Budget Implementation Act, 2018, No. 1 (S.C. 2018, c. 12)
Full Document:
- HTMLFull Document: Budget Implementation Act, 2018, No. 1 (Accessibility Buttons available) |
- PDFFull Document: Budget Implementation Act, 2018, No. 1 [4781 KB]
Assented to 2018-06-21
PART 3Amendments to the Excise Act, 2001 (Cannabis Taxation), the Excise Tax Act and Other Related Texts (continued)
2002, c. 22Excise Act, 2001 (continued)
93 Schedule 7 to the Act is replaced by the Schedule 7 set out in Schedule 1 to this Act.
94 The Act is amended by replacing “excise stamp” with “tobacco excise stamp”, with any grammatical changes that the circumstances require, in the following provisions:
R.S., c. E-15Excise Tax Act
95 The definition excisable goods in subsection 123(1) of the Excise Tax Act is replaced by the following:
- excisable goods
excisable goods means beer or malt liquor (within the meaning assigned by section 4 of the Excise Act) and spirits, wine, tobacco products and cannabis products (within the meaning assigned by section 2 of the Excise Act, 2001); (produit soumis à l’accise)
96 The portion of section 4 of Part VI of Schedule V to the Act before paragraph (a) is replaced by the following:
4 A supply of tangible personal property (other than excisable goods) made by way of sale by a public sector body where
97 Section 1 of Part III of Schedule VI to the Act is amended by adding the following after paragraph (a):
(b) cannabis products, as defined in section 2 of the Excise Act, 2001;
98 (1) Section 2 of Part IV of Schedule VI to the French version of the Act is replaced by the following:
2 La fourniture de graines et de semences (autres que les graines viables qui constituent du cannabis au sens du paragraphe 2(1) de la Loi sur le cannabis) à leur état naturel, traitées pour l’ensemencement ou irradiées pour l’entreposage, de foin, de produits d’ensilage ou d’autres produits de fourrage, fournis en quantités plus importantes que celles qui sont habituellement vendues ou offertes pour vente aux consommateurs, et servant habituellement d’aliments pour la consommation humaine ou animale ou à la production de tels aliments, à l’exclusion des graines, des semences et des mélanges de celles-ci emballés, préparés ou vendus pour servir de nourriture aux oiseaux sauvages ou aux animaux domestiques.
(2) Paragraph 2(a) of Part IV of Schedule VI to the English version of the Act is replaced by the following:
(a) grains or seeds (other than viable seeds that are cannabis as defined in subsection 2(1) of the Cannabis Act) in their natural state, treated for seeding purposes or irradiated for storage purposes,
99 Paragraphs 3.1(b) and (c) of Part IV of Schedule VI to the Act are replaced by the following:
(b) in the case of viable grain or seeds, they are included in the definition industrial hemp in section 1 of the Industrial Hemp Regulations made under the Controlled Drugs and Substances Act or they are industrial hemp for the purposes of the Cannabis Act; and
(c) the supply is made in accordance with the Controlled Drugs and Substances Act or the Cannabis Act, if applicable.
100 Paragraphs 12(b) and (c) of Schedule VII to the Act are replaced by the following:
(b) in the case of viable grain or seeds, they are included in the definition industrial hemp in section 1 of the Industrial Hemp Regulations made under the Controlled Drugs and Substances Act or they are industrial hemp for the purposes of the Cannabis Act; and
(c) the importation is in accordance with the Controlled Drugs and Substances Act or the Cannabis Act, if applicable.
101 Section 6 of Part I of Schedule X to the Act is replaced by the following:
6 Property (other than advertising matter or excisable goods) that is a casual donation sent by a person in a non-participating province to a person in a participating province, or brought into a particular participating province by a person who is not resident in the participating provinces as a gift to a person in that participating province, where the fair market value of the property does not exceed $60, under such regulations as the Minister of Public Safety and Emergency Preparedness may make for purposes of heading No. 98.16 of Schedule I to the Customs Tariff.
Amendments to Various Regulations
SI/85-181Postal Imports Remission Order
102 (1) Paragraph (a) of the definition goods in section 2 of the Postal Imports Remission Order is replaced by the following:
(a) alcoholic beverages, cannabis products, cigars, cigarettes and manufactured tobacco;
(2) Section 2 of the Order is amended by adding the following in alphabetical order:
- cannabis product
cannabis product has the same meaning as in section 2 of the Excise Act, 2001; (produit du cannabis)
SI/85-182; SI/92-128, s. 2(F)Courier Imports Remission Order
103 (1) Paragraph (a) of the definition goods in section 2 of the Courier Imports Remission Order is replaced by the following:
(a) alcoholic beverages, cannabis products, cigars, cigarettes and manufactured tobacco;
(2) Section 2 of the Order is amended by adding the following in alphabetical order:
- cannabis product
cannabis product has the same meaning as in section 2 of the Excise Act, 2001; (produit du cannabis)
SOR/91-37Public Service Body Rebate (GST/HST) Regulations
104 Paragraph 4(1)(e) of the Public Service Body Rebate (GST/HST) Regulations is replaced by the following:
(e) excisable goods that are acquired by the particular person for the purpose of making a supply of the excisable goods for consideration that is not included as part of the consideration for a meal supplied together with the excisable goods, except where tax is payable in respect of the supply by the particular person of the excisable goods;
SOR/2003-115Regulations Respecting Excise Licences and Registrations
105 (1) The portion of subsection 5(1) of the Regulations Respecting Excise Licences and Registrations before paragraph (a) is replaced by the following:
5 (1) For the purposes of paragraph 23(3)(b) of the Act, the amount of security to be provided by an applicant for a spirits licence, a tobacco licence or a cannabis licence is an amount of not less than $5,000 and
(2) Paragraph 5(1)(b) of the Regulations is replaced by the following:
(b) in the case of a tobacco licence or a cannabis licence, be sufficient to ensure payment of the amount of duty referred to in paragraph 160(b) of the Act up to a maximum amount of $5 million.
SOR/2003-203Regulations Respecting the Possession of Tobacco Products That Are Not Stamped
106 The title of the Regulations Respecting the Possession of Tobacco Products That Are Not Stamped is replaced by the following:
107 The Regulations are amended by adding the following after section 1:
1.1 For the purposes of subparagraph 158.11(3)(a)(i) of the Excise Act, 2001, a person may possess a cannabis product that is not stamped if the person has in their possession documentation that provides evidence that the person is transporting the cannabis product on behalf of a cannabis licensee or, in the case of an industrial hemp by-product, an industrial hemp grower.
1.2 For the purposes of subparagraph 158.11(3)(a)(ii) of the Excise Act, 2001, a person may possess a cannabis product that is not stamped if the person has in their possession documentation that provides evidence that
(a) the person is sterilizing the cannabis product on behalf of a cannabis licensee;
(b) the cannabis licensee owns the cannabis product throughout the period during which the person is in possession of it; and
(c) the cannabis product is to be returned to the premises of the cannabis licensee as soon as possible after the sterilization of the cannabis product.
- Date modified: