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

Act current to 2016-04-12 and last amended on 2015-08-01. Previous Versions

Marginal note:Adjustment of rates of tax on certain petroleum products
  •  (1) Commencing on April 1, 1986, the rates enumerated in Schedule II.1 shall be adjusted each January 1, April 1, July 1 and October 1, so that the rates applicable during the three month period commencing on the adjustment day are equal to the amounts obtained

    • (a) by multiplying

      • (i) the rates so enumerated

      by

      • (ii) the ratio, adjusted or altered in the manner prescribed pursuant to subsection (3) and rounded to the nearest one-thousandth or, where the ratio is equidistant from two one-thousandths, to the greater thereof, that

        • (A) the Industrial Product Price Index for Motor Gasoline, in the case of the rates enumerated in sections 1 and 2 of Schedule II.1, or

        • (B) the Industrial Product Price Index for Diesel Oil, in the case of the rate enumerated in section 5 of Schedule II.1,

        for the twelve month period ending on the day before the three month period immediately preceding the adjustment day bears to

        • (C) the Industrial Product Price Index for Motor Gasoline, in the case of the rates enumerated in sections 1 and 2 of Schedule II.1, or

        • (D) the Industrial Product Price Index for Diesel Oil, in the case of the rate enumerated in section 5 of Schedule II.1,

        for the twelve month period ending on September 30, 1985; and

    • (b) by rounding the product obtained under paragraph (a) to the nearest one hundred-thousandth of a dollar or, if the product is equidistant from two one-hundred-thousandths of a dollar, to the greater thereof.

  • Marginal note:Industrial Product Price Index

    (2) For the purposes of subsection (1), the Industrial Product Price Index for Motor Gasoline, or the Industrial Product Price Index for Diesel Oil, for a twelve month period is the result obtained

    • (a) by aggregating the most recent Industrial Product Price Index for Motor Gasoline or the most recent Industrial Product Price Index for Diesel Oil, as the case may be, for each month in the period, including the relevant data for the period from January 1, 1981 to December 31, 1985, released by Statistics Canada under the authority of the Statistics Act on or before the fifteenth day of the third month following the end of that period and adjusted or altered in the manner prescribed pursuant to subsection (3);

    • (b) by dividing the aggregate obtained under paragraph (a) by twelve; and

    • (c) by rounding the result obtained under paragraph (b) to the nearest one-thousandth or, if the result obtained is equidistant from two one-thousandths, to the greater thereof.

  • Marginal note:Adjustment regulations

    (3) The Governor in Council, on the recommendation of the Minister of Finance, may make regulations

    • (a) prescribing the manner in which the ratio referred to in subparagraph (1)(a)(ii) shall be adjusted or altered; and

    • (b) prescribing, for the purposes of subsection (2), the manner in which the Industrial Product Price Index for Motor Gasoline or the Industrial Product Price Index for Diesel Oil for any month shall be adjusted or altered.

  • Marginal note:Definition of terms

    (4) The Governor in Council may, by regulation, define the terms regular gasoline, unleaded gasoline, premium leaded gasoline and premium unleaded gasoline for the purposes of paragraph 50(1.1)(c) and of Schedule II.1.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 7 (2nd Supp.), s. 17, c. 42 (2nd Supp.), s. 6, c. 12 (4th Supp.), s. 17.
Marginal note:Goods exempted
  •  (1) The tax imposed by section 50 does not apply to the sale or importation of the goods mentioned in Schedule III, other than those goods mentioned in Part XIII of that Schedule that are sold to or imported by persons exempt from consumption or sales tax under subsection 54(2).

  • Marginal note:Articles partially exempted

    (2) The tax imposed by section 50 shall be imposed only on fifty per cent of the sale price if manufactured in Canada or fifty per cent of the duty-paid value if imported, of metric retail scales having a maximum weighing capacity of one hundred kilograms and specifically designed for the weighing of goods in retail operations, when sold or imported before January 1, 1984.

  • Marginal note:Idem

    (3) The tax imposed by section 50 on the sale price of mobile homes and modular building units shall be imposed on only fifty per cent of the sale price thereof.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. E-15, s. 51;
  • R.S., 1985, c. 7 (2nd Supp.), s. 18.
Marginal note:Appropriation by manufacturer or producer
  •  (1) Where goods that were manufactured or produced in Canada are appropriated by the manufacturer or producer thereof for his own use, the sale price of the goods shall be deemed to be equal to the sale price that would have been reasonable in the circumstances if the goods had been sold, at the time of the appropriation, to a person with whom the manufacturer or producer was dealing at arm’s length.

  • Marginal note:Exception

    (2) Subsection (1) does not apply in respect of goods, other than printed matter, manufactured by Her Majesty in right of Canada or a province (except goods manufactured by a company to which the Government Corporations Operation Act applies) for any purpose, other than

    • (a) sale;

    • (b) use by any board, commission, railway, public utility, university, manufactory, company or agency that is owned, controlled or operated by the Government of Canada or the government of a province or under the authority of Parliament or of the legislature of a province; or

    • (c) use by Her Majesty in right of Canada or a province or Her agents or servants for commercial or mercantile purposes.

  • Marginal note:Lease or other disposal by manufacturer or producer

    (3) Where goods that were manufactured or produced in Canada are leased, or the right to use any such goods, but not the property therein, is sold or given, by the manufacturer or producer thereof to a person

    • (a) the goods shall be deemed to have been sold at the time the goods were so leased or the right to use them was so sold or given; and

    • (b) the sale price of the goods shall be deemed to be equal to the sale price that would have been reasonable in the circumstances if the goods had been sold at that time to that person.

  • Marginal note:Royalty or other consideration

    (4) Where the sale price of goods consists in whole or in part of a royalty, or any other consideration, that is unascertained at the earlier of the time the goods are delivered or the property in the goods passes to the purchaser thereof, the sale price of the goods shall be deemed to be equal to the sale price that would have been reasonable in the circumstances if the whole of the consideration had been ascertained at that time.

  • Marginal note:Disposal of cosmetics by licensed manufacturer

    (5) Where cosmetics were manufactured or produced in Canada by a licensed manufacturer for a non-resident person who is a person described in paragraph (d) of the definition manufacturer or producer in subsection 2(1) and who has failed to apply for a licence as required by section 54, the licensed manufacturer shall be deemed to have sold the cosmetics for a sale price equal to the sale price that would have been reasonable in the circumstances if the cosmetics had been sold in Canada, at the earlier of the time the cosmetics were delivered or the property in the cosmetics passed to that non-resident person, by that non-resident person to a third person with whom he was dealing at arm’s length.

  • Marginal note:Disposal of video cassettes by licensed manufacturer

    (6) Where prerecorded video cassettes that are new or have not been used in Canada were manufactured or produced in Canada by a licensed manufacturer for a non-resident person who is a person described in paragraph (j) of the definition manufacturer or producer in subsection 2(1) and who has failed to apply for a licence as required by section 54, the licensed manufacturer shall be deemed to have sold the cassettes for a sale price equal to the sale price that would have been reasonable in the circumstances if the cassettes had been sold in Canada, at the earlier of the time the cassettes were delivered or property in the cassettes passed to that non-resident person, by that non-resident person to a third person with whom he was dealing at arm’s length.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. E-15, s. 52;
  • R.S., 1985, c. 15 (1st Supp.), s. 20, c. 7 (2nd Supp.), s. 19, c. 12 (4th Supp.), s. 18.

 [Repealed, R.S., 1985, c. 15 (1st Supp.), s. 21]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. E-15, s. 53;
  • R.S., 1985, c. 15 (1st Supp.), s. 21.

Licences

Marginal note:Manufacturers’ licences
  •  (1) Subject to this section, every manufacturer or producer shall apply for a licence for the purposes of this Part.

  • Marginal note:Exemption

    (2) The Minister may grant a licence to any person applying therefor under subsection (1), but the Governor in Council, on the joint recommendation of the Minister of Finance and the Minister of National Revenue, may make regulations exempting any class of small manufacturer or producer from payment of consumption or sales tax on goods manufactured or produced by persons who are members of the class and persons so exempted are not required to apply for a licence.

  • Marginal note:Withdrawal of exemption

    (3) An exemption granted under subsection (2) may, on the joint recommendation of the Minister of Finance and the Minister of National Revenue, be withdrawn by the Governor in Council at any time.

  • Marginal note:Cancellation

    (4) The Minister may cancel a licence issued under this Part if, in his 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., c. E-13, s. 31;
  • 1976-77, c. 15, s. 9;
  • 1980-81-82-83, c. 68, s. 13.
 
Date modified: