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Budget Implementation Act, 2017, No. 1 (S.C. 2017, c. 20)

Assented to 2017-06-22

  •  (1) Subparagraphs 216(2)(a)(i) to (iv) of the Act are replaced by the following:

    • (i) $0.22 multiplied by the number of cigarettes to which the offence relates,

    • (ii) $0.22 multiplied by the number of tobacco sticks to which the offence relates,

    • (iii) $0.27 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks to which the offence relates, and

    • (iv) $0.42 multiplied by the number of cigars to which the offence relates, and

  • (2) Subparagraphs 216(3)(a)(iii) and (iv) of the Act are replaced by the following:

    • (iii) $0.40 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks to which the offence relates, and

    • (iv) $0.84 multiplied by the number of cigars to which the offence relates, and

  •  (1) Subparagraphs 217(2)(a)(i) and (ii) of the Act are replaced by the following:

    • (i) $11.930 multiplied by the number of litres of absolute ethyl alcohol in the spirits to which the offence relates,

    • (ii) $0.63 multiplied by the number of litres of wine to which the offence relates, and

  • (2) Subparagraphs 217(2)(a)(i) and (ii) of the Act, as enacted by subsection (1), are replaced by the following:

    • (i) the number of litres of absolute ethyl alcohol in the spirits to which the offence relates multiplied by the rate of duty per litre of absolute ethyl alcohol applicable under section 1 of Schedule 4 at the time the offence was committed,

    • (ii) the number of litres of wine to which the offence relates 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, and

  • (3) Subparagraphs 217(3)(a)(i) and (ii) of the Act are replaced by the following:

    • (i) $23.860 multiplied by the number of litres of absolute ethyl alcohol in the spirits to which the offence relates,

    • (ii) $1.26 multiplied by the number of litres of wine to which the offence relates, and

  • (4) Subparagraphs 217(3)(a)(i) and (ii) of the Act, as enacted by subsection (3), are replaced by the following:

    • (i) the number of litres of absolute ethyl alcohol in the spirits to which the offence relates multiplied by 200% of the rate of duty per litre of absolute ethyl alcohol applicable under section 1 of Schedule 4 at the time the offence was committed,

    • (ii) the number of litres of wine to which the offence relates multiplied by 200% of the rate of duty applicable to a litre of wine under paragraph (c) of Schedule 6 at the time the offence was committed, and

  • (5) Subsections (2) and (4) come into force on April 1, 2018.

  •  (1) Subparagraphs 218(2)(a)(i) and (ii) of the Act are replaced by the following:

    • (i) $23.860 multiplied by the number of litres of absolute ethyl alcohol in the spirits to which the offence relates, and

    • (ii) $1.26 multiplied by the number of litres of wine to which the offence relates, and

  • (2) Subparagraphs 218(2)(a)(i) and (ii) of the Act, as enacted by subsection (1), are replaced by the following:

    • (i) the number of litres of absolute ethyl alcohol in the spirits to which the offence relates multiplied by 200% of the rate of duty per litre of absolute ethyl alcohol applicable under section 1 of Schedule 4 at the time the offence was committed, and

    • (ii) the number of litres of wine to which the offence relates multiplied by 200% of the rate of duty applicable to a litre of wine under paragraph (c) of Schedule 6 at the time the offence was committed, and

  • (3) Subparagraphs 218(3)(a)(i) and (ii) of the Act are replaced by the following:

    • (i) $35.790 multiplied by the number of litres of absolute ethyl alcohol in the spirits to which the offence relates, and

    • (ii) $1.89 multiplied by the number of litres of wine to which the offence relates, and

  • (4) Subparagraphs 218(3)(a)(i) and (ii) of the Act, as enacted by subsection (3), are replaced by the following:

    • (i) the number of litres of absolute ethyl alcohol in the spirits to which the offence relates multiplied by 300% of the rate of duty per litre of absolute ethyl alcohol applicable under section 1 of Schedule 4 at the time the offence was committed, and

    • (ii) the number of litres of wine to which the offence relates multiplied by 300% of the rate of duty applicable to a litre of wine under paragraph (c) of Schedule 6 at the time the offence was committed, and

  • (5) Subsections (2) and (4) come into force on April 1, 2018.

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

  • (a) $0.41 per cigarette that was removed in contravention of that subsection,

  • (b) $0.41 per tobacco stick that was removed in contravention of that subsection, and

  • (c) $508.81 per kilogram of manufactured tobacco, other than cigarettes and tobacco sticks, that was removed in contravention of that subsection.

  •  (1) Section 242 of the Act is replaced by the following:

    Marginal note:Contravention of section 72

    242 Every person who contravenes section 72 is liable to a penalty equal to $1.26 per litre of wine to which the contravention relates.

  • (2) Section 242 of the Act, as enacted by subsection (1), is replaced by the following:

    Marginal note:Contravention of section 72

    242 Every person who contravenes section 72 is liable to a penalty equal to the number of litres of wine to which the contravention relates multiplied by 200% of 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.

  •  (1) Paragraph 243(1)(b) of the Act is replaced by the following:

    • (b) if the contravention relates to wine, $1.26 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 200% of the rate of duty applicable to a litre of wine under paragraph (c) of Schedule 6 at the time the offence was committed.

  • (3) Paragraph 243(2)(b) of the Act is replaced by the following:

    • (b) if the contravention relates to wine, $0.63 per litre of that wine.

  • (4) Paragraph 243(2)(b) of the Act, as enacted by subsection (3), 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.

  • (5) Subsections (2) and (4) come into force on April 1, 2018.

 
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