Excise Act, 2001 (S.C. 2002, c. 22)

Assented to 2002-06-13

Marginal note:1991, c. 42, s. 3

 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

Marginal note:1993, c. 25, s. 62(1)
  •  (1) The portion of subsection 70(1) of the Act before paragraph (a) is replaced by the following:

    Marginal note:Drawback on certain goods
    • 70. (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

  • Marginal note:1995, c. 41, s. 114

    (2) Subsection 70(2.1) of the Act is replaced by the following:

    • Marginal note:Drawback on imported goods

      (2.1) On application, the Minister may, under section 100 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:1993, c. 25, s. 62(2)

    (3) Subsection 70(5) of the Act is repealed.

Marginal note:2001, c. 16, s. 32(1)
  •  (1) Subsections 78(1) and (2) of the Act are replaced by the following:

    Marginal note:Monthly returns
    • 78. (1) Every person who is required to pay tax under Part III shall make each month a return in the prescribed form containing prescribed information of all amounts that became payable by the person on account of that tax in the preceding month.

    • Marginal note:Nil returns

      (2) Every person who holds a licence granted under or in respect of Part III and whose tax payable under that Part in the preceding month is nil shall make a return as required under subsection (1) reporting that fact.

  • Marginal note:R.S., c. 12 (4th Supp.), s. 31(1); 2001, c. 16, s. 32(2)

    (2) Paragraphs 78(3)(b) and (c) of the Act are replaced by the following:

    • (b) authorize any person to make a return in respect of any period longer than one month but not longer than six months, if the tax payable by that person under Part III for the last preceding calendar year did not exceed four thousand eight hundred dollars; or

    • (c) authorize any person whose activities that give rise to tax payable by the person under Part III are predominantly limited to a seasonal period of operation to make a return in respect of any period longer than one month but not longer than six months, if the tax payable by that person under that Part for the equivalent period in the last preceding calendar year did not exceed an average of four hundred dollars per month throughout that equivalent period.

Marginal note:R.S., c. 12 (4th Supp.), s. 32(1)

 Subsection 79(1.1) of the Act is replaced by the following:

  • Marginal note:Minimum penalty and interest

    (1.1) No penalty or interest is payable under subsection (1) if the person liable to pay the tax pays all amounts of tax payable by them under Part III and, at the time of the payment, the total penalty and interest payable in respect of those amounts of tax is less than ten dollars.

Marginal note:R.S., c. 12 (4th Supp.), s. 33(1)
  •  (1) Clause 79.1(1)(a)(i)(A) of the Act is replaced by the following:

    • (A) the tax payable under Part III, other than tax payable in accordance with the Customs Act, by that person in that month, and

  • Marginal note:R.S., c. 12 (4th Supp.), s. 33(1)

    (2) Clause 79.1(1)(a)(ii)(A) of the Act is replaced by the following:

    • (A) the tax payable under Part III, other than tax payable in accordance with the Customs Act, by that person in that accounting period, and

  • Marginal note:R.S., c. 12 (4th Supp.), s. 33(1)

    (3) Clause 79.1(1)(a)(iii)(A) of the Act is replaced by the following:

    • (A) the tax payable under Part III, other than tax payable in accordance with the Customs Act, by that person in that period, and

  • Marginal note:R.S., c. 12 (4th Supp.), s. 33(1); 1999, c. 31, par. 247(b)(F)

    (4) Subparagraphs 79.1(1)(b)(i) and (ii) of the Act are replaced by the following:

    • (i) the aggregate amount of tax payable under Part III, other than tax payable in accordance with the Customs Act, by that person in the last preceding calendar year ending at least ninety days, or ninety-one days if that time falls in a leap year, before that time exceeded twelve million dollars, or

    • (ii) the person

      • (A) was, at any time in the last preceding calendar year ending at least ninety days, or ninety-one days if that time falls in a leap year, before that time, a member of a group of associated corporations (within the meaning of section 256 of the Income Tax Act) and the aggregate amount of tax payable under Part III, other than tax payable in accordance with the Customs Act, by the group in that year exceeded twelve million dollars, and

      • (B) is not, at that time, authorized to make a return in accordance with a regulation made under paragraph 78(3)(b) or (c).

  • Marginal note:R.S., c. 12 (4th Supp.), s. 33(1)

    (5) Subsection 79.1(6) of the Act is replaced by the following:

    • Marginal note:Minimum penalty and interest

      (6) No penalty or interest is payable under subsection (4) or (5) if the large taxpayer or other person liable to pay the instalment pays all amounts of tax payable by the taxpayer or other person under Part III and, at the time of the payment, the total penalty and interest payable in respect of the instalment is less than five dollars and in respect of those amounts of tax is less than ten dollars.

Marginal note:1990, c. 45, s. 11(1)

 Subsection 80(1) of the Act is replaced by the following:

Marginal note:Report by licence holders
  • 80. (1) Every person holding a licence in respect of Part III shall submit to the Minister each year, within six months after the end of that person’s fiscal year, a report in the prescribed form containing details of that person’s sales, taxes paid under this Act and deductions under subsection 69(2) in the fiscal year and any other prescribed information.

Marginal note:2001, c. 16, s. 39(1)

 Subsection 100(5) of the Act is repealed.

Marginal note:1990, c. 45, s. 12(1)

 The definition “excisable goods” in subsection 123(1) of the Act is replaced by the following:

“excisable goods”

« produit soumis à l’accise »

“excisable goods” means beer or malt liquor (within the meaning assigned by section 4 of the Excise Act) and spirits, wine and tobacco products (within the meaning assigned by section 2 of the Excise Act, 2001);

Marginal note:1996, c. 23, s. 170

 Subparagraph 238.1(2)(c)(iii) of the Act is replaced by the following:

Marginal note:1993, c. 27, s. 107(1); 1997, c. 10, s. 58(1)

 Paragraph 252(1)(b) of the Act is repealed.

Marginal note:1994, c. 29, s. 14(1); 1997, c. 26, s. 74(1); 2001, c. 16, ss. 40(1), (2), 41(1)

 Schedule II to the Act is repealed.

Marginal note:1990, c. 45, s. 18

 Section 3 of Part V of Schedule VI to the Act is replaced by the following:

  • 3. A supply of an excisable good if the recipient exports the good without the payment of duty in accordance with the Excise Act or the Excise Act, 2001.

Marginal note:2001, c. 16, s. 42(1)

 Section 1.1 of Schedule VII to the Act is replaced by the following:

  • 1.1 For the purposes of section 1, “duty” does not include a special duty imposed under section 54 of the Excise Act, 2001.

 
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