Sales Tax Amendments Act, 2006 (S.C. 2007, c. 18)
Full Document:
Assented to 2007-06-22
118. (1) The portion of subsection 217(1) of the Act before paragraph (a) is replaced by the following:
Marginal note:Punishment for certain alcohol offences
217. (1) Every person who contravenes section 63 or 73, subsection 78(1) or 83(1) or section 90, 93.1, 93.2 or 96 is guilty of an offence and liable
(2) Subparagraph 217(2)(a)(iii) of the Act is replaced by the following:
(iii) $10 multiplied by the number of litres of specially denatured alcohol or a restricted formulation to which the offence relates, and
(3) Subparagraph 217(3)(a)(iii) of the Act is replaced by the following:
(iii) $20 multiplied by the number of litres of specially denatured alcohol or a restricted formulation to which the offence relates, and
119. The portion of subsection 218(1) of the Act before paragraph (a) is replaced by the following:
Marginal note:Punishment for more serious alcohol offences
218. (1) Every person who contravenes any of sections 67, 69 to 72, 75 or 88 or subsection 101(1) or (2) is guilty of an offence and liable
120. Paragraph 221(2)(a) of the Act is replaced by the following:
(a) to whom confidential information has been provided for a purpose pursuant to paragraph 211(6)(b), (d), (h), (l) or (m), or
121. Section 234 of the Act is replaced by the following:
Marginal note:Contravention of section 38, 40, 41, 49, 61, 62.1, 99, 149 or 151
234. Every person who contravenes section 38, 40, 41, 49, 61, 62.1, 99, 149 or 151 is liable to a penalty of not more than $25,000.
122. Subsection 236(1) of the Act is replaced by the following:
Marginal note:Diversion of black stock tobacco
236. (1) Every tobacco licensee or customs bonded warehouse licensee is liable to a penalty if manufactured tobacco on which duty was imposed under section 42 at a rate set out in paragraph 1(a), 2(a) or 3(a) of Schedule 1 is
(a) in the case of a tobacco licensee,
(i) delivered by the licensee other than to a duty free shop or customs bonded warehouse or to a person for use as ships’ stores in accordance with the Ships’ Stores Regulations, or
(ii) exported by the licensee other than for delivery to a foreign duty free shop or as foreign ships’ stores; or
(b) in the case of a customs bonded warehouse licensee, delivered by the licensee other than to a person for use as ships’ stores in accordance with the Ships’ Stores Regulations.
123. Subsection 237(1) of the Act is replaced by the following:
Marginal note:Diversion of non-duty-paid alcohol
237. (1) Every excise warehouse licensee is liable to a penalty equal to 200% of the duty imposed on packaged alcohol that was removed from the warehouse of the licensee for a purpose described in section 147 if the alcohol is not delivered, exported or provided, as the case may be, for that purpose.
Marginal note:2006, c. 4, s. 47(1)
124. Section 243 of the Act is replaced by the following:
Marginal note:Contravention of section 73, 74 or 90
243. (1) Unless section 239, 241, 242 or 243.1 or subsection (2) applies, every person who contravenes section 73, 74 or 90 is liable to a penalty equal to
(a) if the contravention relates to spirits, 200% of the duty that was imposed on the spirits; or
(b) if the contravention relates to wine, $1.24 per litre of that wine.
Marginal note:Contravention of section 73 or 90 by licensed user
(2) Every licensed user who exports, gives possession of or takes for use alcohol in contravention of section 73 or 90 is liable to a penalty equal to
(a) if the contravention relates to spirits, the duty that was imposed on the spirits; or
(b) if the contravention relates to wine, $0.62 per litre of that wine.
Marginal note:Contravention of section 76, 89 or 91
243.1 Every person who contravenes section 76, 89 or 91 is liable to a penalty equal to
(a) if the contravention relates to spirits, the duty that was imposed on the spirits; or
(b) if the contravention relates to wine, $0.62 per litre of that wine.
125. The Act is amended by adding the following after section 247:
Marginal note:Unauthorized possession, etc., of restricted formulation
247.1 Every person who contravenes section 93.1 or 93.2 is liable to a penalty of $10 per litre of restricted formulation to which the contravention relates.
126. (1) Section 255.1 of the Act, as enacted by subsection 121(1) of the Budget Implementation Act, 2006, chapter 4 of the Statutes of Canada, 2006, is replaced by the following:
Marginal note:Waiving or reducing failure to file penalty
255.1 The Minister may, on or before the day that is 10 calendar years after the end of a fiscal month of a person, or on application by the person on or before that day, waive or reduce any penalty payable by the person under section 251.1 in respect of a return for the fiscal month.
(2) Subsection (1) comes into force, or is deemed to have come into force, on April 1, 2007.
127. (1) Section 264 of the Act is replaced by the following:
Marginal note:Certain things not to be returned
264. Despite this Act, any alcohol, specially denatured alcohol, restricted formulation, raw leaf tobacco or tobacco product that is seized under section 260 must not be returned to the person from whom it was seized or any other person unless it was seized in error.
(2) Subsection (1) is deemed to have come into force on July 1, 2003.
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