Budget Implementation Act, 2017, No. 2 (S.C. 2017, c. 33)
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Assented to 2017-12-14
PART 2Amendments to the Excise Tax Act and to Related Legislation (GST/HST Measures) (continued)
R.S., c. E-15Excise Tax Act (continued)
138 Subsection 254.1(6) of the English version of the Act is replaced by the following:
Marginal note:Joint and several liability
(6) If the builder of a residential complex pays or credits a rebate under subsection (4) and the builder knows or ought to know that the individual is not entitled to the rebate or that the amount paid or credited exceeds the rebate to which the individual is entitled, the builder and the individual are jointly and severally, or solidarily, liable to pay the amount of the rebate or excess to the Receiver General under section 264.
139 (1) Subsection 259 of the Act is amended by adding the following after subsection (6):
Marginal note:Application for rebate — subsequent claim period
(6.1) If a rebate under this section in respect of property or a service for a particular claim period of a person is not claimed in an application for the particular claim period, the rebate may be claimed by the person in an application for a subsequent claim period of the person if the following conditions are met:
(a) the rebate has not been claimed in any application for any claim period of the person;
(b) the application for the subsequent claim period is filed by the person within two years after
(i) if the person is a registrant, the day on or before which the person is required to file the return under Division V for the particular claim period, and
(ii) if the person is not a registrant, the day that is three months after the last day of the particular claim period;
(c) the person does not, at any time throughout the period (in this subsection referred to as the “specified period”) beginning on the first day of the particular claim period and ending on the last day of the subsequent claim period, become or cease to be
(i) a charity,
(ii) a public institution,
(iii) a qualifying non-profit organization,
(iv) a person designated to be a municipality, or
(v) one of the bodies described in paragraphs (a) to (g) of the definition selected public service body in subsection (1); and
(d) throughout the specified period, the percentages — being the specified percentage, the specified provincial percentage or any other percentage specified in this section or in a regulation made under this Part that applies for the purposes of this section — that would be applicable in determining the amount of a rebate under this section in respect of the property or service, if tax in respect of the property or service had become payable and had been paid by the person on each day in the specified period, remain constant.
(2) Subsection (1) applies in respect of subsequent claim periods that end after September 8, 2017.
140 (1) Paragraph (b) of the definition eligible amount in subsection 261.01(1) of the Act is replaced by the following:
(b) is deemed to have been paid by the pension entity under section 172.1 or 172.2 during the claim period. (montant admissible)
(2) The description of B in the definition pension rebate amount in subsection 261.01(1) of the Act is replaced by the following:
- B
- is the amount determined by the formula
G + H
where
- G
- is the total of all amounts, each of which is an eligible amount of the pension entity for the claim period that is described in paragraph (a) of the definition eligible amount, and
- H
- is
(i) if an application for a rebate under subsection (2) for the claim period is filed in accordance with subsection (3), the total amount indicated on the application under subsection (3.1),
(ii) if an election made under subsection (9) for the claim period is filed in accordance with subsection (10), the total amount indicated on the election in accordance with paragraph (10)(c), or
(iii) in any other case, zero. (montant de remboursement de pension)
(3) Section 261.01 of the Act is amended by adding the following after subsection (3):
Marginal note:Application for rebate — pension rebate amount election
(3.1) An application for a rebate under subsection (2) for a claim period of a pension entity shall indicate the total of all amounts, each of which is an eligible amount of the pension entity for the claim period
(a) that is described in paragraph (b) of the definition eligible amount in subsection (1); and
(b) that the pension entity elects to include in the determination of the pension rebate amount of the pension entity for the claim period.
(4) Paragraph 261.01(8)(b) of the Act is replaced by the following:
(b) be filed by the pension entity with the Minister in prescribed manner
(i) at the same time the application for the rebate under subsection (2) for the claim period is filed by the pension entity, and
(ii) within two years after the day that is
(A) if the pension entity is a registrant, the day on or before which the pension entity is required to file a return under Division V for the claim period, and
(B) in any other case, the last day of the claim period;
(5) Subsection 261.01(10) of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b):
(c) indicate the total of all amounts, each of which is an eligible amount of the pension entity for the claim period
(i) that is described in paragraph (b) of the definition eligible amount in subsection (1), and
(ii) that the pension entity elects to include in the determination of the pension rebate amount of the pension entity for the claim period.
(6) Subsection (1) is deemed to have come into force on July 22, 2016.
(7) Subsections (2), (3) and (5) apply in respect of any claim period of a pension entity beginning after September 22, 2009.
