In the area of excise taxation, part 2 of the bill also includes proposed amendments relating to the green levy on fuel-inefficient vehicles as well as the excise tax on automobile air conditioners. The first measure is very similar to the proposed GST relief that Mr. Mercille described, relating to foreign-based rental vehicles. Essentially, the green levy as well as the automobile air conditioner excise tax would be fully relieved on foreign-based rental vehicles that are temporarily imported by Canadian residents into Canada for non-commercial purposes and for no more than 30 days.
Part 2 of the bill also includes proposed amendments to ensure that the application of the green levy will not change, even though the Minister of Natural Resources recently announced that vehicle fuel consumption testing requirements will be changing. These proposed amendments ensure that the green levy will continue to be determined by reference to the current test method that's used to measure fuel efficiency ratings so that there will be no change.
There is one last measure in part 2 of the bill. It's similar to a measure discussed yesterday and earlier in relation to the Income Tax Act. Essentially, the Minister of National Revenue, and by virtue of that the Canada Revenue Agency, is relieved of the requirement to issue demands to file a return by registered or certified mail. Instead the demand can be issued by regular mail. This applies not only to the Income Tax Act, but to ensure consistency across all federal taxation statutes, it applies to the GST legislation, the non-GST portion, and the excise taxes and duties as well.
These are all of the measures in part 2 of the bill.