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

Assented to 2006-06-22

Marginal note:2003, c. 15, s. 49(2)
  •  (1) Paragraph 3(b) of Schedule 1 to the Act is replaced by the following:

    • (b) $55.90 per kilogram, in any other case.

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

  •  (1) Section 4 of Schedule 1 to the Act is replaced by the following:

    4. Cigars: $16.60 per 1,000 cigars.

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

Marginal note:2003, c. 15, s. 50(1)
  •  (1) Paragraph (a) of Schedule 2 to the Act is replaced by the following:

    • (a) $0.066 per cigar, and

  • Marginal note:2003, c. 15, s. 50(2)

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

    • (b) 66%, computed on

  • (3) Subsections (1) and (2) come into force, or are deemed to have come into force, on July 1, 2006.

Application

 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 shall be determined and interest shall be computed on it as though sections 37 to 41 had come into force on July 1, 2006.

Amendments Relating to Alcohol Products

R.S., c. E-14Excise Act

Marginal note:1990, c. 45, s. 34
  •  (1) Sections 1 and 2 of Part II of the schedule to the Excise Act are replaced by the following:

    • 1. On all beer or malt liquor containing more than 2.5% absolute ethyl alcohol by volume, $31.22 per hectolitre.

    • 2. On all beer or malt liquor containing more than 1.2% absolute ethyl alcohol by volume but not more than 2.5% absolute ethyl alcohol by volume, $15.61 per hectolitre.

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

2002, c. 22Excise Act, 2001

  •  (1) Subparagraphs 217(2)(a)(i) and (ii) of the Excise Act, 2001 are replaced by the following:

    • (i) $11.696 multiplied by the number of litres of absolute ethyl alcohol in the spirits to which the offence relates,

    • (ii) $0.62 multiplied by the number of litres of wine to which the offence relates, and

  • (2) Subparagraphs 217(3)(a)(i) and (ii) of the Act are replaced by the following:

    • (i) $23.392 multiplied by the number of litres of absolute ethyl alcohol in the spirits to which the offence relates,

    • (ii) $1.24 multiplied by the number of litres of wine to which the offence relates, and

  • (3) Subsections (1) and (2) come into force on the later of July 1, 2006 and the day on which this Act is assented to.