Budget and Economic Statement Implementation Act, 2007 (S.C. 2007, c. 35)

Assented to 2007-12-14

Marginal note:2006, c. 4, s. 34(1)
  •  (1) Subsection 58.5(1) of the Act is replaced by the following:

    Marginal note:Returns
    • 58.5 (1) Every person liable to pay tax under this Part shall, on or before February 29, 2008, file a return with the Minister in the prescribed form and manner.

  • (2) Subsection (1) applies to tax that a person is required to pay under section 58.2 of the Act after December 31, 2007.

Marginal note:2006, c. 4, s. 34(1)
  •  (1) Subsection 58.6(1) of the Act is replaced by the following:

    Marginal note:Payment
    • 58.6 (1) Every person shall pay to the Receiver General the total tax payable by the person under this Part on or before February 29, 2008.

  • (2) Subsection (1) applies to tax that a person is required to pay under section 58.2 of the Act after December 31, 2007.

Marginal note:2006, c. 4, s. 35(1)
  •  (1) Subparagraphs 216(2)(a)(i) to (iv) of the Act are replaced by the following:

    • (i) $0.17 multiplied by the number of cigarettes to which the offence relates,

    • (ii) $0.127 multiplied by the number of tobacco sticks to which the offence relates,

    • (iii) $0.116 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks to which the offence relates, and

    • (iv) $0.29 multiplied by the number of cigars to which the offence relates, and

  • Marginal note:2006, c. 4, s. 35(2)

    (2) Subparagraphs 216(3)(a)(i) to (iv) of the Act are replaced by the following:

    • (i) $0.255 multiplied by the number of cigarettes to which the offence relates,

    • (ii) $0.19 multiplied by the number of tobacco sticks to which the offence relates,

    • (iii) $0.174 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks to which the offence relates, and

    • (iv) $0.67 multiplied by the number of cigars to which the offence relates, and

  • (3) Subsections (1) and (2) come into force on the later of January 1, 2008 and the day on which this Act is assented to.

Marginal note:2006, c. 4, s. 36(1)
  •  (1) Paragraphs 240(a) to (c) of the Act are replaced by the following:

    • (a) $0.361448 per cigarette that was removed in contravention of that subsection,

    • (b) $0.2105 per tobacco stick that was removed in contravention of that subsection, and

    • (c) $207.704 per kilogram of manufactured tobacco, other than cigarettes and tobacco sticks, that was removed in contravention of that subsection.

  • (2) Subsection (1) comes into force on the later of January 1, 2008 and the day on which this Act is assented to.

Marginal note:2006, c. 4, s. 37(1)
  •  (1) Paragraph 1(b) of Schedule 1 to the Act is replaced by the following:

    • (b) $0.425 for each five cigarettes or fraction of five cigarettes contained in any package, in any other case.

  • (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2008.

Marginal note:2006, c. 4, s. 38(1)
  •  (1) Paragraph 2(b) of Schedule 1 to the Act is replaced by the following:

    • (b) $0.06325 per stick, in any other case.

  • (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2008.

Marginal note:2006, c. 4, s. 39(1)
  •  (1) Paragraph 3(b) of Schedule 1 to the Act is replaced by the following:

    • (b) $57.85 per kilogram, in any other case.

  • (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2008.

Marginal note:2006, c. 4, s. 40(1)
  •  (1) Section 4 of Schedule 1 to the Act is replaced by the following:

    4. Cigars: $18.50 per 1,000 cigars.

  • (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2008.

Marginal note:2006, c. 4, s. 41(1)
  •  (1) Paragraph (a) of Schedule 2 to the Act is replaced by the following:

    • (a) $0.067 per cigar, and

  • Marginal note:2006, c. 4, s. 41(2)

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

    • (b) 67%, computed on

  • (3) Subsections (1) and (2) come into force, or are deemed to have come into force, on January 1, 2008.

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 204 to 208 had come into force on January 1, 2008.

 
Date modified: