Budget Implementation Act, 2017, No. 2 (S.C. 2017, c. 33)
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Assented to 2017-12-14
PART 2Amendments to the Excise Tax Act and to Related Legislation (GST/HST Measures) (continued)
R.S., c. E-15Excise Tax Act (continued)
153 (1) The definitions municipal transit service and transit authority in section 1 of Part VI of Schedule V to the Act are replaced by the following:
municipal transit service means a public passenger transportation service (other than a charter service or a service that is part of a tour), or a right that exclusively entitles an individual to use the service, that is supplied by a transit authority;
transit authority means an entity that meets the following conditions:
(a) the entity is
(i) a division, department or agency of a government, municipality or school authority, the primary purpose of which is to supply public passenger transportation services, or
(ii) a non-profit organization that
(A) receives funding from a government, municipality or school authority to support the supply of public passenger transportation services, or
(B) is established and operated for the purpose of providing public passenger transportation services to individuals with a disability, and
(b) all or substantially all of the supplies made by the entity are
(i) supplies of public passenger transportation services provided within a particular municipality and its environs, or
(ii) supplies of rights for individuals to use public passenger transportation services referred to in subparagraph (i);
(2) Subsection (1) applies to
(a) any supply made after July 22, 2016; and
(b) any supply made on or before July 22, 2016 unless, on or before that day, an amount was charged, collected or remitted in respect of the supply as or on account of tax under Part IX of the Act.
154 Paragraphs 20(f) to (i) of Part VI of Schedule V to the French version of the Act are replaced by the following:
f) la fourniture de services qui consistent à donner des renseignements en vertu de la Loi sur la protection des renseignements personnels, de la Loi sur l’accès à l’information ou d’une loi provinciale semblable;
g) la fourniture de services de police ou d’incendie effectuée au profit d’un gouvernement ou d’une municipalité, ou d’une commission ou autre organisme établi par ceux-ci;
h) la fourniture de services de collecte des ordures, y compris les matières recyclables;
i) la fourniture d’un droit de laisser des ordures à un lieu destiné à les recevoir.
155 (1) Section 24 of Part VI of Schedule V to the Act is replaced by the following:
24 A supply (other than a supply made to a transit authority) of
(a) a municipal transit service;
(b) a right that exclusively entitles an individual to use a public passenger transportation service (other than a charter service or a service that is part of a tour) that is operated by a transit authority;
(c) a public passenger transportation service designated by the Minister to be a municipal transit service; or
(d) a right that exclusively entitles an individual to use a public passenger transportation service referred to in paragraph (c).
24.1 A supply made to a particular transit authority of intangible personal property that is a right evidenced by a ticket, pass, voucher, or other similar physical or electronic media, if
(a) the property exclusively entitles an individual to use a public passenger transportation service (other than a charter service or a service that is part of a tour) that is operated by another transit authority, or to use a public passenger transportation service designated by the Minister to be a municipal transit service under paragraph 24(c), and the particular transit authority acquires the property exclusively for the purpose of making a supply of the property; or
(b) the property exclusively entitles an individual to use a public passenger transportation service (other than a charter service or a service that is part of a tour) that is operated by the particular transit authority and the particular transit authority previously supplied the property.
(2) Subsection (1) applies to
(a) any supply made after July 22, 2016; and
(b) any supply made on or before July 22, 2016 unless, on or before that day, an amount was charged, collected or remitted in respect of the supply as or on account of tax under Part IX of the Act.
156 Section 26 of Part VI of Schedule V to the French version of the Act is replaced by the following:
26 Une fourniture, effectuée par un organisme à but non lucratif constitué principalement au profit d’une organisation syndicale, au profit d’un des organismes suivants ou une fourniture effectuée par un de ceux-ci au profit d’un tel organisme à but non lucratif :
a) un syndicat, une association ou un organisme, visé aux alinéas 189a) à c) de la loi, qui est membre de l’organisme à but non lucratif ou y est affilié;
b) un autre organisme à but non lucratif constitué principalement au profit d’une organisation syndicale.
157 Paragraph 3(b) of Schedule VII to the French version of the Act is replaced by the following:
b) sont importés par une chambre de commerce, une association municipale, une association d’automobilistes ou un organisme semblable auxquels ils ont été fournis sans contrepartie, mis à part les frais d’expédition et de manutention.
158 Sections 5 and 5.1 of Schedule VII to the French version of the Act are replaced by the following:
5 Les produits importés par une personne, qui lui sont fournis par une personne non-résidente sans contrepartie, mis à part les frais de manutention et d’expédition, et qui sont des pièces de rechange ou des biens de remplacement visés par une garantie.
