Bill C-28

Related Amendments as a Result of the GST/HST Rate Reduction

Air Travellers Security Charge Act

196. (1) The portion of paragraph 12(1)(a) of the Air Travellers Security Charge Act before subparagraph (i) is replaced by the following:

(a) $4.67 for each chargeable emplanement included in the service, to a maximum of $9.33, if

(2) The portion of paragraph 12(1)(b) of the Act before subparagraph (i) is replaced by the following:

(b) $4.90 for each chargeable emplanement included in the service, to a maximum of $9.80, if

(3) The portion of paragraph 12(1)(d) of the Act before subparagraph (i) is replaced by the following:

(d) $8.34 for each chargeable emplanement included in the service, to a maximum of $16.68, if

(4) The portion of paragraph 12(2)(b) of the Act before subparagraph (i) is replaced by the following:

(b) $8.34 for each chargeable emplanement by an individual on an aircraft used to transport the individual to a destination outside Canada but within the continental zone, to a maximum of $16.68, if

(5) Subsections (1) to (4) apply in respect of any air transportation service that includes a chargeable emplanement on or after January 1, 2008 and for which any consideration is paid or becomes payable on or after that day.

Excise Act, 2001

Amendments to the Act

197. (1) The portion of the definition “taxed tobacco” in section 58.1 of the Excise Act, 2001 before paragraph (a) is replaced by the following:

“taxed tobacco” of a person means cigarettes, tobacco sticks, loose tobacco and cigars, in respect of which duty has been imposed under section 42 before January 1, 2008 at a rate set out in paragraph 1(b), 2(b) or 3(b) of Schedule 1 or in section 4 of that Schedule, as those provisions read on December 31, 2007, and that, at the beginning of January 1, 2008,

(2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2008.

198. (1) Paragraphs 58.2(a) to (d) of the Act are replaced by the following:

(a) 0.295 cent per cigarette;

(b) 0.275 cent per tobacco stick;

(c) 0.195 cent per gram of loose tobacco; and

(d) 0.19 cent per cigar.

(2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2008.

199. (1) Section 58.3 of the Act is replaced by the following:

58.3 Tax under this Part in respect of the inventory of all taxed tobacco of a person that is held at the beginning of January 1, 2008 at a separate retail establishment of the person is not payable if that retail establishment holds inventory of 30,000 or fewer units.

(2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2008.

200. (1) Subsection 58.5(1) of the Act is replaced by the following:

58.5 (1) Every person liable to pay tax under this Part shall, on or before February 29, 2008, file a return with the Minister in the prescribed form and manner.

(2) Subsection (1) applies to tax that a person is required to pay under section 58.2 of the Act after December 31, 2007.

201. (1) Subsection 58.6(1) of the Act is replaced by the following:

58.6 (1) Every person shall pay to the Receiver General the total tax payable by the person under this Part on or before February 29, 2008.

(2) Subsection (1) applies to tax that a person is required to pay under section 58.2 of the Act after December 31, 2007.

202. (1) Subparagraphs 216(2)(a)(i) to (iv) of the Act are replaced by the following:

(i) $0.17 multiplied by the number of cigarettes to which the offence relates,

(ii) $0.127 multiplied by the number of tobacco sticks to which the offence relates,

(iii) $0.116 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks to which the offence relates, and

(iv) $0.29 multiplied by the number of cigars to which the offence relates, and

(2) Subparagraphs 216(3)(a)(i) to (iv) of the Act are replaced by the following:

(i) $0.255 multiplied by the number of cigarettes to which the offence relates,

(ii) $0.19 multiplied by the number of tobacco sticks to which the offence relates,

(iii) $0.174 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks to which the offence relates, and

(iv) $0.67 multiplied by the number of cigars to which the offence relates, and

(3) Subsections (1) and (2) come into force on the later of January 1, 2008 and the day on which this Act is assented to.

203. (1) Paragraphs 240(a) to (c) of the Act are replaced by the following:

(a) $0.361448 per cigarette that was removed in contravention of that subsection,

(b) $0.2105 per tobacco stick that was removed in contravention of that subsection, and

(c) $207.704 per kilogram of manufactured tobacco, other than cigarettes and tobacco sticks, that was removed in contravention of that subsection.

(2) Subsection (1) comes into force on the later of January 1, 2008 and the day on which this Act is assented to.

204. (1) Paragraph 1(b) of Schedule 1 to the Act is replaced by the following:

(b) $0.425 for each five cigarettes or fraction of five cigarettes contained in any package, in any other case.

(2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2008.

205. (1) Paragraph 2(b) of Schedule 1 to the Act is replaced by the following:

(b) $0.06325 per stick, in any other case.

(2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2008.

206. (1) Paragraph 3(b) of Schedule 1 to the Act is replaced by the following:

(b) $57.85 per kilogram, in any other case.

(2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2008.

207. (1) Section 4 of Schedule 1 to the Act is replaced by the following:

4. Cigars: $18.50 per 1,000 cigars.

(2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2008.

208. (1) Paragraph (a) of Schedule 2 to the Act is replaced by the following:

(a) $0.067 per cigar, and

(2) The portion of paragraph (b) of Schedule 2 to the Act before subparagraph (i) is replaced by the following:

(b) 67%, computed on

(3) Subsections (1) and (2) come into force, or are deemed to have come into force, on January 1, 2008.

Application

209. For the purposes of applying the provisions of the Customs 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 sections 204 to 208 had come into force on January 1, 2008.