Sustaining Canada’s Economic Recovery Act (S.C. 2010, c. 25)

Assented to 2010-12-15

 Subsection 58.1(1) of the Act 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 78(1.1).

“fiscal year”

« exercice »

“fiscal year” of a person means the same period that is the person’s fiscal year under Part IX.

“reporting period”

« période de déclaration »

“reporting period” means a reporting period as determined under section 78.1.

 Section 78 of the Act is amended by adding the following after subsection (1):

  • Marginal note:Determination of fiscal half-years

    (1.1) The fiscal half-years of a person shall be determined in accordance with the following rules:

    • (a) the period beginning on the first day of the first fiscal month in a fiscal year of the person and ending on the earlier of the last day of the sixth fiscal month and the last day in the fiscal year is a fiscal half-year of the person; and

    • (b) the period, if any, beginning on the first day of the seventh fiscal month and ending on the last day in the fiscal year of the person is a fiscal half-year of the person.

 The Act is amended by adding the following after section 78:

Marginal note:Reporting period — general
  • 78.1 (1) Subject to this section, the reporting period of a person is a fiscal month.

  • Marginal note:Reporting period — semi-annual

    (2) On application in the prescribed form and manner by a person, the Minister may, in writing, authorize the reporting period of that person to be a fiscal half-year in a particular fiscal year if

    • (a) the person has been required to pay tax under Part III, or has been holding a licence granted under or in respect of that Part, for a period exceeding twelve consecutive fiscal months;

    • (b) the total of all taxes payable under Part III by the person and any person associated with the person in the fiscal year ending immediately before the particular fiscal year did not exceed $120,000;

    • (c) the total of all taxes payable under Part III by the person and any person associated with the person in the particular fiscal year does not exceed $120,000; and

    • (d) the person is in compliance with this Act.

  • Marginal note:Deemed revocation

    (3) An authorization under subsection (2) is deemed to be revoked if the total of all taxes payable under Part III by the person and any person associated with the person exceeds $120,000 in a fiscal year, which revocation is effective as of the first day after the end of the fiscal half-year in which the excess occurs.

  • Marginal note:Revocation — other

    (4) The Minister may revoke an authorization if

    • (a) the person requests in writing the Minister to do so;

    • (b) the person fails to comply with this 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 person and shall specify in the notice the fiscal month for which the revocation becomes effective.

  • Marginal note:Deemed reporting period on revocation

    (6) If a revocation under subsection (4) becomes effective before the last day of a fiscal half-year of a person that is authorized under subsection (2), the period beginning on the first day of the fiscal half-year and ending immediately before the first day of the fiscal month for which the revocation becomes effective is deemed to be a reporting period of the person.

Marginal note:2003, c. 15, s. 130

 Subsections 79(1) to (3) of the Act are replaced by the following:

Marginal note:Returns and payments
  • 79. (1) Every person who is required to pay tax under Part III and every person who holds a licence granted under or in respect of that Part shall, not later than the last day of the first month after each reporting period of the person,

    • (a) file a return with the Minister, in the prescribed form and manner, for that reporting period;

    • (b) calculate, in the return, the total amount of the tax payable, if any, by the person for that reporting period, and

    • (c) pay that amount to the Receiver General.

Marginal note:2004, c. 22, s. 48

 Subparagraphs 82(2.2)(a)(i) and (ii) of the Act are replaced by the following:

  • (i) if a notice of assessment in respect of the tax debt is sent to or served on the person after March 3, 2004, on the day that is 90 days after the day on which the notice is sent or served,

  • (ii) if no notice referred to in subparagraph (i) in respect of the tax debt was sent or served and the earliest day on which the Minister can commence an action to collect that tax debt is after March 3, 2004, on that earliest day, and

Marginal note:2006, c. 4, s. 135(1)

 Section 95.1 of the Act before paragraph (b) is replaced by the following:

Marginal note:Failure to file a return when required

95.1 Every person who fails to file a return for a reporting period as and when required under subsection 79(1) 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:R.S., c. 7 (2nd Supp.), s. 50(1); 1999, c. 17, par. 155(c)

 Subsection 104(1) of the Act is replaced by the following:

Marginal note:Service
  • 104. (1) Except as otherwise provided in this Act, if a notice or other document is to be served on a person, other than the Minister or the Commissioner or the Tribunal, the notice or document shall be sent by registered or certified mail addressed to that person at their latest known address or be served personally on that person.

Marginal note:R.S., c. 7 (2nd Supp.), s. 50(1)
  •  (1) Subsection 106.1(2) of the Act is replaced by the following:

    • Marginal note:Mailing or sending date

      (2) For the purposes of this Act, a notice referred to in subsection 72(6), 81.13(1), 81.15(5) or 81.17(5) that is sent to a person is, in the absence of any evidence to the contrary, deemed to have been sent on the day appearing from the notice to be the date thereof, unless called into question by the Minister or by some person acting for him or Her Majesty.

  • (2) Section 106.1 of the Act is amended by adding the following after subsection (3):

    • Marginal note:Date electronic notice sent

      (3.1) 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.

  •  (1) The Act is amended by adding the following after section 224:

    Marginal note:No action for collection of tax

    224.1 No person, other than Her Majesty in right of Canada, may bring an action or proceeding against any person for acting in compliance or intended compliance with this Part by collecting an amount as or on account of tax.

  • (2) Subsection (1) applies to any action or proceeding that has not, on or before July 13, 2010, been finally determined by the tribunals or courts of competent jurisdiction.

Marginal note:1990, c. 45, s. 12(1)

 Subsection 274(6) of the Act is replaced by the following:

  • Marginal note:Request for adjustments

    (6) If, with respect to a transaction, a notice of assessment, reassessment or additional assessment involving the application of subsection (2) with respect to the transaction has been sent to a person, any person (other than a person to whom such a notice has been sent) is entitled, within 180 days after the day of sending of the notice, to request in writing that the Minister make an assessment, a reassessment or an additional assessment, applying subsection (2) with respect to that transaction.

Marginal note:2006, c. 4, s. 32(1)

 Subsection 274.2(4) of the Act is replaced by the following:

  • Marginal note:Request for adjustments

    (4) If, with respect to a transaction, a notice of assessment, reassessment or additional assessment involving the application of subsection (2) with respect to the transaction has been sent to a person, any person (other than a person to whom such a notice has been sent) is entitled, within 180 days after the day on which the notice was sent, to request in writing that the Minister make an assessment, a reassessment or an additional assessment, applying subsection (2) with respect to that transaction.

 
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