(8) Subsection (4) applies in respect of any election made under subsection 261.01(5) or (6) of the Act other than an election that is filed before July 23, 2016.
141 Subsection 261.31(7) of the English version of the Act is replaced by the following:
Marginal note:Joint and several liability
(7) If an insurer, in determining its net tax for a reporting period, deducts an amount under subsection 234(5) that the insurer paid or credited to a segregated fund of the insurer on account of a rebate under subsection (2) and the insurer knows or ought to know that the segregated fund is not entitled to the rebate or that the amount paid or credited exceeds the rebate to which the segregated fund is entitled, the insurer and the segregated fund are jointly and severally, or solidarily, liable to pay the amount of the rebate or excess to the Receiver General under section 264.
142 (1) The portion of paragraph 266(2)(d) of the English version of the Act before subparagraph (i) is replaced by the following:
(d) the person and the receiver are jointly and severally, or solidarily, liable for the payment or remittance of all amounts that become payable or remittable by the person under this Part before or during the period during which the receiver is acting as receiver of the person to the extent that the amounts can reasonably be considered to relate to the relevant assets of the receiver or to the businesses, properties, affairs or assets of the person that would have been the relevant assets of the receiver if the receiver had been acting as receiver of the person at the time the amounts became payable or remittable, as the case may be, except that
(2) Subparagraph 266(2)(d)(iii) of the Act is replaced by the following:
(iii) the payment or remittance by the person or the receiver of an amount in respect of the liability shall discharge their liability to the extent of that amount;
143 (1) The portion of subsection 267.1(3) of the English version of the Act before paragraph (a) is replaced by the following:
Marginal note:Joint and several liability
(3) A trustee of a trust is jointly and severally, or solidarily, liable with the trust and each of the other trustees, if any, for the payment or remittance of all amounts that become payable or remittable by the trust under this Part before or during the period during which the trustee acts as trustee of the trust except that
(2) Paragraph 267.1(3)(b) of the Act is replaced by the following:
(b) the payment or remittance by the trust or the trustee of an amount in respect of the liability discharges their liability to the extent of that amount.
144 (1) The portion of subsection 272.1(5) of the English version of the Act before paragraph (a) is replaced by the following:
Marginal note:Joint and several liability
(5) A partnership and each member or former member (each of which is referred to in this subsection as the “member”) of the partnership (other than a member who is a limited partner and is not a general partner) are jointly and severally, or solidarily, liable for
(2) Subparagraph 272.1(5)(a)(ii) of the Act is replaced by the following:
(ii) the payment or remittance by the partnership or by any member thereof of an amount in respect of the liability discharges their liability to the extent of that amount; and
145 Subsection 273.1(6) of the French version of the Act is replaced by the following:
Marginal note:Opérations entre personnes ayant un lien de dépendance
(6) Lorsqu’il s’agit de déterminer le pourcentage de recettes d’exportation d’une personne donnée ou l’un des montants prévus aux paragraphes (2) à (5) relativement à des stocks finis d’une personne donnée ou à des produits de clients qui la concernent, dans le cas où une fourniture est effectuée sans contrepartie ou pour une contrepartie inférieure à la juste valeur marchande entre la personne donnée et une autre personne avec laquelle elle a un lien de dépendance et où tout ou partie de la contrepartie de la fourniture serait incluse dans le calcul du revenu tiré d’une entreprise de la personne donnée pour une année, la fourniture est réputée avoir été effectuée pour une contrepartie égale à la juste valeur marchande, et cette contrepartie est réputée être incluse dans le calcul du revenu en question.
146 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 subsection referred to as the “group”) if the judge is satisfied by information on oath that
147 (1) Paragraph 296(1)(d) of the Act is replaced by the following:
(d) any amount payable by a person under any of paragraphs 228(2.1)(b) and (2.3)(d), section 230.1 and paragraphs 232.01(5)(c) and 232.02(4)(c), and
(2) Subsection (1) is deemed to have come into force on September 23, 2009.
148 (1) Paragraph 298(1)(a.1) of the Act is replaced by the following:
(a.1) in the case of an assessment of an amount payable under paragraph 228(2.1)(b) or (2.3)(d), 232.01(5)(c) or 232.02(4)(c) that a person is required to pay on or before a day, more than four years after that day;
(2) Subsection (1) is deemed to have come into force on September 23, 2009.
