Tobacco Tax Amendments Act, 2001 (S.C. 2001, c. 16)

• 29. (1) Section 68.18 of the Act is amended by adding the following after subsection (3):

  • Marginal note:Exception for tobacco products

    (3.1) Subsection (2) does not apply in respect of taxes imposed under Part III on tobacco products mentioned in Schedule II.

• (2) Subsection (1) is deemed to have come into force on April 6, 2001.

Marginal note:1994, c. 29, s. 8(1)

• 30. (1) Subsections 72(2) and (3) of the Act are replaced by the following:

  • Marginal note:Form and contents of application

    (2) An application shall be made in the prescribed form and contain the prescribed information.

  • Marginal note:Filing of application

    (3) An application shall be filed with the Minister in any manner that the Governor in Council may, by regulation, prescribe.

• Marginal note:1994, c. 29, s. 8(2)

  (2) Subsection 72(7) of the Act is replaced by the following:

  • Marginal note:Interest on payment

    (7) If an amount is paid to an applicant under subsection (6), interest at the prescribed rate shall be paid in respect of each day between the day that is sixty days after the day on which the application was received by the Minister and the day on which the payment is sent, and compounded monthly on the total amount of the payment and interest outstanding.

• (3) Subsections (1) and (2) are deemed to have come into force on April 6, 2001.

Marginal note:1997, c. 26, s. 69(1)

• 31. (1) Subsection 74(1) of the Act is replaced by the following:

  Marginal note:Deductions of tax, other than Part I tax, where application

  • 74. (1) In lieu of making a payment, other than a payment in respect of Part I, pursuant to an application under any of sections 68 to 68.11 or 68.17 to 69, the Minister may, on request of the applicant, authorize the applicant to deduct, on such terms and conditions and in such manner as the Minister may specify, the amount that would otherwise be paid to the applicant from the amount of any payment or remittance of tax, penalty, interest or other sum that is reported in a return under section 78 by the applicant.

• (2) Subsection (1) is deemed to have come into force on April 6, 2001.

Marginal note:R.S., c. 15 (1st Supp.), s. 26(1), c. 7 (2nd Supp.), s. 35(1)

• 32. (1) Subsections 78(1) and (2) of the Act are replaced by the following:

  Marginal note:Monthly returns

  • 78. (1) Every person who is required to pay tax under Part III or IV shall make each month a return in the prescribed form containing prescribed information of all amounts that became payable by the person on account of that tax in the preceding month.

  • Marginal note:Nil returns

    (2) Every person who holds a licence granted under or in respect of Part III or IV and whose tax payable under Parts III and IV in the preceding month is nil shall make a return as required by subsection (1) reporting that fact.

• Marginal note:R.S., c. 12 (4th Supp.), s. 31(1)

  (2) Paragraph 78(3)(c) of the Act is replaced by the following:

  • (c) authorize any person whose activities that give rise to tax payable by the person under Part III or IV are predominantly limited to a seasonal period of operation to make a return in respect of any period longer than one month but not longer than six months, if the total tax payable by the person under Parts III and IV for the equivalent period in the preceding calendar year did not exceed an average of four hundred dollars per month throughout that equivalent period.

• Marginal note:R.S., c. 15 (1st Supp.), s. 26(1)

  (3) Paragraph 78(4)(a) of the Act is replaced by the following:

  • (a) in a case where the return is required to be made in a month in accordance with subsection (1) or (2), not later than the last day of that month;

• (4) Subsections (1) to (3) are deemed to have come into force on April 6, 2001.

Marginal note:1994, c. 29, s. 9(1)

• 33. (1) Subsections 81.38(8) and (8.1) of the Act are replaced by the following:

  • Marginal note:Interest on refunds

    (8) If a payment is made under subsection (1) or (4) in respect of an application under any of sections 68 to 69, interest at the prescribed rate shall be paid, in respect of each day between the day that is sixty days after the day on which the application was received by the Minister and the day on which the payment was sent, and compounded monthly on the total amount of the payment and interest outstanding.

• (2) Subsection (1) is deemed to have come into force on April 6, 2001.

Marginal note:1994, c. 29, s. 10; 2000, c. 30, s. 15(1)

• 34. (1) Section 97.1 of the Act is replaced by the following:

  Marginal note:Offence of selling in another province cigarettes marked for sale in Ontario

  97.1 If cigarettes have been marked or stamped in accordance with a statute of the Province of Ontario to indicate that they are intended for sale in that province, every person who sells or offers for sale the cigarettes to a consumer in any other province is guilty of an offence and is liable on summary conviction to a fine of not less than $1,000 and not more than the greater of $1,000 and triple the amount by which

  • (a) the excise tax that would have been imposed under section 23 in respect of the cigarettes if the applicable rate of excise tax had been the rate set out in paragraph 1(f) of Schedule II

  exceeds

  • (b) the excise tax that was imposed under section 23 in respect of the cigarettes.

• (2) Subsection (1) is deemed to have come into force on April 6, 2001.

Marginal note:2000, c. 30, s. 16(1)

• 35. (1) The portion of section 97.2 of the Act before paragraph (b) is replaced by the following:

  Marginal note:Offence of selling in another province cigarettes marked for sale in Quebec

  97.2 If cigarettes have been marked or stamped in accordance with a statute of the Province of Quebec to indicate that they are intended for sale in that province, every person who sells or offers for sale the cigarettes to a consumer in any other province is guilty of an offence and is liable on summary conviction to a fine of not less than $1,000 and not more than the greater of $1,000 and triple the amount by which

  • (a) the excise tax that would have been imposed under section 23 in respect of the cigarettes if the applicable rate of excise tax had been the rate set out in paragraph 1(f) of Schedule II

  exceeds

• (2) Subsection (1) is deemed to have come into force on April 6, 2001.

Marginal note:1997, c. 26, s. 72(1)

• 36. (1) Section 97.3 of the Act is repealed.

• (2) Subsection (1) is deemed to have come into force on April 6, 2001.

Marginal note:1994, c. 29, s. 10; 1997, c. 26, s. 73(1); 2000, c. 30, s. 17(1) and par. 140(1)(b)

• 37. (1) Sections 97.4 and 97.5 of the Act are replaced by the following:

  Marginal note:Offence of unauthorized sale of cigarettes intended for Indian reserve

  97.4 Every person who sells or offers for sale black stock cigarettes described in subparagraph 1(a)(ii) of Schedule II in respect of which tax under section 23 was imposed at the rate set out in paragraph 1(a) of that Schedule to a person other than a supplier, an on-reserve retailer or an Indian consumer in the Province of Ontario is guilty of an offence and liable on summary conviction to a fine of not less than $1,000 and not more than the greater of $1,000 and triple the amount by which

  • (a) the excise tax that would have been imposed under section 23 in respect of the cigarettes if the applicable rate of excise tax had been the rate set out in paragraph 1(f) of Schedule II

  exceeds

  • (b) the excise tax that was imposed under section 23 in respect of the cigarettes.

• (2) Subsection (1) is deemed to have come into force on April 6, 2001.

Marginal note:1994, c. 29, s. 11(1); 1999, c. 17, s. 156(c)

• 38. (1) Section 98.2 of the Act is repealed.

• (2) Subsection (1) is deemed to have come into force on April 6, 2001.

Marginal note:1994, c. 29, s. 12

• 39. (1) Subsection 100(5) of the Act is replaced by the following:

  • Marginal note:Failure to make records and books available

    (5) Every person who fails to comply with section 98.1 is guilty of an offence and liable on summary conviction to a fine of not less than $200 and not more than $2,000 or to imprisonment for a term of not more than 6 months or to both the fine and imprisonment.

• (2) Subsection (1) is deemed to have come into force on April 6, 2001.

Marginal note:2000, c. 30, s. 107(1)

• 40. (1) The portion of paragraph 1(a) of Schedule II to the Act before subparagraph (i) is replaced by the following:

  (a) $0.13138 for each five cigarettes or fraction of five cigarettes contained in any package, if

• Marginal note:2000, c. 30, s. 107(2)

  (2) Paragraph 1(b) of Schedule II to the Act is replaced by the following:

  (b) $0.12138 for each five cigarettes or fraction of five cigarettes contained in any package, if the cigarettes are marked or stamped in accordance with the Tobacco Tax Act, R.S.Q. 1977, c. I-2, to indicate that the cigarettes are intended for retail sale in the Province of Quebec; and

• Marginal note:1994, c. 29, s. 14(1); 1997, c. 26, ss. 74(3) and (4); 2000, c. 30, ss. 107(3) to (5) and par. 140(1)(f)

  (3) Paragraphs 1(c) to (e) of Schedule II to the Act are repealed.

• (4) Subsections (1) to (3) are deemed to have come into force on April 6, 2001.