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

Act current to 2014-09-15 and last amended on 2014-06-20. Previous Versions

Marginal note:Cancellation

 The Minister may cancel a licence issued under section 21.18 if, in the Minister’s opinion, it is no longer required for the purposes of this Part.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 15 (1st Supp.), s. 11.

Regulations

Marginal note:Regulations

 The Governor in Council may make regulations

  • (a) prescribing, for the purposes of paragraph (g) of the definition “taxable service” in subsection 21.1(1), any service other than a programming service referred to in paragraph (a) of that definition;

  • (b) respecting the method for determining the reasonable amount charged for a taxable service for the purposes of section 21.14; and

  • (c) generally for carrying out the purposes and provisions of this Part.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 15 (1st Supp.), s. 11, c. 12 (4th Supp.), s. 10.

Increase of Amount Charged by Licensee

Marginal note:Override of other laws

 A licensee may,

  • (a) notwithstanding the Broadcasting Act or any other Act of Parliament or any regulation or other statutory instrument made thereunder or any other law, and

  • (b) notwithstanding

    • (i) any decision or order made, or any licence or renewal of a licence issued, by the Canadian Radio-television and Telecommunications Commission, or

    • (ii) any other act or thing given, done or issued pursuant to the Broadcasting Act or any other Act of Parliament or any other law,

    before or after the coming into force of this Part,

increase the amount charged for a taxable service by an amount not exceeding the tax payable by him under this Part with respect to that service.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 15 (1st Supp.), s. 11.

PART II.2TELECOMMUNICATION SERVICES TAX

Interpretation

Marginal note:Definitions
  •  (1) In this Part,

    “amount charged”

    « montant exigé »

    “amount charged”, in respect of a service, means any amount paid or payable by a person for the service, before any amount paid or payable in respect of any tax under this Part or imposed under an Act of the legislature of a province respecting retail sales tax is added thereto;

    “approved tariff”

    « tarif agréé »

    “approved tariff”, in respect of a licensee, means a current schedule or tariff that sets out or otherwise provides for amounts that may be charged by the licensee for any service and that is approved by

    • (a) the Canadian Radio-television and Telecommunications Commission,

    • (b) the lieutenant governor in council of a province,

    • (c) a commission, board, tribunal, authority or other body established by or pursuant to an Act of the legislature of a province to regulate telecommunications,

    • (d) a person designated by the lieutenant governor in council of a province to regulate telecommunications, or

    • (e) a municipal or local commission, board, tribunal, authority or other body that regulates telecommunications in a municipality;

    “licensee”

    « titulaire de licence » ou « titulaire »

    “licensee” means any person to whom a licence has been issued under subsection 21.3(2) and includes any person who is required by subsection 21.3(1) to apply for a licence;

    “separate charge”

    « redevance distincte »

    “separate charge”, in respect of a service provided by a person, means an amount charged for the service

    • (a) as set out separately in a contract entered into by that person and the person charged for the service or in an invoice, bill, statement of account or other similar document issued or made available by that person to the person charged for the service, or

    • (b) if no such contract was so entered into and document was so issued or made available and the person providing the service is a licensee, as set out or provided for separately in an approved tariff of the licensee;

    “taxable service”

    « service taxable »

    “taxable service” means

    • (a) any telecommunication service,

    • (b) the commencement or cessation of a telecommunication service,

    • (c) the provision of any instrument, device, equipment or apparatus or any part thereof, other than terminal equipment for the provision of which a separate charge is made, that is

      • (i) used in conjunction with a telecommunication service, and

      • (ii) provided by the person providing the telecommunication service or by any person authorized or designated by him for the purpose or acting on his behalf or by any person related to him,

      if the person providing the telecommunication service requires that the instrument, device, equipment, apparatus or part be acquired exclusively from him or any other person referred to in subparagraph (ii), and

    • (d) the installation, disconnection, replacement, repair or maintenance of any instrument, device, equipment or apparatus or any part thereof referred to in paragraph (c) by the person providing the telecommunication service in conjunction with which it is being used or by any other person referred to in subparagraph (c)(ii),

    but does not include a taxable service within the meaning assigned by subsection 21.1(1);

    “telecommunication service”

    « service de télécommunication »

    “telecommunication service” means the transmission of any information by means of a system for telecommunication or any part thereof and includes the making available of such a system or part for that use, whether or not it is so used, but does not include

    • (a) any such service provided for taxi, messenger or other dispatch purposes, if the person providing the service uses, primarily for the person’s own dispatch purposes, the system or part thereof by means of which the service is provided,

    • (b) any such service provided to an occupant in a building or building complex by the owner or manager of the building or complex, if

      • (i) the system or part thereof by means of which the service is provided and that is controlled by the owner or manager is used exclusively to provide the service within the building or complex, and

      • (ii) the owner or manager provides the service exclusively

        • (A) by means of the system or part referred to in subparagraph (i),

        • (B) through the resale of service acquired from another person, or

        • (C) in the manner described in clauses (A) and (B), or

    • (c) the provision, in conjunction with any such service, of a data processing, data storage, information or other service (in this paragraph referred to as the “additional service”) by means of telecommunication for a separate charge, if

      • (i) the service in conjunction with which the additional service is provided is offered separately from the additional service, and

      • (ii) the additional service is, or could be, lawfully provided by means of telecommunication by persons other than telecommunications carriers;

    “telecommunications carrier”

    « exploitant de télécommunication »

    “telecommunications carrier” means

    • (a) any person who, for an amount charged, provides telecommunication service to the general public, or any portion thereof, by means of a telecommunication system owned, or controlled, and operated by that person, and

    • (b) any person to whom a licence has been issued under section 21.18 or who is required by section 21.17 to apply for a licence for the purposes of Part II.1.

  • Marginal note:Presumption

    (2) For the purposes of the definitions “telecommunication service” and “telecommunications carrier” in subsection (1), a person who provides telecommunication service through the resale of telecommunication service acquired from another person shall be deemed not to control the system for telecommunication of that other person.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 12 (4th Supp.), s. 11.