Budget Implementation Act, 2003 (S.C. 2003, c. 15)

Coordinating Amendments

Excise Act, 2001

• 130. (1) On the later of the coming into force of subsection 100(1) of this Act and section 382 of the Excise Act, 2001, being chapter 22 of the Statutes of Canada, 2002 (the “other Act”), section 78 of the Excise Tax Act is replaced by the following:

  Marginal note:Determination of fiscal months

  • 78. (1) The fiscal months of a person shall be determined in accordance with the following rules:

    • (a) if fiscal months of the person have been determined under subsection 243(2) or (4) for the purposes of Part IX, each of those fiscal months is a fiscal month of the person for the purposes of this Act;

    • (b) if fiscal months of the person have not been determined under subsection 243(2) or (4) for the purposes of Part IX, the person may select for the purposes of this Act fiscal months that meet the requirements set out in subsection 243(2); and

    • (c) if neither paragraph (a) nor paragraph (b) applies, each calendar month is a fiscal month of the person for the purposes of this Act.

  • Marginal note:Notification of Minister

    (2) Every person who is required to file a return shall notify the Minister of their fiscal months in the prescribed form and manner.

• (2) On the later of the coming into force of subsection 100(1) of this Act and section 383 of the other Act, section 79 of the Excise Tax Act is replaced by the following:

  Marginal note:Returns and payments

  • 79. (1) Every person who is required to pay tax under Part III and every person who holds a licence granted under or in respect of that Part shall, not later than the last day of the first month after each fiscal month of the person,

    • (a) file a return with the Minister, in the prescribed form and manner, for that fiscal month;

    • (b) calculate, in the return, the total amount of the tax payable, if any, by the person for that fiscal month; and

    • (c) pay that amount to the Receiver General.

  • Marginal note:Authority for extended reporting period

    (2) Despite subsection (1), the Minister may authorize a person to file a return and pay tax in respect of

    • (a) any period longer than one fiscal month but not more than six fiscal months, if the tax payable by that person under Part III for the preceding twelve fiscal months did not exceed $4,800; or

    • (b) any period longer than one fiscal month but not more than six fiscal months, if

      • (i) the activities of the person that give rise to tax payable by that person under Part III are predominantly limited to a seasonal period of operation, and

      • (ii) the tax payable by that person under Part III for the equivalent period in the preceding twelve fiscal months did not exceed an average of $400 per fiscal month during that equivalent period.

  • Marginal note:Filing of return for extended reporting period

    (3) If the Minister authorizes a person under subsection (2) to file a return and pay tax in respect of a period longer than one fiscal month, the person shall, not later than the last day of the first month after the end of the period, file the return and pay any tax owing.

• (3) On the later of the coming into force of subsection 101(1) of this Act and subsection 384(1) of the other Act, clause 79.1(1)(a)(i)(A) of the Excise Tax Act is replaced by the following:

  • (A) the tax payable under Part III, other than tax payable in accordance with the Customs Act, by that person in that month, and

• (4) On the later of the coming into force of subsection 101(1) of this Act and subsection 384(2) of the other Act, clause 79.1(1)(a)(ii)(A) of the Excise Tax Act is replaced by the following:

  • (A) the tax payable under Part III, other than tax payable in accordance with the Customs Act, by that person in that period, and

• (5) If subsection 101(1) of this Act comes into force before, or on the same day as, subsection 384(3) of the other Act, then, on the day on which that subsection 101(1) comes into force, that subsection 384(3) is repealed.

• (6) On the later of the coming into force of subsection 101(2) of this Act and subsection 384(4) of the other Act, subparagraph 79.1(1)(b)(ii) of the Excise Tax Act is replaced by the following:

  • (ii) the person

    • (A) was, at any time in the last preceding calendar year ending at least ninety days, or ninety-one days if that time falls in a leap year, before that time, a member of a group of associated corporations (within the meaning of section 256 of the Income Tax Act) and the aggregate amount of taxes payable under Part III, other than taxes payable in accordance with the Customs Act, by the group in that year exceeded twelve million dollars, and

    • (B) is not, at that time, authorized under subsection 79(2) to file a return for a period longer than one fiscal month.

• (7) If subsection 101(3) of this Act comes into force before, or on the same day as, subsection 384(5) of the other Act, then, on the day on which that subsection 101(3) comes into force, that subsection 384(5) is repealed.