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

Transitional Provisions

• 60 (1) Despite paragraph 298(1)(a) of the Excise Tax Act, the Minister of National Revenue may at any time assess under section 296 of that Act the net tax of a trust governed by a registered education savings plan (as defined in subsection 248(1) of the Income Tax Act) for a reporting period of the trust that ends after June 2010 but begins before July 22, 2016, provided that the assessment

  • (a) is made solely for the purpose of determining the amount for a province that, under subsection 225.2(2) of the Excise Tax Act, is required to be added to, or may be deducted from, that net tax; and

  • (b) is made on or before the day that is four years after the later of

    • (i) the day on which this Act receives royal assent, and

    • (ii) the day on which the return under section 238 of the Excise Tax Act for the reporting period was filed.

• (2) Despite paragraph 298(1)(e) of the Excise Tax Act, the Minister of National Revenue may at any time assess under section 296 of that Act any penalty payable by a trust governed by a registered education savings plan (as defined in subsection 248(1) of the Income Tax Act), provided that

  • (a) the assessment relates solely to the amount for a province that, under subsection 225.2(2) of the Excise Tax Act, is required to be added to, or may be deducted from, the net tax for a reporting period of the trust that ends after June 2010 but begins before July 22, 2016; and

  • (b) if the penalty is other than a penalty under section 280.1, 285, 285.01 or 285.1 of the Excise Tax Act, the assessment is made on or before the day that is four years after the later of

    • (i) the day on which this Act receives royal assent, and

    • (ii) the day on which the trust becomes liable to pay the penalty.

• (3) Despite paragraphs 298(1)(a) and (e) of the Excise Tax Act, if an election made under section 55 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations by a trust governed by a registered education savings plan (as defined in subsection 248(1) of the Income Tax Act) and a manager (as defined in subsection 1(1) of those Regulations) of the trust is in effect at any time in a particular reporting period of the manager that ends in a reporting period of the trust that ends after June 2010 but begins before July 22, 2016,

  • (a) the Minister of National Revenue may at any time assess the net tax of the manager for the particular reporting period, provided that the assessment

    • (i) is made solely for the purpose of determining the amount for a province and for the trust that, under subsection 225.2(2) of the Excise Tax Act and due to the application of section 55 of those Regulations, is required to be added to, or may be deducted from, that net tax, and

    • (ii) is made on or before the day that is four years after the later of

      • (A) the day on which this Act receives royal assent, and

      • (B) the day on which the return under section 238 of the Excise Tax Act for the particular reporting period was filed; and

  • (b) the Minister of National Revenue may at any time assess any penalty payable by the manager, provided that

    • (i) the assessment relates solely to the amount for a province and for the trust that, under subsection 225.2(2) of the Excise Tax Act and due to the application of section 55 of those Regulations, is required to be added to, or may be deducted from, the net tax of the manager for the particular reporting period, and

    • (ii) if the penalty is other than a penalty under section 280.1, 285, 285.01 or 285.1 of the Excise Tax Act, the assessment is made on or before the day that is four years after the later of

      • (A) the day on which this Act receives royal assent, and

      • (B) the day on which the manager becomes liable to pay the penalty.

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

R.S., c. E-15Excise Tax Act

• 61 (1) Paragraph 68.01(1)(a) of the Excise Tax Act is amended by adding the following after subparagraph (i):

  • (i.1) to the vendor, if the quantity of the diesel fuel is at least 1,000 litres, the vendor applies for the payment and the purchaser certifies that, and the vendor reasonably believes that, the purchaser will use the diesel fuel exclusively to generate electricity other than in or by a vehicle, including a conveyance attached to the vehicle, of any mode of transportation, or

• (2) Paragraph 68.01(1)(b) of the Act is replaced by the following:

  • (b) to a purchaser that applies for the payment and that uses the diesel fuel to generate electricity (other than in or by a vehicle, including a conveyance attached to the vehicle, of any mode of transportation), if no application in respect of the diesel fuel can be made by the vendor under subparagraph (a)(i.1).

• (3) Paragraph 68.01(3)(a) of the Act is replaced by the following:

  • (a) the vendor described in subparagraph (1)(a)(i) or (i.1) applies for it within two years after the vendor sells the diesel fuel to the purchaser described in subparagraph (1)(a)(i) or (i.1), as the case may be; or

2002, c. 9, s. 5Air Travellers Security Charge Act

62 The portion of subsection 38(6) of the Air Travellers Security Charge Act before paragraph (a) is replaced by the following:

2002, c. 22Excise Act, 2001

• 63 (1) The Excise Act, 2001 is amended by adding the following after section 2:

  Marginal note:Dutiable amount — consideration

  2.1 The following rules apply in determining an amount of consideration for the purposes of the definition dutiable amount in section 2:

  • (a) if a provision of Part IX of the Excise Tax Act deems the consideration, or part of the consideration, for a supply not to be consideration for the supply, a supply to be made for no consideration or a supply not to have been made by a person, that deeming does not apply for that determination; and

  • (b) subsection 155(1) of that Act is to be read without reference to “and the recipient of the supply is not a registrant who is acquiring the property or service for consumption, use or supply exclusively in the course of commercial activities of the recipient,”.

• (2) Subsection (1) is deemed to have come into force on September 17, 2018.

64 The Act is amended by adding the following after section 209:

65 The portion of subsection 210(7) of the Act before paragraph (a) is replaced by the following:

• 66 (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,

    • (i) paragraph 33.1(a) of the Old Age Security Act,

    • (ii) an order made under subsection 462.48(3) of the Criminal Code, or

    • (iii) an order made under the Mutual Legal Assistance in Criminal Matters Act to gather or send information, for the purposes of an investigation or prosecution relating to an act or omission that, if it had occurred in Canada, would constitute an offence for which an order could be obtained under subsection 462.48(3) of the Criminal Code, in response to a request made pursuant to

      • (A) an administrative arrangement entered into under section 6 of the Mutual Legal Assistance in Criminal Matters Act, or

      • (B) a bilateral agreement for mutual legal assistance in criminal matters to which Canada is a party;

• (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;

• 67 (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

• 68 (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

• 69 (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;

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

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

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

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

• 74 (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.

• 75 (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.