Table of Contents

Excise Tax Act (R.S.C., 1985, c. E-15)

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Act current to 2012-01-24 and last amended on 2011-06-26. Previous Versions
Notes :
  • See coming into force provision and notes, where applicable.
  • Shaded provisions are not in force. Help

Related Information

  1. Related Provisions

Regulations made under this Act

  1. Agriculture and Fishing Property (GST/HST) Regulations (SOR/91-39)
  2. Air Transportation Tax Order, 1995 (SOR/95-206)
  3. Air Transportation Tax Regulations, 1992 (SOR/93-294)
  4. Amalgamations and Windings-Up Continuation (GST/HST) Regulations (SOR/91-33)
  5. Artists’ Representatives (GST/HST) Regulations (SOR/91-25)
  6. Automobile Operating Expense Benefit (GST/HST) Regulations (SOR/99-176)
  7. British Columbia HST Regulations (SOR/2011-121)
  8. Canadian Manufactured Goods Exported Drawback Regulations (SOR/78-373)
  9. Closely Related Corporations (GST/HST) Regulations (SOR/91-21)
  10. Credit for Provincial Relief (HST) Regulations (SOR/2011-57)
  11. Credit Note and Debit Note Information (GST/HST) Regulations (SOR/91-44)
  12. Deduction for Provincial Rebate (GST/HST) Regulations (SOR/2001-65)
  13. Disclosure of Tax (GST/HST) Regulations (SOR/91-38)
  14. Electronic Filing and Provision of Information (GST/HST) Regulations (SOR/2010-150)
  15. Energy Conservation Equipment Exemption Regulations (C.R.C., c. 590)
  16. Equivalent Courses (GST/HST) Regulations (SOR/91-27)
  17. Excise Tax Indexing Ratio Regulations (SOR/83-681)
  18. Federal Book Rebate (GST/HST) Regulations (SOR/98-351)
  19. Federal Sales Tax Inventory Rebate Regulations (SOR/91-52)
  20. Federal Sales Tax New Housing Rebate Regulations (SOR/91-53)
  21. Financial Services (GST/HST) Regulations (SOR/91-26)
  22. Formula Refunds Regulations (C.R.C., c. 591)
  23. Games of Chance (GST/HST) Regulations (SOR/91-28)
  24. Gasoline Excise Tax Regulations (SOR/2000-253)
  25. General Excise and Sales Tax Regulations (C.R.C., c. 594)
  26. Goods for Ships and Aircraft (Excise) Drawback Regulations (SOR/86-948)
  27. Goods Imported and Exported Drawback Regulations (C.R.C., c. 489)
  28. Health Care Services (GST/HST) Regulations (SOR/91-23)
  29. Industrial Product Price Indices Adjustment Regulations (SOR/90-672)
  30. Input Tax Credit Information (GST/HST) Regulations (SOR/91-45)
  31. Interest Rate (Excise Tax Act) Regulations [Repealed] (SOR/91-19)
  32. Interest Rates (Excise Tax Act) Regulations (SOR/2006-230)
  33. Joint Venture (GST/HST) Regulations (SOR/91-36)
  34. Mail and Courier Imports (GST/HST) Regulations (SOR/91-32)
  35. Medical Devices (GST) Regulations [Repealed] (SOR/91-24)
  36. Natural Gas and Gas Liquids Tax Regulations (SOR/82-359)
  37. New Harmonized Value-added Tax System Regulations (SOR/2010-117)
  38. New Harmonized Value-added Tax System Regulations, No. 2 (SOR/2010-151)
  39. New Motor Vehicles Exported Drawback Regulations (SOR/82-710)
  40. Non-resident Rebate (GST) Regulations [Repealed] (SOR/91-42)
  41. Non-Taxable Imported Goods (GST/HST) Regulations (SOR/91-31)
  42. Nova Scotia HST Regulations, 2010 (SOR/2010-99)
  43. Offset of Taxes (GST/HST) Regulations (SOR/91-49)
  44. Place of Supply (GST/HST) Regulations [Repealed] (SOR/2001-170)
  45. Property Supplied by Auction (GST/HST) Regulations (SOR/2001-66)
  46. Public Service Body Rebate (GST/HST) Regulations (SOR/91-37)
  47. Publications Supplied by a Registrant (GST/HST) Regulations (SOR/91-43)
  48. Returnable Beverage Container (GST/HST) Regulations (SOR/2008-48)
  49. School Cafeteria Food and Beverages (GST/HST) Regulations (SOR/91-29)
  50. Security Interest (GST/HST) Regulations (SOR/2011-55)
  51. Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations (SOR/2001-171)
  52. Ships’ Stores Regulations (SOR/96-40)
  53. Small Manufacturers or Producers Exemption Regulations (SOR/82-498)
  54. Small Manufacturers Production Equipment Exemption Regulations (SOR/82-572)
  55. Social Insurance Number Disclosure Regulations (SOR/91-41)
  56. Specified Crown Agents (GST/HST) Regulations (SOR/99-175)
  57. Specified Tangible Personal Property (GST/HST) Regulations (SOR/91-20)
  58. Streamlined Accounting (GST/HST) Regulations (SOR/91-51)
  59. Taxes, Duties and Fees (GST/HST) Regulations (SOR/91-34)
  60. Telecommunication Programming Services Tax Regulations (SOR/86-895)
  61. Value of Imported Goods (GST/HST) Regulations (SOR/91-30)