Excise Act, 2001 (S.C. 2002, c. 22)
Full Document:
Assented to 2002-06-13
Marginal note:1992, c. 17
Special Economic Measures Act
396. Subsection 9(1) of the Special Economic Measures Act is replaced by the following:
Marginal note:Peace officers for the purposes of this Act
9. (1) A person having the powers of an officer under the Customs Act, the Excise Act or the Excise Act, 2001 is deemed to be a peace officer for the purposes of this Act and sections 487 to 490, 491.l and 491.2 of the Criminal Code.
Marginal note:R.S., c. T-2
Tax Court of Canada Act
Marginal note:1990, c. 45, s. 55
397. Subsection 2.2(2) of the Tax Court of Canada Act is replaced by the following:
Definition of “amount in dispute”
(2) For the purposes of this Act, the “amount in dispute” in an appeal means
(a) in the case of an appeal under the Excise Act, 2001,
(i) the amount of duty, refund or relief that is in issue in the appeal,
(ii) any interest under that Act that is in issue in the appeal, and
(iii) any amount of duty, refund or relief under that Act that is likely to be affected by the appeal in any other appeal, assessment or proposed assessment of the person who has brought the appeal; and
(b) in the case of an appeal under Part IX of the Excise Tax Act,
(i) the amount of tax, net tax and rebate, within the meaning of that Part, that is in issue in the appeal,
(ii) any interest or penalty under that Part that is in issue in the appeal, and
(iii) any amount of tax, net tax or rebate, within the meaning of that Part, that is likely to be affected by the appeal in any other appeal, assessment or proposed assessment of the person who has brought the appeal.
Marginal note:1996, c. 23, s. 188
398. (1) Subsection 12(1) of the Act is replaced by the following:
Marginal note:Jurisdiction
12. (1) The Court has exclusive original jurisdiction to hear and determine references and appeals to the Court on matters arising under the Canada Pension Plan, the Cultural Property Export and Import Act, the Employment Insurance Act, the Excise Act, 2001, Part IX of the Excise Tax Act, the Income Tax Act, the Old Age Security Act and the Petroleum and Gas Revenue Tax Act, where references or appeals to the Court are provided for in those Acts.
Marginal note:1990, c. 45, s. 57(2); 1998, c. 19, s. 290
(2) Subsections 12(3) and (4) of the Act are replaced by the following:
Marginal note:Further jurisdiction
(3) The Court has exclusive original jurisdiction to hear and determine questions referred to it under section 173 or 174 of the Income Tax Act, section 204 or 205 of the Excise Act, 2001 or section 310 or 311 of the Excise Tax Act.
Marginal note:Extensions of time
(4) The Court has exclusive original jurisdiction to hear and determine applications for extensions of time under section 166.2 or 167 of the Income Tax Act, subsection 103(1) of the Employment Insurance Act, section 197 or 199 of the Excise Act, 2001, section 304 or 305 of the Excise Tax Act, subsection 28(1) of the Canada Pension Plan or section 33.2 of the Cultural Property Export and Import Act.
- Date modified:
