Economic Action Plan 2014 Act, No. 1 (S.C. 2014, c. 20)

Assented to 2014-06-19

Marginal note:2007, c. 18, s. 122
  •  (1) Section 236 of the Act is repealed.

  • (2) Subsection (1) is deemed to have come into force on February 12, 2014.

Marginal note:2007, c. 35, s. 203(1); 2008, c. 28, s. 62; 2013, c. 33, s. 55
  •  (1) Paragraphs 240(a) to (c) of the Act are replaced by the following:

    • (a) $0.40 per cigarette that was removed in contravention of that subsection,

    • (b) $0.40 per tobacco stick that was removed in contravention of that subsection, and

    • (c) $502.19 per kilogram of manufactured tobacco, other than cigarettes and tobacco sticks, that was removed in contravention of that subsection.

  • (2) Paragraphs 240(a) to (c) of the Act are replaced by the following:

    • (a) in the case of cigarettes, the number of cigarettes that were removed in contravention of that subsection multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula

      (A/5 + B) × 2

      where

      A 
      is the rate of duty set out in section 1 of Schedule 1 that applied at the time the cigarettes were removed, and
      B 
      is the rate of duty set out in paragraph 4(a) of Schedule 3 that applied at the time the cigarettes were removed,
    • (b) in the case of tobacco sticks, the number of tobacco sticks that were removed in contravention of that subsection multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula

      (C + D) × 2

      where

      C 
      is the rate of duty set out in section 2 of Schedule 1 that applied at the time the tobacco sticks were removed, and
      D 
      is the rate of duty set out in paragraph 4(b) of Schedule 3 that applied at the time the tobacco sticks were removed, and
    • (c) in the case of manufactured tobacco other than cigarettes and tobacco sticks, the number of kilograms of manufactured tobacco that were removed in contravention of that subsection multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula

      (E + F) × 40

      where

      E 
      is the rate of duty set out in section 3 of Schedule 1 that applied at the time the manufactured tobacco was removed, and
      F 
      is the rate of duty set out in paragraph 4(c) of Schedule 3 that applied at the time the manufactured tobacco was removed.
  • (3) Subsection (2) comes into force on December 1, 2019.

Marginal note:2003, c. 15, s. 47(1); 2007, c. 35, ss. 204(1) and 207(1); 2008, c. 28, ss. 63(1) and (2); 2013, c. 33, ss. 56(1) and (2)
  •  (1) The portion of Schedule 1 to the Act before section 5 is replaced by the following:

    SCHEDULE 1(Sections 42, 43.1 and 58.2)RATES OF DUTY ON TOBACCO PRODUCTS

    • 1. Cigarettes: for each five cigarettes or fraction of five cigarettes contained in any package,

      • (a) $0.52575; or

      • (b) if the rate referred to in paragraph (a) has been adjusted under subsection 43.1(2), the adjusted rate.

    • 2. Tobacco sticks: per stick,

      • (a) $0.10515; or

      • (b) if the rate referred to in paragraph (a) has been adjusted under subsection 43.1(2), the adjusted rate.

    • 3. Manufactured tobacco other than cigarettes and tobacco sticks: per 50 grams or fraction of 50 grams contained in any package,

      • (a) $6.57188; or

      • (b) if the rate referred to in paragraph (a) has been adjusted under subsection 43.1(2), the adjusted rate.

    • 4. Cigars: per 1,000 cigars,

      • (a) $22.88559; or

      • (b) if the rate referred to in paragraph (a) has been adjusted under subsection 43.1(2), the adjusted rate.

  • (2) Schedule 1 to the Act is amended by replacing the references after the heading “SCHEDULE 1” with the following:

    (Sections 42, 43.1 and 58.2, subsections 216(2) and (3) and section 240)

  • (3) Subsection (1) is deemed to have come into force on February 12, 2014.

  • (4) Subsection (2) comes into force on December 1, 2019.

Marginal note:2007, c. 35, ss. 208(1) and (2)
  •  (1) Schedule 2 to the Act is replaced by the following:

    SCHEDULE 2(Sections 43 and 43.1)ADDITIONAL DUTY ON CIGARS

    Cigars: per cigar, the greater of

    • (a) either

      • (i) $0.08226, or

      • (ii) if the rate referred to in subparagraph (i) has been adjusted under subsection 43.1(2), the adjusted rate; and

    • (b) the amount obtained by multiplying the sale price, in the case of cigars manufactured in Canada, or the duty-paid value, in the case of imported cigars, by the following percentage:

      • (i) if the rate referred to in subparagraph (a)(i) has not been adjusted under subsection 43.1(2), 82%, or

      • (ii) if the rate referred to in subparagraph (a)(i) has been adjusted under subsection 43.1(2), the amount, rounded to the nearest whole number, or, if the amount is equidistant from two consecutive whole numbers, to the higher whole number, expressed as a percentage, determined by the formula

        A × 1000

        where

        A 
        is the adjusted rate referred to in subparagraph (a)(ii), as if that rate were not expressed in dollars.
  • (2) Schedule 2 to the Act is amended by replacing the references after the heading “SCHEDULE 2” with the following:

    (Sections 43 and 43.1 and subsections 216(2) and (3))

  • (3) Subsection (1) is deemed to have come into force on February 12, 2014.

  • (4) Subsection (2) comes into force on December 1, 2019.

Marginal note:2003, c. 15, ss. 51 to 53; 2008, c. 28, ss. 65(1), 66(1) and 67(1); 2013, c. 33, ss. 57(1), 58(1) and 59(1)
  •  (1) The portion of Schedule 3 to the Act before section 4 is replaced by the following:

    SCHEDULE 3(Sections 53, 54, 56 and 58.2)RATES OF SPECIAL DUTIES ON CERTAIN MANUFACTURED TOBACCO

    • 1. Special duty on imported manufactured tobacco:

      • (a) in dollars per cigarette, the rate determined by the formula, rounded to the nearest one-hundred-thousandth, or, if the rate is equidistant from two consecutive one-hundred-thousandths, to the higher one-hundred-thousandth,

        A/5

        where

        A 
        is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes;
      • (b) in dollars per tobacco stick, the rate of duty applicable under section 2 of Schedule 1 per tobacco stick; and

      • (c) in dollars per 50 grams, or fraction of 50 grams, contained in any package of manufactured tobacco other than cigarettes or tobacco sticks, the rate of duty applicable under section 3 of Schedule 1 per 50 grams.

    • 2. Special duty on traveller’s tobacco:

      • (a) in dollars per cigarette, the rate determined by the formula, rounded to the nearest one-hundred-thousandth, or, if the rate is equidistant from two consecutive one-hundred-thousandths, to the higher one-hundred-thousandth,

        A/5

        where

        A 
        is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes;
      • (b) in dollars per tobacco stick, the rate of duty applicable under section 2 of Schedule 1 per tobacco stick; and

      • (c) in dollars per 50 grams, or fraction of 50 grams, contained in any package of manufactured tobacco other than cigarettes or tobacco sticks, the rate of duty applicable under section 3 of Schedule 1 per 50 grams.

    • 3. Special duty on unstamped tobacco products:

      • (a) in dollars per cigarette, the rate determined by the formula, rounded to the nearest one-hundred-thousandth, or, if the rate is equidistant from two consecutive one-hundred-thousandths, to the higher one-hundred-thousandth,

        A/5

        where

        A 
        is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes;
      • (b) in dollars per tobacco stick, the rate of duty applicable under section 2 of Schedule 1 per tobacco stick; and

      • (c) in dollars per kilogram of tobacco products other than cigarettes or tobacco sticks, the rate determined by the formula, rounded to the nearest one-hundred-thousandth, or, if the rate is equidistant from two consecutive one-hundred-thousandths, to the higher one-hundred-thousandth,

        A × 20

        where

        A 
        is the rate of duty applicable under section 3 of Schedule 1 per 50 grams of manufactured tobacco.
  • (2) Schedule 3 to the Act is amended by replacing the references after the heading “SCHEDULE 3” with the following:

    (Sections 53, 54, 56, 58.2 and 240)

  • (3) Subsection (1) is deemed to have come into force on February 12, 2014.

  • (4) Subsection (2) comes into force on December 1, 2019.

Application

 For the purposes of applying the provisions of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount is to be determined and interest is to be computed on it as though paragraphs 1(a), 2(a), 3(a) and 4(a) of Schedule 1 of the Excise Act, 2001, as enacted by section 79, subparagraphs (a)(i) and (b)(i) of Schedule 2 of that Act, as enacted by section 80, and section 81 had come into force on February 12, 2014.

 
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