Budget Implementation Act, 2017, No. 1 (S.C. 2017, c. 20)
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Assented to 2017-06-22
PART 3Amendments to the Excise Act, the Excise Act, 2001 and the Economic Action Plan 2014 Act, No. 1 (continued)
2002, c. 22Excise Act, 2001 (continued)
57 (1) Paragraph 243.1(b) of the Act is replaced by the following:
(b) if the contravention relates to wine, $0.63 per litre of that wine.
(2) Paragraph 243.1(b) of the Act, as enacted by subsection (1), is replaced by the following:
(b) if the contravention relates to wine, the number of litres of that wine multiplied by the rate of duty applicable to a litre of wine under paragraph (c) of Schedule 6 at the time the offence was committed.
(3) Subsection (2) comes into force on April 1, 2018.
58 (1) Paragraph 1(a) of Schedule 1 to the Act is replaced by the following:
(a) $0.53900; or
(2) Subsection (1) is deemed to have come into force on March 23, 2017.
59 (1) Paragraph 2(a) of Schedule 1 to the Act is replaced by the following:
(a) $0.10780; or
(2) Subsection (1) is deemed to have come into force on March 23, 2017.
60 (1) Paragraph 3(a) of Schedule 1 to the Act is replaced by the following:
(a) $6.73750; or
(2) Subsection (1) is deemed to have come into force on March 23, 2017.
61 (1) Paragraph 4(a) of Schedule 1 to the Act is replaced by the following:
(a) $23.46235; or
(2) Subsection (1) is deemed to have come into force on March 23, 2017.
62 (1) Subparagraph (a)(i) of Schedule 2 to the Act is replaced by the following:
(i) $0.08434, or
(2) Subsection (1) is deemed to have come into force on March 23, 2017.
63 (1) Subparagraph (b)(i) of Schedule 2 to the Act is replaced by the following:
(i) if the rate referred to in subparagraph (a)(i) has not been adjusted under subsection 43.1(2), 84%, or
(2) Subsection (1) is deemed to have come into force on March 23, 2017.
64 (1) Schedule 4 to the Act is replaced by the following:
SCHEDULE 4(Sections 122, 123, 123.1 and 159.1)Rates of Duty on Spirits
1 Spirits: per litre of absolute ethyl alcohol contained in the spirits,
(a) $11.930; or
(b) if the rate referred to in paragraph (a) has been adjusted under subsection 123.1(2), the adjusted rate.
2 Spirits containing not more than 7% absolute ethyl alcohol by volume: per litre,
(a) $0.301; or
(b) if the rate referred to in paragraph (a) has been adjusted under subsection 123.1(2), the adjusted rate.
(2) Schedule 4 to the Act, as enacted by subsection (1), is amended by replacing the references after the heading “SCHEDULE 4” with the following:
(Sections 122, 123, 123.1, 159.1, 217 and 218)(3) Subsection (1) applies in respect of duties that become payable at a time that is after March 22, 2017.
(4) Subsection (2) comes into force on April 1, 2018.
65 (1) Schedule 6 to the Act is replaced by the following:
SCHEDULE 6(Sections 134, 135, 135.1 and 159.1)Rates of Duty on Wine
Wine:
(a) in the case of wine that contains not more than 1.2% of absolute ethyl alcohol by volume, per litre,
(i) $0.0209, or
(ii) if the rate referred to in subparagraph (i) has been adjusted under subsection 135.1(2), the adjusted rate;
(b) in the case of wine that contains more than 1.2% of absolute ethyl alcohol by volume but not more than 7% of absolute ethyl alcohol by volume, per litre,
(i) $0.301, or
(ii) if the rate referred to in subparagraph (i) has been adjusted under subsection 135.1(2), the adjusted rate; and
(c) in the case of wine that contains more than 7% of absolute ethyl alcohol by volume, per litre,
(i) $0.63, or
(ii) if the rate referred to in subparagraph (i) has been adjusted under subsection 135.1(2), the adjusted rate.
(2) Schedule 6 to the Act, as enacted by subsection (1), is amended by replacing the references after the heading “SCHEDULE 6” with the following:
(Sections 134, 135, 135.1, 159.1, 217, 218, 242, 243 and 243.1)(3) Subsection (1) applies in respect of duties that become payable at a time that is after March 22, 2017.
(4) Subsection (2) comes into force on April 1, 2018.
2014, c. 20Economic Action Plan 2014 Act, No. 1
66 (1) Subsection 69(3) of the Economic Action Plan 2014 Act, No. 1 is repealed.
(2) Subsection 69(5) of the Act is repealed.
Application
67 For the purposes of applying the provisions of the Customs Act and the Excise 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 sections 44 and 58 to 63 and subsections 64(1) and 65(1) had been assented to on March 23, 2017.
PART 4Various Measures
DIVISION 1R.S., c. S-15Special Import Measures Act
Amendments to the Act
68 (1) The definition margin of dumping in subsection 2(1) of the Special Import Measures Act is replaced by the following:
- margin of dumping
margin of dumping, in relation to any goods, means, subject to sections 30.2 and 30.3, the amount by which the normal value of the goods exceeds the export price of the goods; (marge de dumping)
(2) Paragraphs (a) and (b) of the definition order or finding in subsection 2(1) of the Act is replaced by the following:
(a) means an order or finding made by the Tribunal under section 43 or 44 that has not been rescinded under any of sections 76.01 to 76.1 and subsection 91(3) but, if the order or finding has been amended one or more times under any of section 75.3, subsections 75.4(8) and 75.6(7) and sections 76.01 to 76.1, as it was last amended, and
(b) includes, for the purposes of sections 3 to 6 and 76 to 76.1, an order or finding made by the Tribunal under subsection 91(3) that has not been rescinded under any of sections 76.01 to 76.1 but, if the order or finding has been amended one or more times under any of section 75.3, subsections 75.4(8) and 75.6(7) and sections 76.01 to 76.1, as it was last amended; (ordonnance ou conclusions)
(3) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:
- scope ruling
scope ruling means a ruling made under subsection 66(1) as to whether certain goods are subject to an order of the Governor in Council imposing a countervailing duty made under section 7, an order or finding of the Tribunal or an undertaking in respect of which an investigation has been suspended under subparagraph 50(a)(iii); (décision sur la portée)
69 Section 3 of the Act is amended by adding the following after subsection (1):
Marginal note:Duties — circumvention
(1.1) A duty shall be levied, collected and paid on all dumped and subsidized goods imported into Canada in respect of which the Tribunal has made an order — amending an order or finding, before the release of the goods — to the effect that the importation of goods of the same description constitutes circumvention, as follows:
(a) in the case of dumped goods, an anti-dumping duty in an amount that is equal to the margin of dumping of the imported goods; and
(b) in the case of subsidized goods, a countervailing duty in an amount that is equal to the amount of subsidy on the imported goods.
Marginal note:Duties — circumvention investigation
(1.2) A duty shall be levied, collected and paid on all dumped and subsidized goods imported into Canada, after the initiation of an anti-circumvention investigation under section 72, in respect of which the Tribunal has made an order — amending an order or finding after the release of the goods — to the effect that the importation of goods of the same description constitutes circumvention, as follows:
(a) in the case of dumped goods, an anti-dumping duty in an amount that is equal to the margin of dumping of the imported goods; and
(b) in the case of subsidized goods, a countervailing duty in an amount that is equal to the amount of subsidy on the imported goods.
