Marginal note:2007, c. 35, s. 200(1)

• 71. (1) Subsection 58.5(1) of the Act is replaced by the following:

  Marginal note:Returns

  • 58.5 (1) Every person liable to pay tax under this Part shall file a return with the Minister in the prescribed form and manner on or before,

    • (a) in the case of the tax imposed under subsection 58.2(1), April 30, 2014; or

    • (b) in any other case, the last day of the month following December of an inflationary adjusted year.

• (2) Subsection (1) is deemed to have come into force on February 12, 2014.

Marginal note:2007, c. 35, s. 201(1)

• 72. (1) Subsection 58.6(1) of the Act is replaced by the following:

  Marginal note:Payment

  • 58.6 (1) Every person shall pay to the Receiver General the total tax payable by the person under this Part on or before

    • (a) in the case of the tax imposed under subsection 58.2(1), April 30, 2014; or

    • (b) in any other case, the last day of the month following December of an inflationary adjusted year.

• (2) Subsection (1) is deemed to have come into force on February 12, 2014.

Marginal note:2008, c. 28, s. 58(1)

• 73. (1) Section 180.1 of the Act is replaced by the following:

  Marginal note:Refund  — imported black stock tobacco

  • 180.1 (1) The Minister may refund to a person who has imported manufactured tobacco an amount determined in accordance with subsection (2) in respect of the tobacco if

    • (a) the person provides evidence satisfactory to the Minister that

      • (i) duty was imposed on the tobacco under section 42 at a rate set out in paragraph 1(b), 2(b) or 3(b) of Schedule 1, as those paragraphs read on February 11, 2014, and paid, and

      • (ii) the tobacco was black stock

        • (A) that was delivered to a duty free shop or customs bonded warehouse, or to a person for use as ships’ stores in accordance with the Ships’ Stores Regulations, before February 12, 2014, or

        • (B) that was exported before February 12, 2014 for delivery to a foreign duty free shop or as foreign ships’ stores; and

    • (b) the person applies to the Minister for the refund within two years after the tobacco was imported.

  • Marginal note:Determination of refund

    (2) The amount of the refund is equal to the amount by which

    • (a) the duty referred to in subparagraph (1)(a)(i)

    exceeds

    • (b) the duty that would have been imposed under section 42 on the tobacco if the applicable rate of duty had been the rate set out in paragraph 1(a), 2(a) or 3(a) of Schedule 1, as those paragraphs read on February 11, 2014.

• (2) Section 180.1 of the Act is repealed.

• (3) Subsection (1) is deemed to have come into force on February 12, 2014.

• (4) Subsection (2) comes into force on February 12, 2016.

• 74. (1) The Act is amended by adding the following after section 207:

  Marginal note:Electronic funds transfer

  207.1 For greater certainty, information obtained by the Minister under Part XV.1 of the Income Tax Act may be used for the purposes of this Act.

• (2) Subsection (1) comes into force on January 1, 2015.

• 75. (1) Paragraph 211(6)(e) of the Act is amended by striking out “or” at the end of subparagraph (vi), by adding “or” at the end of subparagraph (vii) and by adding the following after subparagraph (vii):

  • (viii) to an official of the Financial Transactions and Reports Analysis Centre of Canada solely for the purpose of enabling the Centre to evaluate the usefulness of information provided by the Centre to the Canada Revenue Agency under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act;

• (2) Subsection 211(6) of the Act is amended by striking out “or” at the end of paragraph (l), by adding “or’’ at the end of paragraph (m) and by adding the following after paragraph (m):

  • (n) provide confidential information to a person who has  —  under a program administered by the Canada Revenue Agency to obtain information relating to tax non-compliance  —  entered into a contract to provide information to the Canada Revenue Agency, to the extent necessary to inform the person of any amount they may be entitled to under the contract and of the status of their claim under the contract.

• (3) Section 211 of the Act is amended by adding the following after subsection (6.3):

  • Marginal note:Serious offences

    (6.4) An official may provide to a law enforcement officer of an appropriate police organization

    • (a) confidential information, if the official has reasonable grounds to believe that the information will afford evidence of an act or omission in or outside of Canada that, if committed in Canada, would be

      • (i) an offence under any of

        • (A) section 3 of the Corruption of Foreign Public Officials Act,

        • (B) sections 119 to 121, 123 to 125 and 426 of the Criminal Code,

        • (C) section 465 of the Criminal Code as it relates to an offence described in clause (B), and

        • (D) sections 144, 264, 271, 279, 279.02, 281 and 333.1, paragraphs 334(a) and 348(1)(e) and sections 349, 435 and 462.31 of the Criminal Code,

      • (ii) a terrorism offence or a criminal organization offence, as those terms are defined in section 2 of the Criminal Code, for which the maximum term of imprisonment is 10 years or more, or

      • (iii) an offence

        • (A) that is punishable by minimum term of imprisonment,

        • (B) for which the maximum term of imprisonment is 14 years or life, or

        • (C) for which the maximum term of imprisonment is 10 years and that

          • (I) resulted in bodily harm,

          • (II) involved the import, export, trafficking or production of drugs, or

          • (III) involved the use of a weapon; and

    • (b) information setting out the reasonable grounds referred to in paragraph (a), to the extent that any such grounds rely on information referred to in that paragraph.

Marginal note:2007, c. 35, s. 202(1); 2008, c. 28, s. 61(1); 2013, c. 33, s. 54(1)

• 76. (1) Paragraph 216(2)(a) of the Act is replaced by the following:

  • (a) the total of

    • (i) $0.21 multiplied by the number of cigarettes to which the offence relates,

    • (ii) $0.21 multiplied by the number of tobacco sticks to which the offence relates,

    • (iii) $0.26 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks to which the offence relates, and

    • (iv) $0.41 multiplied by the number of cigars to which the offence relates, and

• (2) Paragraph 216(2)(a) of the Act is replaced by the following:

  • (a) the total of

    • (i) in the case of cigarettes, the number of cigarettes to which the offence relates multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula

      (A/5) × 2

      where

      A

      is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes at the time the offence was committed,

    • (ii) in the case of tobacco sticks, the number of tobacco sticks to which the offence relates multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula

      B × 2

      where

      B

      is the rate of duty applicable under section 2 of Schedule 1 per tobacco stick at the time the offence was committed,

    • (iii) in the case of manufactured tobacco other than cigarettes or tobacco sticks, the number of grams of manufactured tobacco to which the offence relates multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula

      (C/50) × 2

      where

      C

      is the rate of duty applicable under section 3 of Schedule 1 per 50 grams at the time the offence was committed, and

    • (iv) in the case of cigars, the number of cigars to which the offence relates multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula

      D × 5

      where

      D

      is the rate of duty applicable under paragraph (a) of Schedule 2 per cigar at the time the offence was committed, and

• Marginal note:2007, c. 35, s. 202(2); 2008, c. 28, s. 61(2); 2013, c. 33, s. 54(2)

  (3) Paragraph 216(3)(a) of the Act is replaced by the following:

  • (a) the total of

    • (i) $0.32 multiplied by the number of cigarettes to which the offence relates,

    • (ii) $0.32 multiplied by the number of tobacco sticks to which the offence relates,

    • (iii) $0.39 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks to which the offence relates, and

    • (iv) $0.82 multiplied by the number of cigars to which the offence relates, and

• (4) Paragraph 216(3)(a) of the Act is replaced by the following:

  • (a) the total of

    • (i) in the case of cigarettes, the number of cigarettes to which the offence relates multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula

      (A/5) × 3

      where

      A

      is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes at the time the offence was committed,

    • (ii) in the case of tobacco sticks, the number of tobacco sticks to which the offence relates multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula

      B × 3

      where

      B

      is the rate of duty applicable under section 2 of Schedule 1 per tobacco stick at the time the offence was committed,

    • (iii) in the case of manufactured tobacco other than cigarettes or tobacco sticks, the number of grams of manufactured tobacco to which the offence relates multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula

      (C/50) × 3

      where

      C

      is the rate of duty applicable under section 3 of Schedule 1 per 50 grams at the time the offence was committed, and

    • (iv) in the case of cigars, the number of cigars to which the offence relates multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula

      D × 10

      where

      D

      is the rate of duty applicable under paragraph (a) of Schedule 2 per cigar that applied at the time the offence was committed, and

• (5) Subsections (2) and (4) come into force on December 1, 2019.