Economic Action Plan 2014 Act, No. 2 (S.C. 2014, c. 39)
Full Document:
- HTMLFull Document: Economic Action Plan 2014 Act, No. 2 (Accessibility Buttons available) |
- PDFFull Document: Economic Action Plan 2014 Act, No. 2 [1843 KB]
Assented to 2014-12-16
PART 2AMENDMENTS TO THE EXCISE TAX ACT (GST/HST MEASURES) AND A RELATED TEXT
R.S., c. E-15Excise Tax Act
98. (1) Part V of Schedule VI to the Act is amended by adding the following after section 6.2:
6.3 A supply made to a non-resident person that is not registered under Subdivision d of Division V of Part IX of the Act of
(a) a service of refining a metal to produce a precious metal; or
(b) an assaying, gem removal or similar service supplied in conjunction with the service referred to in paragraph (a).
(2) Subsection (1) applies to
(a) any supply made after April 8, 2014; and
(b) any supply made on or before that day if the supplier did not, on or before that day, charge or collect an amount as or on account of tax under Part IX of the Act in respect of the supply.
(3) If, in determining the net tax of a person as reported in a return under Division V of Part IX of the Act filed on or before April 8, 2014 for a reporting period that ended after 2010, an amount was taken into account by the person as tax that became collectible by the person in respect of a supply and, by reason of the application of subsection (1), no tax was collectible by the person in respect of the supply, then
(a) for the purposes of section 261 of the Act, the amount is deemed to have been paid by the person; and
(b) subsections 261(2) and (3) of the Act do not apply to a rebate under section 261 of the Act in respect of the amount if the person files an application for the rebate before the later of the day that is one year after the day on which this Act receives royal assent and the day that is two years after the day on which the return was filed.
SOR/2001-171Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations
99. (1) Paragraph (a) of the definition “manager” in subsection 1(1) of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations is replaced by the following:
(a) in the case of a pension entity of a registered pension plan, the administrator, as defined in subsection 147.1(1) of the Income Tax Act, of the pension plan;
(a.1) in the case of a pension entity of a pooled registered pension plan, the PRPP administrator of the pension plan; and
(2) Subsection (1) is deemed to have come into force on December 14, 2012.
PART 32002, c. 22EXCISE ACT, 2001
100. (1) Section 181 of the Excise Act, 2001 is replaced by the following:
Marginal note:Refund of duty — destroyed tobacco products
181. (1) The Minister may refund to a tobacco licensee the duty paid on a tobacco product that is re-worked or destroyed by the tobacco licensee in accordance with section 41 if the licensee applies for the refund within two years after the tobacco product is re-worked or destroyed.
Marginal note:Refund of inventory tax — destroyed domestic cigarettes
(2) The Minister may refund to a tobacco licensee the tax imposed and payable under Part 3.1 on taxed cigarettes, as defined in section 58.1, if
(a) the licensee provides evidence satisfactory to the Minister that the cigarettes were manufactured in Canada, that they were re-worked or destroyed by the licensee in accordance with section 41 and that either
(i) the cigarettes were taxed cigarettes of the licensee and the tax was paid by the licensee, or
(ii) the cigarettes were taxed cigarettes of a particular person that is not the licensee, the tax was paid by that particular person and an amount equal to the tax was paid by the licensee to that particular person on account of that tax; and
(b) the licensee applies for the refund within two years after the taxed cigarettes are re-worked or destroyed.
Marginal note:Refund of inventory tax — destroyed imported cigarettes
(3) The Minister may refund to a particular person the tax imposed and payable under Part 3.1 on taxed cigarettes, as defined in section 58.1, if
(a) the particular person provides evidence satisfactory to the Minister that the cigarettes were imported by the particular person, that they were destroyed by the particular person in accordance with the Customs Act or the Customs Tariff and that either
(i) the cigarettes were taxed cigarettes of the particular person and the tax was paid by the particular person, or
(ii) the cigarettes were taxed cigarettes of another person that is not the particular person, the tax was paid by the other person and an amount equal to the tax was paid by the particular person to the other person on account of that tax; and
(b) the particular person applies for the refund within two years after the taxed cigarettes are destroyed.
(2) The portion of subsection 181(3) of the Act before paragraph (a), as enacted by subsection (1), is replaced by the following:
Marginal note:Refund of inventory tax — destroyed imported cigarettes
(3) The Minister may refund to a particular person the tax imposed and payable under Part 3.1 on taxed cigarettes, as defined in section 58.1, other than cigarettes in respect of which duty has been imposed under section 53, if
(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. 18, s. 110(1)
101. (1) Section 181.1 of the Act is replaced by the following:
Marginal note:Refund of duty — destroyed imported tobacco
181.1 (1) The Minister may refund to a duty free shop licensee the duty under section 53 that was paid on imported manufactured tobacco that is destroyed by the licensee in accordance with the Customs Act if the licensee applies for the refund within two years after the tobacco is destroyed.
