Budget Implementation Act, 2003 (S.C. 2003, c. 15)
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Assented to 2003-06-19
PART 5GENERAL — NON-TAX MEASURES
Canadian Institute for Health Information
Marginal note:$70,000,000 granted
38. From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister of Health, be paid and applied a sum not exceeding seventy million dollars for payment to the Canadian Institute for Health Information for its use.
Canada Foundation for Innovation
Marginal note:$500,000,000 granted
39. From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister of Industry, be paid and applied a sum not exceeding five hundred million dollars for payment to the Canada Foundation for Innovation for its use.
Genome Canada
Marginal note:$75,000,000 granted
40. From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister of Industry, be paid and applied a sum not exceeding seventy-five million dollars for payment to Genome Canada for its use.
1993, c. 14; 2001, c. 22, s. 2Amendments to the Farm Credit Canada Act
Marginal note:2001, c. 22, s. 5(4)
41. Paragraph 4(2)(f.4) of the Farm Credit Canada Act is replaced by the following:
(f.4) acquire and dispose of investments in farming operations or in businesses related to farming, including shares of corporations that carry on those operations or businesses, within parameters that are satisfactory to the Minister of Finance;
Marginal note:1997, c. 26, s. 93
42. Subsection 11(1) of the Act is replaced by the following:
Marginal note:Capital payments
11. (1) At the request of the Corporation, the Minister of Finance may, with the approval of the Governor in Council, pay to the Corporation, out of the Consolidated Revenue Fund, amounts not exceeding in the aggregate one billion, two hundred and twenty-five million dollars, or such greater aggregate amount as may be authorized from time to time under an appropriation Act.
1992, c. 18Repeal of Debt Servicing and Reduction Account Act
43. (1) The Debt Servicing and Reduction Account Act does not apply to the fiscal year ending on March 31, 2003 or to any subsequent fiscal year.
(2) The Act is repealed.
PART 62002, c. 9, s. 5AMENDMENTS TO THE AIR TRAVELLERS SECURITY CHARGE ACT
44. (1) Paragraphs 12(1)(a) to (c) of the Air Travellers Security Charge Act are replaced by the following:
(a) $6.54 for each chargeable emplanement included in the service, to a maximum of $13.08, if
(i) the service does not include transportation to a destination outside Canada, and
(ii) tax under subsection 165(1) of the Excise Tax Act is required to be paid in respect of the service;
(b) $7.00 for each chargeable emplanement included in the service, to a maximum of $14.00, if
(i) the service does not include transportation to a destination outside Canada, and
(ii) tax under subsection 165(1) of the Excise Tax Act is not required to be paid in respect of the service;
(c) $11.22 for each chargeable emplanement included in the service, to a maximum of $22.43, if
(i) the service includes transportation to a destination outside Canada and does not include transportation to a destination outside the continental zone, and
(ii) tax under subsection 165(1) of the Excise Tax Act is required to be paid in respect of the service;
(d) $12.00 for each chargeable emplanement included in the service, to a maximum of $24.00, if
(i) the service includes transportation to a destination outside Canada and does not include transportation to a destination outside the continental zone, and
(ii) tax under subsection 165(1) of the Excise Tax Act is not required to be paid in respect of the service; or
(e) $24.00, if the service includes transportation to a destination outside the continental zone.
(2) Subsection (1) applies in respect of any air transportation service that includes a chargeable emplanement after February 2003 and for which any consideration is paid or becomes payable after February 2003.
PART 7AMENDMENTS RELATED TO THE TAXATION OF TOBACCO PRODUCTS
1997, c. 36Customs Tariff
Marginal note:2002, c. 22, s. 412
45. Paragraphs 21(2)(a) to (c) of the Customs Tariff are replaced by the following:
(a) $0.075 per cigarette, in the case of cigarettes;
(b) $0.055 per stick, in the case of tobacco sticks; and
(c) $0.05 per gram, in the case of manufactured tobacco other than cigarettes and tobacco sticks.
2002, c. 22Excise Act, 2001
46. Paragraphs 240(a) to (c) of the Excise Act, 2001 are replaced by the following:
(a) $0.34995 per cigarette that was removed in contravention of that subsection,
(b) $0.199966 per tobacco stick that was removed in contravention of that subsection, and
(c) $199.966 per kilogram of manufactured tobacco, other than cigarettes and tobacco sticks, that was removed in contravention of that subsection.
47. (1) The portion of paragraph 1(a) of Schedule 1 to the Act before subparagraph (i) is replaced by the following:
(a) $0.374875 for each five cigarettes or fraction of five cigarettes contained in any package, if the cigarettes are black stock
(2) Paragraph 1(b) of Schedule 1 to the Act is replaced by the following:
(b) $0.396255 for each five cigarettes or fraction of five cigarettes contained in any package, in any other case.
48. (1) The portion of paragraph 2(a) of Schedule 1 to the Act before subparagraph (i) is replaced by the following:
(a) $0.054983 per stick, if the tobacco sticks are black stock
(2) Paragraph 2(b) of Schedule 1 to the Act is replaced by the following:
(b) $0.057983 per stick, in any other case.
49. (1) The portion of paragraph 3(a) of Schedule 1 to the Act before subparagraph (i) is replaced by the following:
(a) $49.983 per kilogram, if the manufactured tobacco is black stock
(2) Paragraph 3(b) of Schedule 1 to the Act is replaced by the following:
(b) $53.981 per kilogram, in any other case.
50. (1) Paragraph (a) of Schedule 2 to the Act is replaced by the following:
(a) $0.065 per cigar, and
(2) The portion of paragraph (b) of Schedule 2 to the Act before subparagraph (i) is replaced by the following:
(b) 65%, computed on
51. Paragraphs 1(a) to (c) of Schedule 3 to the Act are replaced by the following:
(a) $0.075 per cigarette, in the case of cigarettes;
(b) $0.055 per stick, in the case of tobacco sticks; and
(c) $0.05 per gram, in the case of manufactured tobacco other than cigarettes or tobacco sticks.
52. Paragraphs 2(a) to (c) of Schedule 3 to the Act are replaced by the following:
(a) $0.075 per cigarette, in the case of cigarettes;
(b) $0.055 per stick, in the case of tobacco sticks; and
(c) $0.05 per gram, in the case of manufactured tobacco other than cigarettes or tobacco sticks.
53. Paragraphs 3(a) to (c) of Schedule 3 to the Act are replaced by the following:
(a) $0.075 per cigarette, in the case of cigarettes;
(b) $0.055 per stick, in the case of tobacco sticks; and
(c) $50.00 per kilogram, in the case of tobacco products other than cigarettes or tobacco sticks.
54. Paragraphs 4(a) to (c) of Schedule 3 to the Act are replaced by the following:
(a) $0.095724 per cigarette, in the case of cigarettes;
(b) $0.042 per stick, in the case of tobacco sticks; and
(c) $46.002 per kilogram, in the case of tobacco products other than cigarettes or tobacco sticks.
R.S., c. E-15Excise Tax Act
Marginal note:2002, c. 22, s. 414
55. Paragraphs 23.11(2)(a) to (c) of the Excise Tax Act are replaced by the following:
(a) $0.0475 per cigarette, in the case of cigarettes;
(b) $0.03665 per stick, in the case of tobacco sticks; and
(c) $31.65 per kilogram, in the case of manufactured tobacco other than cigarettes and tobacco sticks.
Marginal note:2002, c. 22, s. 415
56. Paragraphs 23.12(1)(a) to (c) of the Act are replaced by the following:
(a) $0.075 per cigarette, in the case of cigarettes;
(b) $0.055 per stick, in the case of tobacco sticks; and
(c) $0.05 per gram, in the case of manufactured tobacco other than cigarettes and tobacco sticks.
Marginal note:2002, c. 22, s. 416(1)
57. (1) Paragraphs 23.13(1)(a) to (c) of the Act are replaced by the following:
(a) $0.075 per cigarette, in the case of cigarettes;
(b) $0.055 per stick, in the case of tobacco sticks; and
(c) $50.00 per kilogram, in the case of manufactured tobacco other than cigarettes and tobacco sticks.
Marginal note:2002, c. 22, ss. 416(2) and (3)
(2) Paragraphs 23.13(2)(a) to (c) of the Act are replaced by the following:
(a) $0.1475 per cigarette, in the case of cigarettes;
(b) $0.08165 per stick, in the case of tobacco sticks; and
(c) $81.65 per kilogram, in the case of manufactured tobacco other than cigarettes and tobacco sticks.
Marginal note:1994, c. 29, s. 14(1); 2002, c. 22, s. 419
58. Sections 1 to 4 of Schedule II to the Act are replaced by the following:
1. Cigarettes: $0.25888 for each five cigarettes or fraction of five cigarettes contained in any package.
2. Tobacco sticks: $0.03965 per stick.
3. Manufactured tobacco other than cigarettes and tobacco sticks: $35.648 per kilogram.
4. Cigars: the greater of $0.065 per cigar and 65 per cent.
Coming into Force and Application
59. For the purposes of applying the provisions of the Customs Act and the Excise Tax Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though this Act had been assented to on June 18, 2002.
60. (1) Section 45 is deemed to have come into force on June 18, 2002. For greater certainty, the Customs Tariff, as amended by section 45, is further amended by section 346 of the Excise Act, 2001 on the coming into force of that section 346, regardless of whether that coming into force occurs before or after this Act is assented to.
(2) Sections 46 to 54 come into force or are deemed to have come into force on the day that is the earlier of the day on which this Act is assented to and the day on which Part 3 of the Excise Act, 2001 comes into force.
(3) Sections 55 to 58 are deemed to have come into force on June 18, 2002. For greater certainty, the Excise Tax Act, as amended by those sections, is further amended by sections 368 and 390 of the Excise Act, 2001 on the coming into force of those sections 368 and 390, regardless of whether that coming into force occurs before or after this Act is assented to.
PART 8AMENDMENTS RELATED TO EXCISE TAX ON FUEL AND TO THE GOODS AND SERVICES TAX/HARMONIZED SALES TAX
R.S., c. E-15Excise Tax Act
61. (1) Section 23.4 of the Excise Tax Act is amended by adding the following after subsection (2):
Marginal note:Where excise tax not payable on diesel-alcohol
(3) Where diesel fuel has been blended with alcohol to produce a diesel-alcohol fuel, the excise tax imposed under section 23 on diesel fuel is not payable on the portion of the diesel-alcohol fuel that is equal to the percentage by volume of alcohol in the fuel.
(2) Subsection (1) is deemed to have come into force on February 19, 2003.
62. (1) The Act is amended by adding the following after section 23.4:
Definition of “bio-diesel fuel”
23.5 (1) In this section, “bio-diesel fuel” means a diesel fuel that is produced from waste materials, or feedstocks, of biological origin and not from petroleum, natural gas or coal.
Marginal note:Excise tax not payable on bio-diesel fuel
(2) The excise tax imposed under section 23 on diesel fuel is not payable on bio-diesel fuel.
Marginal note:Where excise tax not payable on bio-diesel blended with diesel
(3) Where diesel fuel has been blended with bio-diesel fuel to produce a diesel-bio-diesel fuel, the excise tax imposed under section 23 on diesel fuel is not payable on the portion of the diesel-bio-diesel fuel that is equal to the percentage by volume of bio-diesel fuel in the fuel.
(2) Subsection (1) is deemed to have come into force on February 19, 2003.
63. (1) Section 68.1 of the Act is amended by adding the following after subsection (2):
Marginal note:Exception
(3) For greater certainty, no amount is payable to a person under subsection (1) in respect of tax paid on gasoline or diesel fuel transported out of Canada in the fuel tank of the vehicle that is used for that transportation.
(2) Subsection (1) applies in respect of any application for a payment under section 68.1 of the Act received by the Minister of National Revenue after February 17, 2003.
Marginal note:1990, c. 45, s. 18
64. (1) Section 5 of Part III of Schedule V to the Act is replaced by the following:
5. A supply made by a school authority to a person other than another school authority of a service of transporting elementary or secondary school students to or from a school that is operated by a school authority.
(2) Subsection (1) is deemed to have come into force on December 17, 1990.
(3) If the amount of a school authority’s net tax for a reporting period determined under the Act as amended by subsection (1) is different from the amount that would be the authority’s net tax for the period if that subsection were not enacted, and the Minister of National Revenue has assessed the net tax for the period, the Minister may reassess the net tax or an amount payable by the authority under section 230.1 of the Act to take into account that difference, on or before the later of the day that is one year after the day on which this Act is assented to and the last day of the period otherwise allowed under section 298 of the Act for making the reassessment, despite that section and despite any decision of a court in respect of that reporting period of the authority that is rendered after December 21, 2001.
Marginal note:1997, c. 10, s. 115(1)
65. (1) Section 21 of Part VI of Schedule V to the Act is replaced by the following:
21. A supply of a municipal service, if
(a) the supply is
(i) made by a government or municipality to a recipient that is an owner or occupant of real property situated in a particular geographic area, or
(ii) made on behalf of a government or municipality to a recipient that is an owner or occupant of real property situated in a particular geographic area and that is not the government or municipality;
(b) the service is
(i) one which the owner or occupant has no option but to receive, or
(ii) supplied because of a failure by the owner or occupant to comply with an obligation imposed under a law; and
(c) the service is not one of testing or inspecting any property for the purpose of verifying or certifying that the property meets particular standards of quality or is suitable for consumption, use or supply in a particular manner.
(2) Subsection (1) is deemed to have come into force on December 17, 1990 except that, in applying section 21 of Part VI of Schedule V to the Act, as enacted by subsection (1), to supplies for which all of the consideration becomes due or is paid before April 24, 1996, it shall be read without reference to subparagraph (b)(ii).
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