• 13. (1) Subsection 188.2(2) of the Act is amended by striking out “or” at the end of paragraph (c) and by adding the following after paragraph (d):

  • (e) in the case of a registered charity that is a charitable foundation, if the foundation devotes resources to political activities that are not considered under subsection 149.1(6.1) to be devoted to charitable purposes;

  • (f) in the case of a registered charity that is a charitable organization, if the organization devotes resources to political activities that are not considered under subsection 149.1(6.2) to be devoted to charitable activities; or

  • (g) in the case of a registered Canadian amateur athletic association, if the association devotes resources to political activities that are not considered under subsection 149.1(6.201) to be devoted to its exclusive purpose and exclusive function.

• (2) Section 188.2 of the Act is amended by adding the following after subsection (2):

  • Marginal note:Suspension – failure to report

    (2.1) If a registered charity or a registered Canadian amateur athletic association fails to report information that is required to be included in a return filed under subsection 149.1(14), the Minister may give notice by registered mail to the charity or association that its authority to issue an official receipt referred to in Part XXXV of the Income Tax Regulations is suspended from the day that is seven days after the day on which the notice is mailed until such time as the Minister notifies the charity or association that the Minister has received the required information in prescribed form.

• (3) The portion of subsection 188.2(3) of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Effect of suspension

    (3) If the Minister has issued a notice to a qualified donee under any of subsections (1) to (2.1), subject to subsection (4),

• (4) Subsection 188.2(4) of the Act is replaced by the following:

  • Marginal note:Application for postponement

    (4) If a notice of objection to a suspension under any of subsections (1) to (2.1) has been filed by a qualified donee, the qualified donee may file an application to the Tax Court of Canada for a postponement of that portion of the period of suspension that has not elapsed until the time determined by the Court.

14. Paragraph 227(10)(b) of the Act is replaced by the following:

• 15. (1) Subsection 237.1(4) of the Act is replaced by the following:

  • Marginal note:Sales prohibited

    (4) A person may, at any time, whether as a principal or an agent, sell or issue, or accept consideration in respect of, a tax shelter only if

    • (a) the Minister has issued before that time an identification number for the tax shelter; and

    • (b) that time is before 2014.

• (2) Paragraph 237.1(4)(b) of the Act, as enacted by subsection (1), is replaced by the following:

  • (b) that time is during the calendar year designated by the Minister as being applicable to the identification number.

• (3) Paragraph 237.1(7.4)(b) of the Act is replaced by the following:

  • (b) 25% of the greater of

    • (i) the total of all amounts each of which is the consideration received or receivable from a person in respect of the tax shelter before the correct information is filed with the Minister or the identification number is issued, as the case may be, and

    • (ii) the total of all amounts each of which is an amount stated or represented to be the value of property that a particular person who acquires or otherwise invests in the tax shelter could donate to a qualified donee, if the tax shelter is a gifting arrangement and consideration has been received or is receivable from the particular person in respect of the tax shelter before the correct information is filed with the Minister or the identification number is issued, as the case may be.

• (4) Section 237.1 of the Act is amended by adding the following after subsection (7.4):

  • Marginal note:Penalty

    (7.5) Every person who is required under subsection (7) to file an information return and who fails to comply with a demand under section 233 to file the return, or to report in the return information required under paragraph (7)(a) or (b), is liable to a penalty equal to 25% of the greater of

    • (a) the total of all amounts each of which is the consideration received or receivable by the person in respect of the tax shelter from a particular person in respect of whom information required under paragraph (7)(a) or (b) had not been reported at or before the time that the demand was issued or the return was filed, as the case may be, and

    • (b) if the tax shelter is a gifting arrangement, the total of all amounts each of which is an amount stated or represented to be the value of property that the particular person could donate to a qualified donee.

• (5) Subsection (1) is deemed to have come into force on March 29, 2012.

• (6) Subsection (2) applies in respect of any tax shelter for which an application for an identification number has been made after March 28, 2012.

• (7) Subsection (3) applies in respect of any application for an identification number made, any sale or issuance of a tax shelter made and any consideration in respect of a tax shelter accepted, on or after the day on which this Act receives royal assent.

• (8) Subsection (4) applies in respect of any demand made, and any information return filed, on or after the day on which this Act receives royal assent.

R.S., c. G-9Governor General’s Act

Marginal note:1990, c. 5, s. 1

16. Subsection 4(1) of the Governor General’s Act is replaced by the following:

Marginal note:1990, c. 5, s. 2

• 17. (1) The portion of subsection 4.1(1) of the Act before paragraph (a) is replaced by the following:

  Marginal note:Annual adjustment of salary

  • 4.1 (1) For the 12-month period beginning on January 1, 2014 and for each 12-month period after that, the Governor General’s salary shall be the amount obtained by multiplying

• Marginal note:1994, c. 18, s. 8

  (2) Subsections 4.1(4) and (5) of the Act are repealed.

C.R.C., c. 945Income Tax Regulations

• 18. (1) Section 5700 of the Income Tax Regulations is amended by adding the following after paragraph (s):

  • (s.1) blood coagulation monitor, including disposable peripherals, for use by an individual who requires anti-coagulation therapy;

• (2) Subsection (1) applies to expenses incurred after 2011.

PART 2MEASURES RELATING TO SALES AND EXCISE TAXES

R.S., c. E-15Excise Tax Act

Marginal note:2006, c. 4, s. 127(1)

19. Subsection 79(4) of the Excise Tax Act is replaced by the following:

Marginal note:2009, c. 32, s. 2(4)

• 20. (1) Paragraph (b) of the definition “harmonization date” in subsection 123(1) of the Act is replaced by the following:

  • (b) July 1, 2010 in the case of Ontario, and

• (2) Subsection (1) comes into force, or is deemed to have come into force, on April 1, 2013, except that for the purposes of subsection 256.21(7) of the Act paragraph (b) of the definition “harmonization date” in subsection 123(1) of the Act, as enacted by subsection (1), is to be read before July 2, 2014 as follows:

  • (b) July 1, 2010 in the case of Ontario or British Columbia, and

Marginal note:1997, c.10, s. 198(1)

• 21. (1) Subsections 212.1(2) to (4) of the Act are replaced by the following:

  • Marginal note:Tax in participating province

    (2) Subject to this Part, every person that is liable under the Customs Act to pay duty on imported goods, or would be so liable if the goods were subject to duty, shall pay to Her Majesty in right of Canada, in addition to the tax imposed by section 212, a tax on the goods calculated at the tax rate for a participating province on the value of the goods if

    • (a) the goods are prescribed goods imported at a place in the participating province; or

    • (b) the goods are not prescribed for the purposes of paragraph (a) and the person is resident in the participating province.

  • Marginal note:Exception

    (3) Paragraph (2)(b) does not apply to goods that are accounted for as commercial goods under section 32 of the Customs Act, specified motor vehicles or a mobile home or a floating home that has been used or occupied in Canada by any individual.

  • Marginal note:Application in offshore areas

    (4) Paragraph (2)(b) does not apply to goods imported by or on behalf of a person that is resident in the Nova Scotia offshore area or the Newfoundland offshore area unless the goods are imported for consumption, use or supply in the course of an offshore activity or the person is also resident in a participating province that is not an offshore area.

• (2) Subsection (1) applies to goods imported on or after June 1, 2012.

• 22. (1) Subsection 259.1(1) of the Act is amended by adding the following in alphabetical order:

  “specified property”

  « bien déterminé »

  “specified property” means

  • (a) a printed book or an update of such a book;

  • (b) an audio recording all or substantially all of which is a spoken reading of a printed book; or

  • (c) a bound or unbound printed version of scripture of any religion.

• Marginal note:1997, c. 10, s. 69.1(1)

  (2) Subsection 259.1(2) of the Act is replaced by the following:

  • Marginal note:Rebate for printed books, etc.

    (2) The Minister shall, subject to subsection (3), pay a rebate to a person that is, on the last day of a claim period of the person or of the person’s fiscal year that includes that claim period, a specified person equal to the amount of tax under subsection 165(1) or section 212 that became payable in the claim period by the person in respect of the acquisition or importation of specified property if

    • (a) in the case of a specified person described in paragraph (f) of the definition “specified person” in subsection (1), the person acquires or imports the specified property otherwise than for the purpose of supply by way of sale for consideration; and

    • (b) in any other case, the person acquires or imports the specified property otherwise than for the purpose of supply by way of sale.

