Budget Implementation Act, 2017, No. 1 (S.C. 2017, c. 20)
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Assented to 2017-06-22
PART 3Amendments to the Excise Act, the Excise Act, 2001 and the Economic Action Plan 2014 Act, No. 1 (continued)
2002, c. 22Excise Act, 2001 (continued)
57 (1) Paragraph 243.1(b) of the Act is replaced by the following:
(b) if the contravention relates to wine, $0.63 per litre of that wine.
(2) Paragraph 243.1(b) of the Act, as enacted by subsection (1), is replaced by the following:
(b) if the contravention relates to wine, the number of litres of that wine multiplied by the rate of duty applicable to a litre of wine under paragraph (c) of Schedule 6 at the time the offence was committed.
(3) Subsection (2) comes into force on April 1, 2018.
58 (1) Paragraph 1(a) of Schedule 1 to the Act is replaced by the following:
(a) $0.53900; or
(2) Subsection (1) is deemed to have come into force on March 23, 2017.
59 (1) Paragraph 2(a) of Schedule 1 to the Act is replaced by the following:
(a) $0.10780; or
(2) Subsection (1) is deemed to have come into force on March 23, 2017.
60 (1) Paragraph 3(a) of Schedule 1 to the Act is replaced by the following:
(a) $6.73750; or
(2) Subsection (1) is deemed to have come into force on March 23, 2017.
61 (1) Paragraph 4(a) of Schedule 1 to the Act is replaced by the following:
(a) $23.46235; or
(2) Subsection (1) is deemed to have come into force on March 23, 2017.
62 (1) Subparagraph (a)(i) of Schedule 2 to the Act is replaced by the following:
(i) $0.08434, or
(2) Subsection (1) is deemed to have come into force on March 23, 2017.
63 (1) Subparagraph (b)(i) of Schedule 2 to the Act is replaced by the following:
(i) if the rate referred to in subparagraph (a)(i) has not been adjusted under subsection 43.1(2), 84%, or
(2) Subsection (1) is deemed to have come into force on March 23, 2017.
64 (1) Schedule 4 to the Act is replaced by the following:
(2) Schedule 4 to the Act, as enacted by subsection (1), is amended by replacing the references after the heading “SCHEDULE 4” with the following:
(Sections 122, 123, 123.1, 159.1, 217 and 218)(3) Subsection (1) applies in respect of duties that become payable at a time that is after March 22, 2017.
(4) Subsection (2) comes into force on April 1, 2018.
65 (1) Schedule 6 to the Act is replaced by the following:
SCHEDULE 6(Sections 134, 135, 135.1 and 159.1)Rates of Duty on Wine
Wine:
(a) in the case of wine that contains not more than 1.2% of absolute ethyl alcohol by volume, per litre,
(b) in the case of wine that contains more than 1.2% of absolute ethyl alcohol by volume but not more than 7% of absolute ethyl alcohol by volume, per litre,
(c) in the case of wine that contains more than 7% of absolute ethyl alcohol by volume, per litre,
(2) Schedule 6 to the Act, as enacted by subsection (1), is amended by replacing the references after the heading “SCHEDULE 6” with the following:
(Sections 134, 135, 135.1, 159.1, 217, 218, 242, 243 and 243.1)(3) Subsection (1) applies in respect of duties that become payable at a time that is after March 22, 2017.
(4) Subsection (2) comes into force on April 1, 2018.
2014, c. 20Economic Action Plan 2014 Act, No. 1
66 (1) Subsection 69(3) of the Economic Action Plan 2014 Act, No. 1 is repealed.
(2) Subsection 69(5) of the Act is repealed.
Application
67 For the purposes of applying the provisions of the Customs Act and the Excise Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount is to be determined and interest is to be computed on it as though sections 44 and 58 to 63 and subsections 64(1) and 65(1) had been assented to on March 23, 2017.
PART 4Various Measures
DIVISION 1R.S., c. S-15Special Import Measures Act
Amendments to the Act
68 (1) The definition margin of dumping in subsection 2(1) of the Special Import Measures Act is replaced by the following:
- margin of dumping
margin of dumping, in relation to any goods, means, subject to sections 30.2 and 30.3, the amount by which the normal value of the goods exceeds the export price of the goods; (marge de dumping)
(2) Paragraphs (a) and (b) of the definition order or finding in subsection 2(1) of the Act is replaced by the following:
(a) means an order or finding made by the Tribunal under section 43 or 44 that has not been rescinded under any of sections 76.01 to 76.1 and subsection 91(3) but, if the order or finding has been amended one or more times under any of section 75.3, subsections 75.4(8) and 75.6(7) and sections 76.01 to 76.1, as it was last amended, and
(b) includes, for the purposes of sections 3 to 6 and 76 to 76.1, an order or finding made by the Tribunal under subsection 91(3) that has not been rescinded under any of sections 76.01 to 76.1 but, if the order or finding has been amended one or more times under any of section 75.3, subsections 75.4(8) and 75.6(7) and sections 76.01 to 76.1, as it was last amended; (ordonnance ou conclusions)
(3) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:
- scope ruling
scope ruling means a ruling made under subsection 66(1) as to whether certain goods are subject to an order of the Governor in Council imposing a countervailing duty made under section 7, an order or finding of the Tribunal or an undertaking in respect of which an investigation has been suspended under subparagraph 50(a)(iii); (décision sur la portée)
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