Budget Implementation Act, 2021, No. 1 (S.C. 2021, c. 23)
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Assented to 2021-06-29
PART 1Amendments to the Income Tax Act and Other Legislation (continued)
2002, c. 9, s. 5Air Travellers Security Charge Act (continued)
73 Section 83 of the Act is amended by adding the following after subsection (2):
Marginal note:Proof of electronic delivery
(2.1) If, under this Act, provision is made for sending a notice to a person electronically, an affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the sending and of the notice if the affidavit sets out that
(a) the officer has knowledge of the facts in the particular case;
(b) the notice was sent electronically to the person on a named day; and
(c) the officer identifies as exhibits attached to the affidavit copies of
(i) an electronic message confirming that the notice has been sent to the person, and
(ii) the notice.
2002, c. 22Excise Act, 2001
74 (1) The portion of subsection 208(1) of the Excise Act, 2001 before paragraph (a) is replaced by the following:
Marginal note:Requirement to provide records or information
208 (1) Despite any other provision of this Act, the Minister may, subject to subsection (2), for any purpose related to the administration or enforcement of a listed international agreement or of this Act, by a notice served or sent in accordance with subsection (1.1), require any person to provide the Minister, within any reasonable time that is stipulated in the notice, with
(2) Section 208 of the Act is amended by adding the following after subsection (1):
Marginal note:Notice
(1.1) A notice referred to in subsection (1) may be
(a) served personally;
(b) sent by registered or certified mail; or
(c) sent electronically to a bank or credit union, as those terms are defined in subsection 123(1) of the Excise Tax Act, that has provided written consent to receive notices under subsection (1) electronically.
75 Paragraph 209.1(a) of the Act is replaced by the following:
(a) if the person is served or sent a notice of a requirement under subsection 208(1), the period of time between the day on which an application for judicial review in respect of the requirement is made and the day on which the application is finally disposed of; and
76 (1) Subsection 210(2) of the Act is replaced by the following:
Marginal note:Requirement to provide foreign-based information
(2) Despite any other provision of this Act, the Minister may, by a notice served or sent in accordance with subsection (3.1), require a person resident in Canada or a non-resident person that carries on business in Canada to provide any foreign-based information or record.
(2) Section 210 of the Act is amended by adding the following after subsection (3):
Marginal note:Notice
(3.1) A notice referred to in subsection (2) may be
(a) served personally;
(b) sent by registered or certified mail; or
(c) sent electronically to a bank or credit union, as those terms are defined in subsection 123(1) of the Excise Tax Act, that has provided written consent to receive notices under subsection (2) electronically.
(3) Subsection 210(4) of the English version of the Act is replaced by the following:
Marginal note:Review of foreign information requirement
(4) If a person is served or sent a notice of a requirement under subsection (2), the person may, within 90 days after the day on which the notice is served or sent, apply to a judge for a review of the requirement.
(4) Subsection 210(6) of the English version of the Act is replaced by the following:
Marginal note:Requirement not unreasonable
(6) For the purposes of subsection (5), a requirement to provide information or a record shall not be considered to be unreasonable because the information or record is under the control of or available to a non-resident person that is not controlled by the person on which the notice of the requirement is served, or to which that notice is sent, if that person is related to the non-resident person.
(5) Subsection 210(8) of the English version of the Act is replaced by the following:
Marginal note:Consequence of failure
(8) If a person fails to comply substantially with a notice served or sent under subsection (2) and the notice is not set aside under subsection (5), any court having jurisdiction in a civil proceeding relating to the administration or enforcement of this Act shall, on the motion of the Minister, prohibit the introduction by that person of any foreign-based information or record described in that notice.
77 Section 301 of the Act is amended by adding the following after subsection (2):
Marginal note:Proof of electronic delivery
(2.1) If, under this Act, provision is made for sending a notice to a person electronically, an affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the sending and of the notice if the affidavit sets out that
(a) the officer has knowledge of the facts in the particular case;
(b) the notice was sent electronically to the person on a named day; and
(c) the officer identifies as exhibits attached to the affidavit copies of
(i) an electronic message confirming that the notice has been sent to the person, and
(ii) the notice.
