Underused Housing Tax Act (S.C. 2022, c. 5, s. 10)

AMENDMENTS NOT IN FORCE

• — 2024, c. 15, s. 122

  • • 122 (1) Section 34 of the Underused Housing Tax Act is replaced by the following:

      • Restriction on payment by Minister

        34 An amount under section 33 is not to be paid to a person by the Minister at any time, unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Act, the Excise Tax Act, the Income Tax Act, the Excise Act, 2001, the Air Travellers Security Charge Act, Part 1 of the Greenhouse Gas Pollution Pricing Act, the Select Luxury Items Tax Act and the Digital Services Tax Act have been filed with the Minister.

    • (2) Subsection (1) comes into force on the same day as subsection 96(1) of this Act.

• — 2024, c. 17, ss. 111(1), (24)

  • Bill C-59

    • 111 (1) Subsections (2) to (34) apply if Bill C-59, introduced in the 1st session of the 44th Parliament and entitled the Fall Economic Statement Implementation Act, 2023 (in this section referred to as the “other Act”), receives royal assent.

    • (24) On the first day on which both subsection 122(1) of the other Act and section 105 of this Act are in force, section 34 of the Underused Housing Tax Act is replaced by the following:

      • Restriction on payment by Minister

        34 An amount under section 33 is not to be paid to a person by the Minister at any time, unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Act, the Excise Tax Act, the Income Tax Act, the Excise Act, 2001, the Air Travellers Security Charge Act, Part 1 of the Greenhouse Gas Pollution Pricing Act, the Select Luxury Items Tax Act, the Digital Services Tax Act and the Global Minimum Tax Act have been filed with the Minister.