|
Clause in Legislation |
Section of the Act Amended |
Topic |
|
Preface |
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|
1 |
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Short-Title |
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Part 1
Amendments to the Excise Tax Act |
Amendments in Respect of the Goods and
Services Tax/Harmonized Sales Tax |
2 |
123 |
Definitions |
3 |
128 |
Closely Related Corporation |
4 |
129.1 |
Supply by Small Supplier Division |
5 |
150 |
Election for Exempt Supplies |
6 |
156 |
Election for Closely Related Persons |
7 & 8 |
165 & 165.1 |
Supply of Right to Use Coin-Operated Device |
9 |
167.11 |
Supply to Authorized Foreign Bank |
10 |
176 |
Acquisition of Used Returnable Containers |
11 |
177 |
Agents |
12 |
178.7 |
Meaning of "Specified Service" by a Charity |
13 |
178.8 |
Import Arrangements |
14 |
193 |
Sale of Real Property |
15 |
201 |
Value of Passenger Vehicle |
16 |
202 |
Improvement to Passenger Vehicle |
17 |
205 |
Acquisition of Assets |
18 |
215.1 |
Abatement or Refund of Tax as if it were Duty |
19 |
216 |
Determinations, Appeals and Refunds in relation to
Tax under Division III |
20 |
217 |
Definition "imported taxable supply" |
21 |
220.01 |
Definitions |
22 |
220.05 |
Tax in Participating Province |
23 |
220.07 |
Value of Goods |
24 |
220.09 |
Exception for Specified Motor Vehicle |
25 |
221.1 |
Export Trading House Certificate |
26 |
225.1 |
Net Tax Calculation for Charities |
27 |
225.2 |
Selected Listed Financial Institution Election |
28 |
226 |
Returnable Containers |
29 |
226.01 |
Non-application of Exemption |
30 |
226.1 |
Deduction for Charity |
31 |
231 |
Bad Debts - Deduction from Net Tax |
32 |
235 |
Net Tax Where Passenger Vehicle Leased |
33 |
240 |
Registration Permitted |
34 |
252.1 |
Accommodation Rebate |
35 |
252.2 |
Restriction |
36 |
252.4 |
Rebate Paid by Supplier |
37 |
254 |
Nova Scotia First-Time Homebuyers’ HST Rebate |
38 |
254.1 |
Nova Scotia First-Time Homebuyers’ HST Rebate
for Building Only |
39 |
255 |
Nova Scotia Cooperative Housing Rebate |
40 |
256 |
New Housing Rebate for Owner-built Homes |
41 |
257 |
Non-registrant Sale of Real Property |
42 |
258.1 |
Rebate for Qualifying Motor Vehicle |
43 |
258.2 |
Rebate for Modification Services |
44 |
259 |
Public Service Body Rebate |
45 |
263.2 |
Rebates in Respect of Beverages in Returnable
Containers |
46 |
281.1 |
Waiver or Cancellation of Interest or Penalties |
47 |
289 |
Requirement to Provide Documents or Information |
48 |
295 |
Disclosure of Personal Information |
49 |
303 |
Exception for Extension of Time by Minister |
50 |
308 |
Provision of Document to the Court |
51 |
328 |
Offences re Confidential Information |
52 |
V/II/1 |
Definitions |
53 |
V/II/7 |
Speech-language Pathology Services |
54 |
V/II/7.2 |
Social Workers’ Services |
55 |
V/V.1/1 |
Goods Supplied by a Charity in Conjunction with Real
Property |
56 |
V/VI/20 |
Supplies by Government, Municipality, etc. |
57 |
VI/I/2 |
Prescription Drugs and Biologicals |
58 |
VI/IV/3 |
Sales of Industrial Hemp Seeds and Straw |
59 |
VII/6 |
Importations of Industrial Hemp Seed or Straw |
60 |
VII/8.3 |
Imported Goods Relieved Under Exporters of Processing
Services Program |
61 |
VII/12 |
Importations of Industrial Hemp Seed or Straw |
62 |
X/I/22 |
Goods Brought into a Participating Province |
63 |
Various |
Replacing "(GST)" with "(GST/HST)" |
Amendments in Respect of Excise Taxes |
64 |
2 |
Interpretation |
65 |
88 |
Waiver or Cancellation of Interest or Penalty |
66 |
99 |
Provision of Documents May be Required |
|
Part 2
Amendments in Respect of Excise Duty on Alcohol and Tobacco Products |
Excise Act, 2001 |
67 |
2 |
Definitions |
68 |
14 |
Licences |
69 |
17 |
Alcohol Registration |
70 |
19 |
Issuance of Excise Warehouse Licence |
71 |
20 |
Issuance of Special Excise Warehouse Licence |
72 |
21 |
Return of Tobacco |
73 |
24.1 |
Licences and Registrations not Statutory Instruments |
74 |
25 |
Exception Ä Manufacturing for Personal Use |
75 |
28 |
Unlawful Removal from Premises of Tobacco Licensee |
76 |
28.1 |
Unlawful Removal from Premises of Tobacco Dealer |
77 |
30 |
Selling, etc., Unstamped Raw Leaf Tobacco |
78 |
31 |
Exceptions to Sections 26 and 30 |
79 |
32 |
Unlawful Possession or Sale of Tobacco Products |
80 |
35 |
Packaging and Stamping of Imported Tobacco |
81 |
37 |
Unstamped Products to be Warehoused |
82 |
38 |
No Warehousing or Delivery of Tobacco Without Markings |
83 |
41 |
Importation for Re-working or Destruction |
84 |
46 |
Duty Relieved Ä Raw Leaf Tobacco |
85 |
50 |
Prohibition on Removal from an Excise Warehouse |
86 |
51 |
Removal of Imported Tobacco |
87 |
52 |
Restriction Ä Special Excise Warehouse |
88 |
59.1 |
Importations Involving a Provincial Authority |
89 |
60 |
Prohibition Ä Production and Packaging of Spirits |
90 |
61 |
Prohibition Ä Possession of Still |
91 |
62.1 |
Prohibition Ä Fortification of Wine |
92 |
66 |
Application Ä In-Transit and Transhipped Alcohol |
93 |
70 |
Prohibition Ä Possession of Bulk Alcohol |
94 |
73 |
Restriction Ä Licensed User |
95 |
74 & 75 |
Disposal and Importation of Bulk Alcohol |
96 |
88 |
Prohibition Ä Possession of Non-Duty-Paid Packaged
Alcohol |
97 |
93.1 & 93.2 |
Restricted Formulations |
98 |
117.1 |
Responsibility for Wine Ceases |
99 |
131 to 131.2 |
Production of Spirits Using Wine |
100 |
135 |
Wine Produced for Personal Use and by Small Producers |
101 |
136 |
Removals of Wine for Consignment Sales |
102 |
138 |
Duty Payable on Unaccounted Packaged Wine |
103 |
145 |
Duty not Payable – Packaged Alcohol |
104 |
147 |
Duty not Payable – Wine Samples |
105 |
151 |
Restriction on Removal from Excise Warehouse |
106 |
153.1 |
Return of Non-Duty-Paid Wine |
107 |
160 |
Filing by Licensee |
108 |
173 |
Ten-Year Limitation Period on Waiving or Reducing
Interest |
109 |
177 |
Restriction on Refunds |
110 |
181.1 |
Destroyed Imported Manufactured Tobacco |
111 |
188 |
Limitation on Refunding Overpayments; Limitation |
112 |
189 |
Restriction on Refunds |
113 |
196 |
Extension of Time by Minister |
114 |
197 |
Extension of Time to Appeal Assessment |
115 |
199 |
Extension of Time to Appeal to Tax Court of Canada |
116 |
208 |
Requirement to Provide Records or Information |
117 |
211 |
Disclosure of Personal Information |
118 |
217 |
Punishment for Certain Alcohol Offences |
119 |
218 |
Punishment for More Serious Alcohol Offences |
120 |
221 |
Offence – Confidential Information |
121 |
234 |
Contravention of Section 38, 40, 41, 49, 61, 62.1, 99,
149 or 151 |
122 |
236 |
Diversion of Black Stock Tobacco |
123 |
237 |
Diversion of Non-Duty-Paid Alcohol |
124 |
243 & 243.1 |
Certain Contraventions Involving Alcohol |
125 |
247.1 |
Unauthorized Possession, etc. of Restricted Formulation |
126 |
255.1 |
Waiving or Reducing Failure to File Penalty |
127 |
264 |
Certain Things not to be Returned |
128 |
266 |
Dealing with Things Seized |
129 |
297 |
Definition "common-law partner" |
130 |
304 |
Regulations – Governor in Council |
131 |
315.1 |
Application of Regulations made under the Excise Act |
132 |
316.1 |
Refund for Re-worked or Destroyed Tobacco Product |
133 |
317.1 |
Imported Tobacco Delivered to Duty Free Shop
before Implementation Date |
Access to Information Act |
134 |
Sched. II |
Statutory Prohibitions against Disclosure |
Customs Act |
135 |
2 |
Interpretation |
136 |
97.25 |
Sale of Detained Goods |
137 |
117 |
No Return of Certain Goods |
138 |
119.1 |
Dealing with Goods Seized |
139 |
142 |
Disposal of Things Abandoned or Forfeit |
140 |
142.1 |
Dealing with Abandoned or Forfeited Alcohol, etc. |
141 |
164 |
Regulations |
Customs Tariff |
142 |
21 |
Definitions – "Beer", "Wine",
"Utilisateur Agréé" |
Excise Tax Act |
143 |
215 |
Value of Goods |
|
Part 3
Amendments to the Air Travellers Security Charge Act |
144 |
2 |
Definitions |
145 |
11 |
Exceptions |
146 |
30 |
Waiving or Reducing Interest |
147 |
44 |
Extension of Time by Minister |
148 |
45 |
When Application to be Granted |
149 |
47 |
When Order to be Made |
150 |
52 |
Appeals |
151 |
55 |
Waiving or Cancelling Penalties |
152 |
84 |
Regulations |
153-156 |
Schedule |
Listed Airports |
|
Part 4
Coordinating Amendment |
157 |
EA, 2001, 88 |
Bill C-28 (Budget Implementation Act, 2006, No. 2) |
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