Sales Tax Amendments Act, 2006 (S.C. 2007, c. 18)

Assented to 2007-06-22

R.S., c. A-1Access to Information Act

  •  (1) Schedule II to the Access to Information Act is amended by adding, in alphabetical order, a reference to

    • Excise Act, 2001

      Loi de 2001 sur l’accise

    and a corresponding reference to “section 211”.

  • (2) Subsection (1) is deemed to have come into force on July 1, 2003.

R.S., c. 1 (2nd Supp.)Customs Act

  •  (1) Subsection 2(1) of the Customs Act is amended by adding the following in alphabetical order:

    “licensed user”

    « utilisateur agréé »

    “licensed user” has the same meaning as in section 2 of the Excise Act, 2001;

    “restricted formulation”

    « préparation assujettie à des restrictions »

    “restricted formulation” has the same meaning as in section 2 of the Excise Act, 2001;

  • (2) Subsection (1) is deemed to have come into force on July 1, 2003.

Marginal note:2001, c. 25, s. 58(1)
  •  (1) Subsection 97.25(3) of the Act is replaced by the following:

    • Marginal note:Sale of detained goods

      (3) Subject to the regulations, the Minister, on giving 30 days’ notice in writing to the debtor at the debtor’s latest known address, may direct that any good imported or reported for exportation by or on behalf of the debtor, or any conveyance, that has been detained be sold

      • (a) if the good is spirits or specially denatured alcohol, to a spirits licensee;

      • (b) if the good is wine, to a wine licensee;

      • (c) if the good is raw leaf tobacco or a tobacco product, to a tobacco licensee;

      • (d) if the good is a restricted formulation, to a licensed user; or

      • (e) in any other case, by public auction or public tender or by the Minister of Public Works and Government Services under the Surplus Crown Assets Act.

  • (2) Subsection (1) is deemed to have come into force on July 1, 2003.

Marginal note:2002, c. 22, s. 338
  •  (1) Subsection 117(2) of the Act is replaced by the following:

    • Marginal note:No return of certain goods

      (2) Despite subsection (1), if spirits, wine, specially denatured alcohol, restricted formulations, raw leaf tobacco or tobacco products are seized under this Act, they shall not be returned to the person from whom they were seized or any other person unless they were seized in error.

  • (2) Subsection (1) is deemed to have come into force on July 1, 2003.