Fall Economic Statement Implementation Act, 2023 (S.C. 2024, c. 15)

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

  • (xi) section 74 or 76 of the Digital Services Tax Act; and

• (2) Subsection (1) comes into force on the same day as subsection 96(1) of this Act.

• 111 (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, section 45 of the Underused Housing Tax Act, section 105 of the Select Luxury Items Tax Act or section 80 of the Digital Services 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 on the same day as subsection 96(1) of this Act.

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

  • Marginal note:Provisions applicable to determination of a question

    (2) If an application has been made under section 311 of the Excise Tax Act, section 52 of the Air Travellers Security Charge Act, section 205 of the Excise Act, 2001, section 63 of the Softwood Lumber Products Export Charge Act, 2006, section 122 of the Greenhouse Gas Pollution Pricing Act, section 46 of the Underused Housing Tax Act, section 106 of the Select Luxury Items Tax Act or section 81 of the Digital Services Tax Act for the determination of a question, the application or determination of the question must, subject to section 18.33, be determined in accordance with sections 17.1, 17.2 and 17.4 to 17.8, with any modifications that the circumstances require.

• (2) Subsection (1) comes into force on the same day as subsection 96(1) of this Act.

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

• 113 (1) The description of B in paragraph 97.29(1)(a) of the Customs Act is replaced by the following:

  B

  is the amount, if any, by which the amount assessed the transferee under subsection 325(2) of the Excise Tax Act, subsection 160(2) of the Income Tax Act and subsection 297(3) of the Excise Act, 2001 in respect of the property exceeds the amount paid by the transferor in respect of the amount so assessed, and

• (2) Subsection (1) comes into force on the same day as subsection 96(1) of this Act.

R.S., c. 1 (5th Supp.)Income Tax Act

• 114 (1) Paragraph 18(1)(t) of the Income Tax Act is amended by striking out “or” at the end of subparagraph (iv), by adding “or” at the end of subparagraph (v) and by adding the following after subparagraph (v):

  • (vi) as interest under the Digital Services Tax Act;

• (2) Subsection (1) comes into force on the same day as subsection 96(1) of this Act.

• 115 (1) Subsection 164(2.01) of the Act is replaced by the following:

  • Marginal note:Withholding of refunds

    (2.01) The Minister shall not, in respect of a taxpayer, refund, repay, apply to other debts or set-off amounts under this Act at any time unless all returns of which the Minister has knowledge and that are required to be filed by the taxpayer at or before that time under this Act, the Excise Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Underused Housing Tax Act, the Select Luxury Items Tax Act and the Digital Services Tax Act have been filed with the Minister.

• (2) Subsection (1) comes into force on the same day as subsection 96(1) of this Act.

• 116 (1) The portion of subsection 221.2(2) of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Re-appropriation of amounts

    (2) If a particular amount was appropriated to an amount (in this section referred to as the “debt”) that is or may become payable by a person under this Act, the Excise Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Underused Housing Tax Act, the Select Luxury Items Tax Act or the Digital Services Tax Act, the Minister may, on application by the person, appropriate the particular amount, or a part of it, to another amount that is or may become payable under any of those Acts and, for the purposes of any of those Acts,

• (2) Subsection (1) comes into force on the same day as subsection 96(1) of this Act.

1999, c. 17; 2005, c. 38, s. 35Canada Revenue Agency Act

• 117 (1) Paragraph (a) of the definition program legislation in section 2 of the Canada Revenue Agency Act is amended by striking out “and” at the end of subparagraph (ix), by replacing “or” at the end of subparagraph (x) with “and” and by adding the following after subparagraph (x):

  • (xi) the Digital Services Tax Act; or

• (2) Subsection (1) comes into force on the same day as subsection 96(1) of this Act.

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

• 118 (1) Subsection 40(4) of the Air Travellers Security Charge Act is replaced by the following:

  • Marginal note:Restriction

    (4) A refund shall not be paid 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 this Act, the Excise Tax Act, the Income Tax Act, the Excise Act, 2001, the Underused Housing Tax Act, the Select Luxury Items Tax Act and the Digital Services Tax Act.

• (2) Subsection (1) comes into force on the same day as subsection 96(1) of this Act.