• (3) Subsections (1) and (2) apply to acquisitions and importations of property in respect of which tax becomes payable after March 29, 2012.

Marginal note:2009, c. 32, s. 32(1)

• 23. (1) Section 261.2 of the Act is replaced by the following:

  Marginal note:Rebate in respect of goods imported at a place in a province

  261.2 If a person that is resident in a particular participating province pays tax under subsection 212.1(2) in respect of property described in paragraph 212.1(2)(b) that the person imports at a place in another province for consumption or use exclusively in any province (other than the particular participating province) and if prescribed conditions are satisfied, the Minister shall, subject to section 261.4, pay a rebate to the person equal to the amount determined in prescribed manner.

• (2) Subsection (1) applies to property imported on or after June 1, 2012.

Marginal note:1990, c. 45, s. 12(1)

24. Section 282 of the Act is replaced by the following:

• 25. (1) Schedule I to the Act is amended by adding the following before section 6:

  • 1. The following definitions apply in this Schedule.

    “commercial goods” has the same meaning as in subsection 212.1(1) of the Act.

    “qualifying data” means fuel consumption data, in respect of automobiles described in the portion of subsection 6(1) before paragraph (a), that is

    • (a) if the fuel consumption data under the EnerGuide mark is based on a test method composed of two — but not five — test cycles, data published by the Government of Canada under the EnerGuide mark in respect of those automobiles; or

    • (b) in any other case, data in respect of those automobiles based on a test method composed of only two test cycles and published by the Government of Canada, as specified by the Minister of National Revenue, on the basis of information adjusted and provided by the Minister of Natural Resources.

    “qualifying vehicle” means a vehicle (other than a racing car described in heading No. 87.03 of the List of Tariff Provisions set out in the schedule to the Customs Tariff) registered under the laws of a foreign jurisdiction relating to the registration of motor vehicles that

    • (a) is described in any of heading No. 87.02, subheading Nos. 8703.21 to 8703.90, 8704.21, 8704.31, 8704.90 and 8711.20 to 8711.90 and tariff item Nos. 8716.39.30 and 8716.39.90 of that List;

    • (b) is described in subheading No. 8704.22 or 8704.32 of that List and has a gross vehicle weight rating (as defined in subsection 2(1) of the Motor Vehicle Safety Regulations) not exceeding 10 tonnes; or

    • (c) is described in tariff item No. 8716.10.00 of that List and is a vehicle for camping.

• (2) Subsection (1) comes into force, or is deemed to have come into force, on June 1, 2012 or, if this Act receives royal assent before June 1, 2012, on the day on which this Act receives royal assent (in this subsection referred to as “royal assent day”), except that

  • (a) if royal assent day is before June 1, 2012, section 1 of Schedule I to the Act, as enacted by subsection (1), is to be read, before June 1, 2012, without reference to the definitions “commercial goods” and “qualifying vehicle”; and

  • (b) if royal assent day is after June 1, 2012, section 1 of Schedule I to the Act, as enacted by subsection (1), is to be read, before royal assent day, without reference to the definition “qualifying data”.

Marginal note:2007, c. 29, s. 44(1)

26. The descriptions of A and B in subsection 6(2) of Schedule I to the Act are replaced by the following:

• 27. (1) Section 8 of Schedule I to the Act is amended by striking out “or” at the end of paragraph (b), by adding “or” at the end of paragraph (c) and by adding the following after paragraph (c):

  • (d) that is included as permanently installed equipment in an automobile, station wagon, van or truck if the automobile, station wagon, van or truck

    • (i) is a qualifying vehicle,

    • (ii) is imported temporarily by an individual resident in Canada and not accounted for as a commercial good under section 32 of the Customs Act,

    • (iii) was last supplied in the course of a vehicle rental business to the individual by way of lease, licence or similar arrangement under which continuous possession or use of the automobile, station wagon, van or truck is provided for a period of less than 180 days, and

    • (iv) is exported within 30 days after the importation.

• (2) Subsection (1) applies to any air conditioner that is included as permanently installed equipment in an automobile, station wagon, van or truck imported into Canada on or after June 1, 2012.