Budget Implementation Act, 2022, No. 1 (S.C. 2022, c. 10)

• 153 (1) Section 44 of the Act is replaced by the following:

  Marginal note:Ad valorem rates of duty

  44 If duties, other than duties or taxes levied under the Excise Tax Act, the Excise Act, 2001 or the Select Luxury Items Tax Act, are imposed on goods at a percentage rate, such duties shall be calculated by applying the rate to a value determined in accordance with sections 45 to 55.

• (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022.

• 154 (1) Clause 48(5)(b)(ii)(B) of the Act is replaced by the following:

  • (B) any duties and taxes paid or payable by reason of the importation of the goods or sale of the goods in Canada, including, without limiting the generality of the foregoing, any duties or taxes levied on the goods under the Excise Tax Act, the Special Import Measures Act, the Customs Tariff, the Excise Act, 2001, the Select Luxury Items Tax Act or any other law relating to customs; and

• (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022.

• 155 (1) Subsection 74(1.2) of the Act is replaced by the following:

  • Marginal note:Duties

    (1.2) The duties that may be refunded under paragraph (1)(f) do not include duties or taxes levied under the Excise Tax Act, the Special Import Measures Act, the Excise Act, 2001 or the Select Luxury Items Tax Act.

• (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022.

• 156 (1) The description of B in paragraph 97.29(1)(a) of the Act is replaced by the following:

  B

  is the amount, if any, by which the amount assessed the transferee under subsection 325(2) of the Excise Tax Act, subsection 160(2) of the Income Tax Act, subsection 297(3) of the Excise Act, 2001 and subsection 150(4) of the Select Luxury Items Tax Act in respect of the property exceeds the amount paid by the transferor in respect of the amount so assessed, and

• (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022.

• 157 (1) Paragraph 107(5)(g.1) of the Act is replaced by the following:

  • (g.1) an official of the Canada Revenue Agency solely for a purpose relating to the administration or enforcement of the Canada Pension Plan, the Excise Act, the Excise Tax Act, the Income Tax Act, the Employment Insurance Act, the Excise Act, 2001 or the Select Luxury Items Tax Act;

• (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022.

R.S., c. 1 (5th Supp.)Income Tax Act

• 158 (1) Paragraph 18(1)(t) of the Income Tax Act is amended by striking out “or” at the end of subparagraph (ii), by adding “or” at the end of subparagraph (iii) and by adding the following after subparagraph (iii):

  • (iv) as interest under the Select Luxury Items Tax Act;

• (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022.

• 159 (1) Subsection 164(2.01) of the Act is replaced by the following:

  • Marginal note:Withholding of refunds

    (2.01) The Minister shall not, in respect of a taxpayer, refund, repay, apply to other debts or set-off amounts under this Act at any time unless all returns of which the Minister has knowledge and that are required to be filed by the taxpayer at or before that time under this Act, the Excise Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001 and the Select Luxury Items Tax Act have been filed with the Minister.

• (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022.

• 160 (1) The portion of subsection 221.2(2) of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Re-appropriation of amounts

    (2) If a particular amount was appropriated to an amount (in this section referred to as the “debt”) that is or may become payable by a person under this Act, the Excise Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001 or the Select Luxury Items Tax Act, the Minister may, on application by the person, appropriate the particular amount, or a part of it, to another amount that is or may become payable under any of those Acts and, for the purposes of any of those Acts,

• (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022.

1997, c. 36Customs Tariff

• 161 (1) Subsection 94(2) of the Customs Tariff is replaced by the following:

  • Marginal note:For greater certainty

    (2) For greater certainty, in sections 95, 96, 98.1 and 98.2, customs duties does not include any duties or taxes levied or imposed on imported goods under the Excise Tax Act, the Special Import Measures Act, the Excise Act, 2001 or the Select Luxury Items Tax Act.

• (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022.

