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

Act current to 2016-01-25 and last amended on 2015-08-01. Previous Versions

Marginal note:Minister not bound
  •  (1) The Minister is not bound by any return, application or information provided by or on behalf of any person and may make an assessment, notwithstanding any return, application or information so provided or that no return, application or information has been provided.

  • Marginal note:Liability not affected

    (2) Liability under this Part to pay or remit any tax, penalty, interest or other amount is not affected by an incorrect or incomplete assessment or by the fact that no assessment has been made.

  • Marginal note:Assessment valid and binding

    (3) An assessment, subject to being vacated on an objection or appeal under this Part and subject to a reassessment, shall be deemed to be valid and binding.

  • Marginal note:Binding effect where unincorporated body

    (3.1) Where a person (referred to in this subsection as the “body”) that is not an individual or a corporation is assessed in respect of any matter,

    • (a) the assessment is not invalid only because one or more other persons (each of which is referred to in this subsection as a “representative”) who are liable for obligations of the body did not receive a notice of the assessment;

    • (b) the assessment is binding on each representative of the body, subject to a reassessment of the body and the rights of the body to object to or appeal from the assessment under this Part; and

    • (c) an assessment of a representative in respect of the same matter is binding on the representative subject only to a reassessment of the representative and the rights of the representative to object to or appeal from the assessment of the representative under this Part on the grounds that the representative is not a person who is liable to pay or remit an amount to which the assessment of the body relates, the body has been reassessed in respect of that matter or the assessment of the body in respect of that matter has been vacated.

  • Marginal note:Assessment deemed valid

    (4) An assessment shall, subject to being reassessed or vacated as a result of an objection or appeal under this Part, be deemed to be valid and binding, notwithstanding any error, defect or omission therein or in any proceeding under this Part relating thereto.

  • Marginal note:Irregularities

    (5) An appeal from an assessment shall not be allowed by reasons only of an irregularity, informality, omission or error on the part of any person in the observation of any directory provision of this Part.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12;
  • 1997, c. 10, s. 80.
Marginal note:Notice of assessment
  •  (1) After making an assessment, the Minister shall send to the person assessed a notice of the assessment.

  • Marginal note:Scope of notice

    (2) A notice of assessment may include assessments in respect of any number or combination of reporting periods, transactions, rebates or amounts payable or remittable under this Part.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12;
  • 1997, c. 10, s. 81.
Marginal note:Amount deemed not assessed

 Despite any other provision of this Part, an amount in respect of which particular information relevant to its assessment was provided to the Canada Revenue Agency under a contract entered into by a person under a program administered by the Canada Revenue Agency to obtain information relating to tax non-compliance is, until the amount is collected by the Minister, deemed for the purpose of any agreement entered into by or on behalf of the Government of Canada under section 8.3 of the Federal-Provincial Fiscal Arrangements Act not to be payable or remittable under this Part as a result of an assessment.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 2014, c. 20, s. 51.

Objections and Appeals

Meaning of specified person

  •  (1) Where an assessment is issued to a person in respect of net tax for a reporting period of the person, an amount (other than net tax) that became payable or remittable by the person during a reporting period of the person or a rebate of an amount paid or remitted by the person during a reporting period of the person, for the purposes of this section, the person is a specified person in respect of the assessment or a notice of objection to the assessment if

    • (a) the person was a listed financial institution described in any of subparagraphs 149(1)(a)(i) to (x) during that reporting period; or

    • (b) the person was not a charity during that reporting period and the person’s threshold amounts, determined in accordance with subsection 249(1), exceed $6 million for both the person’s fiscal year that includes the reporting period and the person’s previous fiscal year.

  • Marginal note:Objection to assessment

    (1.1) Any person who has been assessed and who objects to the assessment may, within ninety days after the day notice of the assessment is sent to the person, file with the Minister a notice of objection in the prescribed form and manner setting out the reasons for the objection and all relevant facts.

  • Marginal note:Issue to be decided

    (1.2) Where a person objects to an assessment in respect of which the person is a specified person, the notice of objection shall

    • (a) reasonably describe each issue to be decided;

    • (b) specify in respect of each issue the relief sought, expressed as the change in any amount that is relevant for the purposes of the assessment; and

    • (c) provide the facts and reasons relied on by the person in respect of each issue.

  • Marginal note:Input tax allocation

    (1.21) If a financial institution to which subsection (1.2) does not apply objects to an assessment and the objection relates in any manner to the application of section 141.02, the notice of objection shall

    • (a) reasonably describe each issue to be decided in respect of that section;

    • (b) specify in respect of each of those issues the relief sought, expressed as the change in any amount that is relevant for the purposes of the assessment; and

    • (c) provide the facts and reasons relied on by the financial institution in respect of each of those issues.

  • Marginal note:Late compliance

    (1.3) Despite subsection (1.2) or (1.21), if a notice of objection filed by a person to which one of those subsections applies does not include the information required by paragraph (1.2)(b) or (c), or (1.21)(b) or (c), as the case may be, in respect of an issue to be decided that is described in the notice, the Minister may in writing request the person to provide the information, and those paragraphs shall be deemed to be complied with in respect of the issue if, within 60 days after the request is made, the person submits the information in writing to the Minister.

  • Marginal note:Limitation on objections

    (1.4) Despite subsection (1.1), if a person to which subsection (1.2) or (1.21) applies has filed a notice of objection to an assessment (in this subsection referred to as the “earlier assessment”) and the Minister makes a particular assessment under subsection (3) pursuant to the notice of objection, except where the earlier assessment was made under subsection 274(8) or in accordance with an order of a court vacating, varying or restoring an assessment or referring an assessment back to the Minister for reconsideration and reassessment, the person may object to the particular assessment in respect of an issue

    • (a) only if the person complied with subsection (1.2) or (1.21) in the notice with respect to that issue; and

    • (b) only with respect to the relief sought in respect of that issue as specified by the person in the notice.

  • Marginal note:Application of subsection (1.4)

    (1.5) Where a person has filed a notice of objection to an assessment (in this subsection referred to as the “earlier assessment”) and the Minister makes a particular assessment under subsection (3) pursuant to the notice of objection, subsection (1.4) does not limit the right of the person to object to the particular assessment in respect of an issue that was part of the particular assessment and not part of the earlier assessment.

  • Marginal note:Limitation on objections

    (1.6) Notwithstanding subsection (1.1), no objection may be made by a person in respect of an issue for which the right of objection has been waived in writing by the person.

  • Marginal note:Acceptance of objection

    (2) The Minister may accept a notice of objection notwithstanding that it was not filed in the prescribed manner.

  • Marginal note:Consideration of objection

    (3) On receipt of a notice of objection, the Minister shall, with all due dispatch, reconsider the assessment and vacate or confirm the assessment or make a reassessment.

  • Marginal note:Waiving reconsideration

    (4) Where, in a notice of objection, a person who wishes to appeal directly to the Tax Court requests the Minister not to reconsider the assessment objected to, the Minister may confirm the assessment without reconsideration.

  • Marginal note:Notice of decision

    (5) After reconsidering an assessment under subsection (3) or confirming an assessment under subsection (4), the Minister shall send to the person objecting notice of the Minister’s decision by registered or certified mail.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12;
  • 1997, c. 10, s. 82;
  • 2010, c. 12, s. 80.
 
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