2018, c. 12, s. 186Greenhouse Gas Pollution Pricing Act
78 Subsection 106(1) of the Greenhouse Gas Pollution Pricing Act is replaced by the following:
Marginal note:Requirement to provide information or record
106 (1) Despite any other provision of this Part, the Minister may, subject to subsection (2), for any purpose related to the administration or enforcement of this Part, by a notice served or sent in accordance with subsection (1.1), require a person resident in Canada or a person that is not resident in Canada but that is engaged in activities in Canada to provide any information or record.
Marginal note:Notice
(1.1) A notice referred to in subsection (1) may be
(a) served personally;
(b) sent by confirmed delivery service; or
(c) sent electronically to a bank or credit union (as defined in subsection 123(1) of the Excise Tax Act) that has provided written consent to receive notices under subsection (1) electronically.
79 (1) Subsection 144(2) of the Act is replaced by the following:
Marginal note:Requirement to provide foreign-based information
(2) Despite any other provision of this Part, the Minister may, by a notice served or sent in accordance with subsection (3.1), require a person resident in Canada or a non-resident person that carries on business in Canada to provide any foreign-based information or record.
(2) Section 144 of the Act is amended by adding the following after subsection (3):
Marginal note:Notice
(3.1) A notice referred to in subsection (2) may be
(a) served personally;
(b) sent by confirmed delivery service; or
(c) sent electronically to a bank or credit union (as defined in subsection 123(1) of the Excise Tax Act) that has provided written consent to receive notices under subsection (2) electronically.
(3) Subsection 144(4) of the English version of the Act is replaced by the following:
Marginal note:Review of foreign information requirement
(4) If a person is served or sent a notice of a requirement under subsection (2), the person may, within 90 days after the day on which the notice was served or sent, apply to a judge for a review of the requirement.
(4) Subsection 144(6) of the English version of the Act is replaced by the following:
Marginal note:Related person
(6) For the purposes of subsection (5), a requirement to provide information or a record is not to be considered to be unreasonable because the information or record is under the control of, or available to, a non-resident person that is not controlled by the person on which the notice of the requirement under subsection (2) is served, or to which that notice is sent, if that person is related, within the meaning of section 6 of the Excise Act, 2001, to the non-resident person.
(5) Subsection 144(8) of the English version of the Act is replaced by the following:
Marginal note:Consequence of failure
(8) If a person fails to comply substantially with a notice served or sent under subsection (2) and if the notice is not set aside under subsection (5), any court having jurisdiction in a civil proceeding relating to the administration or enforcement of this Part must, on motion of the Minister, prohibit the introduction by that person of any foreign-based information or record covered by that notice.
80 Section 164 of the Act is amended by adding the following after subsection (2):
Marginal note:Proof of electronic delivery
(2.1) If, under this Part, provision is made for sending a notice to a person electronically, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the sending and of the notice if the affidavit sets out that
(a) the officer has knowledge of the facts in the particular case;
(b) the notice was sent electronically to the person on a named day; and
(c) the officer identifies as exhibits attached to the affidavit copies of
(i) an electronic message confirming that the notice has been sent to the person, and
(ii) the notice.
C.R.C., c. 945Income Tax Regulations
81 (1) The definition remuneration in subsection 100(1) of the Income Tax Regulations is amended by striking out “or” at the end of paragraph (n), by adding “or” at the end of paragraph (o) and by adding the following after paragraph (o):
(p) an amount that is required by paragraph 56(1)(z.5) of the Act to be included in computing a taxpayer’s income; (rémunération)
(2) Subsection (1) is deemed to have come into force on January 1, 2020.
82 (1) Subparagraph (b)(i) of the description of B in subsection 103.1(2) of the Regulations is replaced by the following:
(i) the amount determined for F in subsection 118(1.1) of the Act for the taxation year, and
(2) Subsection (1) applies to the 2020 and subsequent taxation years.
83 (1) The Regulations are amended by adding the following after section 215:
Advanced Life Deferred Annuity
216 (1) In this section, designated entity means
(a) an administrator of a registered pension plan;
(b) an administrator of a pooled registered pension plan;
(c) an issuer of a registered retirement savings plan;
(d) a carrier of a registered retirement income fund; and
(e) a trustee of a deferred profit sharing plan.
