Budget Implementation Act, 2017, No. 2 (S.C. 2017, c. 33)
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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)
141 Subsection 261.31(7) of the English version of the Act is replaced by the following:
Marginal note:Joint and several liability
(7) If an insurer, in determining its net tax for a reporting period, deducts an amount under subsection 234(5) that the insurer paid or credited to a segregated fund of the insurer on account of a rebate under subsection (2) and the insurer knows or ought to know that the segregated fund is not entitled to the rebate or that the amount paid or credited exceeds the rebate to which the segregated fund is entitled, the insurer and the segregated fund are jointly and severally, or solidarily, liable to pay the amount of the rebate or excess to the Receiver General under section 264.
142 (1) The portion of paragraph 266(2)(d) of the English version of the Act before subparagraph (i) is replaced by the following:
(d) the person and the receiver are jointly and severally, or solidarily, liable for the payment or remittance of all amounts that become payable or remittable by the person under this Part before or during the period during which the receiver is acting as receiver of the person to the extent that the amounts can reasonably be considered to relate to the relevant assets of the receiver or to the businesses, properties, affairs or assets of the person that would have been the relevant assets of the receiver if the receiver had been acting as receiver of the person at the time the amounts became payable or remittable, as the case may be, except that
(2) Subparagraph 266(2)(d)(iii) of the Act is replaced by the following:
(iii) the payment or remittance by the person or the receiver of an amount in respect of the liability shall discharge their liability to the extent of that amount;
143 (1) The portion of subsection 267.1(3) of the English version of the Act before paragraph (a) is replaced by the following:
Marginal note:Joint and several liability
(3) A trustee of a trust is jointly and severally, or solidarily, liable with the trust and each of the other trustees, if any, for the payment or remittance of all amounts that become payable or remittable by the trust under this Part before or during the period during which the trustee acts as trustee of the trust except that
(2) Paragraph 267.1(3)(b) of the Act is replaced by the following:
(b) the payment or remittance by the trust or the trustee of an amount in respect of the liability discharges their liability to the extent of that amount.
144 (1) The portion of subsection 272.1(5) of the English version of the Act before paragraph (a) is replaced by the following:
Marginal note:Joint and several liability
(5) A partnership and each member or former member (each of which is referred to in this subsection as the “member”) of the partnership (other than a member who is a limited partner and is not a general partner) are jointly and severally, or solidarily, liable for
(2) Subparagraph 272.1(5)(a)(ii) of the Act is replaced by the following:
(ii) the payment or remittance by the partnership or by any member thereof of an amount in respect of the liability discharges their liability to the extent of that amount; and
145 Subsection 273.1(6) of the French version of the Act is replaced by the following:
Marginal note:Opérations entre personnes ayant un lien de dépendance
(6) Lorsqu’il s’agit de déterminer le pourcentage de recettes d’exportation d’une personne donnée ou l’un des montants prévus aux paragraphes (2) à (5) relativement à des stocks finis d’une personne donnée ou à des produits de clients qui la concernent, dans le cas où une fourniture est effectuée sans contrepartie ou pour une contrepartie inférieure à la juste valeur marchande entre la personne donnée et une autre personne avec laquelle elle a un lien de dépendance et où tout ou partie de la contrepartie de la fourniture serait incluse dans le calcul du revenu tiré d’une entreprise de la personne donnée pour une année, la fourniture est réputée avoir été effectuée pour une contrepartie égale à la juste valeur marchande, et cette contrepartie est réputée être incluse dans le calcul du revenu en question.
146 The portion of subsection 289(3) of the Act before paragraph (a) is replaced by the following:
Marginal note:Judicial authorization
(3) A judge of the Federal Court may, on application by the Minister and subject to any conditions that the judge considers appropriate, authorize the Minister to impose on a third party a requirement under subsection (1) relating to an unnamed person or more than one unnamed person (in this subsection referred to as the “group”) if the judge is satisfied by information on oath that
147 (1) Paragraph 296(1)(d) of the Act is replaced by the following:
(d) any amount payable by a person under any of paragraphs 228(2.1)(b) and (2.3)(d), section 230.1 and paragraphs 232.01(5)(c) and 232.02(4)(c), and
(2) Subsection (1) is deemed to have come into force on September 23, 2009.
148 (1) Paragraph 298(1)(a.1) of the Act is replaced by the following:
(a.1) in the case of an assessment of an amount payable under paragraph 228(2.1)(b) or (2.3)(d), 232.01(5)(c) or 232.02(4)(c) that a person is required to pay on or before a day, more than four years after that day;
(2) Subsection (1) is deemed to have come into force on September 23, 2009.
149 Subparagraph 304(5)(b)(iv) of the French version of the Act is repealed.
150 (1) The portion of subsection 324(1) of the English version of the Act before paragraph (a) is replaced by the following:
Marginal note:Compliance by unincorporated bodies
324 (1) If any amount is required to be paid or remitted or any other thing is required to be done by or under this Part or the regulations made under this Part by a person (in this section referred to as the “body”) that is not an individual, corporation, partnership, trust or estate, it shall be the joint and several, or solidary, liability and responsibility of
(2) Paragraphs 324(3)(a) to (c) of the English version of the Act are replaced by the following:
(a) include any amount that the body was liable to pay or remit before the day the person became jointly and severally, or solidarily, liable;
(b) include any amount that the body became liable to pay or remit after the day the person ceased to be jointly and severally, or solidarily, liable; or
(c) be made more than two years after the day the person ceased to be jointly and severally, or solidarily, liable unless the person was grossly negligent in the carrying out of any duty or obligation imposed on the body by or under this Part or made, or participated in, assented to or acquiesced in the making of, a false statement or omission in a return, application, form, certificate, statement, invoice or answer made by the body.
151 (1) The portion of subsection 325(1) of the English version of the Act after paragraph (c) and before paragraph (d) is replaced by the following:
the transferee and transferor are jointly and severally, or solidarily, liable to pay under this Part an amount equal to the lesser of
(2) Subsection 325(2) of the French version of the Act is replaced by the following:
Marginal note:Cotisation
(2) Le ministre peut, en tout temps, établir une cotisation à l’égard d’un cessionnaire pour tout montant payable en application du présent article. Dès lors, les articles 296 à 311 s’appliquent, compte tenu des adaptations de circonstance.
(3) The portion of subsection 325(3) of the Act before paragraph (b) is replaced by the following:
Marginal note:Discharge of liability
(3) If a transferor and transferee have, by reason of subsection (1), become jointly and severally, or solidarily, liable in respect of part or all of the liability of the transferor under this Part, the following rules apply:
(a) a payment by the transferee on account of the transferee’s liability shall, to the extent of the payment, discharge their liability; and
(4) Paragraph 325(3)(b) of the English version of the Act is replaced by the following:
(b) a payment by the transferor on account of the transferor’s liability only discharges the transferee’s liability to the extent that the payment operates to reduce the transferor’s liability to an amount less than the amount in respect of which the transferee was, by subsection (1), made jointly and severally, or solidarily, liable.
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