Budget Implementation Act, 2016, No. 1 (S.C. 2016, c. 7)

Marginal note:2010, c. 12, s. 62(1)

• 66 (1) Subparagraph 217.1(4)(b)(ii) of the Act is replaced by the following:

  • (ii) a permitted deduction of the qualifying taxpayer for the specified year or a preceding specified year of the qualifying taxpayer, other than a permitted deduction of the qualifying taxpayer that is included under paragraph (a) of the description of B in the definition external charge in section 217 in calculating an external charge of the qualifying taxpayer for the specified year or a preceding specified year of the qualifying taxpayer,

• (2) Subsection (1) applies to any specified year of a person that ends after November 16, 2005.

• 67 (1) Paragraph 295(5)(d) of the Act is amended by adding the following after subparagraph (iv.2):

  • (iv.3) to an official solely for the purpose of the administration or enforcement of the Canada Education Savings Act or a designated provincial program, as defined in subsection 146.1(1) of the Income Tax Act,

  • (iv.4) to an official solely for the purpose of the administration or enforcement of the Canada Disability Savings Act or a designated provincial program, as defined in subsection 146.4(1) of the Income Tax Act,

• (2) Paragraph 295(5)(d) of the Act is amended by adding the following after subparagraph (v):

  • (v.1) to an official of the Department of Employment and Social Development solely for the purpose of the administration or enforcement of a program established under the authority of the Department of Employment and Social Development Act in respect of children who are deceased or missing as a result of an offence, or a probable offence, under the Criminal Code,

• (3) Paragraph 295(5)(d) of the Act is amended by striking out “or” at the end of subparagraph (vii), by adding “or’’ at the end of subparagraph (viii) and by adding the following after subparagraph (viii):

  • (ix) to an official of the Agency solely for the purpose of the collection of amounts owing to Her Majesty in right of Canada or of a province under the Government Employees Compensation Act, the Canada Labour Code, the Merchant Seamen Compensation Act, the Canada Student Loans Act, the Canada Student Financial Assistance Act, the Postal Services Continuation Act, 1997, the Wage Earner Protection Program Act, the Apprentice Loans Act or a law of a province governing the granting of financial assistance to students at the post-secondary school level;

• (4) Subsection 295(5) of the Act is amended by adding the following after paragraph (d):

  • (d.1) provide confidential information, or allow the inspection of or access to confidential information, as the case may be, under, and solely for the purpose of, paragraph 33.1(a) of the Old Age Security Act;

• 68 (1) Section 1 of Part V.1 of Schedule V to the Act is amended by striking out “or” at the end of paragraph (n), by adding “or” at the end of paragraph (o) and by adding the following after paragraph (o):

  • (p) a service rendered to an individual for the purpose of enhancing or otherwise altering the individual’s physical appearance and not for medical or reconstructive purposes or a right entitling a person to the service.

• (2) Subsection (1) applies to any supply made after March 22, 2016.

Marginal note:1990, c. 45, s. 18

• 69 (1) Section 21 of Part II of Schedule VI to the Act is replaced by the following:

  • 21 A supply of an insulin infusion pump, insulin syringe, insulin pen or insulin pen needle.

• (2) Subsection (1) applies to

  • (a) any supply made after March 22, 2016; and

  • (b) any supply made on or before March 22, 2016 unless, on or before that day, an amount was charged, collected or remitted as or on account of tax under Part IX of the Act in respect of the supply.

• 70 (1) Part II of Schedule VI to the Act is amended by adding the following after section 25:

  • 25.1 A supply of an intermittent urinary catheter if the catheter is supplied on the written order of a specified professional for use by a consumer named in the order.

• (2) Subsection (1) applies to any supply made after March 22, 2016.

• 71 (1) Schedule VI to the Act is amended by adding the following after Part II:

  PART II.1
  Other Products

  • 1 A supply of a product that is marketed exclusively for feminine hygiene purposes and is a sanitary napkin, tampon, sanitary belt, menstrual cup or other similar product.

• (2) Subsection (1) applies to any supply made on or after July 1, 2015.

PART 3Amendments to the Excise Tax Act (Excise Measures), the Excise Act, 2001 and Other Related Texts

R.S., c. E-15Excise Tax Act

• 72 (1) Subsection 2(1) of the Excise Tax Act is amended by adding the following in alphabetical order:

  heating oil

  heating oil means any fuel oil that is consumed exclusively for providing heat to a home, building or similar structure and that is not consumed for generating heat in an industrial process, including any commercial process that involves removing moisture from a good; (huile à chauffage)

• (2) Subsection (1) comes into force, or is deemed to have come into force, on July 1, 2016.

• (3) In respect of fuel oil that is delivered to a purchaser or imported, as heating oil, before July 2016, in respect of which no tax was imposed, levied or collected under subsection 23(1) of the Act at the time of delivery or importation and that is not intended for use, or not used, after June 2016, as heating oil, within the meaning of that term if the definition heating oil in subsection 2(1) of the Act, as enacted by subsection (1), had been in force at the time of delivery or importation, subsection 23(9.1) of the Act is to be read as follows:

  • (9.1) Where fuel other than aviation gasoline has been purchased or imported for a use for which the tax imposed under this Part on diesel fuel was not payable before July 2016 and the purchaser or importer sells or appropriates the fuel after June 2016 for a purpose for which the fuel could not have been purchased or imported after June 2016 without payment of the tax imposed under this Part on the fuel, the tax imposed under this Part on the diesel fuel shall be payable by the person who sells or appropriates the fuel

    • (a) where the fuel is sold, at the time of delivery to the purchaser; and

    • (b) where the fuel is appropriated, at the time of that appropriation.

• (4) In respect of diesel fuel that is delivered to a purchaser after March 22, 2016 but before July 2016, subparagraphs 68.01(1)(a)(i) and (ii) of the Act are to be read as follows:

  • (i) to the vendor, if the vendor applies for the payment, the purchaser certifies that the diesel fuel is either for use exclusively, before July 2016, as heating oil, or for use exclusively, after June 2016, as heating oil, within the meaning of that term if the definition heating oil in subsection 2(1) of the Act, as enacted by subsection 72(1) of the Budget Implementation Act, 2016, No. 1, had been in force at the time of delivery and the vendor reasonably believes that the purchaser will use it exclusively as the purchaser has certified,

  • (ii) to the purchaser, if the purchaser applies for the payment, the purchaser uses, before July 2016, the diesel fuel as heating oil, or uses, after June 2016, the diesel fuel as heating oil, within the meaning of that term if the definition heating oil in subsection 2(1) of the Act, as enacted by subsection 72(1) of the Budget Implementation Act, 2016, No. 1, had been in force at the time of delivery and no application in respect of the diesel fuel can be made by the vendor under subparagraph (i); or