Budget Implementation Act, 2018, No. 1 (S.C. 2018, c. 12)

• 51 (1) Subsection 58.6(1) of the Act is amended by striking out “or” at the end of paragraph (a) and by replacing paragraph (b) with the following:

  • (a.1) in the case of the tax imposed under subsection 58.2(1.1), April 30, 2018; or

  • (b) in the case of the tax imposed under subsection 58.2(2) in respect of an inflationary adjusted year, May 31 of the inflationary adjusted year.

• (2) Subsection (1) is deemed to have come into force on February 28, 2018.

• 52 (1) Subparagraphs 216(2)(a)(i) to (iv) of the Act are replaced by the following:

  • (i) $0.24 multiplied by the number of cigarettes to which the offence relates,

  • (ii) $0.24 multiplied by the number of tobacco sticks to which the offence relates,

  • (iii) $0.30 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks to which the offence relates, and

  • (iv) $0.47 multiplied by the number of cigars to which the offence relates, and

• (2) Subparagraphs 216(3)(a)(i) to (iv) of the Act are replaced by the following:

  • (i) $0.36 multiplied by the number of cigarettes to which the offence relates,

  • (ii) $0.36 multiplied by the number of tobacco sticks to which the offence relates,

  • (iii) $0.45 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks to which the offence relates, and

  • (iv) $0.93 multiplied by the number of cigars to which the offence relates, and

53 Paragraphs 240(a) to (c) of the Act are replaced by the following:

• 54 (1) Paragraph 1(a) of Schedule 1 to the Act is replaced by the following:

  • (a) $0.59634; or

• (2) Subsection (1) is deemed to have come into force on February 28, 2018.

• 55 (1) Paragraph 2(a) of Schedule 1 to the Act is replaced by the following:

  • (a) $0.11927; or

• (2) Subsection (1) is deemed to have come into force on February 28, 2018.

• 56 (1) Paragraph 3(a) of Schedule 1 to the Act is replaced by the following:

  • (a) $7.45425; or

• (2) Subsection (1) is deemed to have come into force on February 28, 2018.

• 57 (1) Paragraph 4(a) of Schedule 1 to the Act is replaced by the following:

  • (a) $25.95832; or

• (2) Subsection (1) is deemed to have come into force on February 28, 2018.

• 58 (1) Subparagraph (a)(i) of Schedule 2 to the Act is replaced by the following:

  • (i) $0.09331, or

• (2) Paragraph (b) of Schedule 2 to the Act is replaced by the following:

  • (b) the amount obtained by multiplying the sale price, in the case of cigars manufactured in Canada, or the duty-paid value, in the case of imported cigars, by 88%.

• (3) Subsections (1) and (2) are deemed to have come into force on February 28, 2018.

2014, c. 20Economic Action Plan 2014 Act, No. 1

59 Subsection 76(5) of the Economic Action Plan 2014 Act, No. 1 is replaced by the following:

60 Subsection 78(3) of the Act is replaced by the following:

61 Subsection 79(4) of the Act is replaced by the following:

62 Subsection 80(4) of the Act is replaced by the following:

63 Subsection 81(4) of the Act is replaced by the following:

2014, c. 39Economic Action Plan 2014 Act, No. 2

64 Subsection 100(4) of the Economic Action Plan 2014 Act, No. 2 is replaced by the following:

65 Subsection 101(2) of the Act is replaced by the following:

2017, c. 20Budget Implementation Act, 2017, No. 1

• 66 (1) Subsection 45(3) of the Budget Implementation Act, 2017, No. 1 is repealed.

• (2) Subsection 45(5) of the Act is repealed.

Application

67 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 is to be determined and interest is to be computed on it as though paragraphs 1(a), 2(a), 3(a) and 4(a) of Schedule 1 to the Excise Act, 2001, as enacted by sections 54 to 57, and subparagraph (a)(i) and paragraph (b) of Schedule 2 to the Excise Act, 2001, as enacted by section 58, had been assented to on February 28, 2018.

PART 3Amendments to the Excise Act, 2001 (Cannabis Taxation), the Excise Tax Act and Other Related Texts

Coordination with the Cannabis Act

• 68 (1) If Bill C-45, introduced in the 1st session of the 42nd Parliament and entitled the Cannabis Act (referred to in this section and section 118 as the “other Act”), receives royal assent, then for the purposes of this section and sections 117 and 118, commencement day means the day on which subsection 204(1) of the other Act comes into force.

• (2) If the other Act receives royal assent, then sections 69 to 78, subsection 79(1), section 84, subsection 85(2), sections 87, 89 to 106 and 108 to 113 and subsection 115(1) come into force on the first day on which both this Act and the other Act have received royal assent.

• (3) Despite subsection (2), if the other Act receives royal assent, then sections 158.02, 158.09 to 158.12, 158.15 and 158.16 of the Excise Act, 2001, as enacted by section 73, come into force on commencement day.

• (4) If the other Act receives royal assent, then subsection 79(2), sections 80 to 83, subsections 85(1) and (3), sections 86, 88, 107 and 114, subsection 115(2) and section 116 come into force on commencement day.