Sustaining Canada’s Economic Recovery Act (S.C. 2010, c. 25)
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Assented to 2010-12-15
PART 2AMENDMENTS IN RESPECT OF EXCISE DUTIES AND SALES AND EXCISE TAXES
2002, c. 9, s. 5Air Travellers Security Charge Act
98. Paragraph 33(3)(a) of the Act is replaced by the following:
(a) the amount was taken into account as an amount required to be paid by the person in respect of one of their reporting periods and the Minister has assessed the person for the period under section 39; or
99. Section 35 of the Act is replaced by the following:
Marginal note:Restriction re trustees
35. If a trustee is appointed under the Bankruptcy and Insolvency Act to act in the administration of the estate of a bankrupt, a refund under this Act that the bankrupt was entitled to claim before the appointment shall not be paid after the appointment unless all returns required under this Act to be filed for reporting periods of the bankrupt ending before the appointment have been filed and all amounts required under this Act to be paid by the bankrupt in respect of those reporting periods have been paid.
100. Subsection 39(4) of the Act is replaced by the following:
Marginal note:Refund on reassessment
(4) If a person has paid an amount assessed under this section in respect of a reporting period and the amount paid exceeds the amount determined on reassessment to have been payable by the person in respect of that reporting period, the Minister shall refund to the person the amount of the excess and, for the purpose of section 28, the refund is deemed to have been required to be paid on the day on which the amount was paid to the Minister.
Marginal note:2006, c. 4, s. 105
101. The portion of section 53 of the Act before paragraph (b) is replaced by the following:
Marginal note:Failure to file a return when required
53. Every person who fails to file a return for a reporting period as and when required under this Act shall pay a penalty equal to the sum of
(a) an amount equal to 1% of the total of all amounts each of which is an amount that is required to be paid for the reporting period and was not paid on the day on which the return was required to be filed, and
Marginal note:2007, c. 18, s. 151
102. Subsection 55(1) of the Act is replaced by the following:
Marginal note:Waiving or cancelling penalties
55. (1) The Minister may, on or before the day that is 10 calendar years after the end of a reporting period of a person, or on application by the person on or before that day, waive or cancel any penalty payable by the person under section 53 in respect of the reporting period.
Marginal note:2004, c. 22, s. 45
103. Subparagraphs 72(2.2)(a)(i) and (ii) of the Act are replaced by the following:
(i) if a notice of assessment in respect of the charge debt, or a notice referred to in subsection 80(1) in respect of the charge debt, is sent to or served on the person, after March 3, 2004, on the last day on which one of those notices is sent or served,
(ii) if no notice referred to in subparagraph (i) in respect of the charge debt was sent or served and the earliest day on which the Minister can commence an action to collect that charge debt is after March 3, 2004, on that earliest day, and
104. Subsections 83(9) and (10) of the Act are replaced by the following:
Marginal note:Mailing or sending date
(9) If a notice or demand that the Minister is required or authorized under this Act to send to a person is mailed, or sent electronically, to the person, the day of mailing or sending, as the case may be, is deemed to be the date of the notice or demand.
Marginal note:Date electronic notice sent
(9.1) For the purposes of this Act, if a notice or other communication in respect of a person is made available in electronic format such that it can be read or perceived by a person or a computer system or other similar device, the notice or other communication is deemed to be sent to the person and received by the person on the date that an electronic message is sent, to the electronic address most recently provided before that date by the person to the Minister for the purposes of this subsection, informing the person that a notice or other communication requiring the person’s immediate attention is available in the person’s secure electronic account. A notice or other communication is considered to be made available if it is posted by the Minister in the person’s secure electronic account and the person has authorized that notices or other communications may be made available in this manner and has not before that date revoked that authorization in a manner specified by the Minister.
Marginal note:Date assessment made
(10) If a notice of assessment has been sent by the Minister as required under this Act, the assessment is deemed to have been made on the day of sending of the notice of assessment.
