Budget Implementation Act, 2006 (S.C. 2006, c. 4)

Assented to 2006-06-22

  •  (1) Section 68.5 of the Act is amended by adding the following after subsection (9):

    • Marginal note:Failure to file a report when required

      (9.1) Every person who fails to file a reconciliation report for a period as and when required under this section shall pay a penalty equal to the sum of

      • (a) an amount equal to 1% of the total of all amounts each of which is an amount that is required to be paid for the period and was not paid before April 1, 2007, and

      • (b) the amount obtained when one quarter of the amount determined under paragraph (a) is multiplied by the number of complete months, not exceeding 12, from that day to the day on which the report is filed.

  • (2) Subsection (1) comes into force on April 1, 2007.

  •  (1) The Act is amended by adding the following after section 76:

    Marginal note:Restriction on refunds and credits

    77. A refund shall not be paid, and a credit shall not be allowed, to a person under this Act until the person has filed with the Minister all returns and other records of which the Minister has knowledge that are required to be filed under the Excise Tax Act, the Excise Act, 2001, the Air Travellers Security Charge Act and the Income Tax Act.

  • (2) Subsection (1) comes into force on April 1, 2007.

  •  (1) Section 79 of the Act is amended by adding the following after subsection (3):

    • Marginal note:Demand for return

      (4) The Minister may, by a demand served personally or by registered or certified mail, require a person to file within any reasonable time that may be stipulated in the demand a return under this Act for any period that may be designated in the demand.

    • Marginal note:Failure to answer a demand

      (5) Every person who fails to file a return as and when required under a demand issued under subsection (4) is liable to a penalty of $250.

  • (2) Subsection (1) comes into force on April 1, 2007.

Marginal note:2003, c. 15, s. 100(1)
  •  (1) Section 79.01 of the Act is repealed.

  • (2) Subsection (1) comes into force on April 1, 2007.

Marginal note:2003, c. 15, s. 100(1)
  •  (1) Subsection 79.02(2) of the Act is replaced by the following:

    • Marginal note:Amounts payable of $2 or less in total

      (2) If, at any time, the total of all amounts payable by the Minister to a person under this Act does not exceed two dollars, the Minister may apply those amounts against any amount owing, at that time, by the person to Her Majesty in right of Canada. However, if the person, at that time, does not owe any amount to Her Majesty in right of Canada, those amounts payable are deemed to be nil.

  • (2) Subsection (1) comes into force on April 1, 2007.

Marginal note:2003, c. 15, s. 100(1)
  •  (1) Subsection 79.03(4) of the Act is replaced by the following:

    • Marginal note:Interest and penalty amounts of $25 or less

      (4) If, at any time, a person pays an amount not less than the total of all amounts, other than interest and penalty under subsection 7(1.1) or 68.5(9.1) or section 95.1, owing at that time to Her Majesty in right of Canada under this Act for a reporting period of the person and the total amount of interest and penalty payable by the person under this Act for that reporting period is not more than $25.00, the Minister may cancel the interest and penalty.

  • (2) Subsection (1) applies in respect of any reporting period of a person that ends on or after April 1, 2007.

Marginal note:R.S., c. 12 (4th Supp.), s. 33(1); 2002, c. 22, s. 384(4); 2003, c. 15, ss. 101(1) and (3) and 130(3), (4) and (6)
  •  (1) Section 79.1 of the Act is repealed.

  • (2) Subsection (1) applies to fiscal months that begin after March 31, 2007.

  •  (1) The Act is amended by adding the following after section 81.39:

    Administrative Charge under the Financial Administration Act

    Marginal note:Dishonoured instruments

    81.4 For the purposes of this Act and section 155.1 of the Financial Administration Act, any charge that becomes payable at any time by a person under the Financial Administration Act in respect of an instrument tendered in payment or settlement of an amount that is payable under this Act is deemed to be an amount that becomes payable by the person at that time under this Act. In addition, Part II of the Interest and Administrative Charges Regulations does not apply to the charge and any debt under subsection 155.1(3) of the Financial Administration Act in respect of the charge is deemed to be extinguished at the time the total of the amount and any applicable interest under this Act is paid.

  • (2) Subsection (1) applies in respect of any instrument that is dishonoured on or after April 1, 2007.

Marginal note:R.S., c. 7 (2nd Supp.), s. 41(1)
  •  (1) Subsection 86(4) of the Act is amended by adding the word “or” at the end of paragraph (b), by striking out the word “or” at the end of paragraph (c) and by repealing paragraph (d).

  • Marginal note:R.S., c. 7 (2nd Supp.), s. 41(1)

    (2) Subsection 86(5) of the Act is replaced by the following:

    • Marginal note:Delay where objection

      (5) If a person has served a notice of objection under section 81.15, otherwise than pursuant to section 81.33, the Minister shall not, for the purpose of collecting the sum in controversy, take any of the actions described in paragraphs (4)(a) to (c) before ninety days after the day on which the notice of decision is sent to that person.

  • Marginal note:R.S., c. 7 (2nd Supp.), s. 41(1); 2002, c. 8, par. 183(1)(j)

    (3) The portion of subsection 86(6) of the Act before paragraph (a) is replaced by the following:

    • Marginal note:Delay where appeal

      (6) If a person has appealed to the Tribunal or the Federal Court under this Part, otherwise than pursuant to section 81.33, in respect of an assessment, the Minister shall not, for the purpose of collecting the sum in controversy, take any of the actions described in paragraphs (4)(a) to (c),

  • Marginal note:R.S., c. 7 (2nd Supp.), s. 41(1); 2002, c. 8, s. 140

    (4) Subsections 86(7) and (8) of the Act are replaced by the following:

    • Marginal note:Delay where reference

      (7) If a person is named in a reference under section 81.36, agrees to a reference under section 81.37 or appears as a party at the hearing of any such reference, the Minister shall not, for the purpose of collecting any sum for which that person has been assessed and of which the liability for payment will be affected by the determination of the question, take any of the actions described in paragraphs (4)(a) to (c) before the day on which the question is determined by the Court.

    • Marginal note:Delay when agreement

      (8) Despite subsections (1) to (7), if a person has served a notice of objection under section 81.15 or has appealed to the Tribunal or the Federal Court under this Part, otherwise than under section 81.33, in respect of an assessment and agrees in writing with the Minister to delay proceedings on the objection or appeal until a decision or judgment is rendered in another action before the Tribunal, the Federal Court, the Federal Court of Appeal or the Supreme Court of Canada in which the issue is the same or substantially the same as that raised in the objection or appeal of that person, the Minister may take any of the actions described in paragraphs (4)(a) to (c) for the purpose of collecting any sum for which that person has been assessed, determined in a manner consistent with the decision or judgment of the Tribunal or Court in the other action, at any time after the Minister notifies the person in writing that the decision or judgment has been rendered.

  • (5) Subsections (1) to (4) come into force on April 1, 2007.

Marginal note:R.S., c. 7 (2nd Supp.), s. 41(1)
  •  (1) Subsection 87(1) of the Act is replaced by the following:

    Marginal note:Collection in jeopardy
    • 87. (1) Despite section 86, if it may reasonably be considered that the collection of any sum for which a person has been assessed would be jeopardized by a delay under that section and the Minister has, by a notice served personally or by registered or certified mail, so advised that person and directed them to pay that sum or any part of it, the Minister may without delay take any of the actions described in paragraphs 86(4)(a) to (c) with respect to that sum or part.

  • (2) Subsection (1) comes into force on April 1, 2007.

Marginal note:2003, c. 15, s. 109(1)
  •  (1) Subsection 88(1) of the Act is replaced by the following:

    Marginal note:Waiver or cancellation of interest or penalty
    • 88. (1) The Minister may, on or before the day that is ten calendar years after the end of a reporting period of a person, waive or cancel any amount otherwise payable to the Receiver General under this Act that is interest or a penalty on an amount that is required to be paid by the person under this Act in respect of the reporting period.

  • (2) Subsection (1) comes into force on April 1, 2007.

 
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