Marginal note:Refund of inventory tax — destroyed imported cigarettes
(2) The Minister may refund to a duty free shop licensee the tax imposed and payable under Part 3.1 on taxed cigarettes, as defined in section 58.1, of the licensee in respect of which duty has been imposed under section 53, if
(a) the licensee provides evidence satisfactory to the Minister that
(i) the cigarettes were taxed cigarettes of the licensee and the tax was paid by the licensee, and
(ii) the cigarettes were destroyed by the licensee in accordance with the Customs Act; and
(b) the licensee applies for the refund within two years after the cigarettes are destroyed.
(2) Subsection (1) comes into force on December 1, 2019.
PART 4VARIOUS MEASURES
Division 1Intellectual Property
R.S., c. I-9Industrial Design Act
Amendments to the Act
102. Section 2 of the Industrial Design Act is amended by adding the following in alphabetical order:
“Convention”
« Convention »
“Convention” means the Convention of the Union of Paris made on March 20, 1883, including any amendments and revisions made from time to time to which Canada is a party;
“country of the Union”
« pays de l’Union »
“country of the Union” means
(a) a country that is a member of the Union for the Protection of Industrial Property constituted under the Convention, or
(b) a member of the World Trade Organization as defined in subsection 2(1) of the World Trade Organization Agreement Implementation Act;
Marginal note:1992, c. 1, s. 79
103. Section 3 of the Act is replaced by the following:
Marginal note:Register
3. (1) The Minister shall cause to be kept a register called the Register of Industrial Designs, which shall contain the prescribed information and statements in respect of designs that are registered under this Act.
Marginal note:Evidence
(2) The Register of Industrial Designs is evidence of its contents, and a copy of an entry in the Register is evidence of the particulars of the entry if the copy is certified as a true copy by the Minister, by the Commissioner of Patents or by an officer, clerk or employee of the Commissioner’s office.
Marginal note:Admissibility
(3) A copy appearing to have been certified under subsection (2) is admissible in evidence in any court.
Marginal note:1993, c. 15, s. 13
104. (1) Subsection 4(1) of the Act is replaced by the following:
Marginal note:Application to register design
4. (1) The proprietor of a design, whether the first proprietor or a subsequent proprietor, may apply to register the design by paying the prescribed fees and filing with the Minister an application that contains
(a) the name of the finished article in respect of which the design is to be registered;
(b) a representation of the design that complies with any prescribed requirements; and
(c) any prescribed information or statement.
(2) Section 4 of the Act is amended by adding the following after subsection (2):
Marginal note:Filing date
(3) The filing date of an application in Canada is the date on which the Minister receives the prescribed documents, information and statements or, if they are received on different dates, the latest of those dates.
Marginal note:R.S., c. 10 (4th Supp.), s. 21; 1992, c. 1, s. 81 and s. 143(1) (Sch. VI, item 16(E)); 1993, c. 15, ss. 13, 15 and 16; 1993, c. 44, s. 162
105. Sections 5 to 9 of the Act are replaced by the following:
Marginal note:Examination of application for registration
5. The Minister shall examine, in accordance with the regulations, each application for the registration of a design.
Marginal note:Refusal of application
6. (1) The Minister shall refuse an application for the registration of a design and notify the applicant of the refusal if the Minister is satisfied that the design is not registrable.
Marginal note:Registration of design
(2) If the Minister is not so satisfied, the Minister shall register the design and notify the applicant of the registration.
Marginal note:Registrable design
7. A design is registrable if
(a) the application is filed in accordance with this Act;
(b) the design is novel, within the meaning of section 8.2;
(c) the design was created by the applicant or the applicant’s predecessor in title;
(d) the design does not consist only of features that are dictated solely by a utilitarian function of the finished article; and
(e) the design is not contrary to public morality or order.
Marginal note:Priority date
8. (1) The priority date of a design in an application for the registration of a design (in this section and section 8.1 referred to as the “pending application”) is the filing date of the application, unless
(a) the pending application is filed by a person
(i) who, on the filing date of the pending application, is a citizen or national of, or is domiciled in, a country of the Union or has a real and effective industrial or commercial establishment in a country of the Union, and
(ii) who has, or whose predecessor in title has, previously regularly filed an application for the registration of a design disclosing the same design in or for a country of the Union;
(b) the filing date of the pending application is within six months after the filing date of the previously regularly filed application; and
(c) the applicant has made a request for priority in respect of the pending application on the basis of the previously regularly filed application.
Marginal note:Filing date of previously regularly filed application
(2) In the circumstances set out in paragraphs (1)(a) to (c), the priority date of the design is the filing date of the previously regularly filed application.
Marginal note:Request for priority
8.1 (1) For the purposes of section 8, an applicant for the registration of a design may submit to the Minister a request for priority in respect of the pending application on the basis of one or more previously regularly filed applications.
Marginal note:Requirements
(2) The request for priority shall be made in accordance with the regulations, and the applicant shall submit to the Minister the filing date, the name of the country or office of filing and the number of each previously regularly filed application on which that request is based.
Marginal note:Request deemed never filed
(3) A request for priority is deemed never to have been filed if the request is not made in accordance with the regulations or if the applicant does not submit the information, other than the number of each previously regularly filed application, that is required under subsection (2).
Marginal note:Withdrawal of request
(4) An applicant may, in accordance with the regulations, withdraw a request for priority, either entirely or with respect to one or more previously regularly filed applications.
Marginal note:Multiple previously regularly filed applications
(5) If more than one application has been previously regularly filed either in or for the same country or in or for different countries,
(a) paragraph 8(1)(b) shall be applied using the earliest filing date of the previously regularly filed applications; and
(b) subsection 8(2) shall be applied using the earliest filing date of the previously regularly filed applications on which the request for priority is based.
Marginal note:Previously regularly filed application deemed never filed
(6) For the purposes of section 8, a previously regularly filed application shall be deemed never to have been filed if
(a) on the filing date of the pending application, more than six months have elapsed since the filing date of the previously regularly filed application;
(b) before the filing date of the pending application, another application for the registration of a design, disclosing the design in the pending application applied to the same finished article,
(i) is filed by the person who filed the previously regularly filed application or by that person’s successor in title or predecessor in title, and
(ii) is filed in or for the country where the previously regularly filed application was filed; and
(c) on the filing date of the other application referred to in paragraph (b) or, if there is more than one such other application, on the earliest of their filing dates, the previously regularly filed application
(i) has been withdrawn, abandoned or refused without having been made available to the public and without leaving any rights outstanding, and
(ii) has not served as a basis for a request for priority in any country, including Canada.
Marginal note:Novel design
8.2 (1) A design in an application for the registration of a design is novel if the same design, or a design not differing substantially from it, applied to a finished article that is the same as or analogous to the finished article in respect of which the design is to be registered,
(a) has not been disclosed, more than 12 months before the priority date of the design in the application, in such a manner that it became available to the public in Canada or elsewhere, by
(i) the person who filed the application,
(ii) that person’s predecessor in title, or
(iii) a person who obtained knowledge of the design in the application, directly or indirectly, from the person who filed the application or their predecessor in title;
(b) has not been disclosed by any other person, before the priority date referred to in paragraph (a), in such a manner that it became available to the public in Canada or elsewhere; and
(c) subject to the regulations, has not been disclosed in an application filed in Canada for the registration of a design whose priority date is before the priority date referred to in paragraph (a).
Marginal note:Application deemed never filed
(2) For the purposes of paragraph (1)(c), an application referred to in that paragraph is deemed never to have been filed if it is withdrawn before the earlier of the date on which it is made available to the public under section 8.3 and the date on which a design in it is registered.
Marginal note:Application and documents made available to public
8.3 (1) The Minister shall make available to the public, on the prescribed date, an application for the registration of a design and all documents in the Minister’s possession relating to the application and to the design’s registration.
Marginal note:Non-disclosure
(2) Except with the approval of the applicant or the registered proprietor, the Minister shall, before the prescribed date referred to in subsection (1), refuse to disclose the application for the registration of the design and any information or document relating to the application or to the design’s registration.
Marginal note:Limitation
(3) The prescribed date referred to in subsection (1) may not be later than the later of the date of registration of the design and 30 months after the filing date of the application for registration or, if a request for priority is made in respect of the application, than the earliest filing date of a previously regularly filed application on which the request for priority is based.
Marginal note:Withdrawal of request
(4) If a request for priority is withdrawn on or before the prescribed date, it shall, for the purposes of subsection (3) and to the extent that it is withdrawn, be deemed never to have been made.
Marginal note:Withdrawn applications
(5) If an application for the registration of a design is withdrawn in accordance with the regulations on or before the prescribed date, the Minister shall not make the application and documents referred to in subsection (1) available to the public and shall refuse to disclose the application and documents, as well as any information relating to them.
Marginal note:Prescribed date
(6) A prescribed date referred to in subsection (4) or (5) is to be no later than the prescribed date referred to in subsection (1).
Exclusive Right
Marginal note:Exclusive right
9. The registration of a design, unless shown to be invalid, gives to the proprietor an exclusive right in relation to the design.
- Date modified: