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Budget Implementation Act, 2018, No. 2 (S.C. 2018, c. 27)

Assented to 2018-12-13

PART 3Amendments to the Excise Tax Act (Excise Measures), the Air Travellers Security Charge Act and the Excise Act, 2001 (continued)

2002, c. 22Excise Act, 2001 (continued)

  •  (1) Paragraph 211(6)(d.1) of the Act is replaced by the following:

    • (d.1) provide confidential information, or allow the inspection of or access to confidential information, as the case may be, under, and solely for the purpose of,

  • (2) Paragraph 211(6)(l) of the Act is replaced by the following:

    • (l) provide confidential information, or allow the inspection of or access to confidential information, as the case may be, solely for the purposes of a provision contained in a tax treaty (as defined in subsection 248(1) of the Income Tax Act) or in a listed international agreement;

  •  (1) Paragraph (a) of the description of B in section 233.1 of the Act is replaced by the following:

    • (a) if the contravention occurred in a specified province, 300% of the amount determined for A, and

  • (2) Paragraph (a) of the description of C in section 233.1 of the Act is replaced by the following:

    • (a) if the contravention occurred in a prescribed specified province, 200% of the amount determined for paragraph (b) of the description of A, and

  •  (1) Paragraph (a) of the description of B in section 234.1 of the Act is replaced by the following:

    • (a) if the contravention occurred in a specified province, 300% of the amount determined for A, and

  • (2) Paragraph (a) of the description of C in section 234.1 of the Act is replaced by the following:

    • (a) if the contravention occurred in a prescribed specified province, 200% of the amount determined for paragraph (b) of the description of A, and

PART 4Various Measures

DIVISION 1Customs Tariff Simplification

Amendments to the Customs Tariff

  •  (1) The definitions beer or malt liquor and wine in section 21 of the Customs Tariff are replaced by the following:

    beer

    beer or malt liquor means beer or malt liquor, within the meaning of section 4 of the Excise Act, of tariff item No. 2202.91.00 or heading 22.03, that is classified under that heading or tariff item or with the container in which it is imported. (bière ou liqueur de malt)

    wine

    wine means wine, as defined in section 2 of the Excise Act, 2001, of heading 22.04, 22.05 or 22.06, other than of tariff item No. 2204.10.90, 2204.21.32, 2204.21.49, 2204.22.32, 2204.22.49, 2204.29.32, 2204.29.49, 2204.30.90, 2205.10.30, 2205.90.30, 2206.00.19, 2206.00.22, 2206.00.39, 2206.00.49, 2206.00.72 or 2206.00.93, that is classified under that heading or with the container in which it is imported. (vin)

  • (2) Paragraph (a) of the definition spirits in section 21 of the Act is replaced by the following:

    • (a) of an alcoholic strength by volume exceeding 22.9%, of tariff item No. 2204.10.90, 2204.21.32, 2204.21.49, 2204.22.32, 2204.22.49, 2204.29.32, 2204.29.49, 2204.30.90, 2205.10.30, 2205.90.30, 2206.00.19, 2206.00.22, 2206.00.39, 2206.00.49, 2206.00.72 or 2206.00.93, that are classified under that tariff item or with the container in which they are imported;

 Paragraph 69(5)(b) of the Act is replaced by the following:

  • (b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions.

 Paragraph 70(7)(b) of the Act is replaced by the following:

  • (b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions.

 Paragraph 71(7)(b) of the Act is replaced by the following:

  • (b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions.

 Paragraph 71.1(8)(b) of the Act is replaced by the following:

  • (b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions.

  •  (1) Paragraph 71.2(3)(a) of the Act is replaced by the following:

    • (a) may not, in the case of tariff item Nos. 8901.20.90, 8902.00.10, 8905.20.11, 8905.20.19, 8905.20.20, 8905.90.11, 8905.90.19 and 8906.90.99, be made more than once during the period beginning on the day that is three years after the day on which this subsection comes into force and ending on the day before the day that is 10 years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and

  • (2) Paragraph 71.2(7)(b) of the Act is replaced by the following:

    • (b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions.

  •  (1) Paragraph 71.3(3)(a) of the Act is replaced by the following:

    • (a) may not, in the case of tariff item Nos. 8901.20.90, 8902.00.10, 8905.20.11, 8905.20.19, 8905.20.20, 8905.90.11, 8905.90.19 and 8906.90.99, be made more than once during the period beginning on the day that is three years after the day on which this subsection comes into force and ending on the day before the day that is 10 years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and

  • (2) Paragraph 71.3(7)(b) of the Act is replaced by the following:

    • (b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions.

  •  (1) Paragraph 71.4(3)(a) of the Act is replaced by the following:

    • (a) may not, in the case of tariff item Nos. 8901.20.90, 8902.00.10, 8905.20.11, 8905.20.19, 8905.20.20, 8905.90.11, 8905.90.19 and 8906.90.99, be made more than once during the period beginning on the day that is three years after the day on which this subsection comes into force and ending on the day before the day that is 10 years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and

  • (2) Paragraph 71.4(7)(b) of the Act is replaced by the following:

    • (b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions.

 

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