Canada–United Kingdom Trade Continuity Agreement Implementation Act (S.C. 2021, c. 1)
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Assented to 2021-03-17
PART 2Related Amendments and Transitional Provision (continued)
Related Amendments (continued)
1997, c. 36Customs Tariff (continued)
43 The portion of subsection 107(1) of the Act before paragraph (a) is replaced by the following:
Marginal note:Effect of relief
107 (1) Subject to sections 95, 98.1 and 98.2, if relief is granted under section 89, 92, 101 or 106 from the payment of the whole or a portion of duties,
44 The portion of subsection 113(1) of the Act before paragraph (a) is replaced by the following:
Marginal note:Refund or drawback
113 (1) Subject to subsection (2), sections 96, 98.1 and 98.2 and any regulations made under subsection (4), a refund or drawback shall be granted of all or a portion of duties if
45 Section 123 of the Act is amended by adding the following after subsection (8):
Marginal note:Interest on the payment of relief for CUKTCA
(9) A person who is liable under subsection 98.2(1) to pay an amount shall pay, in addition to the amount, interest at the specified rate for the period beginning on the sixty-first day after the day on which the amount became payable and ending on the day on which the amount is paid in full, calculated on the amount of the balance outstanding.
46 (1) Paragraph 133(j) of the Act is amended by adding, in alphabetical order, a reference to “CUKTCA beneficiary” in the list of countries.
(2) Paragraph 133(j.1) of the Act is amended by adding, in alphabetical order, a reference to “CUKTCA beneficiary” in the list of countries.
47 The List of Countries and Applicable Tariff Treatments set out in the schedule to the Act is amended by adding, in the column “Tariff Treatment / Other”, a reference to “UKT” opposite the references to “Channel Islands”, “Gibraltar”, “Isle of Man” and “United Kingdom”.
48 (1) The List of Tariff Provisions set out in the schedule to the Act is amended by
(a) adding in the column “Preferential Tariff / Initial Rate”, above the reference to “GPT”, a reference to “UKT:”;
(b) adding in the column “Preferential Tariff / Final Rate”, above the reference to “GPT”, a reference to “UKT:”;
(c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “UKT”, and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “UKT”, for all tariff items except those tariff items set out in Schedules 1 to 3 to this Act;
(d) adding in the columns “Preferential Tariff / Initial Rate” and “Preferential Tariff / Final Rate”, a reference to “N/A” after the abbreviation “UKT” for those tariff items set out in Schedule 1 to this Act; and
(e) adding in the columns “Preferential Tariff / Initial Rate” and “Preferential Tariff / Final Rate” after the abbreviation “UKT”, for each tariff item set out in Schedule 2 to this Act, the rates of duty and staging categories set out with respect to that tariff item in that Schedule.
(2) The Description of Goods of tariff item No. 9971.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by adding, in alphabetical order, a reference to “CUKTCA beneficiary” in the list of countries.
(3) Note 1 to the Description of Goods of tariff item No. 9971.00.00 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:
Note 1: The Canada–European Union Tariff, Iceland Tariff, Korea Tariff, Norway Tariff, Switzerland–Liechtenstein Tariff, United Kingdom Tariff and the CPTPP tariff rate of customs duty applicable to goods classified under this tariff item shall be, in respect of the value of the repair or alteration to the goods carried out only in an EU country or other CETA beneficiary, Iceland, Korea, Norway, Switzerland or Liechtenstein, a CUKTCA beneficiary, or a CPTPP country, respectively, determined under section 87 of this Act, in accordance with their classification in Chapters 1 to 97.
(4) The Description of Goods of tariff item No. 9992.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by adding, in alphabetical order, a reference to “CUKTCA beneficiary” in the list of countries.
49 The List of Intermediate and Final Rates for the Tariff Items of the “F” Staging Category set out in the schedule to the Act is amended by adding, in numerical order, the tariff items set out in Schedule 3 to this Act.
Transitional Provision
Marginal note:Investment Canada Act
50 Any application that is filed under section 17 of the Investment Canada Act before the day on which section 23 of this Act comes into force and in respect of which the Minister of Industry has not made a decision referred to in section 23.1 of the Investment Canada Act before that day is deemed never to have been filed if
(a) the investment to which the application relates would have been subject to subsection 14.11(1) or (2) of that Act had the application been filed on that day; and
(b) the enterprise value of the assets to which the application relates is less than the amount determined in accordance with subsection 14.11(1) of that Act.
PART 3Coordinating Amendment and Coming into Force
Coordinating Amendment
Marginal note:2017, c. 6
51 If section 90 of the Canada-European Union Comprehensive Economic and Trade Agreement Implementation Act and section 30 of this Act come into force on the same day, then that section 90 is deemed to have come into force before that section 30.
Coming into Force
Marginal note:Order in council
52 (1) Subject to subsection (2), this Act, other than section 51, comes into force on a day to be fixed by order of the Governor in Council.
Marginal note:Order in council
(2) Subsection 9(3), paragraph 12(1)(a), paragraph 14(a) and section 30 come into force on a day to be fixed by order of the Governor in Council, but that day must not be before the day referred to in subsection (1).
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