70 Paragraph 6(c) of the Act is replaced by the following:
(c) in respect of which the President has made a specification under clause 41(1)(b)(ii)(C),
71 The portion of subsection 9.2(1) of the Act before paragraph (a) is replaced by the following:
Marginal note:Duty ceases if final determination set aside by court
9.2 (1) If duty is leviable, collectable and payable (in this section referred to as “payable”) under this Act under an order or finding of the Tribunal on goods imported into Canada, and proceedings are commenced in the Federal Court of Appeal by an application under section 96.1 to review and set aside the final determination of the President under paragraph 41(1)(b) on which the order or finding is based, duty continues, despite any order or decision that may be made or given in the course of the proceedings, to be so payable under the order or finding on imported goods of the same description as those goods during the course of the proceedings and after they are finally disposed of, unless the final disposition of the proceedings results in the final determination being set aside or being set aside in relation to particular goods, or the President recommencing the investigation and terminating it under paragraph 41(1)(a), in which case
72 The portion of subsection 9.21(1) of the Act before paragraph (a) is replaced by the following:
Marginal note:Duty ceases if investigation terminated after review
9.21 (1) If duty is leviable, collectable and payable (in this section referred to as “payable”) under this Act under an order or finding of the Tribunal on goods of a NAFTA country imported into Canada, and a review is requested under Part I.1 of the final determination of the President under paragraph 41(1)(b) on which the order or finding is based, duty continues, despite any order or decision that may be made or given in the course of proceedings under that Part, to be so payable under the order or finding on imported goods of the same description as those goods during the course of the proceedings and after they are finally disposed of, unless the final disposition of the proceedings results in the President recommencing the investigation and terminating it under paragraph 41(1)(a), in which case
73 The portion of section 9.3 of the Act before paragraph (a) is replaced by the following:
Marginal note:Duty ceases if investigation terminated after review
9.3 If duty is leviable, collectable and payable (in this section referred to as “payable”) under this Act under an order or finding of the Tribunal on goods of the United States imported into Canada, and a review is requested under Part II of the final determination of the President under paragraph 41(1)(b) on which the order or finding is based, duty continues, despite any order or decision that may be made or given in the course of proceedings under that Part, to be so payable under the order or finding on imported goods of the same description as those goods during the course of the proceedings and after they are finally disposed of, unless the final disposition of the proceedings results in the President recommencing the investigation and terminating it under paragraph 41(1)(a), in which case
74 (1) The portion of subsection 13.2(1) of the Act before paragraph (a) is replaced by the following:
Marginal note:Request for review
13.2 (1) An exporter to Canada or producer of any goods to which an order or finding referred to in subsection 3(1) applies may request that the President review the normal value, export price or amount of subsidy in relation to those goods if the exporter or producer
(2) Subsections 13.2(2) and (3) of the Act are replaced by the following:
Marginal note:Request for review
(1.1) An exporter to Canada of any goods to which an order or finding referred to in subsection 3(1.1) or (1.2) applies may request that the President review the normal value, export price or amount of subsidy in relation to those goods if the exporter has not been requested to provide information in relation to those goods, or in relation to any goods that are of the same description as those goods for the purposes of this Act, for the purposes of determining their normal value, export price or amount of subsidy.
Marginal note:Form of request
(2) A request under subsection (1) or (1.1) shall be made in the prescribed manner and form and shall contain the prescribed information.
Marginal note:Review
(3) If the President receives a request under subsection (1), the President shall initiate a review, on an expedited basis, of the normal value, export price or amount of subsidy, as the case may be, and shall, on completion of the review, either confirm or amend the value, price or amount.
Marginal note:Review
(3.1) If the President receives a request under subsection (1.1), the President shall initiate a review of the normal value, export price or amount of subsidy in respect of goods to which an order or finding referred to in subsection 3(1.1) or (1.2) applies, as the case may be.
75 (1) Subsection 16(2) of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b):
(c) any sale of like goods for use in the country of export by the exporter to a purchaser if, in the opinion of the President, a particular market situation exists which does not permit a proper comparison with the sale of the goods to the importer in Canada.
(2) Section 16 of the Act is amended by adding the following after subsection (2):
Marginal note:Paragraph (2)(c)
(2.1) For the purposes of paragraph (2)(c), a particular market situation may be found to exist in respect of any goods of a particular exporter or of a particular country, as is appropriate in the circumstances.
76 Section 30.1 of the Act is repealed.
77 The portion of subsection 35(1) of the Act before paragraph (b) is replaced by the following:
Marginal note:Termination of investigation or inquiry
35 (1) The President shall act under subsection (2) and the Tribunal shall act under subsection (3) if, at any time before the President makes a preliminary determination under subsection 38(1) in respect of goods that are the subject of the investigation,
(a) the President is satisfied in respect of some or all of those goods that the actual and potential volume of goods of a country or countries is negligible; or
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