SOR/2005-151Canada Education Savings Regulations

• 32. (1) The description of G in paragraph 10(1)(b) of the Canada Education Savings Regulations is replaced by the following:

  G

  is the total of all amounts paid into the RESP under a designated provincial program.

• (2) The description of G in paragraph 10(2)(b) of the Regulations is replaced by the following:

  G

  is the total of all amounts paid into the RESP under a designated provincial program, and

• (3) Subsections (1) and (2) apply to the 2007 and subsequent years.

• 33. (1) Subsection 16(2) of the Regulations is replaced by the following:

  • (2) If less than all of the property, other than the property in a CLB account, held in connection with an RESP is transferred to another RESP, the assisted contributions, unassisted contributions, CES grants, any amount paid under a designated provincial program and accumulated income are considered to be transferred in the same proportion as the value of the property transferred is to the total value of the property, other than the value of the property in a CLB account, in the RESP at the time of the transfer.

• (2) Subsection (1) applies to the 2007 and subsequent years.

C.R.C., c. 385Canada Pension Plan Regulations

• 34. (1) Subparagraph 36(2)(b)(ii) of the Canada Pension Plan Regulations is replaced by the following:

  • (ii) if the amount is payable to a corporation, zero per cent, and in any other case, 2 per cent.

• (2) Subsection (1) comes into force, or is deemed to have come into force, on July 1, 2010.

SOR/97-33Insurable Earnings and Collection of Premiums Regulations

• 35. (1) Subparagraph 18(2)(b)(ii) of the Insurable Earnings and Collection of Premiums Regulations is replaced by the following:

  • (ii) if the amount is payable to a corporation, zero per cent, and in any other case, 2 per cent.

• (2) Subsection (1) comes into force, or is deemed to have come into force, on July 1, 2010.

SOR/2002-63Regulations Excluding Certain Indictable Offences from the Definition of “Designated Offence”

• 36. (1) Paragraph 1(a) of the Regulations Excluding Certain Indictable Offences from the Definition of “Designated Offence” is repealed.

• (2) Paragraphs 1(d) and (e) of the Regulations are repealed.

• (3) Paragraph 1(j) of the Regulations is repealed.

PART 2AMENDMENTS IN RESPECT OF EXCISE DUTIES AND SALES AND EXCISE TAXES

R.S., c. E-14Excise Act

Marginal note:1996, c. 21, s. 62(1)

• 37. (1) Paragraph 110.1(1)(b) of the Excise Act is replaced by the following:

  • (b) interest at such rates per annum prescribed under the Income Tax Act for amounts payable by the Minister under that Act as refunds of overpayments of tax to a person that is not a corporation, as are in effect from time to time, in respect of each day between the expiration of that time and the day on which the total duty, penalty and interest outstanding is paid, calculated on the total duty, penalty and interest outstanding on that day.

• (2) Subsection (1) comes into force, or is deemed to have come into force, on July 1, 2010.

Amendments in Respect of the Excise Act, 2001

2002, c. 22Excise Act, 2001

• 38. (1) The definition “stamped” in section 2 of the Excise Act, 2001 is replaced by the following:

  “stamped”

  « estampillé »

  “stamped”, in respect of a tobacco product, means that an excise stamp, and all prescribed information in a prescribed format, are stamped, impressed, printed or marked on, indented into or affixed to the product or its container in the prescribed manner to indicate that duty, other than special duty, has been paid on the product.

• (2) Section 2 of the Act is amended by adding the following in alphabetical order:

  “excise stamp”

  « timbre d’accise »

  “excise stamp” means a stamp that is issued by the Minister under subsection 25.1(1) and that has not been cancelled under section 25.5.

Marginal note:2008, c. 28, s. 51(1)

• 39. (1) Subsection 5(1) of the Act is replaced by the following:

  Marginal note:Constructive possession

  • 5. (1) For the purposes of section 25.2, subsections 25.3(1), 30(1), 32(1) and 32.1(1), section 61, subsections 70(1) and 88(1), sections 230 and 231 and subsection 238.1(1), if one of two or more persons, with the knowledge and consent of the rest of them, has anything in the person’s possession, it is deemed to be in the custody and possession of each and all of them.

• Marginal note:2008, c. 28, s. 51(2)

  (2) The portion of subsection 5(2) of the Act before paragraph (a) is replaced by the following:

  • Meaning of “possession”

    (2) In this section and in section 25.2, subsections 25.3(1), 30(1), 32(1) and 32.1(1), section 61 and subsections 70(1), 88(1) and 238.1(1), “possession” means not only having in one’s own personal possession but also knowingly

40. The Act is amended by adding the following after section 25:

41. The Act is amended by adding the following after subsection 206(2.1):

Marginal note:2008, c. 28, s. 60

42. The portion of section 214 of the Act before paragraph (a) is replaced by the following:

Marginal note:2007, c. 18, s. 121

43. Section 234 of the Act is replaced by the following:

44. The Act is amended by adding the following after section 238:

Marginal note:2007, c. 18, s. 127(1)

45. Section 264 of the Act is replaced by the following:

46. Section 266 of the Act is amended by adding the following after subsection (1):

• 47. (1) Paragraph 304(1)(c) of the Act is replaced by the following:

  • (c) respecting the types of security that are acceptable for the purposes of paragraph 23(3)(b) or subsection 25.1(3), and the manner by which the amount of the security is to be determined but that amount must not be less than $5,000;

• (2) Paragraph 304(1)(d) of the French version of the Act is replaced by the following:

  • d) régir la durée, la modification, la suspension, le renouvellement, la révocation, le retrait et le rétablissement des licences, agréments et autorisations;

• (3) Subsection 304(1) of the Act is amended by adding the following after paragraph (f):

  • (f.1) respecting the issuance of excise stamps;

• (4) Paragraph 304(1)(i) of the French version of the Act is replaced by the following:

  • i) régir le dépôt de produits du tabac et d’alcool dans un entrepôt d’accise ou un entrepôt d’accise spécial et leur sortie d’un tel entrepôt;

• Marginal note:2007, c. 18, s. 130(1)

  (5) Paragraph 304(1)(n) of the French version of the Act is replaced by the following:

  • n) régir la vente, en vertu de l’article 266, d’alcool, de produits du tabac, de tabac en feuilles, d’alcool spécialement dénaturé ou de préparations assujetties à des restrictions saisis en vertu de l’article 260;

R.S., c. 1 (2nd Supp.)Customs Act

48. Subsection 2(1) of the Customs Act is amended by adding the following in alphabetical order:

49. Section 97.25 of the Act is amended by adding the following after subsection (3):

Marginal note:2007, c. 18, s. 137(1)

50. Subsection 117(2) of the Act is replaced by the following:

51. Section 119.1 of the Act is amended by adding the following after subsection (1):

Marginal note:2007, c. 18, s. 139(1)

52. The portion of subsection 142(1) of the Act before paragraph (a) is replaced by the following:

53. Section 142.1 of the Act is amended by adding the following after subsection (1):

Application

Meaning of “implementation date”

• 54. (1) In this section, “implementation date” means the first day of the month that follows the thirtieth day after the day on which this Act receives Royal Assent.

• Marginal note:Application

  (2) Sections 38 to 46, subsections 47(1) and (3) and sections 48 to 53 apply as of the implementation date, except that, for the purposes of section 34 or 35 of the Excise Act, 2001, a tobacco product may, on or after the implementation date but before April 2011, be entered into the duty-paid market or be released under the Customs Act for entry into the duty-paid market, as the case may be, if it is stamped in one of the following manners:

  • (a) in accordance with the rules applicable under the Excise Act, 2001 as those rules read on the day before the day on which this Act receives Royal Assent;

  • (b) in accordance with the rules applicable under the Excise Act, 2001 as those rules read on the implementation date or as they are amended from time to time after that date; or

  • (c) in the manner described in paragraphs (a) and (b).

• Marginal note:Effect — paragraph (2)(a)

  (3) If a tobacco product is stamped in the manner described in paragraph (2)(a), the rules applicable under the Excise Act, 2001 as those rules read on the day before the day on which this Act receives Royal Assent apply in respect of the tobacco product.

• Marginal note:Effect — paragraph (2)(b) or (c)

  (4) If a tobacco product is stamped in the manner described in paragraph (2)(b) or (c), the rules applicable under the Excise Act, 2001 as those rules read on the implementation date, or as they are amended from time to time after that date, apply in respect of the tobacco product.