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Legislative and Regulatory Proposals Relating to the Excise Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001 and the Greenhouse Gas Pollution Pricing Act

PART 1

Draft Amendments to the Excise Tax Act

1  Subsection 98(3) of the Excise Tax Act is replaced by the following:
Inspection
(3)  Every person required by subsection (1) to keep records and books of account shall, at all reasonable times, for any purpose related to the administration or enforcement of this Act
(a)  make the records and books of account and every account and voucher necessary to verify the information therein available to a particular person that is an officer of the Agency or another person authorized by the Minister;
(b)  give the particular person all reasonable assistance to inspect, audit or examine the records, books, accounts and vouchers;
(c)  give the particular person all reasonable assistance, answer all proper questions relating to the administration and enforcement of this Act and
(i)  attend with the particular person at a place designated by the particular person, or by video-conference or by another form of electronic communication, and answer the questions orally, and
(ii)  answer the questions in writing, in any form specified by the particular person; and
(d)  give the particular person all reasonable assistance with anything the particular person is authorized to do under this Act.
  
2  (1)  Subsection 106.1(3.1) of the Act is replaced by the following:
Date electronic notice sent
(3.1)  For the purposes of this Act, if a notice or other communication in respect of a person, other than a notice or other communication that refers to the business number of a person, is made available in electronic format such that it can be read or perceived by a person or a computer system or other similar device, the notice or other communication is presumed to be sent to the person and received by the person on the date that an electronic message is sent, to the electronic address most recently provided before that date by the person to the Minister for the purposes of this subsection, informing the person that a notice or other communication requiring the person's immediate attention is available in the person's secure electronic account. A notice or other communication is considered to be made available if it is posted by the Minister in the person's secure electronic account and the person has authorized that notices or other communications may be made available in this manner and has not before that date revoked that authorization in a manner specified by the Minister.
  
(2)  Section 106.1 of the Act is amended by adding the following after subsection (3.1):
Date electronic notice sent — business account
(3.2)  For the purposes of this Act, a notice or other communication in respect of a person that is made available in electronic format such that it can be read or perceived by a person or computer system or other similar device and that refers to the business number of a person is presumed to be sent to the person and received by the person on the date that it is posted by the Minister in the secure electronic account in respect of the business number of the person, unless the person has requested, at least 30 days before that date, in a manner specified by the Minister, that such notices or other communications be sent by mail.
  
3  (1)  The Act is amended by adding the following after section 188.1:
Cryptoassets
Definitions
188.2  (1)  The following definitions apply in this section.
cryptoasset means property (other than prescribed property) that is a digital representation of value and that only exists at a digital address of a publicly distributed ledger. (cryptoactif)
mining activity means an activity in respect of a cryptoasset that is
(a)  validating transactions and adding them to the publicly distributed ledger on which the cryptoasset exists at a digital address;
(b)  maintaining and permitting access to the publicly distributed ledger on which the cryptoasset exists at a digital address; or
(c)  allowing computing resources to be used for the purpose of, or in connection with, performing activities described in paragraph (a) or (b) in respect of the cryptoasset. (activité de minage)
mining group operator, in respect of a group of persons, means a particular person that coordinates the performance of mining activities by the group for the purposes of
(a)  enabling the particular person or any other member of the group to perform a mining activity; and
(b)  sharing with all or part of the group all or part of any fee, reward or payment, or any other form of remuneration, received or generated as a consequence of performing that mining activity. (exploitant d'un groupe de minage)
Acquisition, etc., for mining activities
(2)  For the purposes of this Part, to the extent that a person acquires, imports or brings into a participating province property or a service for consumption, use or supply in the course of, or in connection with, mining activities of the person, the person is deemed to have acquired, imported or brought into the participating province, as the case may be, the property or service for consumption, use or supply otherwise than in the course of commercial activities of the person.
Use, etc., for mining activities
(3)  For the purposes of this Part, if a person consumes, uses or supplies property or a service in the course of, or in connection with, mining activities of the person, that consumption, use or supply is deemed to be otherwise than in the course of commercial activities of the person.
Mining activity – remuneration
(4)  For the purposes of this Part, if a particular person receives money, property or a service (referred to in this subsection as a "mining payment") that is a fee, reward or payment, or any other form of remuneration, as a consequence of performing a mining activity,
(a)  the provision of the mining activity is deemed not to be a supply;
(b)  if all or part of the mining payment is property or a service, the provision of the mining payment is deemed not to be a supply; and
(c)  in determining an input tax credit of a person, no amount is to be included in respect of tax that becomes payable, or is paid without having become payable, by the person in respect of any property or service acquired, imported or brought into a participating province for consumption, use or supply in the course of the provision of the mining payment by the person.
Exception
(5)  Subsections (2) to (4) do not apply in respect of a mining activity to the extent that the mining activity is performed by a particular person for another person
(a)  that is not a mining group operator in respect of a group of persons that includes the particular person; and
(b)  whose identity is known to the particular person.
(2)  Subsection (1) is deemed to have come into force on the day after Announcement Date, except that, in determining an input tax credit of a person, paragraph 188.2(4)(c) of the Act, as enacted by subsection (1), does not apply in respect of any property or service acquired, imported or brought into a participating province on or before that day.
4  (1)  Section 278 of the Act is amended by adding the following before subsection (1):
Meaning of electronic payment
278  (0.1)  In this section, electronic payment means any payment or remittance to the Receiver General that is made through electronic services offered by a person described in any of paragraphs (3)(a) to (d) or by any electronic means specified by the Minister.
(2)  The portion of subsection 278(3) of the Act before paragraph (a) is replaced by the following:
Electronic payment
(3)  Every person that is required under this Part to pay or remit an amount to the Receiver General shall, if the amount is $10,000 or more, make the payment or remittance by way of electronic payment, unless the person cannot reasonably remit or pay the amount in that manner, to the account of the Receiver General at or through
  
(3)  Subsections (1) and (2) apply in respect of payments and remittances made after 2021.
5  (1)  The Act is amended by adding the following after section 285.02:
Definitions
285.03  (1)  The following definitions apply in this section.
culpable conduct has the same meaning as in subsection 285.1(1). (conduite coupable)
gross entitlements of a person at any time, in respect of a planning activity of the person, means all amounts to which the person, or another person not dealing at arm's length with the person, is entitled, either before or after that time and either absolutely or contingently, to receive or obtain in respect of the activity. (droits à paiement)
planning activity has the same meaning as in subsection 285.1(1). (activité de planification)
section 325 avoidance planning, by a person, means a planning activity in respect of a transaction or series of transactions that the person knows, or would reasonably be expected to know but for circumstances amounting to culpable conduct, has as one of its main purposes the reduction of a transferee's joint and several, or solidary, liability under section 325 for an amount payable or remittable under this Part by a transferor or for an amount that would be payable or remittable by the transferor but for a transaction or series of transactions in which an amount, that is or may be relevant in determining any obligations or entitlements under this Part of a person that dealt at arm's length with the transferor or transferee immediately before the transaction or series of transactions, is used directly or indirectly to provide a tax benefit for the transferor. (planification d'évitement de l'article 325)
tax benefit has the same meaning as in subsection 285.1(1). (avantage fiscal)
transaction includes an arrangement or event. (opération)
Penalty
(2)  Every person that engages in, participates in, assents to or acquiesces in section 325 avoidance planning is liable to a penalty equal to the lesser of
(a)  50% of the amount payable or remittable under this Part in respect of which the joint and several, or solidary, liability was sought to be avoided through the planning, and
(b)  the total of $100,000 and the person's gross entitlements in respect of the planning at the time at which the notice of assessment of the penalty is sent to the person in respect of the planning.
Clerical or secretarial services
(3)  Subsection (2) does not apply to a person solely because the person provided clerical services or secretarial services with respect to the planning.
(2)  Subsection (1) is deemed to have come into force on April 19, 2021.
6  (1)  Subsections 288(1) and (2) of the Act are replaced by the following:
Inspections
288  (1)  Subject to subsection (2), an authorized person may, at all reasonable times, for any purpose related to the administration or enforcement of this Part
(a)  inspect, audit or examine any documents, property or processes of a person that may be relevant in determining the obligations or entitlements of that or any other person under this Part;
(b)  enter any premises or place where any business or commercial activity is carried on, where any property is kept, where anything is done in connection with any business or commercial activity or where any documents are or should be kept;
(c)  require any person to give the authorized person all reasonable assistance, to answer all proper questions relating to the administration and enforcement of this Part and
(i)  to attend with the authorized person at a place designated by the authorized person, or by video-conference or by another form of electronic communication, and to answer the questions orally, and
(ii)  to answer the questions in writing, in any form specified by the authorized person; and
(d)  require the person or any other person to give the authorized person all reasonable assistance with anything the authorized person is authorized to do under this Part.
Prior authorization
(2)  If any premises or place referred to in subsection (1) is a dwelling-house, an authorized person may not enter that dwelling-house without the consent of the occupant, except under the authority of a warrant issued under subsection (3).
(2)  Paragraph 288(3)(a) of the Act is replaced by the following:
(a)  there are reasonable grounds to believe that a dwelling-house is a premises or place referred to in subsection (1),
7  Paragraph 298(1)(e) of the Act is replaced by the following:
(e)  in the case of any penalty payable by the person, other than a penalty under section 280.1, 285, 285.01, 285.02, 285.03 or 285.1, more than four years after the person became liable to pay the penalty;
8  (1)  Section 325 of the Act is amended by adding the following before subsection (1):
Definitions
325  (0.1)  The following definitions apply in this section.
property includes money. (bien)
transaction includes an arrangement or event. (opération)
(2)  Subsection 325(5) of the Act is replaced by the following:
Anti-avoidance rules
(5)  For the purposes of this section, if a person transfers property to another person as part of a transaction or series of transactions, the following rules apply:
(a)  the transferor is deemed to not be dealing at arm's length with the transferee at the time of the transfer of the property if
(i)  the transferor and the transferee do not deal at arm's length at any time during the period beginning immediately prior to the transaction or series of transactions and ending immediately after the transaction or series of transactions, and
(ii)  it is reasonable to conclude that one of the purposes of undertaking or arranging the transaction or series of transactions is to avoid joint and several, or solidary, liability of the transferee and the transferor under this section for an amount payable or remittable under this Part;
(b)  an amount that the transferor is liable to pay or remit under this Part (including, for greater certainty, an amount that the transferor is liable to pay under this section, regardless of whether the Minister has made an assessment under subsection (2) in respect of that amount) is deemed to have become payable or remittable, as the case may be, in the reporting period of the transferor in which the property was transferred, if it is reasonable to conclude that one of the purposes of the transfer of the property is to avoid the payment of a future tax debt by the transferor or transferee; and
(c)  the amount determined for A in paragraph (1)(d) is deemed to be the greater of
(i)  the amount otherwise determined for A in paragraph (1)(d) without reference to this paragraph, and
(ii)  the amount determined by the formula
A − B
where
A is the fair market value of the property at the time of the transfer, and
B is the fair market value, at its lowest at any time during the period beginning immediately prior to the transaction or series of transactions and ending immediately after the transaction or series of transactions, of the consideration given by the transferee for the transfer of the property (other than any part of the consideration that is in a form that is cancelled or extinguished during that period) provided that the consideration is held by the transferor at that time.
  
(3)  Subsections (1) and (2) are deemed to have come into force on April 19, 2021.
9  (1)  Subsection 335(10.1) of the Act is replaced by the following:
Date electronic notice sent
(10.1)  For the purposes of this Part, if a notice or other communication in respect of a person, other than a notice or other communication that refers to the business number of a person, is made available in electronic format such that it can be read or perceived by a person or a computer system or other similar device, the notice or other communication is presumed to be sent to the personand received by the person on the date that an electronic message is sent, to the electronic address most recently provided before that date by the person to the Minister for the purposes of this subsection, informing the person that a notice or other communication requiring the person's immediate attention is available in the person's secure electronic account. A notice or other communication is considered to be made available if it is posted by the Minister in the person's secure electronic account and the person has authorized that notices or other communications may be made available in this manner and has not before that date revoked that authorization in a manner specified by the Minister.
  
(2)  Section 335 of the Act is amended by adding the following after subsection (10.1):
Date electronic notice sent — business account
(10.2)  For the purposes of this Part, a notice or other communication in respect of a person that is made available in electronic format such that it can be read or perceived by a person or computer system or other similar device and that refers to the business number of a person is presumed to be sent to the person and received by the person on the date that it is posted by the Minister in the secure electronic account in respect of the business number of the person, unless the person has requested, at least 30 days before that date, in a manner specified by the Minister, that such notices or other communications be sent by mail.
  
PART 2

Draft Amendments to the Air Travellers Security Charge Act

10  (1)  Section 20 of the Air Travellers Security Charge Act is replaced by the following:
Meaning of electronic payment
20  (1)  In this section, electronic payment means any payment to the Receiver General that is made through electronic services offered by a person described in any of paragraphs (2)(a) to (d) or by any electronic means specified by the Minister.
Electronic payment
(2)  Every person that is required under this Act to pay an amount to the Receiver General shall, if the amount is $10,000 or more, make the payment by way of electronic payment, unless the person cannot reasonably pay the amount in that manner, to the account of the Receiver General at or through
(a)  a bank;
(b)  a credit union;
(c)  a corporation authorized under the laws of Canada or a province to carry on the business of offering its services as a trustee to the public; or
(d)  a corporation authorized under the laws of Canada or a province to accept deposits from the public and that carries on the business of lending money on the security of real property or immovables or investing in mortgages on real property or hypothecs on immovables.
(2)  Subsection (1) applies in respect of payments made after 2021.
11  (1)  The portion of subsection 70(2) of the Act before paragraph (a) is replaced by the following:
Powers of authorized person
(2)  Subject to subsection (3), the authorized person may, at all reasonable times, for any purpose related to the administration or enforcement of this Act
  
(2)  Paragraph 70(2)(b) of the Act is amended by striking out "and" at the end of paragraph (a) and by replacing paragraph (b) with the following:
(b)  require any person to give the authorized person all reasonable assistance, to answer all proper questions relating to the administration or enforcement of this Act and
(i)  to attend with the authorized person at a place designated by the authorized person, or by video-conference or by another form of electronic communication, and to answer the questions orally, and
(ii)  to answer the questions in writing, in any form specified by the authorized person; and
(c)  require any person to give the authorized person all reasonable assistance with anything the authorized person is authorized to do under this Act.
(3)  Subsection 70(3) of the Act is replaced by the following:
Prior authorization
(3)  If any place referred to in subsection (2) is a dwelling-house, the authorized person may not enter that dwelling-house without the consent of the occupant, except under the authority of a warrant issued under subsection (4).
  
(4)  Paragraph 70(4)(a) of the Act is replaced by the following:
(a)  there are reasonable grounds to believe that the dwelling-house is a place referred to in subsection (2);
12  (1)  Subsection 83(9.1) of the Act is replaced by the following:
Date electronic notice sent
(9.1)  For the purposes of this Act, if a notice or other communication in respect of a person, other than a notice or other communication that refers to the business number of a person, is made available in electronic format such that it can be read or perceived by a person or a computer system or other similar device, the notice or other communication is presumed to be sent to the person and received by the person on the date that an electronic message is sent, to the electronic address most recently provided before that date by the person to the Minister for the purposes of this subsection, informing the person that a notice or other communication requiring the person's immediate attention is available in the person's secure electronic account. A notice or other communication is considered to be made available if it is posted by the Minister in the person's secure electronic account and the person has authorized that notices or other communications may be made available in this manner and has not before that date revoked that authorization in a manner specified by the Minister.
  
(2)  Section 83 of the Act is amended by adding the following after subsection (9.1):
Date electronic notice sent — business account
(9.2)  For the purposes of this Act, a notice or other communication in respect of a person that is made available in electronic format such that it can be read or perceived by a person or computer system or other similar device and that refers to the business number of a person is presumed to be sent to the person and received by the person on the date that it is posted by the Minister in the secure electronic account in respect of the business number of the person, unless the person has requested, at least 30 days before that date, in a manner specified by the Minister, that such notices or other communications be sent by mail.
  
PART 3

Draft Amendments to the Excise Act, 2001

13  (1)  Section 163 of the Excise Act, 2001 is replaced by the following:
Meaning of electronic payment
163  (1)  In this section, electronic payment means any payment to the Receiver General that is made through electronic services offered by a person described in any of paragraphs (2)(a) to (e) or by any electronic means specified by the Minister.
Electronic payment
(2)  Every person that is required under this Act to pay any duty, interest or other amount to the Receiver General shall, if the amount is $10,000 or more, make the payment by way of electronic payment, unless the person cannot reasonably pay the amount in that manner, to the account of the Receiver General at or through
(a)  a bank;
(b)  an authorized foreign bank, as defined in section 2 of the Bank Act, that is not subject to the restrictions and requirements referred to in subsection 524(2) of that Act;
(c)  a credit union;
(d)  a corporation authorized under the laws of Canada or a province to carry on the business of offering its services as a trustee to the public; or
(e)  a corporation that is authorized under the laws of Canada or a province to accept deposits from the public and that carries on the business of lending money on the security of real property or immovables or investing in mortgages on real property or hypothecs on immovables.
(2)  Subsection (1) applies in respect of payments made after 2021.
14  (1)  The portion of subsection 260(2) of the Act before paragraph (d) is replaced by the following:
Powers of officer
(2)  Subject to subsection (3), the officer may, at all reasonable times, for any purpose related to the administration or enforcement of this Act
(a)  enter any place in which the officer reasonably believes the person keeps records or carries on any activity to which this Act applies;
(b)  stop a conveyance or direct that it be moved to a place where an inspection or examination may be performed;
(c)  require any person to give the officer all reasonable assistance, to answer all proper questions relating to the administration or enforcement of this Act and
(i)  to attend with the officer at a place designated by the officer, or by video-conference or by another form of electronic communication, and to answer the questions orally, and
(ii)  to answer the questions in writing, in any form specified by the officer;
  
(2)  Subsection 260(2) of the Act is amended by striking out "and" at the end of paragraph (e), by adding "and" at the end of paragraph (f) and by adding the following after paragraph (f):
(g)  require any person to give the officer all reasonable assistance with anything the officer is authorized to do under this Act.
(3)  Subsection 260(3) of the Act is replaced by the following:
Prior authorization
(3)  If any place referred to in subsection (2) is a dwelling-house, the officer may not enter that dwelling-house without the consent of the occupant, except under the authority of a warrant issued under subsection (4).
  
(4)  Paragraph 260(4)(a) of the Act is replaced by the following:
(a)  there are reasonable grounds to believe that the dwelling-house is a place referred to in subsection (2);
15  (1)  Section 297 of the Act is amended by adding the following before subsection (1):
Definitions
297  (0.1)  The following definitions apply in this section.
common-law partner of an individual at any time means a person who is the common-law partner of the individual at that time for the purposes of the Income Tax Act. (conjoint de fait)
common-law partnership means the relationship between two persons who are common-law partners of each other. (union de fait)
transaction includes an arrangement or event. (opération)
(2)  Subsection 297(6) of the Act is replaced by the following:
Anti-avoidance rules
(6)  For the purposes of this section, if a person transfers property to another person as part of a transaction or series of transactions, the following rules apply:
(a)  the transferor is deemed to not be dealing at arm's length with the transferee at the time of the transfer of the property if
(i)  the transferor and the transferee do not deal at arm's length at any time during the period beginning immediately prior to the transaction or series of transactions and ending immediately after the transaction or series of transactions, and
(ii)  it is reasonable to conclude that one of the purposes of undertaking or arranging the transaction or series of transactions is to avoid joint and several, or solidary, liability of the transferee and the transferor under this section for an amount payable under this Act;
(b)  an amount that the transferor is liable to pay under this Act (including, for greater certainty, an amount that the transferor is liable to pay under this section, regardless of whether the Minister has made an assessment under subsection (3) in respect of that amount) is deemed to have become payable in the reporting period of the transferor in which the property was transferred, if it is reasonable to conclude that one of the purposes of the transfer of the property is to avoid the payment of a future tax debt by the transferor or transferee; and
(c)  the amount determined for A in paragraph (1)(d) is deemed to be the greater of
(i)  the amount otherwise determined for A in paragraph (1)(d) without reference to this paragraph, and
(ii)  the amount determined by the formula
A − B
where
A is the fair market value of the property at the time of the transfer, and
B is the fair market value, at its lowest at any time during the period beginning immediately prior to the transaction or series of transactions and ending immediately after the transaction or series of transactions, of the consideration given by the transferee for the transfer of the property (other than any part of the consideration that is in a form that is cancelled or extinguished during that period) provided that the consideration is held by the transferor at that time.
  
(3)  Subsections (1) and (2) are deemed to have come into force on April 19, 2021.
16  (1)  Subsection 301(9.1) of the Act is replaced by the following:
Date electronic notice sent
(9.1)  For the purposes of this Act, if a notice or other communication in respect of a person, other than a notice or other communication that refers to the business number of a person, is made available in electronic format such that it can be read or perceived by a person or a computer system or other similar device, the notice or other communication is presumed to be sent to the person and received by the person on the date that an electronic message is sent, to the electronic address most recently provided before that date by the person to the Minister for the purposes of this subsection, informing the person that a notice or other communication requiring the person's immediate attention is available in the person's secure electronic account. A notice or other communication is considered to be made available if it is posted by the Minister in the person's secure electronic account and the person has authorized that notices or other communications may be made available in this manner and has not before that date revoked that authorization in a manner specified by the Minister.
  
(2)  Section 301 of the Act is amended by adding the following after subsection (9.1):
Date electronic notice sent — business account
(9.2)  For the purposes of this Act, a notice or other communication in respect of a person that is made available in electronic format such that it can be read or perceived by a person or computer system or other similar device and that refers to the business number of a person is presumed to be sent to the person and received by the person on the date that it is posted by the Minister in the secure electronic account in respect of the business number of the person, unless the person has requested, at least 30 days before that date, in a manner specified by the Minister, that such notices or other communications be sent by mail.
  
PART 4
Draft Amendments to the Greenhouse Gas Pollution Pricing Act
17  (1)  Section 86 of the Greenhouse Gas Pollution Pricing Act is replaced by the following:
Meaning of electronic payment
86  (1)  In this section, electronic payment means any payment to the Receiver General that is made through electronic services offered by a person described in any of paragraphs (2)(a) to (d) or by any electronic means specified by the Minister.
Electronic payment
(2)  Every person that is required under this Part to pay an amount to the Receiver General must, if the amount is $10,000 or more, make the payment by way of electronic payment, unless the person cannot reasonably pay the amount in that manner, to the account of the Receiver General at or through
(a)  a bank;
(b)  a credit union;
(c)  a corporation authorized under the laws of Canada or a province to carry on the business of offering its services as a trustee to the public; or
(d)  a corporation that is authorized under the laws of Canada or a province to accept deposits from the public and that carries on the business of lending money on the security of real property or immovables or investing in indebtedness on the security of mortgages on real property or hypothecs on immovables.
(2)  Subsection (1) applies in respect of payments made after 2021.
18  (1)  The portion of subsection 141(2) of the Act before paragraph (a) is replaced by the following:
Powers of authorized person
(2)  Subject to subsection (3), the authorized person may, at all reasonable times, for any purpose related to the administration or enforcement of this Part
  
(2)  Paragraph 141(2)(b) of the Act is replaced by the following:
(b)  require any person to give the authorized person all reasonable assistance, to answer all proper questions relating to the administration or enforcement of this Part and
(i)  to attend with the authorized person at a place designated by the authorized person, or by video-conference or by another form of electronic communication, and to answer the questions orally, and
(ii)  to answer the questions in writing, in any form specified by the authorized person; and
(c)  require any person to give the authorized person all reasonable assistance with anything the authorized person is authorized to do under this Part.
(3)  Subsection 141(3) of the Act is replaced by the following:
Prior authorization
(3)  If any place referred to in subsection (2) is a dwelling-house, the authorized person may not enter that dwelling-house without the consent of the occupant, except under the authority of a warrant issued under subsection (4).
  
(4)  Paragraph 141(4)(a) of the Act is replaced by the following:
(a)  there are reasonable grounds to believe that the dwelling-house is a place referred to in subsection (2);
19  (1)  Section 161 of the Act is amended by adding the following before subsection (1):
Meaning of transaction
161  (0.1)  In this section, transaction includes an arrangement or event.
(2)  Section 161 of the Act is amended by adding the following after subsection (5):
Anti-avoidance rules
(6)  For the purposes of this section, if a person transfers property to another person as part of a transaction or series of transactions, the following rules apply:
(a)  the transferor is deemed to not be dealing at arm's length with the transferee at the time of the transfer of the property if
(i)  the transferor and the transferee do not deal at arm's length at any time during the period beginning immediately prior to the transaction or series of transactions and ending immediately after the transaction or series of transactions, and
(ii)  it is reasonable to conclude that one of the purposes of undertaking or arranging the transaction or series of transactions is to avoid joint and several, or solidary, liability of the transferee and the transferor under this section for an amount payable under this Part;
(b)  an amount that the transferor is liable to pay under this Part (including, for greater certainty, an amount that the transferor is liable to pay under this section, regardless of whether the Minister has made an assessment under subsection (3) in respect of that amount) is deemed to have become payable in the reporting period of the transferor in which the property was transferred, if it is reasonable to conclude that one of the purposes of the transfer of the property is to avoid the payment of a future charge debt by the transferor or transferee; and
(c)  the amount determined for A in paragraph (1)(d) is deemed to be the greater of
(i)  the amount otherwise determined for A in paragraph (1)(d) without reference to this paragraph, and
(ii)  the amount determined by the formula
A − B
where
A is the fair market value of the property at the time of the transfer, and
B is the fair market value, at its lowest at any time during the period beginning immediately prior to the transaction or series of transactions and ending immediately after the transaction or series of transactions, of the consideration given by the transferee for the transfer of the property (other than any part of the consideration that is in a form that is cancelled or extinguished during that period) provided that the consideration is held by the transferor at that time.
  
(3)  Subsections (1) and (2) are deemed to have come into force on April 19, 2021.
20  (1)  Subsection 164(12) of the Act is replaced by the following:
Date electronic notice sent
(12)  For the purposes of this Part, if a notice or other communication in respect of a person, other than a notice or other communication that refers to the business number of a person, is made available in electronic format such that it can be read or perceived by a person or a computer system or other similar device, the notice or other communication is presumed to be sent to the person and received by the person on the date that an electronic message is sent, to the electronic address most recently provided before that date by the person to the Minister for the purposes of this subsection, informing the person that a notice or other communication requiring the person's immediate attention is available in the person's secure electronic account. A notice or other communication is considered to be made available if it is posted by the Minister in the person's secure electronic account and the person has authorized that notices or other communications may be made available in this manner and has not before that date revoked that authorization in a manner specified by the Minister.
  
(2)  Section 164 of the Act is amended by adding the following after subsection (12):
Date electronic notice sent — business account
(12.1)  For the purposes of this Part, a notice or other communication in respect of a person that is made available in electronic format such that it can be read or perceived by a person or computer system or other similar device and that refers to the business number of a person is presumed to be sent to the person and received by the person on the date that it is posted by the Minister in the secure electronic account in respect of the business number of the person, unless the person has requested, at least 30 days before that date, in a manner specified by the Minister, that such notices or other communications be sent by mail.
  
PART 5
Draft Amendments to the Electronic Filing and Provision of Information (GST/HST) Regulations
21  (1)  Paragraph 2(a) of the Electronic Filing and Provision of Information (GST/HST) Regulations is replaced by the following:
(a)  the person is not a charity;
(2)  Subsection (1) applies in respect of reporting periods that begin after 2021.
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