Budget Implementation Act, 2007 (S.C. 2007, c. 29)

Assented to 2007-06-22

Coordinating Amendments

Marginal note:Bill C-33

 Sections 40 to 42 apply if Bill C-33 (in those sections referred to as the “other Act”), introduced in the 1st session of the 39th Parliament and entitled Income Tax Amendments Act, 2006, receives royal assent.

  •  (1) Subsection 104(24) of the Act, having been amended by subsection 8(4) of this Act and 23(8) of the other Act, is replaced by the following:

    • Marginal note:Amount payable

      (24) For the purposes of subparagraph 53(2)(h)(i.1), paragraph (c) of the definition “specified charity” in subsection 94(1), subsection 94(8) and subsections (6), (7), (7.01), (13), (16) and (20), an amount is deemed not to have become payable to a beneficiary in a taxation year unless it was paid in the year to the beneficiary or the beneficiary was entitled in the year to enforce payment of it.

    • (2) Subsection (1) applies in respect of taxation years of a trust that begin after 2006.

 If the other Act is assented to on the same day as or after the day on which this Act is assented to, subsections 106(1) and (3) of the other Act are deemed to have come into force before subsections 9(1) and (16) of this Act.

  •  (1) Subsection 249(1) of the Act, having been amended by subsection 188(1) of the other Act and subsection 29(1) of this Act, is replaced by the following:

    Definition of “taxation year”

    • 249. (1) Except as expressly otherwise provided in this Act, a “taxation year” is

      • (a) in the case of a corporation, a fiscal period;

      • (b) in the case of an individual (other than a testamentary trust), a calendar year;

      • (c) in the case of a testamentary trust, the period for which the accounts of the trust are made up for purposes of assessment under this Act; and

      • (d) in the case of a Canadian resident partnership, a fiscal period.

  • (2) Subsection (1) is deemed to have come into force on October 31, 2006.

PART 2R.S., c. E-15AMENDMENTS TO THE EXCISE TAX ACT (OTHER THAN WITH RESPECT TO THE GOODS AND SERVICES TAX/HARMONIZED SALES TAX)

Marginal note:R.S., c. 7 (2nd Supp.), s. 34(1)
  •  (1) Section 68 of the Excise Tax Act is replaced by the following:

    Marginal note:Payment where error
    • 68. (1) If a person, otherwise than pursuant to an assessment, has paid any moneys in error in respect of any goods, whether by reason of mistake of fact or law or otherwise, and the moneys have been taken into account as taxes, penalties, interest or other sums under this Act, an amount equal to the amount of the moneys shall, subject to this Part, be paid to the person if the person applies for the payment of the amount within two years after the payment of the moneys.

    • Marginal note:Exception

      (2) Subsection (1) does not apply if an application for a payment in respect of the goods can be made by any person under section 68.01.

    Marginal note:Payment for end-users — diesel fuel
    • 68.01 (1) If tax under this Act has been paid in respect of diesel fuel, the Minister may pay an amount equal to the amount of that tax

      • (a) in the case where a vendor delivers the diesel fuel to a purchaser

        • (i) to the vendor, if the vendor applies for the payment, the purchaser certifies that the diesel fuel is for use exclusively as heating oil and the vendor reasonably believes that the purchaser will use it exclusively as heating oil,

        • (ii) to the purchaser, if the purchaser applies for the payment, the purchaser uses the diesel fuel as heating oil and no application in respect of the diesel fuel can be made by the vendor under subparagraph (i); or

      • (b) to a purchaser who applies for the payment and who uses the diesel fuel to generate electricity, except if the electricity so generated is used primarily in the operation of a vehicle.

    • Marginal note:Payment for end-users — fuel used as ships’ stores

      (2) If tax under this Act has been paid in respect of fuel and no application is made in respect of the fuel by any person under section 68.17 or 70, the Minister may pay an amount equal to the amount of that tax to a purchaser who applies for the payment and who uses the fuel as ships’ stores.

    • Marginal note:Timing of application

      (3) No payment shall be made under this section unless

      • (a) the vendor described in subparagraph (1)(a)(i) applies for it within two years after the vendor sells the diesel fuel to the purchaser described in paragraph (1)(a); or

      • (b) the purchaser described in subparagraph (1)(a)(ii), paragraph (1)(b) or subsection (2) applies for it within two years after the purchase.

    • Marginal note:Conditions

      (4) The Minister is not required to make a payment under this section unless the Minister is satisfied that all the conditions for the payment have been met.

    • Marginal note:Deemed tax payable

      (5) If, under this section, the Minister pays an amount to a person to which that person is not entitled, or pays an amount to a person in excess of the amount to which that person is entitled, the amount of the payment or the excess is deemed to be a tax payable by that person under this Act on the day on which the Minister made the payment.

    Marginal note:Payment to end-users — specially equipped van
    • 68.02 (1) If tax under this Act has been paid in respect of a van to which section 6 of Schedule I applies, the Minister may pay an amount equal to the amount of the tax paid at the rate set out in that section

      • (a) if the van was manufactured or produced in Canada, to a person who is the first final consumer of the van if, at the time of the acquisition of the van by the person or within six months after that time, the van has been equipped with a device designed exclusively to assist in placing a wheelchair in the van without having to collapse the wheelchair; or

      • (b) if the van was imported, to a person who is the first final consumer of the van after the importation if, at the time of importation, the van was equipped with a device designed exclusively to assist in placing a wheelchair in the van without having to collapse the wheelchair.

    • Marginal note:Timing of application

      (2) No payment in respect of a van shall be made under this section unless the person to whom the payment can be made applies for it within two years after the person acquires the van.

    • Marginal note:Deemed tax payable

      (3) If, under this section, the Minister pays an amount to a person to which that person is not entitled, or pays an amount to a person in excess of the amount to which that person is entitled, the amount of the payment or the excess is deemed to be a tax payable by that person under this Act on the day on which the Minister made the payment.

  • (2) Sections 68 and 68.01 of the Act, as enacted by subsection (1), are deemed to have come into force on September 3, 1985 except that, before March 20, 2007,

    • (a) subsection 68(2) of the Act, as enacted by subsection (1), shall be read as follows:

      • (2) Subsection (1) does not apply if an application for a payment in respect of the goods is made by any person under section 68.01.

    • (b) subparagraph 68.01(1)(a)(ii) of the Act, as enacted by subsection (1), shall be read as follows:

      • (ii) to the purchaser, if the purchaser applies for the payment, the purchaser uses the diesel fuel as heating oil and no application in respect of the diesel fuel is made by the vendor under subparagraph (i); or

  • (3) Section 68.02 of the Act, as enacted by subsection (1), applies in respect of each van to which section 6 of Schedule I to the Act, as enacted by section 44 of this Act, applies.

  • (4) If, before this Act is assented to, an application under section 68 of the Act has been made by a person who could have made an application under section 68.01 of the Act had that section been in force at that time, the application made under section 68 of the Act is deemed to have been made under subsection 68.01(1) or (2) of the Act, as the case may be.