Proceedings of the Standing Senate Committee on
National Finance

Issue no. 38 - Eighteenth Report

Tuesday, June 20, 2017

The Standing Senate Committee on National Finance has the honour to present its

EIGHTEENTH REPORT

Your committee, to which was referred Bill C-44, An Act to implement certain provisions of the budget tabled in Parliament on March 22, 2017 and other measures, has, in obedience to the order of reference of June 14, 2017, examined the said bill and now reports the same with the following amendments:

1. Delete clause 42, pages 24 and 25.

2. Delete clause 43, page 25.

3. Clause 44, pages 25 and 26:

(a) on page 25,

(i) replace line 32 with the following:

"44 (1) Parts II and II.1 of the schedule to the Excise Act'', and

(ii) replace lines 34 and 35 with the following:

"1 On all beer or malt liquor containing more than 2.5 per cent absolute ethyl alcohol by volume, $31.84 per hectolitre.''; and

(b) on page 26, replace lines 1 to 14 with the following:

"2 On all beer or malt liquor containing more than 1.2 per cent absolute ethyl alcohol by volume but not more than 2.5 per cent absolute ethyl alcohol by volume, $15.92 per hectolitre.

3 On all beer or malt liquor containing not more than 1.2 per cent absolute ethyl alcohol by volume, $2.643 per hectolitre.''.

4. Delete clause 49, pages 29 and 30.

5. Delete clause 50, pages 30 to 32.

6. Clause 64, page 37:

(a) replace the references after the heading "SCHEDULE 4'' on line 7 with the following:

"(Sections 122, 123 and 159.1)'';

(b) replace lines 8 to 17 with the following:

"1 Spirits: $11.930 per litre of absolute ethyl alcohol contained in the spirits.

2 Spirits containing not more than 7 per cent absolute ethyl alcohol by volume: $0.301 per litre.''; and

(c) replace the references after line 21 with the following:

"(Sections 122, 123, 159.1, 217 and 218)''.

7. Clause 65, pages 37 and 38:

(a) on page 37,

(i) replace the references after the heading "SCHEDULE 6'' on line 29 with the following:

"(Sections 134, 135 and 159.1)'', and

(ii) replace lines 31 to 33 with the following:

"(a) in the case of wine that contains not more than 1.2 per cent of absolute ethyl alcohol by volume, $0.0209 per litre;''; and

(b) on page 38,

(i) replace lines 1 to 16 with the following:

"(b) in the case of wine that contains more than 1.2 per cent of absolute ethyl alcohol by volume but not more than 7 per cent of absolute ethyl alcohol by volume, $0.301 per litre; and

(c) in the case of wine that contains more than 7 per cent of absolute ethyl alcohol by volume, $0.63 per litre.'', and

(ii) replace the references after line 20 with the following:

"(Sections 134, 135, 159.1, 217, 218, 242, 243 and 243.1)''.

Respectfully submitted,

PERCY MOCKLER

Chair