Sales Tax Amendments Act, 2006 (S.C. 2007, c. 18)
Full Document:
Assented to 2007-06-22
Amendments in Respect of Excise Taxes
64. Subsection 2(1) of the Excise Tax Act is amended by adding the following in alphabetical order:
“listed international agreement”
« accord international désigné »
“listed international agreement” means the Convention on Mutual Administrative Assistance in Tax Matters, concluded at Strasbourg on January 25, 1988, as amended from time to time.
65. (1) Subsection 88(1) of the Act, as enacted by subsection 134(1) of the Budget Implementation Act, 2006, chapter 4 of the Statutes of Canada, 2006, 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 10 calendar years after the end of a reporting period of a person, or on application by the person on or before that day, 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, or is deemed to have come into force, on April 1, 2007.
Marginal note:R.S., c. 7 (2nd Supp.), s. 46(1)
66. Subsection 99(1) of the Act is replaced by the following:
Marginal note:Provision of documents may be required
99. (1) Subject to section 102.1, the Minister may, for any purpose related to the administration or enforcement of this Act, or of a listed international agreement, by a notice served personally or by registered or certified mail, require that any person provide any book, record, writing or other document or any information or further information within any reasonable time that may be stipulated in the notice.
PART 2
AMENDMENTS IN RESPECT OF EXCISE DUTY ON ALCOHOL AND TOBACCO PRODUCTS
Marginal note:2002, c. 22
Excise Act, 2001
67. (1) The definition “tobacco dealer” in section 2 of the Excise Act, 2001 is replaced by the following:
“tobacco dealer”
« commerçant de tabac »
“tobacco dealer” means a person, other than a tobacco licensee, who purchases for resale, sells or offers to sell raw leaf tobacco on which duty is not imposed under this Act.
(2) Paragraphs (f) and (g) of the definition “spirits” in section 2 of the Act are replaced by the following:
(f) fusel oil or other refuse produced as a result of the distillation process;
(g) an approved formulation; or
(h) any product containing or manufactured from a material or substance referred to in paragraphs (b) to (g) that is not consumable as a beverage.
(3) The portion of the definition marquer in section 2 of the French version of the Act before paragraph (a) is replaced by the following:
« marquer »
“mark”
marquer Apposer, en la forme et selon les modalités prévues par règlement, une mention portant :
(4) Section 2 of the Act is amended by adding the following in alphabetical order:
“listed international agreement”
« accord international désigné »
“listed international agreement” means the Convention on Mutual Administrative Assistance in Tax Matters, concluded at Strasbourg on January 25, 1988, as amended from time to time.
“restricted formulation”
« préparation assujettie à des restrictions »
“restricted formulation” means an approved formulation on which the Minister has imposed the condition or restriction under section 143 that the formulation can only be used by a licensed user or be exported.
(5) Subsections (1) to (3) and the definition “restricted formulation” in section 2 of the Act, as enacted by subsection (4), are deemed to have come into force on April 1, 2003.
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