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

Marginal note:Relief from tax for residential telephone service

• 21.26 (1) No tax is payable under section 21.24 on any amount charged for

  • (a) the provision, commencement or cessation of residential telephone service, other than the provision of long distance telephone service; or

  • (b) the provision, installation, disconnection, replacement, repair or maintenance of any instrument, device, equipment or apparatus or any part thereof that is used in conjunction with residential telephone service.

• Marginal note:Relief from tax for pay telephone service

  (2) No tax is payable under section 21.24 on any amount charged for telephone service acquired and paid for by means of a coin-operated telephone, other than long distance telephone service for which the amount charged exceeds fifty cents.

• Marginal note:Relief from tax for international telecommunication service

  (3) No tax is payable under section 21.24 on any amount charged for any taxable service that is provided entirely outside Canada.

Marginal note:Relief from tax for diplomats

• 21.27 (1) No tax is payable under section 21.24 on any amount charged for a taxable service acquired by a person described in section 2 of Part II of Schedule III or by a member of the family of that person, if that member is not a Canadian citizen or a permanent resident of Canada.

• Marginal note:Relief from tax for international organizations

  (2) No tax is payable under section 21.24 on any amount charged for a taxable service acquired by an organization in respect of which the Governor in Council has provided, by order made pursuant to subsection 4(1) of the Privileges and Immunities (International Organizations) Act, that the organization shall have the privileges and immunities set out in paragraph 7(a) of Schedule I to that Act.

• Marginal note:Relief from tax for foreign military forces

  (3) No tax is payable under section 21.24 on any amount charged for a taxable service acquired by a government of a country designated by the Governor in Council pursuant to heading No. 98.10 of Schedule I to the Customs Tariff, or acquired by a Canadian government agency on behalf of such a government, if the amount charged relates to telecommunication originating or terminating at a military or defence establishment in Canada.

• Marginal note:Relief from tax for certain provinces

  (4) No tax is payable under section 21.24 on any amount charged for a taxable service acquired by Her Majesty in right of a province, other than a province in respect of which there is in force at the time that the service is acquired a reciprocal taxation agreement referred to in section 32 of the Federal-Provincial Fiscal Arrangements and Federal Post-Secondary Education and Health Contributions Act.

• Marginal note:Relief from tax for Indians

  (5) No tax is payable under section 21.24 on any amount charged for a taxable service acquired by an Indian or band within the meaning of subsection 2(1) of the Indian Act, if the amount charged is billed to the Indian or band at a reserve within the meaning of that subsection and relates to telecommunication originating or terminating at a reserve.