Sales Tax and Excise Tax Amendments Act, 2001

How it changed on the way

77% of the text as introduced was changed or removed by the time it became law (15,422 words introduced, 15,028 passed).

substantial changeintent mostly kept

The bill saw extensive edits during passage, altering 77% of the introduced text through removals, replacements, and additions. Core amendments to the Excise Tax Act were retained but refined with new clauses, an assent date, and adjusted application rules.

• Added royal assent date and formal title to the enacted version.

  After: “An Act to amend the Excise Tax Act [Assented to 14th June, 2001]”

• Added new adjustment formula for invalid use of export certificate in final text.

  After: “Adjustment if invalid use of export certificate Adjustment if deemed revocation of export certificate (2) If a registrant's authorization to use an export certificate (within the meaning of section 221.1) is deemed to have been revoked under subsection 221.1(6) effective immedi- ately after the last day of a fiscal year of the registrant, the registrant shall, in determining the net tax for the first reporting period of the registrant following that year, add the amount determined by the formula A x B/12 where où :”

How precisely it is written

mixedChallenging the law: HardDisputing a charge: Moderate

The bill supplies many exact numerical formulas, rate calculations and closed definitions of residential units and floor space. At the same time it repeatedly uses open-ended phrases that turn on ministerial judgment or what can reasonably be expected.

Open to argument

• “if it can reasonably be expected”

  Subjective future-oriented test that invites prolonged argument over what facts satisfy the expectation.

• “subject to such conditions as the Minister may from time to time specify”

  Unbounded power to impose changing conditions without statutory limits.

• “The Minister may waive or cancel any amount otherwise payable”

  Pure discretionary grant with no objective criteria stated in the text.

Clear-cut

• “at the rate prescribed for the purposes of paragraph 280(1)(b) plus 4% per year compounded daily”

  Fixed arithmetic formula that produces a single calculable sum.

• “a multiple unit residential complex that does not contain more than two residential units”

  Bright-line numerical limit that leaves no interpretive room.

• “[A x ($450,000 - B)/$100,000] - C”

  Explicit algebraic formula with dollar thresholds.

Discretion. The Minister is given open-ended power to waive or cancel interest and penalties and to attach whatever conditions the Minister chooses to export certificates and similar authorizations.

Challenging the law itself. The presence of detailed definitions and arithmetic tests makes a successful vagueness or overbreadth challenge under section 7 of the Charter difficult.

Disputing a charge under it. Complex qualifying-residential-unit tests and reasonable-expectation language allow factual disputes over whether the statutory conditions have been met.

Read by a language model from the royal assent text; every quoted phrase appears in the bill. A reading of the drafting, not legal advice.