Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada

Search

Excise Tax Act

Version of section 70 from 2005-12-12 to 2024-11-11:


Marginal note:Drawback on certain goods

  •  (1) On application, the Minister may, under regulations of the Governor in Council, grant a drawback of the tax imposed under Part III and paid on or in respect of

    • (a) goods exported from Canada;

    • (b) goods supplied as ships’ stores;

    • (c) goods used for the equipment, repair or reconstruction of ships or aircraft; or

    • (d) goods delivered to telegraph cable ships proceeding on an ocean voyage for use in laying or repairing oceanic telegraph cables outside Canadian waters.

  • Marginal note:Specific sum

    (2) The Minister may, under regulations of the Governor in Council, pay a specific sum in lieu of a drawback under subsection (1) in any case where a specific sum in lieu of a drawback of duties is granted under section 117 of the Customs Tariff.

  • Marginal note:Drawback on imported goods

    (2.1) On application, the Minister of Public Safety and Emergency Preparedness may, under section 113 of the Customs Tariff, grant a drawback of the tax imposed under Part III and paid on or in respect of goods imported into Canada.

  • Marginal note:Application for drawback

    (3) An application for a drawback under subsection (1) shall be made in the prescribed form and contain the prescribed information and shall be filed with the Minister within such time and in such manner as the Governor in Council may, by regulation, prescribe.

  • Marginal note:Evidence

    (4) No drawback shall be granted under subsection (1) unless the person applying for the drawback provides such evidence in support of the application as the Minister may require.

  • (5) [Repealed, 2002, c. 22, s. 381]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 70
  • R.S., 1985, c. 7 (2nd Supp.), ss. 25, 34, 75
  • 1991, c. 42, s. 4
  • 1993, c. 25, s. 62
  • 1995, c. 41, s. 114
  • 1996, c. 31, s. 81
  • 2002, c. 22, ss. 381, 429(F)
  • 2005, c. 38, ss. 101, 145

Date modified: