not, at any time throughout the period (in this subsection referred to as the “specified period”) beginning on the first day of the particular claim period and ending on the last day of the subsequent claim period, become or cease to be

        • (i) a charity,

        • (ii) a public institution,

        • (iii) a qualifying non-profit organization,

        • (iv) a person designated to be a municipality, or

        • (v) one of the bodies described in paragraphs (a) to (g) of the definition selected public service body in subsection (1); and

      • (d) throughout the specified period, the percentages — being the specified percentage, the specified provincial percentage or any other percentage specified in this section or in a regulation made under this Part that applies for the purposes of this section — that would be applicable in determining the amount of a rebate under this section in respect of the property or service, if tax in respect of the property or service had become payable and had been paid by the person on each day in the specified period, remain constant.

  • (2) Subsection (1) applies in respect of subsequent claim periods that end after September 8, 2017.

  • 140 (1) Paragraph (b) of the definition eligible amount in subsection 261.01(1) of the Act is replaced by the following:

    • (b) is deemed to have been paid by the pension entity under section 172.1 or 172.2 during the claim period. (montant admissible)

  • (2) The description of B in the definition pension rebate amount in subsection 261.01(1) of the Act is replaced by the following:

    B
    is the amount determined by the formula

    G + H

    where

    G
    is the total of all amounts, each of which is an eligible amount of the pension entity for the claim period that is described in paragraph (a) of the definition eligible amount, and
    H
    is

    • (i) if an application for a rebate under subsection (2) for the claim period is filed in accordance with subsection (3), the total amount indicated on the application under subsection (3.1),

    • (ii) if an election made under subsection (9) for the claim period is filed in accordance with subsection (10), the total amount indicated on the election in accordance with paragraph (10)(c), or

    • (iii) in any other case, zero. (montant de remboursement de pension)

  • (3) Section 261.01 of the Act is amended by adding the following after subsection (3):

    • Marginal note:Application for rebate — pension rebate amount election

      (3.1) An application for a rebate under subsection (2) for a claim period of a pension entity shall indicate the total of all amounts, each of which is an eligible amount of the pension entity for the claim period

      • (a) that is described in paragraph (b) of the definition eligible amount in subsection (1); and

      • (b) that the pension entity elects to include in the determination of the pension rebate amount of the pension entity for the claim period.

  • (4) Paragraph 261.01(8)(b) of the Act is replaced by the following:

    • (b) be filed by the pension entity with the Minister in prescribed manner

      • (i) at the same time the application for the rebate under subsection (2) for the claim period is filed by the pension entity, and

      • (ii) within two years after the day that is

        • (A) if the pension entity is a registrant, the day on or before which the pension entity is required to file a return under Division V for the claim period, and

        • (B) in any other case, the last day of the claim period;

  • (5) Subsection 261.01(10) 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) indicate the total of all amounts, each of which is an eligible amount of the pension entity for the claim period

      • (i) that is described in paragraph (b) of the definition eligible amount in subsection (1), and

      • (ii) that the pension entity elects to include in the determination of the pension rebate amount of the pension entity for the claim period.

  • (6) Subsection (1) is deemed to have come into force on July 22, 2016.

  • (7) Subsections (2), (3) and (5) apply in respect of any claim period of a pension entity beginning after September 22, 2009.

  • (8) Subsection (4) applies in respect of any election made under subsection 261.01(5) or (6) of the Act other than an election that is filed before July 23, 2016.

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