5.1 Les produits importés dans l’unique but de remplir une obligation, prévue par une garantie, de réparer ou de remplacer les produits défectueux, à condition que les produits de remplacement soient fournis sans contrepartie, mis à part les frais d’expédition et de manutention, et exportés sans être consommés ou utilisés au Canada, sauf dans la mesure qu’il est raisonnable de considérer comme nécessaire ou accessoire à leur transport.
159 Paragraph 12(b) of Part I of Schedule X to the French version of the Act is replaced by the following:
b) par une chambre de commerce, une association municipale, une association d’automobilistes ou un organisme semblable auxquels ils ont été fournis sans contrepartie, mis à part les frais de manutention et d’expédition.
160 Section 14 of Part I of Schedule X to the French version of the Act is replaced by the following:
14 Les biens transférés dans une province participante par une personne, qui lui sont fournis sans contrepartie, mis à part les frais de manutention et d’expédition, et qui sont des pièces de rechange ou des biens de remplacement visés par une garantie.
161 The Act is amended by replacing “Agency” with “Canada Revenue Agency” in the following provisions:
(a) subsection 276(1);
(b) subsection 291(1);
(c) subparagraph 295(5)(d)(ix);
(d) subsection 303(3);
(e) subsection 332(1); and
(f) subsections 335(1) to (5) and (14).
162 The French version of the Act is amended by replacing “mandataire désigné” with “mandataire de la Couronne désigné” in the following provisions:
(a) the definition mandataire désigné in subsection 123(1);
(b) clause 200(4)(a)(i)(A);
(c) subsection 209(2); and
(d) paragraph 273(1.1)(a).
SOR/91-37; SOR/2010-152, s. 3Public Service Body Rebate (GST/HST) Regulations
163 Section 2.1 of the French version of the Public Service Body Rebate (GST/HST) Regulations is amended by replacing “mandataire déterminé” with “mandataire de la Couronne désigné”.
SOR/99-175Specified Crown Agents (GST/HST) Regulations
164 The French version of the Specified Crown Agents (GST/HST) Regulations is amended by replacing “mandataire désigné” and “mandataires désignés” with “mandataire de la Couronne désigné” and “mandataires de la Couronne désignés”, respectively, in the following provisions:
(a) the title; and
(b) section 1 and the heading before it.
PART 3R.S., c. E-14Excise Act
165 (1) The Excise Act is amended by adding the following after section 1.1:
Marginal note:Non-application — transformation of beer concentrate
1.2 (1) This Act does not apply to the transformation, by dilution or hydration, of beer concentrate into beer for consumption as a beverage on the premises where it is transformed if the transformation is done in a manner approved by the Minister.
Marginal note:Meaning of beer
(2) For the purposes of subsection (1), beer means a product that would be beer or malt liquor, as defined in section 4, if that definition were read without reference to its paragraph (b).
(2) Subsection (1) is deemed to have come into force on June 5, 2017.
166 (1) The definition beer or malt liquor in section 4 of the Act is replaced by the following:
- beer
beer or malt liquor means any product (other than wine, as defined in section 2 of the Excise Act, 2001) that is
(a) a fermented liquor that is brewed in whole or in part from malt, grain or any saccharine matter without any process of distillation and that has an alcoholic strength not in excess of 11.9% absolute ethyl alcohol by volume, or
(b) beer concentrate; (bière ou liqueur de malt)
(2) Section 4 of the Act is amended by adding the following in alphabetical order:
- beer concentrate
beer concentrate means any product
(a) that has an alcoholic strength in excess of 11.9% absolute ethyl alcohol by volume,
(b) that is either
(i) made by dehydrating a fermented liquor (other than wine, as defined in section 2 of the Excise Act, 2001) that is brewed in whole or in part from malt, grain or any saccharine matter without any process of distillation and that has an alcoholic strength not in excess of 11.9% absolute ethyl alcohol by volume, or
(ii) intended, before being offered for consumption as a beverage, to be transformed by dilution or hydration into a fermented liquor (other than wine, as defined in section 2 of the Excise Act, 2001) that has an alcoholic strength not in excess of 11.9% absolute ethyl alcohol by volume, if the production of the product
(A) involves in whole or in part brewing malt, grain or any saccharine matter, and
(B) does not involve any process of distillation,
(c) that is not intended or marketed for consumption as a beverage without further transformation on the premises where it is to be consumed as a beverage, and
(d) for which the manner of the further transformation is approved by the Minister; (concentré de bière)
(3) Subsections (1) and (2) are deemed to have come into force on June 5, 2017.
167 (1) Subsection 170(1) of the Act is replaced by the following:
Marginal note:Duties — beer or malt liquor
170 (1) There shall be imposed, levied and collected on every hectolitre of beer or malt liquor, other than beer concentrate, the duties of excise set out in Part II of the schedule, which duties shall be paid to the collector as provided in this Act.
Marginal note:Duties — beer concentrate
(1.1) There shall be imposed, levied and collected, and paid to the collector as provided in this Act, on beer concentrate the duties of excise determined by the following formula:
A × B × C
where
- A
- is the quantity in litres of beer concentrate,
- B
- is the maximum quantity, determined in hectolitres, of any particular beer product that can be transformed in a manner approved by the Minister from a litre of that beer concentrate, and
- C
- is the rate of duties of excise set out in Part II of the schedule that is applicable in respect of a hectolitre of that particular beer product.
(2) Subsection (1) is deemed to have come into force on June 5, 2017.
168 (1) Section 170.1 of the Act is amended by adding the following after subsection (1):
Marginal note:Exclusion — beer concentrate
(1.1) Despite subsection (1), the duties of excise set out in Part II.1 of the schedule do not apply to beer concentrate or beer transformed from beer concentrate and that beer concentrate or beer transformed from beer concentrate does not count toward the determination under subsection (1) of the first 75,000 hectolitres of beer and malt liquor brewed in Canada per year.
(2) Subsection (1) is deemed to have come into force on June 5, 2017.
PART 4R.S., c. F-8; 1995, c. 17, s. 45(1)Federal-Provincial Fiscal Arrangements Act
169 Subsection 2(1) of the Federal-Provincial Fiscal Arrangements Act is amended by adding the following in alphabetical order:
- coordinated cannabis taxation agreement
coordinated cannabis taxation agreement means an agreement or arrangement entered into by the Minister on behalf of the Government of Canada under Part III.2, including any amendments or variations to the agreement or arrangement made in accordance with that Part; (accord de coordination de la taxation du cannabis)
170 The Act is amended by adding the following after section 8.7:
PART III.2Coordinated Cannabis Taxation Agreements
Marginal note:Coordinated Cannabis Taxation Agreement
8.8 (1) The Minister, with the approval of the Governor in Council, may on behalf of the Government of Canada enter into an agreement or arrangement with the government of a province respecting cannabis taxation and, without restricting the generality of the foregoing, respecting
(a) the collection, administration and enforcement of cannabis taxes in respect of the province under a single Act of Parliament;
(b) the provision to the Government of Canada by the government of the province, or to the government of the province by the Government of Canada, of
(i) information acquired in the administration and enforcement of Acts imposing cannabis taxes and Acts providing for rebates, refunds or reimbursements of cannabis taxes, paid or payable, or of amounts paid or payable as or on account of cannabis taxes, and
(ii) other information related to cannabis legalization and distribution relevant to the system of cannabis taxation under a single Act of Parliament;
(c) the accounting for taxes collected in accordance with the agreement;
(d) the implementation of and transition to the system of cannabis taxation contemplated under the agreement;
(e) payments, and the eligibility for payments, by the Government of Canada to the government of the province in respect of the revenues from the system of taxation contemplated under the agreement and to which the province is entitled under the agreement, the time when such payments will be made, and the remittance by the government of the province to the Government of Canada of any overpayments by the Government of Canada or the right of the Government of Canada to set off any overpayments against other amounts payable by the Government of Canada to the government of the province, whether under the agreement or any other agreement or arrangement or any Act of Parliament;
(f) the payment by the Government of Canada and its agents and subservient bodies, and by the government of the province and its agents and subservient bodies, of the cannabis taxes payable under the system of cannabis taxation contemplated under the agreement and the accounting for the cannabis taxes so paid;
(g) the compliance by the Government of Canada and its agents and subservient bodies, and by the government of the province and its agents and subservient bodies, with the Act of Parliament under which the system of cannabis taxation is administered and regulations made under that Act; and
(h) other matters that relate to, and that are considered advisable for the purposes of implementing or administering, the system of cannabis taxation contemplated under the agreement.
Marginal note:Amending agreements
(2) The Minister, with the approval of the Governor in Council, may on behalf of the Government of Canada enter into an agreement with the government of a province amending or varying an agreement or arrangement with the province entered into under subsection (1) or this subsection.
Marginal note:Payments
8.81 If there is a coordinated cannabis taxation agreement with the government of a province, the appropriate minister may pay to the province out of amounts received in a fiscal year under the Act of Parliament referred to in paragraph 8.8(1)(a)
(a) amounts determined in accordance with the agreement as provided, and at such times as are specified, in the agreement; and
(b) subject to the regulations, advances in respect of the amounts referred to in paragraph (a).
Marginal note:Statutory authority to make payments
8.82 Despite any other Act, the payments paid under a coordinated cannabis taxation agreement under the authority of section 8.81 may be made without any other or further appropriation or authority.
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