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Jobs and Economic Growth Act (S.C. 2010, c. 12)

Full Document:  

Assented to 2010-07-12

PART 2AMENDMENTS IN RESPECT OF EXCISE DUTIES AND SALES AND EXCISE TAXES

Coordinating Amendment

PART 3AMENDMENTS IN RESPECT OF THE AIR TRAVELLERS SECURITY CHARGE

2002, c. 9, s. 5Air Travellers Security Charge Act

Marginal note:2007, c. 35, s. 196(1)

  • 96. (1) The portion of paragraph 12(1)(a) of the Air Travellers Security Charge Act before subparagraph (i) is replaced by the following:

    • (a) $7.12 for each chargeable emplanement included in the service, to a maximum of $14.25, if

  • Marginal note:2007, c. 35, s. 196(2)

    (2) The portion of paragraph 12(1)(b) of the Act before subparagraph (i) is replaced by the following:

    • (b) $7.48 for each chargeable emplanement included in the service, to a maximum of $14.96, if

  • Marginal note:2005, c. 30, s. 20(3)

    (3) The portion of paragraph 12(1)(c) of the Act before subparagraph (i) is replaced by the following:

    • (c) $12.10 for each chargeable emplanement included in the service, to a maximum of $24.21, if

  • Marginal note:2007, c. 35, s. 196(3)

    (4) The portion of paragraph 12(1)(d) of the Act before subparagraph (i) is replaced by the following:

    • (d) $12.71 for each chargeable emplanement included in the service, to a maximum of $25.42, if

  • Marginal note:2005, c. 30, s. 20(5)

    (5) Paragraph 12(1)(e) of the Act is replaced by the following:

    • (e) $25.91, if the service includes transportation to a destination outside the continental zone.

  • Marginal note:2005, c. 30, s. 20(6)

    (6) The portion of paragraph 12(2)(a) of the Act before subparagraph (i) is replaced by the following:

    • (a) $12.10 for each chargeable emplanement by an individual on an aircraft used to transport the individual to a destination outside Canada but within the continental zone, to a maximum of $24.21, if

  • Marginal note:2007, c. 35, s. 196(4)

    (7) The portion of paragraph 12(2)(b) of the Act before subparagraph (i) is replaced by the following:

    • (b) $12.71 for each chargeable emplanement by an individual on an aircraft used to transport the individual to a destination outside Canada but within the continental zone, to a maximum of $25.42, if

  • Marginal note:2005, c. 30, s. 20(8)

    (8) Paragraph 12(2)(c) of the Act is replaced by the following:

    • (c) $25.91, if the service includes transportation to a destination outside the continental zone.

  • (9) Subsections (1) to (8) apply in respect of an air transportation service that includes a chargeable emplanement on or after April 1, 2010 unless,

    • (a) if any consideration is paid or payable in respect of the service, all of the consideration is paid before April 1, 2010; or

    • (b) if no consideration is paid or payable in respect of the service, a ticket is issued before April 1, 2010.

SOR/2007-267Interest Rates (Air Travellers Security Charge Act) Regulations

  • 97. (1) Section 3 of the Interest Rates (Air Travellers Security Charge Act) Regulations is amended by striking out “and” at the end of paragraph (a) and by replacing paragraph (b) with the following:

    • (b) in the case of interest to be paid or applied on an amount payable by the Minister to a person other than a corporation, the sum of the basic rate in respect of the particular quarter and 2%; and

    • (c) in the case of interest to be paid or applied on an amount payable by the Minister to a corporation, the basic rate in respect of the particular quarter.

  • (2) Subsection (1) comes into force, or is deemed to have come into force, on July 1, 2010.

PART 42006, c. 13SOFTWOOD LUMBER PRODUCTS EXPORT CHARGE ACT, 2006

Amendments to the Act

98. Paragraph 4(2)(b) of the Softwood Lumber Products Export Charge Act, 2006 is replaced by the following:

  • (b) if the person is a corporation, 0 %, and in any other case, 2 %.

99. Subsection 12(1) of the Act is replaced by the following:

Marginal note:Export from a region

  • 12. (1) If a softwood lumber product is exported from a region in a particular month, the amount of the charge in respect of that export is the amount calculated by applying the rate applicable for the month under subsection (3) or (4) or section 12.1 to the export price of the product as determined under section 13.

100. The Act is amended by adding the following after section 12:

Marginal note:Higher rate

12.1 Despite subsections 12(3) and (4), the rate of charge applicable in respect of an export of a softwood lumber product on or after the day on which this section comes into force from Ontario, Quebec, Manitoba or Saskatchewan is equal to the sum of the applicable rate of charge under subsection 12(3) or (4) and 10%.

101. Section 14 of the Act is amended by adding the following after subsection (1):

  • Marginal note:Surge mechanism if section 12.1 applies

    (1.1) Despite subsection (1), if the rate of charge provided for by section 12.1 applies in respect of an export of a softwood lumber product from a region during a month and the conditions referred to in paragraphs (1)(a) and (b) are met, the amount of the charge applicable in respect of the export is the amount determined by the formula

    A + (B/2)

    where

    A
    is the amount of the charge calculated under subsection 12(1); and
    B
    is the amount of the charge that would have been calculated under subsection 12(1) if section 12.1 had not applied in respect of that export.

102. Section 40 of the Act is amended by adding the following after subsection (3):

  • Marginal note:Refund calculated without regard to section 12.1

    (3.1) The amount of a refund under this section is to be determined using the amount of a charge that is calculated without regard to section 12.1.

Coming into Force

Marginal note:Order in council

  • 103. (1) This Part, other than section 98, comes into force or is deemed to have come into force on a day to be fixed by order of the Governor in Council, which day may not be earlier than April 15, 2009.

  • Marginal note:July 1, 2010

    (2) Section 98 comes into force, or is deemed to have come into force, on July 1, 2010.

PART 5CUSTOMS TARIFF

Amendments to the Act

104. Tariff item Nos. 1513.19.00, 5516.11.00, 5516.12.90, 5909.00.00 and 6001.22.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff are repealed.

105. Tariff item No. 2511.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4.5% (A)” with a reference to “Free (F)”.

106. Tariff item No. 2514.00.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.

107. Tariff item No. 2515.20.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.

108. Tariff item No. 2516.12.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.

109. Tariff item No. 2516.20.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.

110. Tariff item No. 2516.90.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.

111. Tariff item No. 2517.30.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.

112. Tariff item No. 2518.20.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

  • (a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “3% (A)” with a reference to “Free (F)”; and

  • (b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.

113. Tariff item No. 2530.90.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.

114. Tariff item No. 2705.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.

115. Tariff item No. 2707.40.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (A)” with a reference to “Free (F)”.

116. Tariff item No. 2707.99.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “8% (A)” with a reference to “Free (F)”.

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