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

Act current to 2014-09-29 and last amended on 2014-06-20. Previous Versions

Marginal note:Supply by unregistered non-resident
  •  (1) Subject to this Part, where a person is the recipient of a taxable supply (other than a zero-rated or prescribed supply) of tangible personal property that is, at a particular time, delivered or made available to the person in a participating province, or sent by mail or courier to an address in the participating province, by a non-resident supplier who is not registered under subdivision d of Division V, the person shall pay tax to Her Majesty in right of Canada equal to the amount determined by the formula

    A × B

    where

    A 
    is the tax rate for the participating province; and
    B 
    is
    • (a) where the supply of the property was made to the person by way of sale by a non-resident person with whom the person dealt at arm’s length, the lesser of the value of the consideration paid or payable in respect of the supply and the fair market value of the property at the particular time,

    • (b) notwithstanding paragraph (a), in the case of prescribed property supplied in prescribed circumstances, the value determined in the prescribed manner, and

    • (c) in any other case, the fair market value of the property at the particular time.

  • Marginal note:When tax payable

    (2) Tax under subsection (1) in respect of property supplied to a person in a participating province becomes payable on the day the property is delivered or made available to the person in the province.

  • Marginal note:Non-taxable property

    (3) No tax is payable under subsection (1)

    • (a) in respect of property that is a specified motor vehicle that is required to be registered under the laws of a participating province relating to the registration of motor vehicles, or that is included in Part I of Schedule X and is not prescribed property; or

    • (b) in prescribed circumstances.

  • Marginal note:Application in offshore areas

    (4) Subsection (1) does not apply to a supply of property that is delivered or made available to the recipient in the Nova Scotia offshore area or the Newfoundland offshore area, or that is sent to the recipient at an address in the Nova Scotia offshore area or the Newfoundland offshore area, unless the property is acquired by the recipient for consumption, use or supply in the course of an offshore activity.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1997, c. 10, s. 204;
  • 2009, c. 32, s. 18.
Marginal note:Imported commercial goods
  •  (1) Subject to this Part, every person who brings into a participating province from a place outside Canada

    • (a) a specified motor vehicle, or

    • (b) goods that are accounted for as commercial goods (within the meaning assigned by subsection 212.1(1)) under section 32 of the Customs Act

    and who is liable under that Act to pay duties on the vehicle or goods, or would be so liable if they were subject to duty, shall pay, in addition to the tax imposed under section 212, tax calculated at the tax rate for that participating province on the value of the vehicle or goods.

  • Marginal note:Exception

    (2) Tax under subsection (1) does not apply to

    • (a) goods, other than a specified motor vehicle, brought into a participating province from a place outside Canada by a registrant (other than a registrant whose net tax is determined under section 225.1 or under Part IV or V of the Streamlined Accounting (GST/HST) Regulations) for consumption, use or supply exclusively in the course of commercial activities of the registrant;

    • (b) a mobile home or a floating home that has been used or occupied in Canada as a place of residence for individuals; or

    • (c) goods included in Schedule VII.

  • Marginal note:Value of goods

    (3) For the purposes of this section, the value of goods brought into a province is equal to

    • (a) in the case of a specified motor vehicle that a person is required to register under the laws of the province relating to the registration of motor vehicles, the specified value;

    • (b) in the case of prescribed property brought into a province in prescribed circumstances, the value determined in prescribed manner; and

    • (c) in any other case, the value of the goods determined in accordance with section 215.

  • Marginal note:When tax payable

    (4) Tax under subsection (1) on goods brought into a participating province by a person becomes payable by that person

    • (a) in the case of a specified motor vehicle that the person is required to register under the laws of the province relating to the registration of motor vehicles, on the earlier of the day the person so registers the vehicle and the day on or before which the person is required to register the vehicle; and

    • (b) in any other case, on the day on which the goods are brought into the province.

  • Marginal note:Use in offshore areas

    (5) Subsection (1) does not apply to goods brought into the Nova Scotia offshore area or the Newfoundland offshore area by a person unless the goods are brought into the area for consumption, use or supply in the course of an offshore activity.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1997, c. 10, s. 204;
  • 2007, c. 18, ss. 23, 63.