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

• 171 (1) Subsection 109(5) of the Act is replaced by the following:

  • Marginal note:Restriction

    (5) 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.

• 172 (1) The description of B in paragraph 161(1)(d) 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, paragraph 97.44(1)(b) of the Customs Act, subsection 160(2) of the Income Tax Act, subsection 297(3) of the Excise Act, 2001 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 amount so assessed, and

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

Coordinating Amendments

Marginal note:Bill C-8

• 173 (1) Subsections (2) to (31) apply if Bill C-8, introduced in the 1st session of the 44th Parliament and entitled the Economic and Fiscal Update Implementation Act, 2021 (in this section referred to as the “other Act”), receives royal assent.

• (2) On the first day on which both subsection 12(1) of the other Act and subsection 137(1) of this Act are in force, subsection 149(3) of the Bankruptcy and Insolvency Act is amended by striking out “and” at the end of paragraph (g) and by replacing paragraph (h) with the following:

  • (h) the Underused Housing Tax Act; and

  • (i) the Select Luxury Items Tax Act.

• (3) On the first day on which both section 13 of the other Act and section 138 of this Act are in force, paragraph 462.48(2)(c) of the Criminal Code is replaced by the following:

  • (c) the type of information or book, record, writing, return or other document obtained by or on behalf of the Minister of National Revenue for the purposes of Part IX of the Excise Tax Act, the Income Tax Act, the Excise Act, 2001, the Underused Housing Tax Act or the Select Luxury Items Tax Act to which access is sought or that is proposed to be examined or communicated; and

• (4) On the first day on which both subsection 14(1) of the other Act and subsection 140(1) of this Act are in force, section 77 of the Excise Tax Act is replaced by the following:

  Marginal note:Restriction on refunds and credits

  77 A refund shall not be paid, and a credit shall not be allowed, to a person under this Act 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 the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Underused Housing Tax Act and the Select Luxury Items Tax Act.

• (5) On the first day on which both subsection 15(1) of the other Act and subsection 141(1) of this Act are in force, subsection 229(2) of the Excise Tax Act is replaced by the following:

  • Marginal note:Restriction

    (2) A net tax refund for a reporting period of a person shall not be paid to the person under subsection (1) 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 Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Underused Housing Tax Act and the Select Luxury Items Tax Act have been filed with the Minister.

• (6) On the first day on which both subsection 16(1) of the other Act and subsection 142(1) of this Act are in force, subsection 230(2) of the Excise Tax Act is replaced by the following:

  • Marginal note:Restriction

    (2) An amount paid on account of net tax for a reporting period of a person shall not be refunded to the person under subsection (1) 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 Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Underused Housing Tax Act and the Select Luxury Items Tax Act have been filed with the Minister.

• (7) On the first day on which both subsection 17(1) of the other Act and subsection 143(1) of this Act are in force, subparagraph 238.1(2)(c)(iii) of the Excise Tax Act is replaced by the following:

  • (iii) all amounts required under this Act (other than this Part), sections 21 and 33 of the Canada Pension Plan, the Excise Act, the Customs Act, the Income Tax Act, section 82 and Part VII of the Employment Insurance Act, the Customs Tariff, the Excise Act, 2001, the Underused Housing Tax Act and the Select Luxury Items Tax Act to be remitted or paid before that time by the registrant have been remitted or paid, and

• (8) On the first day on which both subsection 18(1) of the other Act and subsection 144(1) of this Act are in force, section 263.02 of the Excise Tax Act is replaced by the following:

  Marginal note:Restriction on rebate

  263.02 A rebate under this Part shall not 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 Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Underused Housing Tax Act and the Select Luxury Items Tax Act have been filed with the Minister.

• (9) On the first day on which both subsection 19(1) of the other Act and subsection 145(1) of this Act are in force, subsection 296(7) of the Excise Tax Act is replaced by the following:

  • Marginal note:Restriction on refunds

    (7) An amount under this section shall not be refunded 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 Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Underused Housing Tax Act and the Select Luxury Items Tax Act have been filed with the Minister.

• (10) On the first day on which both subsection 20(1) of the other Act and subsection 147(1) of this Act are in force, paragraph 155.2(6)(c) of the Financial Administration Act is replaced by the following:

  • (c) an amount owing by a person to Her Majesty in right of Canada, or payable by the Minister of National Revenue to any person, under the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Softwood Lumber Products Export Charge Act, 2006, the Underused Housing Tax Act or the Select Luxury Items Tax Act.

• (11) On the first day on which both subsection 21(1) of the other Act and subsection 148(1) of this Act are in force, subsection 12(1) of the Tax Court of Canada Act is replaced by the following:

  Marginal note:Jurisdiction

  • 12 (1) The Court has exclusive original jurisdiction to hear and determine references and appeals to the Court on matters arising under the Canada Pension Plan, the Cultural Property Export and Import Act, Part IX of the Excise Tax Act, the Old Age Security Act, the Petroleum and Gas Revenue Tax Act, Part V.1 of the Customs Act, the Income Tax Act, the Employment Insurance Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Softwood Lumber Products Export Charge Act, 2006, the Disability Tax Credit Promoters Restrictions Act, Part 1 of the Greenhouse Gas Pollution Pricing Act, the Underused Housing Tax Act and the Select Luxury Items Tax Act when references or appeals to the Court are provided for in those Acts.

• (12) On the first day on which both subsection 21(2) of the other Act and subsection 148(2) of this Act are in force, subsections 12(3) and (4) of the Tax Court of Canada Act are replaced by the following:

  • Marginal note:Further jurisdiction

    (3) The Court has exclusive original jurisdiction to hear and determine questions referred to it under section 310 or 311 of the Excise Tax Act, section 97.58 of the Customs Act, section 173 or 174 of the Income Tax Act, section 51 or 52 of the Air Travellers Security Charge Act, section 204 or 205 of the Excise Act, 2001, section 62 or 63 of the Softwood Lumber Products Export Charge Act, 2006, section 121 or 122 of the Greenhouse Gas Pollution Pricing Act, section 45 or 46 of the Underused Housing Tax Act or section 105 or 106 of the Select Luxury Items Tax Act.

  • Marginal note:Extensions of time

    (4) The Court has exclusive original jurisdiction to hear and determine applications for extensions of time under subsection 28(1) of the Canada Pension Plan, section 33.2 of the Cultural Property Export and Import Act, section 304 or 305 of the Excise Tax Act, section 97.51 or 97.52 of the Customs Act, section 166.2 or 167 of the Income Tax Act, subsection 103(1) of the Employment Insurance Act, section 45 or 47 of the Air Travellers Security Charge Act, section 197 or 199 of the Excise Act, 2001, section 115 or 117 of the Greenhouse Gas Pollution Pricing Act, section 39 or 41 of the Underused Housing Tax Act or section 99 or 101 of the Select Luxury Items Tax Act.

• (13) On the first day on which both subsection 22(1) of the other Act and subsection 149(1) of this Act are in force, paragraph 18.29(3)(a) of the Tax Court of Canada Act is amended by striking out “or” at the end of subparagraph (viii) and by replacing subparagraph (ix) with the following:

  • (ix) section 39 or 41 of the Underused Housing Tax Act, or

  • (x) section 99 or 101 of the Select Luxury Items Tax Act; and

• (14) On the first day on which both subsection 23(1) of the other Act and subsection 150(1) of this Act are in force, subsection 18.31(2) of the Tax Court of Canada Act is replaced by the following:

  • Marginal note:Determination of a question

    (2) If it is agreed under section 310 of the Excise Tax Act, section 97.58 of the Customs Act, section 51 of the Air Travellers Security Act, section 204 of the Excise Act, 2001, section 62 of the Softwood Lumber Products Export Act, 2006, section 121 of the Greenhouse Gas Pollution Pricing Act, section 45 of the Underused Housing Tax Act or section 105 of the Select Luxury Items Tax Act that a question should be determined by the Court, sections 17.1, 17.2 and 17.4 to 17.8 apply, with any modifications that the circumstances require, in respect of the determination of the question.

• (15) On the first day on which both subsection 24(1) of the other Act and subsection 151(1) of this Act are in force, subsection 18.32(2) of the Tax Court of Canada Act is replaced by the following:

  • Marginal note:Provisions applicable to determination of a question

    (2) If an application has been made under section 311 of the Excise Tax Act, section 52 of the Air Travellers Security Charge Act, section 205 of the Excise Act, 2001, section 63 of the Softwood Lumber Products Export Charge Act, 2006, section 122 of the Greenhouse Gas Pollution Pricing Act, section 46 of the Underused Housing Tax Act or section 106 of the Select Luxury Items Tax Act for the determination of a question, the application or determination of the question must, subject to section 18.33, be determined in accordance with sections 17.1, 17.2 and 17.4 to 17.8, with any modifications that the circumstances require.

• (16) On the first day on which both subsection 25(1) of the other Act and subsection 156(1) of this Act are in force, the description of B in paragraph 97.29(1)(a) of the Customs 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, subsection 80(3) of the Underused Housing Tax Act 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

• (17) On the first day on which both subsection 26(1) of the other Act and subsection 157(1) of this Act are in force, paragraph 107(5)(g.1) of the Customs 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, the Underused Housing Tax Act or the Select Luxury Items Tax Act;

• (18) On the first day on which both subsection 27(1) of the other Act and subsection 158(1) of this Act are in force, paragraph 18(1)(t) of the Income Tax Act is amended by striking out “or” at the end of subparagraph (iii) and by replacing subparagraph (iv) with the following:

  • (iv) as interest under the Underused Housing Tax Act, or

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

• (19) On the first day on which both subsection 28(1) of the other Act and subsection 159(1) of this Act are in force, subsection 164(2.01) of the Income Tax 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, the Underused Housing Tax Act and the Select Luxury Items Tax Act have been filed with the Minister.

• (20) On the first day on which both subsection 29(1) of the other Act and subsection 160(1) of this Act are in force, the portion of subsection 221.2(2) of the Income Tax 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, the Underused Housing Tax Act 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,

• (21) On the first day on which both subsection 30(1) of the other Act and subsection 162(1) of this Act are in force, paragraph (a) of the definition program legislation in section 2 of the Canada Revenue Agency Act is amended by striking out “and” at the end of subparagraph (viii) and by replacing subparagraph (ix) with the following:

  • (ix) the Underused Housing Tax Act, and

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

• (22) On the first day on which both subsection 31(1) of the other Act and subsection 163(1) of this Act are in force, 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, the Underused Housing Tax Act and the Select Luxury Items Tax Act.

• (23) On the first day on which both subsection 32(1) of the other Act and subsection 164(1) of this Act are in force, 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, the Underused Housing Tax Act and the Select Luxury Items Tax Act; or

• (24) On the first day on which both subsection 33(1) of the other Act and subsection 164(2) of this Act are in force, clause 188(7)(b)(ii)(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, the Underused Housing Tax Act and the Select Luxury Items Tax Act, or

• (25) On the first day on which both subsection 34(1) of the other Act and subsection 165(1) of this Act are in force, subsection 189(4) of the Excise Act, 2001 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, the Underused Housing Tax Act and the Select Luxury Items Tax Act.

• (26) On the first day on which both subsection 35(1) of the other Act and subsection 166(1) of this Act are in force, the description of B in paragraph 297(1)(d) of the Excise Act, 2001 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, subsection 80(3) of the Underused Housing 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

• (27) On the first day on which both subsection 36(1) of the other Act and subsection 168(1) of this Act are in force, 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, the Underused Housing Tax Act and the Select Luxury Items Tax Act have been filed with the Minister.

• (28) On the first day on which both subsection 37(1) of the other Act and subsection 169(1) of this Act are in force, section 54 of the Greenhouse Gas Pollution Pricing 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, the Underused Housing Tax Act 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.

• (29) On the first day on which both subsection 38(1) of the other Act and subsection 170(1) of this Act are in force, subsection 108(7) of the Greenhouse Gas Pollution Pricing 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, the Underused Housing Tax Act and the Select Luxury Items Tax Act have been filed with the Minister.

• (30) On the first day on which both subsection 39(1) of the other Act and subsection 171(1) of this Act are in force, subsection 109(5) of the Greenhouse Gas Pollution Pricing Act is replaced by the following:

  • Marginal note:Restriction

    (5) 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, the Underused Housing Tax Act and the Select Luxury Items Tax Act have been filed with the Minister.

• (31) On the first day on which both subsection 40(1) of the other Act and subsection 172(1) of this Act are in force, the description of B in paragraph 161(1)(d) of the Greenhouse Gas Pollution Pricing 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, paragraph 97.44(1)(b) of the Customs Act, subsection 160(2) of the Income Tax Act, subsection 297(3) of the Excise Act, 2001, subsection 80(3) of the Underused Housing 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 amount so assessed, and