149 Subparagraph 304(5)(b)(iv) of the French version of the Act is repealed.
150 (1) The portion of subsection 324(1) of the English version of the Act before paragraph (a) is replaced by the following:
Marginal note:Compliance by unincorporated bodies
324 (1) If any amount is required to be paid or remitted or any other thing is required to be done by or under this Part or the regulations made under this Part by a person (in this section referred to as the “body”) that is not an individual, corporation, partnership, trust or estate, it shall be the joint and several, or solidary, liability and responsibility of
(2) Paragraphs 324(3)(a) to (c) of the English version of the Act are replaced by the following:
(a) include any amount that the body was liable to pay or remit before the day the person became jointly and severally, or solidarily, liable;
(b) include any amount that the body became liable to pay or remit after the day the person ceased to be jointly and severally, or solidarily, liable; or
(c) be made more than two years after the day the person ceased to be jointly and severally, or solidarily, liable unless the person was grossly negligent in the carrying out of any duty or obligation imposed on the body by or under this Part or made, or participated in, assented to or acquiesced in the making of, a false statement or omission in a return, application, form, certificate, statement, invoice or answer made by the body.
151 (1) The portion of subsection 325(1) of the English version of the Act after paragraph (c) and before paragraph (d) is replaced by the following:
the transferee and transferor are jointly and severally, or solidarily, liable to pay under this Part an amount equal to the lesser of
(2) Subsection 325(2) of the French version of the Act is replaced by the following:
Marginal note:Cotisation
(2) Le ministre peut, en tout temps, établir une cotisation à l’égard d’un cessionnaire pour tout montant payable en application du présent article. Dès lors, les articles 296 à 311 s’appliquent, compte tenu des adaptations de circonstance.
(3) The portion of subsection 325(3) of the Act before paragraph (b) is replaced by the following:
Marginal note:Discharge of liability
(3) If a transferor and transferee have, by reason of subsection (1), become jointly and severally, or solidarily, liable in respect of part or all of the liability of the transferor under this Part, the following rules apply:
(a) a payment by the transferee on account of the transferee’s liability shall, to the extent of the payment, discharge their liability; and
(4) Paragraph 325(3)(b) of the English version of the Act is replaced by the following:
(b) a payment by the transferor on account of the transferor’s liability only discharges the transferee’s liability to the extent that the payment operates to reduce the transferor’s liability to an amount less than the amount in respect of which the transferee was, by subsection (1), made jointly and severally, or solidarily, liable.
152 (1) Subsections 335(6) and (7) of the Act are replaced by the following:
Marginal note:Proof of no appeal
(6) An affidavit of an officer of the Canada Revenue Agency or the Canada Border Services Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and has knowledge of the practice of the Canada Revenue Agency or the Canada Border Services Agency, as the case may be, and that an examination of the records shows that a notice of assessment was mailed or otherwise sent to a person on a particular day under this Part and that, after careful examination and search of the records, the officer has been unable to find that a notice of objection or of appeal from the assessment, as the case may be, was received within the time allowed, is evidence of the statements contained in the affidavit.
Marginal note:Presumption
(7) If evidence is offered under this section by an affidavit from which it appears that the person making the affidavit is an officer of the Canada Revenue Agency or the Canada Border Services Agency, as the case may be, it is not necessary to prove the signature of the person or that the person is such an officer, nor is it necessary to prove the signature or official character of the person before whom the affidavit was sworn.
(2) Subsection 335(10) of the Act is replaced by the following:
Marginal note:Mailing or sending date
(10) For the purposes of this Part, if any notice or demand that the Minister is required or authorized under this Part to send to a person is mailed, or sent electronically, to the person, the day of mailing or sending, as the case may be, shall be presumed to be the date of the notice or demand.
(3) Subsection 335(10.1) of the French version of the Act is replaced by the following:
Marginal note:Date d’envoi d’un avis électronique
(10.1) Pour l’application de la présente partie, tout avis ou autre communication concernant une personne qui est rendu disponible sous une forme électronique pouvant être lue ou perçue par une personne ou par un système informatique ou un dispositif semblable est présumé être envoyé à la personne, et être reçu par elle, à la date où un message électronique est envoyé — à l’adresse électronique la plus récente que la personne a fournie avant cette date au ministre pour l’application du présent paragraphe — pour l’informer qu’un avis ou une autre communication nécessitant son attention immédiate se trouve dans son compte électronique sécurisé. Un avis ou une autre communication est considéré comme étant rendu disponible s’il est affiché par le ministre sur le compte électronique sécurisé de la personne et si celle-ci a donné son autorisation pour que des avis ou d’autres communications soient rendus disponibles de cette manière et n’a pas retiré cette autorisation avant cette date selon les modalités fixées par le ministre.
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