Excise Tax Act

Contents

9,661 provisions, too many to show on one page. Open a part or section to read it with its history and connections, or search inside the text.

1. Short Title
   1. 1 Short title
2. Interpretation
   1. 2 Definitions
3. Part I · Insurance Premiums Other than Marine
   1. 3 Definitions
   2. 4 Tax on premiums in respect of insurance effected outside Canada
   3. 5 Returns
   4. 6 Examination of books and records
   5. 7 Definition
4. Part II · Air Transportation Tax
   1. Interpretation
   2. Her Majesty
   3. Tax Imposed
   4. Licences
   5. Collection of Tax
   6. Penalty on Failure to File Return
   7. General
5. Part II.1 · Telecommunication Programming Services Tax
   1. Interpretation
   2. Application to Crown
   3. Imposition and Payment of Tax
   4. Determination of Amount Charged in Certain Circumstances
   5. Security
   6. Diversions
   7. Licences
   8. Regulations
   9. Increase of Amount Charged by Licensee
6. Part II.2 · Telecommunication Services Tax
   1. Interpretation
   2. Application to Crown
   3. Imposition of Tax
   4. Determination of Amount Charged in Certain Circumstances
   5. Relief from Tax
   6. Diversions
   7. Licences
   8. Collection of Tax
   9. Returns and Remittance of Tax
   10. Regulations
7. Part III · Excise Taxes on Cosmetics, Jewellery, Radios, Etc.
   1. 22 Definitions
   2. 23 Tax on various articles at schedule rates
   3. 23.01 Definitions
   4. 23.1 [Repealed, 2002, c. 22, s. 368]
   5. 23.11 [Repealed, 2002, c. 22, s. 368]
   6. 23.12 [Repealed, 2002, c. 22, s. 368]
   7. 23.13 [Repealed, 2002, c. 22, s. 368]
   8. 23.2 [Repealed, 2001, c. 16, s. 18]
   9. 23.21 [Repealed, 2001, c. 16, s. 19]
   10. 23.22 [Repealed, 2001, c. 16, s. 20]
   11. 23.3 [Repealed, 2002, c. 22, s. 368]
   12. 23.31 [Repealed, 2002, c. 22, s. 417] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994
   13. 23.33 [Repealed, 2001, c. 16, s. 24] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994,
   14. 23.35 [Repealed, 2002, c. 22, s. 417]
   15. 23.36 [Repealed, 2001, c. 16, s. 26]
   16. 23.4 [Repealed, 2007, c. 35, s. 8]
   17. 23.5 [Repealed, 2007, c. 35, s. 8]
   18. 24 Security that true returns rendered
8. Part IV · [Repealed, 2002, c. 22, s. 370]
   1. 25 [Repealed, 2002, c. 22, s. 370]
   2. 26 [Repealed, 1990, c. 45, s. 6]
   3. 27 [Repealed, 2002, c. 22, s. 370]
   4. 28 [Repealed, 2002, c. 22, s. 370]
   5. 28.1 [Repealed, 2002, c. 22, s. 370]
9. Part V · [Repealed, 2002, c. 22, s. 370]
   1. 29 [Repealed, 2002, c. 22, s. 370]
   2. 30 [Repealed, 2002, c. 22, s. 370]
   3. 31 [Repealed, 2002, c. 22, s. 370]
   4. 32 [Repealed, 2002, c. 22, s. 370]
   5. 33 [Repealed, 2002, c. 22, s. 370]
   6. 34 [Repealed, 2002, c. 22, s. 370]
10. Part V.1 · [Repealed, 2000, c. 30, s. 10]
11. Part VI · Consumption or Sales Tax
    1. Interpretation
    2. Tax Imposed
    3. Licences
    4. Evasion
12. Part VII · General
    1. Interpretation
    2. Regulations
    3. Stamps
    4. Licences
    5. Exported Goods
    6. Liability of the Crown
    7. Deductions, Refunds and Drawbacks
    8. Returns and Payment of Tax
    9. Security
    10. Obligation of Trustees
    11. Assessments
    12. Objections
    13. Rights of Appeal
    14. Appeals to Tribunal
    15. Appeals to Court
    16. Extension of Time for Objection or Appeal
    17. Purchaser Objections and Appeals
    18. Interventions
    19. References
    20. Payments by Minister on Appeals
    21. Overpayments by Minister
    22. Administrative Charge under the Financial Administration Act
    23. Collection
    24. Service
    25. Evidence
13. Part VIII · Transitional
    1. 117 Meaning of taxable service
    2. 118 Tax under Part VI
    3. 119 Revocation of approval
    4. Sales Tax Inventory Rebate
    5. New Housing Rebate
14. Part IX · Goods and Services Tax
    1. 122 Application
    2. Division I — Interpretation
    3. Division II — Goods and Services Tax
    4. Division III — Tax on Importation of Goods
    5. Division IV — Tax on Imported Taxable Supplies
    6. Division IV.1 — Tax on Property and Services Brought Into a Participating Province
    7. Division V — Collection and Remittance of Division II Tax
    8. Division VI — Rebates
    9. Division VII — Miscellaneous
    10. Division VIII — Administration and Enforcement
    11. Division IX — Transitional Provisions
    12. Division X — Transitional Provisions for Participating Provinces
15. Schedule I · (Section 23)
    1. 1 The following definitions apply in this Schedule.
    2. 2 to 4 [Repealed, 1990, c. 45, s. 13]
    3. 5 to 5.2 [Repealed, 2006, c. 4, s. 89]
    4. 6
    5. 7 Air conditioners designed for use in automobiles, station wagons, vans or trucks whether and, for purposes of this section and section 8, an evaporator unit d
    6. 8 Section 7 does not apply in the case of any air conditioner described therein
    7. 9
    8. 9.1 Diesel fuel and aviation fuel, other than aviation gasoline, $0.04 per litre.
    9. 9.2 If excise tax imposed under section 23 of the Act in respect of a quantity of unleaded gasoline, unleaded aviation gasoline, leaded aviation gasoline, diese
    10. 10 Section 6 does not apply to an automobile described in that section that is
    11. 11 Payment of the tax imposed by virtue of section 6 may be deferred in the case of automobiles imported by persons who manufacture automobiles in Canada until
16. Schedule II
17. Schedule II.1 · Specific Tax Rates on Petroleum Products (Subsection 50(1.1))
    1. 1 Regular gasoline and unleaded gasoline $0.0036 per litre.
    2. 2 Premium leaded gasoline and premium unleaded gasoline $0.0037 per litre.
    3. 3. and 4 [Repealed, R.S., 1985, c. 12 (4th Supp.), s. 40]
    4. 5 Diesel fuel $0.00302 per litre.
18. Schedule III · (Sections 15, 23 and 51)
19. Schedule III.1 · Goods Sold by Deemed Manufacturers or Producers
    1. 1 Feeds, and supplements for addition to feeds, for animals, fish or fowl that are not ordinarily raised to produce, or to be used as, food for human consumptio
    2. 2 Health goods.
    3. 3 Food for human consumption enumerated in paragraphs 1(e) to (m) of Part V of Schedule III.
    4. 4 Television receivers (including projection-type television receivers and screens, television tuners and video monitors, other than monitors designed for use e
    5. 5 Video recorders and players, other than those designed exclusively for commercial use.
    6. 6 Microwave ovens.
    7. 7 Products sold as pet litter.
    8. 8 Laundry detergents.
20. Schedule IV · (Section 50)
21. Schedule V · Exempt Supplies (Subsection 123(1))
22. Schedule VI · Zero-Rated Supplies (Subsection 123(1))
23. Schedule VII · Non-Taxable Importations (Section 213)
    1. 1 Goods that are classified under heading No. 98.01, 98.02, 98.03, 98.04, 98.05, 98.06, 98.07, 98.10, 98.11, 98.12, 98.15, 98.16 or 98.19 or subheading No. 9823
    2. 1.1 For the purposes of section 1, duty does not include a special duty imposed under section 54 of the Excise Act, 2001.
    3. 1.2 For the purposes of section 1, subsection 140(2) of the Customs Tariff does not apply in respect of the reference to heading 98.04.
    4. 2 Medals, trophies and other prizes, not including usual merchantable goods, that are won outside Canada in competitions, that are bestowed, received or accepte
    5. 3 Printed matter that is to be made available to the general public, without charge, for the promotion of tourism, where the printed matter is
    6. 4 Goods that are imported by a charity or a public institution in Canada, and that have been donated to the charity or institution.
    7. 5 Goods that are imported by a particular person if the goods are supplied to the particular person by a non-resident person for no consideration, other than sh
    8. 5.1 Goods that are imported solely for the purpose of fulfilling an obligation under a warranty to repair or replace the goods if defective, where replacement g
    9. 6 Goods the supply of which is included in any of Parts I to IV and VIII of Schedule VI, other than section 3.1 of Part IV of that Schedule.
    10. 6.1 Goods that are imported during the eligible period, as defined in section 1 of Part XI of Schedule VI, and the supply of which would be included in that Par
    11. 7 Goods (other than prescribed goods) that are sent to the recipient of the supply of the goods at an address in Canada by mail or courier (within the meaning a
    12. 7.01 Goods (other than goods prescribed for the purposes of section 7) transported by courier
    13. 7.1 Goods that are prescribed property for the purposes of section 143.1 of the Act and that are sent, by mail or courier, to the recipient of the supply of the
    14. 8 Prescribed goods imported in prescribed circumstances and under prescribed terms and conditions.
    15. 8.1 Particular goods that are imported at any time by a registrant to whom has been issued an authorization under section 213.2 of the Act that is in effect at
    16. 8.2 For the purpose of section 8.1, processing includes adjusting, altering, assembling or disassembling, cleaning, maintaining, repairing or servicing, inspect
    17. 8.3 [Repealed, 2007, c. 18, s. 60]
    18. 9 Containers that, because of regulations made under Note 11(c) to Chapter 98 of Schedule I to the Customs Tariff, may be imported free of customs duties.
    19. 10 Money or certificates or other documents evidencing a right that is a financial instrument.
    20. 11 A particular good that is an item of domestic inventory, added property or a customer’s good (as those expressions are defined in section 273.1 of the Act) i
    21. 12 Imported grain or seeds, or imported mature stalks having no leaves, flowers, seeds or branches, of hemp plants of the genera Cannabis, if
    22. 13 In vitro embryos, as defined in section 3 of the Assisted Human Reproduction Act.
24. Schedule VIII · (Subsection 123(1))
25. Schedule IX · Supply in a Province (Section 144.1)
26. Schedule X · Non-Taxable Property and Services for Purposes of Division IV.1 of Part IX
27. Related provisions
28. Amendments not in force