Budget Implementation Act, 2023, No. 1 (S.C. 2023, c. 26)
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Assented to 2023-06-22
PART 1Amendments to the Income Tax Act and Other Legislation (continued)
R.S., c. 1 (5th Supp.)Income Tax Act (continued)
79 (1) The schedule to the Act is amended by replacing “Ford Credit Canada Limited” with “Ford Credit Canada Company/Compagnie Crédit Ford du Canada”.
(2) Subsection (1) is deemed to have come into force on January 9, 2017.
R.S., c. E-15Excise Tax Act
80 Subsection 106.1(3.1) of the Excise Tax Act is replaced by the following:
Marginal note:Date electronic notice sent
(3.1) For the purposes of this Act, if a notice or other communication in respect of a person, other than a notice or other communication that refers to the business number of a person, is made available in electronic format such that it can be read or perceived by a person or a computer system or other similar device, the notice or other communication is presumed to be sent to the person and received by the person on the date that an electronic message is sent, to the electronic address most recently provided before that date by the person to the Minister for the purposes of this subsection, informing the person that a notice or other communication requiring the person’s immediate attention is available in the person’s secure electronic account. A notice or other communication is considered to be made available if it is posted by the Minister in the person’s secure electronic account and the person has authorized that notices or other communications may be made available in this manner and has not before that date revoked that authorization in a manner specified by the Minister.
Marginal note:Date electronic notice sent — business account
(3.2) For the purposes of this Act, a notice or other communication in respect of a person that is made available in electronic format such that it can be read or perceived by a person or computer system or other similar device and that refers to the business number of a person is presumed to be sent to the person and received by the person on the date that it is posted by the Minister in the secure electronic account in respect of the business number of the person, unless the person has requested, at least 30 days before that date, in a manner specified by the Minister, that such notices or other communications be sent by mail.
81 (1) Section 278 of the Act is amended by adding the following before subsection (1):
Marginal note:Definition of electronic payment
278 (0.1) In this section, electronic payment means any payment or remittance to the Receiver General that is made through electronic services offered by a person described in any of paragraphs (3)(a) to (d) or by any electronic means specified by the Minister.
(2) The portion of subsection 278(3) of the Act before paragraph (a) is replaced by the following:
Marginal note:Electronic payment
(3) Every person that is required under this Part to pay or remit an amount to the Receiver General shall, if the amount is $10,000 or more, make the payment or remittance by way of electronic payment, unless the person cannot reasonably pay or remit the amount in that manner, to the account of the Receiver General at or through
(3) Subsections (1) and (2) apply in respect of payments and remittances made after 2023.
82 (1) The Act is amended by adding the following after section 280.11:
Marginal note:Penalty — electronic payment
280.12 Every person that fails to comply with subsection 278(3) is liable to a penalty equal to $100 for each such failure.
(2) Subsection (1) applies in respect of payments and remittances made after 2023.
83 Paragraph 295(5)(d) of the Act is amended by adding the following after subparagraph (xi):
(xi.1) to an official of
(A) the Department of Employment and Social Development or the Department of Health, solely for the purpose of the administration or enforcement of the Canadian Dental Care Plan established under the authority of the Department of Health Act in respect of dental service for individuals, or
(B) the Department of Health solely for the purpose of the formulation or evaluation of policy for that plan;
84 Subsection 335(10.1) of the Act is replaced by the following:
Marginal note:Date electronic notice sent
(10.1) For the purposes of this Part, if a notice or other communication in respect of a person, other than a notice or other communication that refers to the business number of a person, is made available in electronic format such that it can be read or perceived by a person or a computer system or other similar device, the notice or other communication is presumed to be sent to the person and received by the person on the date that an electronic message is sent, to the electronic address most recently provided before that date by the person to the Minister for the purposes of this subsection, informing the person that a notice or other communication requiring the person’s immediate attention is available in the person’s secure electronic account. A notice or other communication is considered to be made available if it is posted by the Minister in the person’s secure electronic account and the person has authorized that notices or other communications may be made available in this manner and has not before that date revoked that authorization in a manner specified by the Minister.
Marginal note:Date electronic notice sent — business account
(10.2) For the purposes of this Part, a notice or other communication in respect of a person that is made available in electronic format such that it can be read or perceived by a person or computer system or other similar device and that refers to the business number of a person is presumed to be sent to the person and received by the person on the date that it is posted by the Minister in the secure electronic account in respect of the business number of the person, unless the person has requested, at least 30 days before that date, in a manner specified by the Minister, that such notices or other communications be sent by mail.
R.S., c. T-3Tax Rebate Discounting Act
85 Paragraphs 4(2)(a) and (b) of the Tax Rebate Discounting Act are replaced by the following:
(a) including with the return of income, other than a return of income deemed by subsection 150.1(3) of the Income Tax Act to have been filed for the purposes of section 150 of that Act, a true copy of the statement referred to in subparagraph (1)(b)(i) as provided to the client, and
(b) providing to such person and within such period of time as the Minister may specify a true copy of the statement referred to in subparagraph (1)(b)(i) as provided to the client,
2002, c. 9, s. 5Air Travellers Security Charge Act
86 (1) Section 20 of the Air Travellers Security Charge Act is replaced by the following:
Marginal note:Definition of electronic payment
20 (1) In this section, electronic payment means any payment to the Receiver General that is made through electronic services offered by a person described in any of paragraphs (2)(a) to (d) or by any electronic means specified by the Minister.
Marginal note:Electronic payment
(2) Every person that is required under this Act to pay an amount to the Receiver General shall, if the amount is $10,000 or more, make the payment by way of electronic payment, unless the person cannot reasonably pay the amount in that manner, to the account of the Receiver General at or through
(a) a bank;
(b) a credit union;
(c) a corporation that is authorized under the laws of Canada or a province to carry on the business of offering its services as a trustee to the public; or
(d) a corporation that is authorized under the laws of Canada or a province to accept deposits from the public and that carries on the business of lending money on the security of real property or immovables or investing in mortgages on real property or hypothecs on immovables.
(2) Subsection (1) applies in respect of payments made after 2023.
87 (1) The Act is amended by adding the following after section 53:
Marginal note:Penalty — electronic payment
54 Every person that fails to comply with subsection 20(2) is liable to a penalty equal to $100 for each such failure.
(2) Subsection (1) applies in respect of payments made after 2023.
88 Subsection 83(9.1) of the Act is replaced by the following:
Marginal note:Date electronic notice sent
(9.1) For the purposes of this Act, if a notice or other communication in respect of a person, other than a notice or other communication that refers to the business number of a person, is made available in electronic format such that it can be read or perceived by a person or a computer system or other similar device, the notice or other communication is presumed to be sent to the person and received by the person on the date that an electronic message is sent, to the electronic address most recently provided before that date by the person to the Minister for the purposes of this subsection, informing the person that a notice or other communication requiring the person’s immediate attention is available in the person’s secure electronic account. A notice or other communication is considered to be made available if it is posted by the Minister in the person’s secure electronic account and the person has authorized that notices or other communications may be made available in this manner and has not before that date revoked that authorization in a manner specified by the Minister.
Marginal note:Date electronic notice sent – business account
(9.2) For the purposes of this Act, a notice or other communication in respect of a person that is made available in electronic format such that it can be read or perceived by a person or computer system or other similar device and that refers to the business number of a person is presumed to be sent to the person and received by the person on the date that it is posted by the Minister in the secure electronic account in respect of the business number of the person, unless the person has requested, at least 30 days before that date, in a manner specified by the Minister, that such notices or other communications be sent by mail.
2002, c. 22Excise Act, 2001
89 (1) Section 163 of the Excise Act, 2001 is replaced by the following:
Marginal note:Definition of electronic payment
163 (1) In this section, electronic payment means any payment to the Receiver General that is made through electronic services offered by a person described in any of paragraphs (2)(a) to (e) or by any electronic means specified by the Minister.
Marginal note:Electronic payment
(2) Every person that is required under this Act to pay any duty, interest or other amount to the Receiver General shall, if the amount is $10,000 or more, make the payment by way of electronic payment, unless the person cannot reasonably pay the amount in that manner, to the account of the Receiver General at or through
(a) a bank;
(b) an authorized foreign bank, as defined in section 2 of the Bank Act, that is not subject to the restrictions and requirements referred to in subsection 524(2) of that Act;
(c) a credit union;
(d) a corporation that is authorized under the laws of Canada or a province to carry on the business of offering its services as a trustee to the public; or
(e) a corporation that is authorized under the laws of Canada or a province to accept deposits from the public and that carries on the business of lending money on the security of real property or immovables or investing in mortgages on real property or hypothecs on immovables.
(2) Subsection (1) applies in respect of payments made after 2023.
90 Paragraph 211(6)(e) of the Act is amended by adding the following after subparagraph (xii):
(xii.1) to an official of
(A) the Department of Employment and Social Development or the Department of Health, solely for the purpose of the administration or enforcement of the Canadian Dental Care Plan established under the authority of the Department of Health Act in respect of dental service for individuals, or
(B) the Department of Health solely for the purpose of the formulation or evaluation of policy for that plan;
91 (1) The Act is amended by adding the following after section 251.1:
Marginal note:Penalty — electronic payment
251.11 Every person that fails to comply with subsection 163(2) is liable to a penalty equal to $100 for each such failure.
(2) Subsection (1) applies in respect of payments made after 2023.
92 Subsection 301(9.1) of the Act is replaced by the following:
Marginal note:Date electronic notice sent
(9.1) For the purposes of this Act, if a notice or other communication in respect of a person, other than a notice or other communication that refers to the business number of a person, is made available in electronic format such that it can be read or perceived by a person or a computer system or other similar device, the notice or other communication is presumed to be sent to the person and received by the person on the date that an electronic message is sent, to the electronic address most recently provided before that date by the person to the Minister for the purposes of this subsection, informing the person that a notice or other communication requiring the person’s immediate attention is available in the person’s secure electronic account. A notice or other communication is considered to be made available if it is posted by the Minister in the person’s secure electronic account and the person has authorized that notices or other communications may be made available in this manner and has not before that date revoked that authorization in a manner specified by the Minister.
Marginal note:Date electronic notice sent — business account
(9.2) For the purposes of this Act, a notice or other communication in respect of a person that is made available in electronic format such that it can be read or perceived by a person or computer system or other similar device and that refers to the business number of a person is presumed to be sent to the person and received by the person on the date that it is posted by the Minister in the secure electronic account in respect of the business number of the person, unless the person has requested, at least 30 days before that date, in a manner specified by the Minister, that such notices or other communications be sent by mail.
- Date modified: