Sales Tax Amendments Act, 2006 (S.C. 2007, c. 18)

• 145. (1) Section 11 of the Act is amended by adding the following after subsection (1):

  • Marginal note:Exceptions

    (1.1) No charge is payable in respect of an air transportation service that is acquired

    • (a) by a person for the purpose of re-selling the service, if the person sells the service to another person before April 1, 2002 and makes full and final payment to the air carrier in respect of the service before May 1, 2002; or

    • (b) by a registered charity from an air carrier for no consideration, if the service is donated by the charity to an individual for no consideration and in pursuit of its charitable purposes.

• (2) Subsection (1) is deemed to have come into force on April 1, 2002.

• 146. (1) Subsection 30(1) of the Act, as enacted by subsection 102(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 interest

  • 30. (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 interest payable by the person under this Act on an amount that is required to be paid by the person under this Act in respect of the fiscal month.

• (2) Subsection (1) comes into force, or is deemed to have come into force, on April 1, 2007.

• 147. (1) Subsection 44(3) of the Act is replaced by the following:

  • Marginal note:How application made

    (3) An application must be made by delivering or mailing, to the Chief of Appeals in a Tax Services Office of the Agency, the application accompanied by a copy of the notice of objection.

• (2) Subsection 44(4) of the French version of the Act is replaced by the following:

  • Marginal note:Demande non conforme

    (4) Le ministre peut recevoir la demande qui n’a pas été faite en conformité avec le paragraphe (3).

• (3) Subparagraph 44(7)(b)(i) of the Act is replaced by the following:

  • (i) within the time limited under this Act for objecting, the person

    • (A) was unable to act or to give a mandate to act in their name, or

    • (B) had a bona fide intention to object to the assessment,

148. Subparagraph 45(6)(b)(i) of the Act is replaced by the following:

149. Subparagraph 47(5)(b)(i) of the Act is replaced by the following:

• 150. (1) Subsection 52(6) of the Act is replaced by the following:

  • Marginal note:Appeal

    (6) If a question set out in an application is determined by the Tax Court, the Minister or any of the persons who have been served with a copy of the application and who are named in an order of the Court under subsection (4) may, in accordance with the provisions of this Act, the Tax Court of Canada Act or the Federal Courts Act, as they relate to appeals from or applications for judicial review of decisions of the Tax Court, appeal from the determination.

• (2) Subsection (1) is deemed to have come into force on July 2, 2003.

• 151. (1) Subsection 55(1) of the Act, as enacted by subsection 107(1) of the Budget Implementation Act, 2006, chapter 4 of the Statutes of Canada, 2006, is replaced by the following:

  Marginal note:Waiving or cancelling penalties

  • 55. (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 cancel any penalty payable by the person under section 53 in respect of the fiscal month.

• (2) Subsection (1) comes into force, or is deemed to have come into force, on April 1, 2007.

152. Section 84 of the Act is amended by adding the following after subsection (1):

153. The schedule to the Act is amended by replacing the reference “(Section 2)” after the heading “SCHEDULE” with the reference “(Section 2 and subsection 84(1.1))”.

• 154. (1) The schedule to the Act is amended by striking out the following under the heading “Quebec”:

  La Grande-3

  La Grande-4

• (2) Subsection (1) is deemed to have come into force on December 23, 2004.

155. The schedule to the Act is amended by adding the following in alphabetical order under the heading “Quebec”:

156. The schedule to the Act is amended by adding the following in alphabetical order under the heading “Alberta”: