45. Section 229 of the Act is amended by adding the following after subsection (2):

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

• 46. (1) The portion of subsection 289(3) of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Judicial authorization

    (3) A judge of the Federal Court may, on application by the Minister and subject to any conditions that the judge considers appropriate, authorize the Minister to impose on a third party a requirement under subsection (1) relating to an unnamed person or more than one unnamed person (in this section referred to as the “group”) if the judge is satisfied by information on oath that

• Marginal note:1990, c. 45, s. 12(1)

  (2) Subsections 289(4) to (6) of the Act are repealed.

• (3) Subsections (1) and (2) apply to applications made by the Minister of National Revenue after the day on which this Act receives royal assent.

Marginal note:1993, c. 27, s. 153(2)

• 47. (1) The definition “homemaker service” in section 1 of Part II of Schedule V to the Act is repealed.

• (2) Section 1 of Part II of Schedule V to the Act is amended by adding the following in alphabetical order:

  “home care service” means a household or personal care service, such as bathing, feeding, assistance with dressing or medication, cleaning, laundering, meal preparation and child care, if the service is rendered to an individual who, due to age, infirmity or disability, requires assistance;

  “qualifying health care supply” means a supply of property or a service that is made for the purpose of

  • (a) maintaining health,

  • (b) preventing disease,

  • (c) treating, relieving or remediating an injury, illness, disorder or disability,

  • (d) assisting (other than financially) an individual in coping with an injury, illness, disorder or disability, or

  • (e) providing palliative health care.

• (3) Subsections (1) and (2) are deemed to have come into force on March 22, 2013.

• 48. (1) Part II of Schedule V to the Act is amended by adding the following after section 1.1:

  • 1.2 For the purposes of this Part, other than sections 9 and 11 to 14, a supply that is not a qualifying health care supply is deemed not to be included in this Part.

• (2) Subsection (1) applies to any supply made after March 21, 2013.

Marginal note:1994, c. 9, s. 27(1)

• 49. (1) The portion of section 13 of Part II of Schedule V to the Act before paragraph (a) is replaced by the following:

  • 13. A supply of a home care service that is rendered to an individual in the individual’s place of residence, whether the recipient of the supply is the individual or any other person, if

• Marginal note:1994, c. 9, s. 27(1)

  (2) The portion of paragraph 13(b) of Part II of Schedule V to the Act before subparagraph (i) is replaced by the following:

  • (b) a government, municipality or organization administering a government or municipal program in respect of home care services pays an amount

• Marginal note:1994, c. 9, s. 27(1)

  (3) Paragraph 13(c) of Part II of Schedule V to the Act is replaced by the following:

  • (c) another supply of a home care service rendered to the individual is made in the circumstances described in paragraph (a) or (b).

• (4) Subsections (1) to (3) apply to any supply made after March 21, 2013.

Marginal note:2010, c. 12, s. 87(1)

• 50. (1) Section 2 of Part VI of Schedule V to the Act is amended by striking out “or” at the end of paragraph (o) and by replacing subparagraph (p)(ii) with the following:

  • (ii) the supply of which would be included in Part II of this Schedule or Part II of Schedule VI if Part II of this Schedule were read without reference to sections 1.1 and 1.2 or Part II of Schedule VI were read without reference to section 1.2, as the case may be; or

• (2) Section 2 of Part VI of Schedule V to the Act is amended by adding the following after paragraph (p):

  • (q) property or a service

    • (i) the supply of which is not a qualifying health care supply (as defined in section 1 of Part II of this Schedule), and

    • (ii) the supply of which would be included in any of sections 2 to 8 and 10 of Part II of this Schedule if that Part were read without reference to sections 1.1 and 1.2.

• (3) Subsections (1) and (2) apply to any supply made after March 21, 2013.

Marginal note:1990, c. 45, s. 18

• 51. (1) The heading of Part VIII of Schedule VI to the Act is replaced by the following:

  INTERNATIONAL ORGANIZATIONS

• (2) Subsection (1) comes into force, or is deemed to have come into force, on July 1, 2013.

Marginal note:1990, c. 45, s. 18

• 52. (1) Section 1 of Part VIII of Schedule VI to the Act is repealed.

• (2) Subsection (1) applies to any supply made on or after July 1, 2013.

2002, c. 22Excise Act, 2001

Amendments to the Act

• 53. (1) The portion of subsection 208(3) of the Excise Act, 2001 before paragraph (a) is replaced by the following:

  • Marginal note:Judicial authorization

    (3) A judge of the Federal Court may, on application by the Minister and subject to any conditions that the judge considers appropriate, authorize the Minister to impose on a third party a requirement relating to an unnamed person or more than one unnamed person (in this section referred to as the “group”) if the judge is satisfied by information on oath that

• (2) Subsections 208(4) to (6) of the Act are repealed.

• (3) Subsections (1) and (2) apply to applications made by the Minister of National Revenue after the day on which this Act receives royal assent.

Marginal note:2007, c. 35, s. 202(1)

• 54. (1) Subparagraph 216(2)(a)(iii) of the Act is replaced by the following:

  • (iii) $0.213 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks to which the offence relates, and

• Marginal note:2007, c. 35, s. 202(2)

  (2) Subparagraph 216(3)(a)(iii) of the Act is replaced by the following:

  • (iii) $0.319 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks to which the offence relates, and

Marginal note:2007, c. 35, s. 203(1)

55. Paragraph 240(c) of the Act is replaced by the following:

Marginal note:2008, c. 28, s. 64(1)

• 56. (1) The portion of paragraph 3(a) of Schedule 1 to the Act before subparagraph (i) is replaced by the following:

  • (a) $4.685938 per 50 grams or fraction of 50 grams contained in any package, if the manufactured tobacco is black stock

• Marginal note:2008, c. 28, s. 64(2)

  (2) Paragraph 3(b) of Schedule 1 to the Act is replaced by the following:

  • (b) $5.3125 per 50 grams or fraction of 50 grams contained in any package, in any other case.

• (3) Subsections (1) and (2) are deemed to have come into force on March 22, 2013.

Marginal note:2008, c. 28, s. 65(1)

• 57. (1) Paragraph 1(c) of Schedule 3 to the Act is replaced by the following:

  • (c) $4.6875 per 50 grams or fraction of 50 grams contained in any package, in the case of manufactured tobacco other than cigarettes or tobacco sticks.

• (2) Subsection (1) is deemed to have come into force on March 22, 2013.

Marginal note:2008, c. 28, s. 66(1)

• 58. (1) Paragraph 2(c) of Schedule 3 to the Act is replaced by the following:

  • (c) $4.6875 per 50 grams or fraction of 50 grams contained in any package, in the case of manufactured tobacco other than cigarettes or tobacco sticks.

• (2) Subsection (1) is deemed to have come into force on March 22, 2013.

Marginal note:2003, c. 15, s. 53

• 59. (1) Paragraph 3(c) of Schedule 3 to the Act is replaced by the following:

  • (c) $93.75 per kilogram, in the case of tobacco products other than cigarettes or tobacco sticks.

• (2) Subsection (1) is deemed to have come into force on March 22, 2013.