Excise Act, 2001 (S.C. 2002, c. 22)
Full Document:
Assented to 2002-06-13
Marginal note:2001, c. 16, s. 17(1)
367. (1) Subsection 23(1) of the Act is replaced by the following:
Marginal note:Tax on various articles at schedule rates
23. (1) Subject to subsections (6) to (8), whenever goods mentioned in Schedule I are imported or are manufactured or produced in Canada and delivered to a purchaser of those goods, there shall be imposed, levied and collected, in addition to any other duty or tax that may be payable under this or any other law, an excise tax in respect of the goods at the applicable rate set out in the applicable section of that Schedule, computed, if that rate is specified as a percentage, on the duty paid value or the sale price, as the case may be.
Marginal note:R.S., c. 15 (1st Supp.), s. 12(1)
(2) Subsection 23(3.1) of the Act is replaced by the following:
Marginal note:Deemed sale
(3.1) For the purposes of this Part, a person who, under a contract for labour, manufactures or produces goods mentioned in Schedule I from any article or material supplied by another person, other than a manufacturer licensed for the purposes of this Part, for delivery to that other person is deemed to have sold the goods, at a sale price equal to the charge made under the contract in respect of the goods, at the time they are delivered to that other person.
Marginal note:2001, c. 16, s. 17(2)
(3) Subsection 23(5) of the Act is repealed.
Marginal note:2001, c. 15, s. 2(1)
(4) Subsection 23(7) of the Act is replaced by the following:
Marginal note:When tax not payable
(7) The tax imposed under subsection (1) is not payable in the case of
(a) goods that are purchased or imported by a manufacturer licensed for the purposes of this Part and that are to be incorporated into and form a constituent or component part of an article or product that is subject to excise tax under this Act, if the tax on the article or product has not yet been levied under this section; or
(b) the sale of a new motor vehicle designed for highway use, or a chassis for such a vehicle, to a person described in paragraph (h) of the definition “manufacturer or producer” in subsection 2(1) who is a manufacturer licensed for the purposes of this Part.
Marginal note:1990, c. 45, s. 5(1)
(5) The portion of subsection 23(8) of the Act before paragraph (a) is replaced by the following:
Marginal note:Tax not payable
(8) The tax imposed under subsection (1) is not payable in the case of
Marginal note:1993, c. 25, s. 55(3); 1995, c. 41, s. 113; 2001, c. 16, s. 17(4)
(6) Subsections 23(8.1) to (8.3) of the Act are repealed.
Marginal note:1993, c. 25, s. 55(4)
(7) Subsections 23(9.2) and (9.3) of the Act are repealed.
Marginal note:R.S., c. 12 (4th Supp.), s. 12(3)
(8) The portion of subsection 23(10) of the Act before paragraph (a) is replaced by the following:
Marginal note:Appropriation by manufacturer or producer
(10) If goods of any class mentioned in Schedule I that were manufactured or produced in Canada are appropriated by the manufacturer or producer for their own use, for the purposes of this Part,
Marginal note:1993, c. 25, s. 56; 1994, c. 29, s. 5(1); 1997, c. 26, s. 59(1); 2001, c. 16, ss. 18(1), 21(1)
368. Sections 23.1 to 23.3 of the Act are repealed.
369. Section 24 of the Act is replaced by the following:
Marginal note:Security that true returns rendered
24. For the purposes of this Part, the Minister may require every manufacturer or producer to give security that they will render true returns of their sales as required by section 78 or by any regulations made under it and pay any tax imposed by this Act on the sales. The security shall be in an amount of not more than two hundred and fifty thousand dollars and not less than one thousand dollars and shall be by bond of a guarantee company authorized to do business in Canada, acceptable to the Government of Canada, or by deposit of Government of Canada bonds.
Marginal note:R.S., c. 1 (2nd Supp.), s. 189, c. 7 (2nd Supp.), s. 11(1); 1990, c. 45, s. 7(1); 1991, c. 42, s. 1; 1993, c. 25, s. 57; 2000, c. 30, s. 9(F)
370. Parts IV and V of the Act are repealed.
Marginal note:R.S., c. 12 (4th Supp.), s. 14(1)
371. Subparagraph 48(4)(a)(ii) of the Act is replaced by the following:
(ii) for the purposes of Part III, goods described in paragraph 23(7)(a); and
372. Subsection 50(9) of the Act is repealed.
Marginal note:1990, c. 45, s. 8(1)
373. Subsection 56(3) of the Act is replaced by the following:
Marginal note:Tax on cancellation
(3) On the cancellation under subsection (1) of the licence granted to any licensed wholesaler, or if the licence is cancelled at the request of the licensee, or if any such licence expires and is not renewed by the licensee, all taxes imposed by this Act are forthwith payable on all goods then in the possession of the licensee that have been purchased free of tax by virtue of the licence, which taxes shall be paid at the rate in force when the licence is cancelled or expires and is not renewed and shall be computed in accordance with paragraph 50(1)(c) and Part III.
Marginal note:R.S., c. 12 (4th Supp.), s. 22(1)
374. Subsection 64(1) of the Act is replaced by the following:
Marginal note:Application for licence
64. (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:1993, c. 25, s. 59; 2000, c. 30, s. 11(1)
375. Sections 66 and 66.1 of the Act are replaced by the following:
Marginal note:Exemption on exported goods
66. 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.
376. The portion of section 67 of the Act before paragraph (a) is replaced by the following:
Marginal note:Taxes on goods imported by Crown
67. The tax imposed under Part III is applicable
Marginal note:2000, c. 30, s. 12(1)
377. Subsection 68.1(1) of the Act is renumbered as section 68.1 and subsection 68.1(2) of the Act is repealed.
Marginal note:1993, c. 25, s. 61; 2001, c. 16, s. 28(1)
378. Sections 68.17 to 68.172 of the Act are replaced by the following:
Marginal note:Payment where use as ships’ stores
68.17 If tax under Part III has been paid in respect of any goods and a manufacturer, producer, wholesaler, jobber or other dealer has sold the goods for use as ships’ stores, an amount equal to the amount of that tax shall, subject to this Part, be paid to that dealer if that dealer applies for it within two years after that sale of the goods.
Marginal note:R.S., c. 7 (2nd Supp.), s. 34(1); 2001, c. 16, s. 29(1)
379. Subsections 68.18(1) to (3.1) of the Act are replaced by the following:
Marginal note:Payment where goods in inventory
68.18 (1) If tax under Part III has been paid in respect of any goods and a person holds the goods in an unused condition in inventory on the day a licence is granted to that person under section 54 or 64 and could thereafter have obtained the goods exempt from tax under subsection 23(7), an amount equal to the amount of that tax shall, subject to this Part, be paid to that person if that person applies for it within two years after the licence was granted.
Marginal note:Payment where goods in inventory
(2) If tax under Part III has been paid in respect of any goods and a person holds the goods in an unused condition in inventory on the day a licence is granted to that person under section 55 and could thereafter have obtained the goods exempt from tax under subsection 23(6), (7) or (8), an amount equal to the lesser of the amount of that tax and the amount of tax under Part III that would be payable if the goods were acquired in a taxable transaction by that person on that day shall, subject to this Part, be paid to that person if that person applies for it within two years after the licence was granted.
Marginal note:Exception
(3) No amount equal to the amount of tax under Part III shall be paid under subsection (2) to a person in respect of any goods that are not subject to tax under that Part on the day a licence is granted to that person under section 55.
Marginal note:1991, c. 42, s. 3
380. The portion of subsection 68.19(1) of the Act before paragraph (a) is replaced by the following:
Marginal note:Payment where use by province
68.19 (1) If tax under Part III has been paid in respect of any goods and Her Majesty in right of a province has purchased or imported the goods for any purpose other than
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