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Excise Act, 2001 (S.C. 2002, c. 22)

Assented to 2002-06-13

Marginal note:1994, c. 29, s. 6(1); 2000, c. 30, ss. 5(3), (4); 2001, c. 16, ss. 22(1), 23(1), 25(1), (2)

417. Sections 23.31 to 23.35 of the Act are repealed.

Marginal note:2000, c. 30, s. 16(1); 2001, c. 16, ss. 34(1), 35(1), 37(1)

418. Sections 97.1 to 97.4 of the Act are repealed.

Marginal note:1994, c. 29, s. 14(1); 1997, c. 26, s. 74(1); 2001, c. 16, ss. 40(1), (2), 41(1)

419. Sections 1 to 3 of Schedule II to the Act are replaced by the following:

  • 1. Cigarettes: $0.17138 for each five cigarettes or fraction of five cigarettes contained in any package.

  • 2. Tobacco sticks: $0.02715 per stick.

  • 3. Manufactured tobacco other than cigarettes and tobacco sticks: $23.148 per kilogram.

Marginal note:Interest

420. For the purposes of applying the provisions of the Customs Tariff and the Excise Tax Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though this Part had been assented to on November 2, 2001.

Marginal note:Coming into force

421. Sections 412 to 420 are deemed to have come into force on November 2, 2001.

PART 10

AMENDMENTS RELATED TO SHIPS’ STORES

Marginal note:1986, c. 1

Customs Act

  • 422. (1) Paragraph 164(1)(c) of the Customs Act, chapter 1 of the Statutes of Canada, 1986, is replaced by the following:

    • (c) designating certain classes of goods as ships’ stores for use on board a conveyance of a prescribed class, including a class based on

      • (i) the physical attributes, functions or legal descriptions of conveyances,

      • (ii) areas within which conveyances voyage,

      • (iii) requirements, or limitations, related to voyages of conveyances, or

      • (iv) any combination of the bases mentioned in subparagraphs (i) to (iii);

    • (c.1) limiting the quantity of goods referred to in paragraph (c) that may be used as described in that paragraph during any prescribed period or periods;

  • (2) Subsection (1) is deemed to have come into force on November 10, 1986.

Marginal note:R.S., c. 41 (3rd Supp.)

Customs Tariff

Marginal note:1995, c. 41, s. 55(1)

  • 423. (1) Paragraph 95(1)(g) of the Customs Tariff, as enacted by subsection 55(1) of chapter 41 of the Statutes of Canada, 1995, is replaced by the following:

    • (g) designating certain classes of goods as ships’ stores for use on board a conveyance of a prescribed class, including a class based on

      • (i) the physical attributes, functions or legal descriptions of conveyances,

      • (ii) areas within which conveyances voyage,

      • (iii) requirements, or limitations, related to voyages of conveyances, or

      • (iv) any combination of the bases mentioned in subparagraphs (i) to (iii);

    • (g.1) limiting the quantity of goods referred to in paragraph (g) that may be used as described in that paragraph during any prescribed period or periods;

  • (2) Subsection (1) is deemed to have come into force on January 1, 1996.