1999, c. 17; 2005, c. 38, s. 35Canada Revenue Agency Act

• 162 (1) Paragraph (a) of the definition program legislation in section 2 of the Canada Revenue Agency Act is replaced by the following:

  • (a) that the Governor in Council or Parliament authorizes the Minister, the Agency, the Commissioner or an employee of the Agency to administer or enforce, including

    • (i) the Excise Act,

    • (ii) the Excise Tax Act,

    • (iii) the Customs Act,

    • (iv) the Income Tax Act,

    • (v) the Air Travellers Security Charge Act,

    • (vi) the Excise Act, 2001,

    • (vii) the Softwood Lumber Products Export Charge Act, 2006,

    • (viii) the Greenhouse Gas Pollution Pricing Act, and

    • (ix) the Select Luxury Items Tax Act; or

• (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022.

2002, c. 9, s. 5Air Travellers Security Charge Act

• 163 (1) Subsection 40(4) of the Air Travellers Security Charge Act is replaced by the following:

  • Marginal note:Restriction

    (4) A refund shall not be paid until the person has filed with the Minister all returns and other records of which the Minister has knowledge that are required to be filed under this Act, the Excise Tax Act, the Income Tax Act, the Excise Act, 2001 and the Select Luxury Items Tax Act.

• (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022.

2002, c. 22Excise Act, 2001

• 164 (1) Paragraph 188(6)(a) of the Excise Act, 2001 is replaced by the following:

  • (a) the Minister under this Act, the Excise Act, the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act and the Select Luxury Items Tax Act; or

• (2) Clause 188(7)(b)(ii)(A) of the Act is replaced by the following:

  • (A) the Minister under this Act, the Excise Act, the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act and the Select Luxury Items Tax Act, or

• (3) Subsections (1) and (2) come into force, or are deemed to have come into force, on September 1, 2022.

• 165 (1) Subsection 189(4) of the Act is replaced by the following:

  • Marginal note:Restriction

    (4) A refund shall not be paid until the person has filed with the Minister or the Minister of Public Safety and Emergency Preparedness all returns and other records of which the Minister has knowledge and that are required to be filed under this Act, the Excise Act, the Excise Tax Act, the Customs Act, the Income Tax Act, the Air Travellers Security Charge Act and the Select Luxury Items Tax Act.

• (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022.

• 166 (1) The description of B in paragraph 297(1)(d) of the Act is replaced by the following:

  B

  is the amount, if any, by which the total of all amounts, if any, the transferee was assessed under subsection 325(2) of the Excise Tax Act, subsection 160(2) of the Income Tax Act or subsection 150(4) of the Select Luxury Items Tax Act in respect of the property exceeds the amount paid by the transferor in respect of the amounts so assessed, and

• (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022.

2005, c. 38Canada Border Services Agency Act

• 167 (1) Paragraph (a) of the definition program legislation in section 2 of the Canada Border Services Agency Act is replaced by the following:

  • (a) that the Governor in Council or Parliament authorizes the Minister, the Agency, the President or an employee of the Agency to administer and enforce, including the Excise Act, the Special Import Measures Act, the Customs Act, the Customs Tariff, the Immigration and Refugee Protection Act, the Excise Act, 2001 and the Select Luxury Items Tax Act;

• (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022.

2018, c. 12, s. 186Greenhouse Gas Pollution Pricing Act

• 168 (1) Section 51 of the Greenhouse Gas Pollution Pricing Act is replaced by the following:

  Marginal note:Restriction on rebate

  51 A rebate under this Division is not to be paid to a person at any time unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Part, the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001 and the Select Luxury Items Tax Act have been filed with the Minister.

• (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022.

• 169 (1) Section 54 of the Act is replaced by the following:

  Marginal note:Restriction — bankruptcy

  54 If a trustee is appointed under the Bankruptcy and Insolvency Act to act in the administration of the estate or succession of a bankrupt, a rebate under this Part that the bankrupt was entitled to claim before the appointment must not be paid after the appointment unless all returns required to be filed in respect of the bankrupt under this Part, the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001 and the Select Luxury Items Tax Act in respect of periods ending before the appointment have been filed and all amounts required under this Part and those Acts to be paid by the bankrupt in respect of those periods have been paid.

• (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022.

• 170 (1) Subsection 108(7) of the Act is replaced by the following:

  • Marginal note:Restriction on rebates

    (7) An amount under this section must not be rebated to a person at any time unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Part, the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001 and the Select Luxury Items Tax Act have been filed with the Minister.

• (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022.