Sales Tax Amendments Act, 2006 (S.C. 2007, c. 18)

109. Paragraph 177(a) of the Act is replaced by the following:

• 110. (1) The Act is amended by adding the following after section 181:

  Marginal note:Destroyed imported manufactured tobacco

  181.1 The Minister may refund to a duty free shop licensee the special duty under section 53 that was paid on imported manufactured tobacco that is destroyed by the licensee in accordance with the Customs Act if the licensee applies for the refund within two years after the tobacco is destroyed.

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

• 111. (1) Subsection 188(6) of the Act, as enacted by subsection 117(5) of the Budget Implementation Act, 2006, chapter 4 of the Statutes of Canada, 2006, is replaced by the following:

  • Marginal note:Limitation on refunding overpayments

    (6) An overpayment of duty payable for a fiscal month of a person and interest on the overpayment shall not be applied under paragraph (4)(b) or refunded under paragraph (4)(c) unless the person has, before the day on which notice of the assessment is sent to the person, filed all returns and other records of which the Minister has knowledge and that the person was required to file with

    • (a) the Minister under this Act, the Air Travellers Security Charge Act, the Excise Act, the Excise Tax Act and the Income Tax Act; or

    • (b) the Minister of Public Safety and Emergency Preparedness under the Customs Act.

• (2) Subparagraph 188(7)(b)(ii) of the Act, as enacted by subsection 117(6) of the Budget Implementation Act, 2006, chapter 4 of the Statutes of Canada, 2006, is replaced by the following:

  • (ii) the person has, before the day on which notice of the assessment is sent to the person, filed all returns and other records of which the Minister has knowledge and that the person was required to file with

    • (A) the Minister under this Act, the Air Travellers Security Charge Act, the Excise Act, the Excise Tax Act and the Income Tax Act, or

    • (B) the Minister of Public Safety and Emergency Preparedness under the Customs Act.

• (3) Subsections (1) and (2) come into force, or are deemed to have come into force, on April 1, 2007.

• 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: