Sales Tax Amendments Act, 2006 (S.C. 2007, c. 18)
Full Document:
Assented to 2007-06-22
138. (1) Subsection 119.1(1.1) of the Act is amended by striking out the word “and” at the end of paragraph (b), by adding the word “and” at the end of paragraph (c) and by adding the following after paragraph (c):
(d) a restricted formulation may only be to a licensed user.
(2) Subsection (1) is deemed to have come into force on July 1, 2003.
Marginal note:2002, c. 22, s. 340
139. (1) The portion of subsection 142(1) of the Act before paragraph (a) is replaced by the following:
Marginal note:Disposal of things abandoned or forfeit
142. (1) Unless the thing is spirits, specially denatured alcohol, a restricted formulation, wine, raw leaf tobacco or a tobacco product, anything that has been abandoned to Her Majesty in right of Canada under this Act and anything the forfeiture of which is final under this Act shall
(2) Subsection (1) is deemed to have come into force on July 1, 2003.
Marginal note:2002, c. 22, s. 341
140. (1) Section 142.1 of the Act is replaced by the following:
Marginal note:Dealing with abandoned or forfeited alcohol, etc.
142.1 (1) If spirits, specially denatured alcohol, a restricted formulation, wine, raw leaf tobacco or a tobacco product is abandoned or finally forfeited under this Act, the Minister may sell, destroy or otherwise deal with it.
Marginal note:Restriction
(2) Subject to the regulations, the sale under subsection (1) of
(a) spirits or specially denatured alcohol may only be to a spirits licensee;
(b) wine may only be to a wine licensee;
(c) raw leaf tobacco or a tobacco product may only be to a tobacco licensee; and
(d) a restricted formulation may only be to a licensed user.
(2) Subsection (1) is deemed to have come into force on July 1, 2003.
141. Subsection 164(1) of the Act is amended by adding the following after paragraph (h.1):
(h.2) respecting the sale of alcohol, a tobacco product, raw leaf tobacco, specially denatured alcohol or a restricted formulation detained, seized, abandoned or forfeited under this Act;
Marginal note:1997, c. 36
Customs Tariff
Marginal note:2002, c. 22, s. 346
142. (1) The definitions ““beer” or “malt liquor”” and “wine” in section 21 of the Customs Tariff are replaced by the following:
“beer” or “malt liquor”
« bière » ou « liqueur de malt »
“beer” or “malt liquor” means beer or malt liquor, within the meaning of section 4 of the Excise Act, of tariff item No. 2202.90.10 or heading 22.03, that is classified under that heading or tariff item or with the container in which it is imported.
“wine”
« vin »
“wine” means wine, as defined in section 2 of the Excise Act, 2001, of heading 22.04, 22.05 or 22.06, other than of tariff item No. 2204.10.90, 2204.21.32, 2204.21.49, 2204.29.32, 2204.29.49, 2204.30.90, 2205.10.30, 2205.90.30, 2206.00.19, 2206.00.22, 2206.00.39, 2206.00.49, 2206.00.72 or 2206.00.93, that is classified under that heading or with the container in which it is imported.
(2) Section 21 of the French version of the Act is amended by adding the following in alphabetical order:
« utilisateur agréé »
“licensed user”
utilisateur agréé S’entend au sens de l’article 2 de la Loi de 2001 sur l’accise.
(3) Subsection (2) is deemed to have come into force on July 1, 2003.
- Date modified:
