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

Act current to 2016-11-21 and last amended on 2016-07-01. Previous Versions

 [Repealed, 2002, c. 22, s. 370]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1993, c. 25, s. 57;
  • 2002, c. 22, s. 370.

PART V[Repealed, 2002, c. 22, s. 370]

 [Repealed, 2002, c. 22, s. 370]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. E-15, s. 29;
  • R.S., 1985, c. 15 (1st Supp.), s. 13, c. 7 (2nd Supp.), s. 12;
  • 1991, c. 42, s. 1;
  • 2002, c. 22, s. 370.

 [Repealed, 2002, c. 22, s. 370]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. E-15, s. 30;
  • R.S., 1985, c. 7 (2nd Supp.), s. 12;
  • 1991, c. 42, s. 1;
  • 2002, c. 22, s. 370.

 [Repealed, 2002, c. 22, s. 370]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. E-15, s. 31;
  • R.S., 1985, c. 7 (2nd Supp.), s. 12;
  • 1991, c. 42, s. 1;
  • 2002, c. 22, s. 370.

 [Repealed, 2002, c. 22, s. 370]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. E-15, s. 32;
  • R.S., 1985, c. 7 (2nd Supp.), s. 12;
  • 1991, c. 42, s. 1;
  • 2002, c. 22, s. 370.

 [Repealed, 2002, c. 22, s. 370]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. E-15, s. 33;
  • R.S., 1985, c. 7 (2nd Supp.), s. 12;
  • 1991, c. 42, s. 1;
  • 2002, c. 22, s. 370.

 [Repealed, 2002, c. 22, s. 370]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. E-15, s. 34;
  • R.S., 1985, c. 7 (2nd Supp.), s. 12;
  • 1991, c. 42, s. 1;
  • 2000, c. 30, s. 9(F);
  • 2002, c. 22, s. 370.

PART V.1[Repealed, 2000, c. 30, s. 10]

PART VIConsumption or Sales Tax

Interpretation

Marginal note:Definitions

 In this Part,

duty paid value

valeur à l’acquitté

duty paid value means the value of the article as it would be determined for the purpose of calculating an ad valorem duty on the importation of the article into Canada under the laws relating to the customs and the Customs Tariff whether the article is in fact subject to ad valorem or other duty or not, plus the amount of the customs duties, if any, payable thereon; (valeur à l’acquitté)

licensed manufacturer

fabricant titulaire de licence

licensed manufacturer means any manufacturer or producer licensed under this Part; (fabricant titulaire de licence)

licensed wholesaler

marchand en gros titulaire de licence

licensed wholesaler means any wholesaler, jobber or other dealer licensed under this Part; (marchand en gros titulaire de licence)

partly manufactured goods

marchandises partiellement fabriquées

partly manufactured goods means

  • (a) goods that are to be incorporated into or form a constituent or component part of an article that is subject to the consumption or sales tax, if the tax on the article has not yet been levied pursuant to section 50, or

  • (b) goods that are to be prepared for sale as goods subject to the consumption or sales tax by assembling, blending, mixing, cutting to size, diluting, bottling, packaging or repackaging the goods or by applying coatings or finishes to the goods, other than goods that are so prepared in a retail store for sale in that store exclusively and directly to consumers,

and the Minister is the sole judge as to whether or not goods are partly manufactured goods; (marchandises partiellement fabriquées)

producer or manufacturer

producteur ou fabricant

producer or manufacturer includes any printer, publisher, lithographer, engraver or commercial artist, but does not include, for the purposes of this Part and the Schedules, any restaurateur, caterer or other person engaged in the business of preparing in a restaurant, centralized kitchen or similar establishment food or drink, whether or not the food or drink is for consumption on the premises; (producteur ou fabricant)

sale price

prix de vente

sale price, for the purpose of determining the consumption or sales tax, means

  • (a) except in the case of wines, the aggregate of

    • (i) the amount charged as price before any amount payable in respect of any other tax under this Act is added thereto,

    • (ii) any amount that the purchaser is liable to pay to the vendor by reason of or in respect of the sale in addition to the amount charged as price, whether payable at the same or any other time, including, without limiting the generality of the foregoing, any amount charged for, or to make provision for, advertising, financing, servicing, warranty, commission or any other matter, and

    • (iii) the amount of the excise duties payable under the Excise Act whether the goods are sold in bond or not,

    and, in the case of imported goods, the sale price shall be deemed to be the duty paid value thereof, and

  • (b) in the case of wines, the aggregate of

    • (i) the amount charged as price including the amount of the excise tax payable pursuant to section 27,

    • (ii) any amount that the purchaser is liable to pay to the vendor by reason of or in respect of the sale in addition to the amount charged as price, whether payable at the same or any other time, including, without limiting the generality of the foregoing, any amount charged for, or to make provision for, advertising, financing, servicing, warranty, commission or any other matter, and

    • (iii) the amount of excise duties payable under the Excise Act whether the goods are sold in bond or not,

    and, in the case of imported wines, the sale price shall be deemed to be the aggregate of the duty paid value thereof and the amount of the excise tax payable pursuant to section 27. (prix de vente)

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. E-15, s. 42;
  • R.S., 1985, c. 15 (1st Supp.), s. 16, c. 7 (2nd Supp.), s. 13.
Marginal note:Person deemed manufacturer or producer

 Where a person has, in Canada,

  • (a) put a clock or watch movement into a clock or watch case,

  • (b) put a clock or watch movement into a clock or watch case and added a strap, bracelet, brooch or other accessory thereto, or

  • (c) set or mounted one or more diamonds or other precious or semi-precious stones, real or imitation, in a ring, brooch or other article of jewellery,

he shall, for the purposes of this Part, be deemed to have manufactured or produced the watch, clock, ring, brooch or other article of jewellery in Canada.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., c. E-13, s. 26.
Marginal note:Manufacturer of beverages in retail outlet deemed not to be manufacturer

 Where a person manufactures or produces in a retail outlet carbonated beverages or non-carbonated fruit flavoured beverages, other than alcoholic beverages, having less than twenty-five per cent by volume of natural fruit, for sale in that outlet exclusively and directly to consumers for immediate consumption, he shall, for the purposes of this Part, be deemed not to be, in relation to any such beverage so manufactured or produced by him, the manufacturer or producer thereof.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 7 (2nd Supp.), s. 14.

 [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 15]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. E-15, s. 44;
  • R.S., 1985, c. 7 (2nd Supp.), s. 15.
Marginal note:Retreader of tires deemed manufacturer

 A person engaged in the business of retreading tires shall, for the purposes of this Part, be deemed to be the manufacturer or producer of tires retreaded by him, and tires retreaded by him for or on behalf of any other person shall be deemed to be sold, at the time they are delivered to that other person, at a sale price equal to the retreading charge.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., c. E-13, s. 26.
Marginal note:Deemed sale

 For the purposes of this Part, a person who, pursuant to a contract for labour, manufactures or produces goods from any article or material supplied by another person, other than a licensed manufacturer, for delivery to that other person shall be 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.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 15 (1st Supp.), s. 17.
 
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