Archived - Annex 6:
Notice of Ways and Means Motion to amend the Excise Act, 2001 and Other Legislation
That it is expedient to amend the Excise Act, 2001 and other legislation as follows:
Excise Duty on Tobacco
1 (1) The definition adjustment day in section 58.1 of the Excise Act, 2001 is amended by striking out "or" at the end of paragraph (a.1) and by adding the following after that paragraph:
(a.2) the day after Budget Day; or
(2) Subsection (1) is deemed to have come into force on the day after Budget Day.
2 (1) Section 58.2 of the Act is amended by adding the following after subsection (1.1):
Imposition of tax — 2021 increase
(1.2) Subject to section 58.3, every person shall pay to Her Majesty a tax on all taxed cigarettes of the person held at the beginning of the day after Budget Day at the rate of $0.02 per cigarette.
(2) Subsection (1) is deemed to have come into force on the day after Budget Day.
3 (1) Subsection 58.5(1) of the Act is amended by striking out "or" at the end of paragraph (a.1) and by adding the following after that paragraph:
(a.2) in the case of the tax imposed under subsection 58.2(1.2), June 30, 2021; or
(2) Subsection (1) is deemed to have come into force on the day after Budget Day.
4 (1) Subsection 58.6(1) of the Act is amended by striking out "or" at the end of paragraph (a.1) and by adding the following after that paragraph:
(a.2) in the case of the tax imposed under subsection 58.2(1.2), June 30, 2021; or
(2) Subsection (1) is deemed to have come into force on the day after Budget Day.
5 (1) Paragraph 1(a) of Schedule 1 to the Act is replaced by the following:
(a) $0.72725; or
(2) Subsection (1) is deemed to have come into force on the day after Budget Day.
6 (1) Paragraph 2(a) of Schedule 1 to the Act is replaced by the following:
(a) $0.14545; or
(2) Subsection (1) is deemed to have come into force on the day after Budget Day.
7 (1) Paragraph 3(a) of Schedule 1 to the Act is replaced by the following:
(a) $9.09062; or
(2) Subsection (1) is deemed to have come into force on the day after Budget Day.
8 (1) Paragraph 4(a) of Schedule 1 to the Act is replaced by the following:
(a) $31.65673; or
(2) Subsection (1) is deemed to have come into force on the day after Budget Day.
9 (1) Subparagraph (a)(i) of Schedule 2 to the Act is replaced by the following:
(i) $0.11379, or
(2) Subsection (1) is deemed to have come into force on the day after Budget Day.
Electronic Filing and Certification of Tax and Information Returns
10 The Excise Act, 2001 is modified to give effect to the proposals relating to Electronic Filing and Certification of Tax and Information Returns described in the budget documents tabled by the Minister of Finance in the House of Commons on Budget Day.
11 The Air Travellers Security Charge Act is modified to give effect to the proposals relating to Electronic Filing and Certification of Tax and Information Returns described in the budget documents tabled by the Minister of Finance in the House of Commons on Budget Day.
12 The Greenhouse Gas Pollution Pricing Act is modified to give effect to the proposals relating to Electronic Filing and Certification of Tax and Information Returns described in the budget documents tabled by the Minister of Finance in the House of Commons on Budget Day.
Avoidance of Tax Debts
13 The Excise Act, 2001 is modified to give effect to the proposals relating to Avoidance of Tax Debts described in the budget documents tabled by the Minister of Finance in the House of Commons on Budget Day.
14 The Greenhouse Gas Pollution Pricing Act is modified to give effect to the proposals relating to Avoidance of Tax Debts described in the budget documents tabled by the Minister of Finance in the House of Commons on Budget Day.
Audit Authorities
15 (1) The portion of subsection 260(2) of the Excise Act, 2001 before paragraph (a) is replaced by the following:
Powers of officer
(2) The officer may, at all reasonable times, for any purpose related to the administration or enforcement of this Act
(2) Paragraphs 260(2)(b) and (c) of the Act are replaced by the following:
(b) stop a conveyance or direct that it be moved to a place where an inspection or examination may be performed;
(c) require any individual to be present during an inspection, audit or examination, require any individual to answer all proper questions orally or in writing, in any manner specified by the officer and require any individual to give to the officer all reasonable assistance;
16 (1) The portion of subsection 70(2) of the Air Travellers Security Charge Act before paragraph (a) is replaced by the following:
Powers of authorized person
(2) The authorized person may, at all reasonable times, for any purpose related to the administration or enforcement of this Act
(2) Paragraph 70(2)(b) of the Act is replaced by the following:
(b) require any individual to be present during an inspection, audit or examination, require any individual to give to the authorized person all reasonable assistance and require any individual to answer all proper questions orally or in writing, in any manner specified by the authorized person.
17 (1) The portion of subsection 141(2) of the Greenhouse Gas Pollution Pricing Act before paragraph (a) is replaced by the following:
Powers of authorized person
(2) The authorized person may, at all reasonable times, for any purpose related to the administration or enforcement of this Part
(2) Paragraph 141(2)(b) of the Act is replaced by the following:
(b) require any individual to be present during an inspection, audit or examination, require any individual to answer all proper questions orally or in writing, in any manner specified by the authorized person and require any individual to give to the authorized person all reasonable assistance.
Excise Duty on Vaping Products
18 The Excise Act, 2001 is modified to give effect to the proposals relating to Excise Duty on Vaping Products described in the budget documents tabled by the Minister of Finance in the House of Commons on Budget Day.
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