R.S., E-14Excise Act
105. The Excise Act is amended by adding the following after section 36:
Marginal note:Determination of periods for semi-annual returns
36.1 (1) The following are six-month periods of a licensed brewer:
(a) the period beginning on January 1 and ending on June 30, or the portion of that period, if any, that ends before the month on which a revocation under subsection (3) or (4) becomes effective; and
(b) the period beginning on July 1 and ending on December 31, or the portion of that period, if any, that ends before the month on which a revocation under subsection (3) or (4) becomes effective.
Marginal note:Semi-annual returns
(2) On application by a licensed brewer in the form and manner specified by the Minister, the Minister may, in writing, authorize the brewer to make a return for each six-month period in a particular year if
(a) the brewer has been licensed for a period exceeding one year;
(b) the total of all duty imposed, levied and collected on beer and malt liquor brewed by the brewer and any person associated with the brewer in the year ending immediately before the particular year did not exceed $120,000;
(c) the total of all duty imposed, levied and collected on beer and malt liquor brewed by the brewer and any person associated with the brewer in the particular year does not exceed $120,000; and
(d) the brewer is in compliance with the Act.
Marginal note:Deemed revocation
(3) An authorization under subsection (2) is deemed to be revoked if the total of all duties imposed, levied and collected on beer and malt liquor by the brewer and any person associated with the brewer exceeds $120,000 in a year, which revocation is effective as of the first day after the end of the six-month period in which the excess occurs.
Marginal note:Revocation — other
(4) The Minister may revoke an authorization if
(a) the brewer requests in writing the Minister to do so;
(b) the brewer fails to comply with the Act; or
(c) the Minister considers that the authorization is no longer required.
Marginal note:Notice of revocation
(5) If the Minister revokes an authorization under subsection (4), the Minister shall send a notice in writing of the revocation to the brewer and shall specify in the notice the month for which the revocation becomes effective.
Marginal note:R.S., c. 12 (4th Supp.), s. 57
106. Section 37 of the Act is replaced by the following:
Marginal note:Time for making return — general
37. (1) Every return with respect to quantities, required to be made by this Act, shall be made to the collector on or before the tenth working day of each month for the month last preceding that day.
Marginal note:Time for making return — semi-annual
(2) Despite subsection (1), if a licensed brewer is authorized by the Minister to make a return for a six-month period under subsection 36.1(2), the return shall be made to the collector on or before the tenth working day of the month following the end of the six-month period.
2002, c. 22Excise Act, 2001
107. Section 2 of the Excise Act, 2001 is amended by adding the following in alphabetical order:
“fiscal half-year”
« semestre d’exercice »
“fiscal half-year” means a fiscal half-year as determined under subsection 159(1.1).
“fiscal year”
« exercice »
“fiscal year” of a person means the same period that is the person’s fiscal year under Part IX of the Excise Tax Act.
“reporting period”
« période de déclaration »
“reporting period” means a reporting period as determined under section 159.1.
108. Section 6 of the Act is amended by adding the following after subsection (2):
Marginal note:Associated persons
(3) For the purposes of this Act, a particular corporation is associated with another corporation if, by reason of subsections 256(1) to (6) of the Income Tax Act, the particular corporation is associated with the other corporation for the purposes of that Act.
Marginal note:Corporations controlled by same person or group
(4) For the purposes of this Act, a person other than a corporation is associated with a particular corporation if the particular corporation is controlled by the person or by a group of persons of which the person is a member and each of whom is associated with each of the others.
Marginal note:Partnership or trust
(5) For the purposes of this Act, a person is associated with
(a) a partnership if the total of the shares of the profits of the partnership to which the person and all other persons who are associated with the person are entitled is more than half of the total profits of the partnership, or would be more than half of the total profits of the partnership if it had profits; and
(b) a trust if the total of the values of the interests in the trust of the person and all other persons who are associated with the person is more than half of the total value of all interests in the trust.
Marginal note:Association with third person
(6) For the purposes of this Act, a person is associated with another person if each of them is associated with the same third person.
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