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Excise Tax Act (R.S.C., 1985, c. E-15)

Full Document:  

Act current to 2022-09-22 and last amended on 2022-09-01. Previous Versions

PART VIIGeneral

Interpretation

Marginal note:Definitions

  •  (1) In this Part,

    assessment

    assessment means an assessment under subsection 81.1(1) and includes a variation of an assessment and a reassessment;  (cotisation)

    Board

    Board[Repealed, R.S., 1985, c. 47 (4th Supp.), s. 52]

    Department

    Department[Repealed, 1999, c. 17, s. 149]

    Deputy Minister

    Deputy Minister[Repealed, 1999, c. 17, s. 149]

    fiscal half-year

    fiscal half-year means a fiscal half-year as determined under subsection 78(1.1). (semestre d’exercice)

    fiscal month

    fiscal month means a fiscal month as determined under subsection 78(1);  (mois d’exercice)

    fiscal year

    fiscal year of a person means the same period that is the person’s fiscal year under Part IX. (exercice)

    month

    month means a period beginning on a particular day in a calendar month and ending on

    • (a) the day immediately before the day in the next calendar month that has the same calendar number as the particular day, or

    • (b) if the next calendar month does not have a day that has the same calendar number as the particular day, the last day of that next calendar month; (mois)

    reporting period

    reporting period means a reporting period as determined under section 78.1. (période de déclaration)

    Tribunal

    Tribunal means the Canadian International Trade Tribunal established by subsection 3(1) of the Canadian International Trade Tribunal Act.  (Tribunal)

  • Marginal note:Same meaning

    (2) Words and expressions used in this Part in connection with a tax under any other Part have the same meaning as in that other Part unless the contrary intention appears.

  • Marginal note:Remittance

    (3) Unless the contrary intention appears, any reference in this Part to “pay” or “payment”, in relation to taxes imposed under this Act, shall be construed as including, in relation to taxes imposed under Part II or II.2, a reference to “remit” or “remittance”, and other parts of speech and grammatical forms of those words shall be construed in a corresponding manner.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. 15 (1st Supp.), s. 22, c. 7 (2nd Supp.), s. 20, c. 12 (4th Supp.), s. 20, c. 47 (4th Supp.), s. 52
  • 1992, c. 1, s. 65
  • 1994, c. 13, s. 7
  • 1999, c. 17, s. 149
  • 2003, c. 15, s. 95
  • 2010, c. 25, s. 127

Regulations

Marginal note:Regulations

  •  (1) The Minister of Finance or the Minister of National Revenue, as the case may be, may make such regulations as he deems necessary or advisable for carrying out the provisions of this Act.

  • Marginal note:Delegation of powers

    (2) The Minister may authorize a designated officer or agent, or officer or agent of a designated class of officers or agents, to exercise powers or perform duties of the Minister, including judicial or quasi-judicial powers or duties, under this Act.

  • (3) [Repealed, 1990, c. 45, s. 9]

  • Marginal note:Regulations prescribing rate of interest

    (3.1) The Governor in Council may, on the recommendation of the Minister of Finance, make regulations prescribing a rate of interest or rules for determining a rate of interest for the purposes of this Act.

  • Marginal note:Regulations

    (3.2) The Governor in Council may make regulations

    • (a) designating certain classes of goods as ships’ stores for use on board a conveyance of a prescribed class, including a class based on

      • (i) the physical attributes, functions or legal descriptions of conveyances,

      • (ii) areas within which conveyances voyage,

      • (iii) requirements, or limitations, related to voyages of conveyances, or

      • (iv) any combination of the bases mentioned in subparagraphs (i) to (iii); and

    • (b) limiting the quantity of goods referred to in paragraph (a) that may be used as described in that paragraph during any prescribed period or periods.

  • Marginal note:Regulations respecting reasonable price

    (3.3) The Governor in Council may make regulations respecting the method for determining the reasonable sale price or reasonable price, as the case may be, for any goods for the purposes of subsections 23(10) and 49(2.1), subparagraphs 50(7)(c)(ii) and (d)(ii), subsection 50(8) and sections 52 and 58.

  • Marginal note:Effect

    (3.4) A regulation made under this Act has effect from the day on which it is published in the Canada Gazette or at any later time that may be specified in the regulation, unless it provides otherwise and

    • (a) has a relieving effect only;

    • (b) corrects an ambiguous or deficient enactment that was not in accordance with the objects of this Act;

    • (c) is consequential on an amendment to this Act that is applicable before the day on which the regulation is published in the Canada Gazette; or

    • (d) gives effect to a budgetary or other public announcement, in which case the regulation shall not, unless paragraph (a), (b) or (c) applies, have effect before the day on which the announcement was made.

  • Marginal note:Enforcement

    (4) The regulations shall be enforced in the same manner as any provision of this Act.

  • Marginal note:Oaths and declarations

    (5) Any person designated by the Minister may receive or administer any oath or declaration required by this Act, or by any regulation made under this Act, and every person so designated has, with respect to any such oath or declaration, has all the powers of a commissioner for taking affidavits.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 59
  • R.S., 1985, c. 15 (1st Supp.), s. 23, c. 7 (2nd Supp.), s. 21, c. 12 (4th Supp.), s. 21
  • 1990, c. 45, s. 9
  • 1993, c. 25, s. 58, c. 27, s. 1
  • 2002, c. 22, s. 427
  • 2003, c. 15, s. 96
  • 2005, c. 38, s. 100

Stamps

Marginal note:Preparation and use of stamps

 The Minister may direct the preparation and use of stamps for the purposes of this Act.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., c. E-13, s. 36

Marginal note:Cancellation

 In any case in which an adhesive stamp is required to be cancelled, and no other method of cancellation is prescribed, the stamp shall be deemed to be cancelled if lines or marks are drawn across or impressed thereon so as effectually to render the stamp incapable of being used for any other instrument.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., c. E-13, s. 37

Marginal note:Liability

 Every person who, being required by or pursuant to this Act to affix or cancel stamps, fails to do so as required is liable to Her Majesty for the amount of stamps he should have affixed or cancelled and that amount is recoverable in the Federal Court, or in any other court of competent jurisdiction as a debt due to Her Majesty.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., c. E-13, s. 38
  • R.S., c. 10(2nd Supp.), s. 64

Marginal note:Appointment of stamp vendors

  •  (1) The Minister may appoint postmasters or other officers of the Crown to sell stamps prepared for the purposes of this Act and he may authorize other persons to be vendors who may purchase stamps so prepared for resale.

  • Marginal note:Reduced price

    (2) The Governor in Council may by regulation fix a reduced price at which stamps prepared for the purposes of this Act may be sold to persons authorized by the Minister to be vendors under subsection (1).

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., c. E-13, s. 39

Licences

Marginal note:Application for licence

  •  (1) Every person who is required under Part III to pay taxes shall, from time to time as required under the regulations, apply for a licence in respect of that Part.

  • Marginal note:Granting of licence and exemption

    (2) The Minister may grant a licence to any person applying therefor under subsection (1) and may, by regulation, exempt any person or class of persons from obtaining a licence under this section in respect of a specified Part, and any person who is a member of a class of small manufacturer or producer the members of which are exempted, pursuant to subsection 54(2), from payment of consumption or sales tax on goods manufactured or produced by them shall, whether or not he is a person or member of a class of persons exempted from obtaining a licence under this section, be exempt from payment of excise tax on goods manufactured or produced by him.

  • Marginal note:Cancellation of licences

    (3) The Minister may cancel a licence issued under this section if, in his opinion, it is no longer required for the purposes of this Act.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 64
  • R.S., 1985, c. 12 (4th Supp.), s. 22
  • 2002, c. 22, s. 374

Marginal note:Offence and punishment

 Every person who fails to apply for a licence as required by this Act is guilty of an offence and liable to a fine not exceeding one thousand dollars.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., c. E-13, s. 41

Exported Goods

Marginal note:Exemption on exported goods

 The tax imposed under this Act is not payable if evidence satisfactory to the Minister is produced to establish

  • (a) that the goods in respect of which it is imposed have been exported from Canada by the manufacturer, producer or licensed wholesaler by whom the tax would otherwise be payable in accordance with any regulations made under this Act that are applicable to the goods; or

  • (b) that the goods in respect of which it is imposed have been sold by the operator of a duty free shop and have been exported from Canada by the purchaser of the goods, in accordance with the regulations made under the Customs Act.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 66
  • R.S., 1985, c. 1 (2nd Supp.), s. 194, c. 7 (2nd Supp.), s. 22
  • 1993, c. 25, s. 59
  • 1995, c. 46, s. 2
  • 2000, c. 30, s. 11
  • 2002, c. 22, s. 375

 [Repealed, 2002, c. 22, s. 375]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1993, c. 25, s. 59
  • 2002, c. 22, s. 375

Liability of the Crown

Marginal note:Taxes on goods imported by Crown

 The tax imposed under Part III is applicable

  • (a) to goods imported by Her Majesty in right of Canada; and

  • (b) to goods imported by Her Majesty in right of a province.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 67
  • 2002, c. 22, s. 376

Deductions, Refunds and Drawbacks

Marginal note:Payment where error

  •  (1) If a person, otherwise than pursuant to an assessment, has paid any moneys in error in respect of any goods, whether by reason of mistake of fact or law or otherwise, and the moneys have been taken into account as taxes, penalties, interest or other sums under this Act, an amount equal to the amount of the moneys shall, subject to this Part, be paid to the person if the person applies for the payment of the amount within two years after the payment of the moneys.

  • Marginal note:Exception

    (2) Subsection (1) does not apply if an application for a payment in respect of the goods can be made by any person under section 68.01.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 68
  • R.S., 1985, c. 15 (1st Supp.), s. 24, c. 7 (2nd Supp.), ss. 23, 34
  • 2007, c. 29, s. 43

Marginal note:Payment for end-users — diesel fuel

  •  (1) If tax under this Act has been paid in respect of diesel fuel, the Minister may pay an amount equal to the amount of that tax

    • (a) in the case where a vendor delivers the diesel fuel to a purchaser

      • (i) to the vendor, if the vendor applies for the payment, the purchaser certifies that the diesel fuel is for use exclusively as heating oil and the vendor reasonably believes that the purchaser will use it exclusively as heating oil,

      • (i.1) to the vendor, if the quantity of the diesel fuel is at least 1,000 litres, the vendor applies for the payment and the purchaser certifies that, and the vendor reasonably believes that, the purchaser will use the diesel fuel exclusively to generate electricity other than in or by a vehicle, including a conveyance attached to the vehicle, of any mode of transportation, or

      • (ii) to the purchaser, if the purchaser applies for the payment, the purchaser uses the diesel fuel as heating oil and no application in respect of the diesel fuel can be made by the vendor under subparagraph (i); or

    • (b) to a purchaser that applies for the payment and that uses the diesel fuel to generate electricity (other than in or by a vehicle, including a conveyance attached to the vehicle, of any mode of transportation), if no application in respect of the diesel fuel can be made by the vendor under subparagraph (a)(i.1).

  • Marginal note:Payment for end-users — fuel used as ships’ stores

    (2) If tax under this Act has been paid in respect of fuel and no application is made in respect of the fuel by any person under section 68.17 or 70, the Minister may pay an amount equal to the amount of that tax to a purchaser who applies for the payment and who uses the fuel as ships’ stores.

  • Marginal note:Timing of application

    (3) No payment shall be made under this section unless

    • (a) the vendor described in subparagraph (1)(a)(i) or (i.1) applies for it within two years after the vendor sells the diesel fuel to the purchaser described in subparagraph (1)(a)(i) or (i.1), as the case may be; or

    • (b) the purchaser described in subparagraph (1)(a)(ii), paragraph (1)(b) or subsection (2) applies for it within two years after the purchase.

  • Marginal note:Conditions

    (4) The Minister is not required to make a payment under this section unless the Minister is satisfied that all the conditions for the payment have been met.

  • Marginal note:Deemed tax payable

    (5) If, under this section, the Minister pays an amount to a person to which that person is not entitled, or pays an amount to a person in excess of the amount to which that person is entitled, the amount of the payment or the excess is deemed to be a tax payable by that person under this Act on the day on which the Minister made the payment.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 2007, c. 29, s. 43
  • 2016, c. 7, s. 74
  • 2018, c. 27, s. 61
 
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