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Budget Implementation Act, 2022, No. 1 (S.C. 2022, c. 10)

Assented to 2022-06-23

PART 4Select Luxury Items Tax Act (continued)

Consequential Amendments

R.S., c. A-1Access to Information Act

  •  (1) Schedule II to the Access to Information Act is amended by adding, in alphabetical order, a reference to

    • Select Luxury Items Tax Act

      Loi sur la taxe sur certains biens de luxe

    and a corresponding reference to “section 91”.

  • (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022.

R.S., c. B-3; 1992, c. 27, s. 2Bankruptcy and Insolvency Act

  •  (1) Subsection 149(3) of the Bankruptcy and Insolvency Act is amended by striking out “and” at the end of paragraph (f), by adding “and” at the end of paragraph (g) and by adding the following after paragraph (g):

    • (h) the Select Luxury Items Tax Act.

  • (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022.

R.S., c. C-46Criminal Code

 Paragraph 462.48(2)(c) of the Criminal Code is replaced by the following:

  • (c) the type of information or book, record, writing, return or other document obtained by or on behalf of the Minister of National Revenue for the purposes of Part IX of the Excise Tax Act, the Income Tax Act, the Excise Act, 2001 or the Select Luxury Items Tax Act to which access is sought or that is proposed to be examined or communicated; and

R.S., c. C-53Customs and Excise Offshore Application Act

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

  •  (1) Section 77 of the Excise Tax Act is replaced by the following:

    Marginal note:Restriction on refunds and credits

    77 A refund shall not be paid, and a credit shall not be allowed, to a person under this Act until the person has filed with the Minister all returns and other records of which the Minister has knowledge that are required to be filed under the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001 and the Select Luxury Items Tax Act.

  • (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022.

  •  (1) Subsection 229(2) of the Act is replaced by the following:

    • Marginal note:Restriction

      (2) A net tax refund for a reporting period of a person shall not be paid to the person under subsection (1) at any time unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001 and the Select Luxury Items Tax Act have been filed with the Minister.

  • (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022.

  •  (1) Subsection 230(2) of the Act is replaced by the following:

    • Marginal note:Restriction

      (2) An amount paid on account of net tax for a reporting period of a person shall not be refunded to the person under subsection (1) at any time unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001 and the Select Luxury Items Tax Act have been filed with the Minister.

  • (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022.

  •  (1) Subparagraph 238.1(2)(c)(iii) of the Act is replaced by the following:

  • (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022.

  •  (1) Section 263.02 of the Act is replaced by the following:

    Marginal note:Restriction on rebate

    263.02 A rebate under this Part shall not be paid to a person at any time unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001 and the Select Luxury Items Tax Act have been filed with the Minister.

  • (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022.

  •  (1) Subsection 296(7) of the Act is replaced by the following:

    • Marginal note:Restriction on refunds

      (7) An amount under this section shall not be refunded to a person at any time unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001 and the Select Luxury Items Tax Act have been filed with the Minister.

  • (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022.

R.S., c. E-20; 2001, c. 33, s. 2(F)Export Development Act

  •  (1) Paragraph 24.3(2)(c) of the Export Development Act is replaced by the following:

    • (c) to the Minister of National Revenue solely for the purpose of administering or enforcing the Excise Tax Act, the Income Tax Act or the Select Luxury Items Tax Act; or

  • (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022.

R.S., c. F-11Financial Administration Act

R.S., c. T-2Tax Court of Canada Act

  •  (1) Paragraph 18.29(3)(a) of the Act is amended by striking out “or” at the end of subparagraph (vii), by replacing “and” at the end of subparagraph (viii) with “or” and by adding the following after subparagraph (viii):

    • (ix) section 99 or 101 of the Select Luxury Items Tax Act; and

  • (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022.

  •  (1) Subsection 18.31(2) of the Act is replaced by the following:

    • Marginal note:Determination of a question

      (2) If it is agreed under section 310 of the Excise Tax Act, section 97.58 of the Customs Act, section 51 of the Air Travellers Security Act, section 204 of the Excise Act, 2001, section 62 of the Softwood Lumber Products Export Act, 2006, section 121 of the Greenhouse Gas Pollution Pricing Act or section 105 of the Select Luxury Items Tax Act that a question should be determined by the Court, sections 17.1, 17.2 and 17.4 to 17.8 apply, with any modifications that the circumstances require, in respect of the determination of the question.

  • (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022.

  •  (1) Subsection 18.32(2) of the Act is replaced by the following:

  • (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022.

R.S., c. 1 (2nd Supp.)Customs Act

  •  (1) Subsection 3(1) of the Customs Act is replaced by the following:

    Marginal note:Duties binding on Her Majesty

  • (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022.

 

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