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

Marginal note:R.S., c. 7 (2nd Supp.), s. 10(4)

• 73 (1) Paragraph 23(8)(c) of the Act is replaced by the following:

  • (c) diesel fuel for use in the generation of electricity, unless the diesel fuel is used in or by a vehicle, including a conveyance attached to the vehicle, of any mode of transportation.

• (2) Subsection (1) applies to diesel fuel delivered to a purchaser, or imported, after June 2016.

• (3) In respect of diesel fuel that is delivered to a purchaser, or imported, 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 used after June 2016 in the generation of electricity in or by a vehicle, including a conveyance attached to the vehicle, of any mode of transportation, 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 or aviation 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 diesel fuel or aviation 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.

Marginal note:2007, c. 29, s. 43(1)

• 74 (1) Paragraph 68.01(1)(b) of the Act is replaced by the following:

  • (b) to a purchaser who applies for the payment and who uses the diesel fuel to generate electricity, unless the diesel fuel is used in or by a vehicle, including a conveyance attached to the vehicle, of any mode of transportation.

• (2) Subsection (1) applies in respect of diesel fuel used after June 2016.

2002, c. 22Excise Act, 2001

• 75 (1) Subsection 211(6) of the Excise Act, 2001 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;

• (2) Paragraph 211(6)(e) of the Act is amended by adding the following after subparagraph (iv):

  • (iv.1) 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.2) 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,

• (3) Paragraph 211(6)(e) 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,

• (4) Paragraph 211(6)(e) 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;

• 76 (1) The Act is amended by adding the following after section 286:

  Marginal note:Over $10,000,000 — security

  • 286.1 (1) The Minister may, by sending a notice to a person, require security in a form satisfactory to the Minister and in an amount up to a specified amount that is the greater of $0 and the amount that is determined by the formula

    (A/2) – B – $10,000,000

    where

    A

    is the total of all amounts, each of which is

    • (a) an amount that the person has been assessed under this Act in respect of which a portion remains unpaid, or

    • (b) a penalty that the person is liable to pay under this Act in respect of which a portion remains unpaid; and

    B

    is the greater of $0 and the amount that is determined by the formula

    C – (D/2)

    where

    C

    is the total of all amounts that the person has paid against the amount determined for A in the first formula in this subsection, and

    D

    is the amount determined for A in the first formula in this subsection.

  • Marginal note:When security to be furnished

    (2) The security required under subsection (1) shall be furnished to the Minister no later than 60 days following the day on which the Minister required the security.

  • Marginal note:Types of security

    (3) The types of security acceptable for the purpose of subsection (1) are those types of security that are acceptable for the purpose of paragraph 23(3)(b).

  • Marginal note:Failure to comply

    (4) Despite subsections 286(1) to (7), the Minister may collect an amount equivalent to the amount of security that was required under subsection (1) if the security required under that subsection is not furnished to the Minister as set out in this section.

• (2) Subsection (1) applies to amounts that a person has been assessed, and penalties for which a person becomes liable, after the day on which this Act receives royal assent.

SOR/2003-115Regulations Respecting Excise Licences and Registrations

• 77 (1) Paragraph 5(1)(b) of the Regulations Respecting Excise Licences and Registrations is replaced by the following:

  • (b) in the case of a tobacco licence, be sufficient to ensure payment of the amount of duty referred to in paragraph 160(b) of the Act up to a maximum amount of $5 million.

• (2) Subsection (1) comes into force on the later of June 22, 2016 and the day on which this Act receives royal assent.

SOR/2003-288Stamping and Marking of Tobacco Products Regulations

• 78 (1) Subsection 4.1(2) of the Stamping and Marking of Tobacco Products Regulations is replaced by the following:

  • (2) Subject to subsection (3), if the amount referred to in paragraph (1)(a) is greater than $5 million, the amount of security for the purpose of subsection 25.1(3) of the Act is $5 million.

• (2) Subsection (1) comes into force on the later of June 22, 2016 and the day on which this Act receives royal assent.