• 112. (1) Subsection 189(4) of the Act, as enacted by subsection 118(1) of the Budget Implementation Act, 2006, chapter 4 of the Statutes of Canada, 2006, is replaced by the following:

  • Marginal note:Restriction

    (4) A refund shall not be paid until the person has filed with the Minister or the Minister of Public Safety and Emergency Preparedness all returns and other records of which the Minister has knowledge and that are required to be filed under this Act, the Air Travellers Security Charge Act, the Customs Act, the Excise Act, the Excise Tax Act and the Income Tax Act.

• (2) Subsection (1) comes into force, or is deemed to have come into force, on April 1, 2007.

• 113. (1) Subsection 196(4) of the French version of the Act is replaced by the following:

  • Marginal note:Demande non conforme

    (4) Le ministre peut recevoir la demande qui n’a pas été faite en conformité avec le paragraphe (3).

• (2) Subparagraph 196(7)(b)(i) of the Act is replaced by the following:

  • (i) within the time limited under this Act for objecting, the person

    • (A) was unable to act or to give a mandate to act in their name, or

    • (B) had a bona fide intention to object to the assessment,

114. Subparagraph 197(6)(b)(i) of the Act is replaced by the following:

115. Subparagraph 199(5)(b)(i) of the Act is replaced by the following:

116. The portion of subsection 208(1) of the Act before paragraph (a) is replaced by the following:

• 117. (1) Subparagraph 211(6)(e)(v) of the Act is replaced by the following:

  • (v) to an official of a department or agency of the Government of Canada or of a province as to the name, address, telephone number, occupation, size or type of business of a person, solely for the purpose of enabling the department or agency to obtain statistical data for research and analysis,

• (2) Subsection 211(6) of the Act is amended by striking out the word “or” at the end of paragraph (j) and by adding the following after paragraph (k):

  • (l) provide confidential information, or allow the inspection of or access to confidential information, as the case may be, solely for the purposes of a provision contained in a listed international agreement; or

  • (m) provide confidential information to any person solely for the purpose of enabling the Chief Statistician, within the meaning assigned by section 2 of the Statistics Act, to provide to a statistical agency of a province data concerning business activities carried on in the province, if the information is used by the statistical agency solely for research and analysis and the statistical agency is authorized under the law of the province to collect the same or similar information on its own behalf in respect of such activities.

• 118. (1) The portion of subsection 217(1) of the Act before paragraph (a) is replaced by the following:

  Marginal note:Punishment for certain alcohol offences

  • 217. (1) Every person who contravenes section 63 or 73, subsection 78(1) or 83(1) or section 90, 93.1, 93.2 or 96 is guilty of an offence and liable

• (2) Subparagraph 217(2)(a)(iii) of the Act is replaced by the following:

  • (iii) $10 multiplied by the number of litres of specially denatured alcohol or a restricted formulation to which the offence relates, and

• (3) Subparagraph 217(3)(a)(iii) of the Act is replaced by the following:

  • (iii) $20 multiplied by the number of litres of specially denatured alcohol or a restricted formulation to which the offence relates, and

119. The portion of subsection 218(1) of the Act before paragraph (a) is replaced by the following:

120. Paragraph 221(2)(a) of the Act is replaced by the following:

121. Section 234 of the Act is replaced by the following:

122. Subsection 236(1) of the Act is replaced by the following:

123. Subsection 237(1) of the Act is replaced by the following:

Marginal note:2006, c. 4, s. 47(1)

124. Section 243 of the Act is replaced by the following:

125. The Act is amended by adding the following after section 247:

• 126. (1) Section 255.1 of the Act, as enacted by subsection 121(1) of the Budget Implementation Act, 2006, chapter 4 of the Statutes of Canada, 2006, is replaced by the following:

  Marginal note:Waiving or reducing failure to file penalty

  255.1 The Minister may, on or before the day that is 10 calendar years after the end of a fiscal month of a person, or on application by the person on or before that day, waive or reduce any penalty payable by the person under section 251.1 in respect of a return for the fiscal month.

• (2) Subsection (1) comes into force, or is deemed to have come into force, on April 1, 2007.

• 127. (1) Section 264 of the Act is replaced by the following:

  Marginal note:Certain things not to be returned

  264. Despite this Act, any alcohol, specially denatured alcohol, restricted formulation, raw leaf tobacco or tobacco product that is seized under section 260 must not be returned to the person from whom it was seized or any other person unless it was seized in error.

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

• 128. (1) Subsection 266(2) 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 seized restricted formulation only to a licensed user.

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

129. The definition “common-law partner” in subsection 297(6) of the Act is replaced by the following:

• 130. (1) Paragraph 304(1)(n) of the Act is replaced by the following:

  • (n) respecting the sale under section 266 of alcohol, tobacco products, raw leaf tobacco, specially denatured alcohol or restricted formulations seized under section 260;

• (2) Section 304 of the Act is amended by adding the following after subsection (2):

  • Marginal note:Incorporation by reference

    (3) For greater certainty, a regulation made under this Act may incorporate by reference any material, regardless of its source and either as it exists on a particular date or as amended from time to time.

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

• 131. (1) The Act is amended by adding the following after section 315:

  Marginal note:Transitional application of Distillery Regulations

  • 315.1 (1) If, during the period beginning on July 1, 2003 and ending on July 1, 2009, sections 7, 8, 9, 12 and 15 of the Distillery Regulations, C.R.C., c. 569, would have applied in any circumstance had those sections, as they read on June 30, 2003, been in force and section 1.1 of the Excise Act not been enacted, those sections apply, with any modifications that the circumstances require.

  • Marginal note:Transitional application of Distillery Departmental Regulations

    (2) If, during the period beginning on July 1, 2003 and ending on July 1, 2009, sections 13 and 14 of the Distillery Departmental Regulations, C.R.C., c. 570, would have applied in any circumstance had those sections, as they read on June 30, 2003, been in force and section 1.1 of the Excise Act not been enacted, those sections apply, with any modifications that the circumstances require.

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

• 132. (1) The Act is amended by adding the following after section 316:

  Marginal note:Refund for re-worked or destroyed tobacco product

  316.1 If duty imposed under the Excise Act and tax imposed under section 23 of the Excise Tax Act on a tobacco product manufactured in Canada had become payable before the implementation date and a tobacco licensee under this Act who was, before that day, licensed under those Acts to manufacture the product re-works or destroys, on or after that day, the product in a manner authorized by the Minister, section 181 applies as though that duty and tax were duty paid under this Act.

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

• 133. (1) The Act is amended by adding the following after section 317:

  Marginal note:Imported tobacco delivered to duty free shop before implementation date

  317.1 If, on the implementation date, imported manufactured tobacco on which tax under section 23.12 of the Excise Tax Act was paid is possessed by a duty free shop licensee and no application for a refund of the tax has been made under that Act, this Act applies in respect of the tobacco as though the tax were special duty under section 53.

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

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

• 134. (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

• 135. (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.