(2) A designated entity that transfers an amount to acquire an advanced life deferred annuity for an individual shall make an information return in prescribed form in respect of the year in which the transfer was made.
(3) A licensed annuities provider shall make an information return in prescribed form in respect of a year in which
(a) a payment is made that is required by section 146.5 of the Act to be included in computing the income of a taxpayer; or
(b) a refund described in paragraph (g) of the definition advanced life deferred annuity in subsection 146.5(1) of the Act was received by a taxpayer.
(2) Subsection (1) is deemed to have come into force on January 1, 2020.
84 (1) Paragraph 1100(1)(a) of the Regulations is amended by striking out “and” at the end of subparagraph (xl), by adding “and” at the end of subparagraph (xli) and by adding the following after subparagraph (xli):
(xlii) of Class 56, 30 per cent,
(2) The portion of the description of A in subsection 1100(2) of the Regulations before subparagraph (a)(i) is replaced by the following:
- A
- is, in respect of property of the class that became available for use by the taxpayer in the taxation year and that is accelerated investment incentive property or property included in any of Classes 54 to 56,
(a) if the property is not included in paragraph (1)(v) or in any of Classes 12, 13, 14, 15, 43.1, 43.2, 53, 54, 55 and 56 or in Class 43 in the circumstances described in paragraph (d),
(3) Subparagraphs (c)(ii) and (iii) of the description of A in subsection 1100(2) of the Regulations are replaced by the following:
(ii) 1/2, for property that became available for use by the taxpayer in 2024 or 2025, and
(iii) 1/10, for property that became available for use by the taxpayer after 2025,
(4) Subparagraph (d)(iii) of the description of A in subsection 1100(2) of the Regulations is replaced by the following:
(iii) 5/6, for property included in Class 43 that became available for use by the taxpayer after 2025, and
(iv) 1/10, for property included in Class 53 that became available for use by the taxpayer after 2025,
(5) The portion of paragraph (e) of the description of A in subsection 1100(2) of the Regulations before subparagraph (i) is replaced by the following:
(e) if the class is Class 54 or Class 56,
(6) The description of D in subsection 1100(2) of the Regulations is replaced by the following:
- D
- is the total of all amounts, if any, each of which is an amount included in the description of A in the definition undepreciated capital cost in subsection 13(21) of the Act in respect of property of the class that became available for use by the taxpayer in the taxation year and that is accelerated investment incentive property or property included in any of Classes 54 to 56, and
(7) Subparagraph (b)(ii) of the description of F in subsection 1100(2) of the Regulations is replaced by the following:
(ii) property included in any of Classes 13, 14, 15, 23, 24, 27, 29, 34, 52 and 54 to 56,
(8) Subsection 1100(2.02) of the Regulations is replaced by the following:
Marginal note:Expenditures excluded from element D
(2.02) For the purposes of subsection (2), in respect of property of a class in Schedule II that is accelerated investment incentive property of a taxpayer solely because of subparagraph 1104(4)(b)(i),
(a) amounts incurred by any person or partnership in respect of the property are not to be included in determining the amount for D in subsection (2) in respect of the class
(i) if the amounts are incurred before November 21, 2018, unless
(A) the property was acquired after November 20, 2018 by a person or partnership from another person or partnership (referred to in this subparagraph as the “transferee” and the “transferor”, respectively),
(B) the transferee was either
(I) the taxpayer, or
(II) a person or partnership that does not deal at arm’s length with the taxpayer, and
(C) the transferor
(I) dealt at arm’s length with the transferee, and
(II) held the property as inventory, and
(ii) if the amounts are incurred after November 20, 2018 and amounts are deemed to have been deducted under paragraph 20(1)(a) or subsection 20(16), in respect of those amounts incurred, under paragraph 1104(4.1)(b); and
(b) any amount excluded from the amount determined for D in subsection (2) in respect of the class because of paragraph (a) is to be included in determining the amount for F in subsection (2) in respect of the class, unless no amount in respect of the property would be so included if the property were not accelerated investment incentive property of the taxpayer.
(9) Subsections (1), (2) and (5) to (7) are deemed to have come into force on March 2, 2020.
(10) Subsections (3), (4) and (8) apply in respect of property acquired after November 20, 2018.
- Date modified: