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Excise Tax Act

Version of section 212 from 2008-01-01 to 2024-02-06:


Marginal note:Imposition of goods and services tax

 Subject to this Part, every person who is liable under the Customs Act to pay duty on imported goods, or who would be so liable if the goods were subject to duty, shall pay to Her Majesty in right of Canada tax on the goods calculated at the rate of 5% on the value of the goods.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1990, c. 45, s. 12
  • 1993, c. 27, s. 77
  • 1997, c. 10, s. 198
  • 2006, c. 4, s. 19
  • 2007, c. 35, s. 186

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