2002, c. 22Excise Act, 2001

• 119 (1) Paragraph 188(6)(a) of the Excise Act, 2001 is replaced by the following:

  • (a) the Minister under this Act, the Excise Act, the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act, the Underused Housing Tax Act, the Select Luxury Items Tax Act and the Digital Services Tax Act; or

• (2) Clause 188(7)(b)(ii)(A) of the Act is replaced by the following:

  • (A) the Minister under this Act, the Excise Act, the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act, the Underused Housing Tax Act, the Select Luxury Items Tax Act and the Digital Services Tax Act, or

• (3) Subsections (1) and (2) come into force on the same day as subsection 96(1) of this Act.

• 120 (1) Subsection 189(4) of the Act is replaced by the following:

  • Marginal note:Restriction

    (4) A refund shall not be paid until the person has filed with the Minister or the Minister of Public Safety and Emergency Preparedness all returns and other records of which the Minister has knowledge and that are required to be filed under this Act, the Excise Act, the Excise Tax Act, the Customs Act, the Income Tax Act, the Air Travellers Security Charge Act, the Underused Housing Tax Act, the Select Luxury Items Tax Act and the Digital Services Tax Act.

• (2) Subsection (1) comes into force on the same day as subsection 96(1) of this Act.

• 121 (1) The description of B in paragraph 297(1)(d) of the Act is replaced by the following:

  B

  is the amount, if any, by which the total of all amounts, if any, the transferee was assessed under subsection 325(2) of the Excise Tax Act or subsection 160(2) of the Income Tax Act in respect of the property exceeds the amount paid by the transferor in respect of the amounts so assessed, and

• (2) Subsection (1) comes into force on the same day as subsection 96(1) of this Act.

2022, c. 5, s. 10Underused Housing Tax Act

• 122 (1) Section 34 of the Underused Housing Tax Act is replaced by the following:

  Marginal note:Restriction on payment by Minister

  34 An amount under section 33 is not to be paid to a person by the Minister 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 Excise Tax Act, the Income Tax Act, the Excise Act, 2001, the Air Travellers Security Charge Act, Part 1 of the Greenhouse Gas Pollution Pricing Act, the Select Luxury Items Tax Act and the Digital Services Tax Act have been filed with the Minister.

• (2) Subsection (1) comes into force on the same day as subsection 96(1) of this Act.

2022, c. 10, s. 135Select Luxury Items Tax Act

• 123 (1) Section 45 of the Select Luxury Items Tax Act is replaced by the following:

  Marginal note:Restriction on rebate

  45 A rebate under this Subdivision is not to 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 Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, Part 1 of the Greenhouse Gas Pollution Pricing Act, the Underused Housing Tax Act and the Digital Services Tax Act have been filed with the Minister.

• (2) Subsection (1) comes into force on the same day as subsection 96(1) of this Act.

• 124 (1) Section 48 of the Act is replaced by the following:

  Marginal note:Restriction — bankruptcy

  48 If a trustee is appointed under the Bankruptcy and Insolvency Act to act in the administration of the estate or succession of a bankrupt, a rebate under this Division that the bankrupt was entitled to claim before the appointment must not be paid after the appointment unless all returns required to be filed in respect of the bankrupt under this Act, the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, Part 1 of the Greenhouse Gas Pollution Pricing Act, the Underused Housing Tax Act and the Digital Services Tax Act in respect of periods ending before the appointment have been filed and all amounts required under this Act, the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, Part 1 of the Greenhouse Gas Pollution Pricing Act, the Underused Housing Tax Act and the Digital Services Tax Act to be paid by the bankrupt in respect of those periods have been paid.

• (2) Subsection (1) comes into force on the same day as subsection 96(1) of this Act.

• 125 (1) The portion of subsection 53(3) of the Act before the formula is replaced by the following:

  • Marginal note:Failure to comply

    (3) If, at any time, a person referred to in subsection (1) or (2) fails to give or maintain security in an amount satisfactory to the Minister, the Minister may retain as security, out of any amount that may be or may become payable to the person under this Act, the Excise Tax Act, the Excise Act, 2001, Part 1 of the Greenhouse Gas Pollution Pricing Act, the Underused Housing Tax Act or the Digital Services Tax Act, an amount not exceeding the amount determined by the formula

• (2) Subsection (1) comes into force on the same day as subsection 96(1) of this Act.

• 126 (1) Subsection 57(6) of the Act is replaced by the following:

  • Marginal note:Restriction — rebate of net tax

    (6) A rebate under subsection (4) is not to 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 Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, Part 1 of the Greenhouse Gas Pollution Pricing Act, the Underused Housing Tax Act and the Digital Services Tax Act have been filed with the Minister.

• (2) Subsection (1) comes into force on the same day as subsection 96(1) of this Act.