Marginal note:2005, c. 30, s. 20(1)

• 33. (1) The portion of paragraph 12(1)(a) of the Air Travellers Security Charge Act before subparagraph (i) is replaced by the following:

  • (a) $4.67 for each chargeable emplanement included in the service, to a maximum of $9.34, if

• Marginal note:2005, c. 30, s. 20(2)

  (2) The portion of paragraph 12(1)(b) of the Act before subparagraph (i) is replaced by the following:

  • (b) $4.95 for each chargeable emplanement included in the service, to a maximum of $9.90, if

• Marginal note:2005, c. 30, s. 20(4)

  (3) The portion of paragraph 12(1)(d) of the Act before subparagraph (i) is replaced by the following:

  • (d) $8.42 for each chargeable emplanement included in the service, to a maximum of $16.84, if

• Marginal note:2005, c. 30, s. 20(7)

  (4) The portion of paragraph 12(2)(b) of the Act before subparagraph (i) is replaced by the following:

  • (b) $8.42 for each chargeable emplanement by an individual on an aircraft used to transport the individual to a destination outside Canada but within the continental zone, to a maximum of $16.84, if

• (5) Subsections (1) to (4) apply in respect of any air transportation service that includes a chargeable emplanement on or after July 1, 2006 and for which any consideration is paid or becomes payable on or after that day.

• 34. (1) The Excise Act, 2001 is amended by adding the following after section 58:

  PART 3.1

  TOBACCO PRODUCTS INVENTORY TAX

  Marginal note:Definitions

  58.1 The following definitions apply in this Part.

  “loose tobacco”

  « tabac à cigarettes »

  “loose tobacco” means loose, fine-cut manufactured tobacco for use in making cigarettes.

  “separate retail establishment”

  « établissement de détail distinct »

  “separate retail establishment” of a person means a shop or store of the person

  • (a) that is geographically separate from other places of business of the person;

  • (b) at which, in the ordinary course of the person’s business, the person regularly sells, otherwise than through vending machines, tobacco products to consumers, within the meaning of section 123 of the Excise Tax Act, attending at the shop or store; and

  • (c) in respect of which separate records are maintained.

  “taxed tobacco”

  « tabac imposé »

  “taxed tobacco” of a person means cigarettes, tobacco sticks, loose tobacco and cigars, in respect of which duty has been imposed under section 42 before July 1, 2006 at a rate set out in paragraph 1(b), 2(b) or 3(b) of Schedule 1 or in section 4 of that Schedule, as those provisions read on June 30, 2006, and that, at the beginning of July 1, 2006,

  • (a) were owned by that person for sale in the ordinary course of a business of the person;

  • (b) were not held in a vending machine; and

  • (c) were not relieved from that duty under this Act.

  “unit”

  « unité »

  “unit” means one cigarette, tobacco stick, gram of loose tobacco or cigar.

  Marginal note:Imposition of tax

  58.2 Subject to section 58.3, every person shall pay to Her Majesty a tax on all taxed tobacco of the person at the rate of

  • (a) 0.2799 cent per cigarette;

  • (b) 0.2517 cent per tobacco stick;

  • (c) 0.1919 cent per gram of loose tobacco; and

  • (d) 0.1814 cent per cigar.

  Marginal note:Exemption for small retail inventory

  58.3 Tax under this Part in respect of the inventory of all taxed tobacco of a person that is held at the beginning of July 1, 2006 at a separate retail establishment of the person is not payable if that retail establishment holds inventory of 30,000 or fewer units.

  Marginal note:Taking of inventory

  58.4 Every person liable to pay tax under this Part shall, for the purposes of this Part, determine that person’s inventory of all taxed tobacco.

  Marginal note:Returns

  • 58.5 (1) Every person liable to pay tax under this Part shall, on or before August 31, 2006, file a return with the Minister in the prescribed form and manner.

  • Marginal note:Separate returns

    (2) A person authorized under subsection 239(2) of the Excise Tax Act to file separate returns in respect of a separate branch or division may file separate returns under this Part in respect of that branch or division.

  Marginal note:Payment

  • 58.6 (1) Every person shall pay to the Receiver General the total tax payable by the person under this Part on or before August 31, 2006.

  • Marginal note:Minimum interest

    (2) No interest in respect of an amount payable by a person under this Part is payable if, at the time the person pays the amount, the total of that interest otherwise payable is less than $25.

  • Marginal note:Extension

    (3) The Minister may at any time extend in writing the time for filing a return, or paying the tax payable, under this Part and, where the Minister so extends the time,

    • (a) the return shall be filed or tax payable shall be paid within the time as so extended; and

    • (b) interest is payable under section 170 as if the time had not been extended.

• (2) Subsection (1) comes into force, or is deemed to have come into force, on July 1, 2006.