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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)

  • 152 (1) Subsections 335(6) and (7) of the Act are replaced by the following:

    • Marginal note:Proof of no appeal

      (6) An affidavit of an officer of the Canada Revenue Agency or the Canada Border Services Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and has knowledge of the practice of the Canada Revenue Agency or the Canada Border Services Agency, as the case may be, and that an examination of the records shows that a notice of assessment was mailed or otherwise sent to a person on a particular day under this Part and that, after careful examination and search of the records, the officer has been unable to find that a notice of objection or of appeal from the assessment, as the case may be, was received within the time allowed, is evidence of the statements contained in the affidavit.

    • Marginal note:Presumption

      (7) If evidence is offered under this section by an affidavit from which it appears that the person making the affidavit is an officer of the Canada Revenue Agency or the Canada Border Services Agency, as the case may be, it is not necessary to prove the signature of the person or that the person is such an officer, nor is it necessary to prove the signature or official character of the person before whom the affidavit was sworn.

  • (2) Subsection 335(10) of the Act is replaced by the following:

    • Marginal note:Mailing or sending date

      (10) For the purposes of this Part, 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.

  • (3) Subsection 335(10.1) of the French version of the Act is replaced by the following:

    • Marginal note:Date d’envoi d’un avis électronique

      (10.1) Pour l’application de la présente partie, tout avis ou autre communication concernant une personne qui est rendu disponible sous une forme électronique pouvant être lue ou perçue par une personne ou par un système informatique ou un dispositif semblable est présumé être envoyé à la personne, et être reçu par elle, à la date où un message électronique est envoyé — à l’adresse électronique la plus récente que la personne a fournie avant cette date au ministre pour l’application du présent paragraphe — pour l’informer qu’un avis ou une autre communication nécessitant son attention immédiate se trouve dans son compte électronique sécurisé. Un avis ou une autre communication est considéré comme étant rendu disponible s’il est affiché par le ministre sur le compte électronique sécurisé de la personne et si celle-ci a donné son autorisation pour que des avis ou d’autres communications soient rendus disponibles de cette manière et n’a pas retiré cette autorisation avant cette date selon les modalités fixées par le ministre.

  • 153 (1) The definitions municipal transit service and transit authority in section 1 of Part VI of Schedule V to the Act are replaced by the following:

    municipal transit service means a public passenger transportation service (other than a charter service or a service that is part of a tour), or a right that exclusively entitles an individual to use the service, that is supplied by a transit authority;

    transit authority means an entity that meets the following conditions:

    • (a) the entity is

      • (i) a division, department or agency of a government, municipality or school authority, the primary purpose of which is to supply public passenger transportation services, or

      • (ii) a non-profit organization that

        • (A) receives funding from a government, municipality or school authority to support the supply of public passenger transportation services, or

        • (B) is established and operated for the purpose of providing public passenger transportation services to individuals with a disability, and

    • (b) all or substantially all of the supplies made by the entity are

      • (i) supplies of public passenger transportation services provided within a particular municipality and its environs, or

      • (ii) supplies of rights for individuals to use public passenger transportation services referred to in subparagraph (i);

  • (2) Subsection (1) applies to

    • (a) any supply made after July 22, 2016; and

    • (b) any supply made on or before July 22, 2016 unless, on or before that day, an amount was charged, collected or remitted in respect of the supply as or on account of tax under Part IX of the Act.

154 Paragraphs 20(f) to (i) of Part VI of Schedule V to the French version of the Act are replaced by the following:

  • f) la fourniture de services qui consistent à donner des renseignements en vertu de la Loi sur la protection des renseignements personnels, de la Loi sur l’accès à l’information ou d’une loi provinciale semblable;

  • g) la fourniture de services de police ou d’incendie effectuée au profit d’un gouvernement ou d’une municipalité, ou d’une commission ou autre organisme établi par ceux-ci;

  • h) la fourniture de services de collecte des ordures, y compris les matières recyclables;

  • i) la fourniture d’un droit de laisser des ordures à un lieu destiné à les recevoir.

  • 155 (1) Section 24 of Part VI of Schedule V to the Act is replaced by the following:

    • 24 A supply (other than a supply made to a transit authority) of

      • (a) a municipal transit service;

      • (b) a right that exclusively entitles an individual to use a public passenger transportation service (other than a charter service or a service that is part of a tour) that is operated by a transit authority;

      • (c) a public passenger transportation service designated by the Minister to be a municipal transit service; or

      • (d) a right that exclusively entitles an individual to use a public passenger transportation service referred to in paragraph (c).

    • 24.1 A supply made to a particular transit authority of intangible personal property that is a right evidenced by a ticket, pass, voucher, or other similar physical or electronic media, if

      • (a) the property exclusively entitles an individual to use a public passenger transportation service (other than a charter service or a service that is part of a tour) that is operated by another transit authority, or to use a public passenger transportation service designated by the Minister to be a municipal transit service under paragraph 24(c), and the particular transit authority acquires the property exclusively for the purpose of making a supply of the property; or

      • (b) the property exclusively entitles an individual to use a public passenger transportation service (other than a charter service or a service that is part of a tour) that is operated by the particular transit authority and the particular transit authority previously supplied the property.

  • (2) Subsection (1) applies to

    • (a) any supply made after July 22, 2016; and

    • (b) any supply made on or before July 22, 2016 unless, on or before that day, an amount was charged, collected or remitted in respect of the supply as or on account of tax under Part IX of the Act.

156 Section 26 of Part VI of Schedule V to the French version of the Act is replaced by the following:

  • 26 Une fourniture, effectuée par un organisme à but non lucratif constitué principalement au profit d’une organisation syndicale, au profit d’un des organismes suivants ou une fourniture effectuée par un de ceux-ci au profit d’un tel organisme à but non lucratif :

    • a) un syndicat, une association ou un organisme, visé aux alinéas 189a) à c) de la loi, qui est membre de l’organisme à but non lucratif ou y est affilié;

    • b) un autre organisme à but non lucratif constitué principalement au profit d’une organisation syndicale.

157 Paragraph 3(b) of Schedule VII to the French version of the Act is replaced by the following:

  • b) sont importés par une chambre de commerce, une association municipale, une association d’automobilistes ou un organisme semblable auxquels ils ont été fournis sans contrepartie, mis à part les frais d’expédition et de manutention.

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