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

Act current to 2017-11-20 and last amended on 2017-07-01. Previous Versions

Marginal note:Payment where warranty

 Where tax under Part III or VI has been paid in respect of any goods that a licensed manufacturer gives away as free replacement parts under a written warranty given in respect of the goods into which the parts are to be incorporated and the amount, if any, charged for the warranty is included in the sale price charged by the licensed manufacturer for the goods into which the parts are to be incorporated or, if those goods are imported goods, in the duty paid value thereof, an amount equal to the amount of that tax shall, subject to this Part, be paid to that manufacturer if he applies therefor within two years after he gave away the goods.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 7 (2nd Supp.), s. 34.

Definition of system goods

  •  (1) In this section, system goods means

    • (a) goods purchased for use directly in a water distribution, sewerage or drainage system, and

    • (b) goods used in the construction of a building, or that part of a building, used exclusively to house machinery and apparatus for use directly in a water distribution, sewerage or drainage system,

    but does not include chemicals purchased for use or used in the treatment of water or sewage in any such system.

  • Marginal note:Payment where use in certain systems

    (2) Where tax under Part VI has been paid in respect of any system goods and the purchaser of the goods has, within three years after the completion of the system for which the goods were purchased or in which the goods were used, as the case may be, transferred the system without charge to a municipality pursuant to a by-law of or an agreement with that municipality, an amount equal to the amount of that tax shall, subject to this Part, be paid to that purchaser if he applies therefor within two years after that transfer of the system.

  • Marginal note:Declaration

    (3) For the purposes of subsection (2), the Minister may declare any agency operating a water distribution, sewerage or drainage system for or on behalf of a municipality to be a municipality.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 7 (2nd Supp.), s. 34.
Marginal note:Definitions
  •  (1) In this section,

    certified institution

    institution titulaire de certificat

    certified institution means a non-profit organization or charity that holds a valid and subsisting certificate issued under subsection (2); (institution titulaire de certificat)

    charity

    organisme de bienfaisance

    charity has the meaning assigned by subsection 149.1(1) of the Income Tax Act; (organisme de bienfaisance)

    Minister

    ministre

    Minister means the Minister of National Health and Welfare; (ministre)

    non-profit organization

    organisation sans but lucratif

    non-profit organization means a club, society or association described in paragraph 149(1)(l) of the Income Tax Act; (organisation sans but lucratif)

    prescribed

    Version anglaise seulement

    prescribed means prescribed by the Minister; (Version anglaise seulement)

    previously certified institution

    institution déjà titulaire de certificat

    previously certified institution means a non-profit organization or charity that holds a valid and subsisting certificate issued under this section, as it read immediately before February 11, 1988; (institution déjà titulaire de certificat)

    specified day

    jour spécifié

    specified day means

    • (a) in relation to a certified institution, the later of

      • (i) the day specified in the certificate pursuant to subsection (3), and

      • (ii) the first day of April preceding the day on which the application for the certificate was received by the Minister, and

    • (b) in relation to a previously certified institution, the later of

      • (i) the day specified in the certificate pursuant to this section, as it read immediately before February 11, 1988, and

      • (ii) the first day of April preceding the day on which the application for the certificate was received by the Minister. (jour spécifié)

  • Marginal note:Issue of certificate

    (2) On application in the prescribed form and manner and containing the prescribed information, the Minister may issue a certificate to the applicant for the purposes of this section, if the Minister is satisfied that the applicant is a non-profit organization or charity

    • (a) whose principal purpose is to provide care, of such type as the Governor in Council may prescribe by regulation on the recommendation of the Minister and the Minister of Finance,

      • (i) to children, or to aged, infirm or incapacitated persons, who are in need of care on a continuous or regular basis, and

      • (ii) on its own premises by means of qualified persons in sufficient numbers in relation to the type of care provided; or

    • (b) whose only purpose is to provide administrative services solely to one or more non-profit organizations or charities having the principal purpose described in paragraph (a) and holding a certificate under this subsection.

  • Marginal note:Terms of certificate

    (3) A certificate under subsection (2) shall be in the prescribed form and

    • (a) shall certify that, as of a day specified in the certificate, the non-profit organization or charity to which it is issued meets the conditions referred to in that subsection; and

    • (b) if the non-profit organization or charity carries on operations at more than one location, shall specify the location for which it is issued.

  • Marginal note:Revocation of new certificate

    (4) Where the Minister believes on reasonable grounds that the holder of a certificate under subsection (2) did not meet the conditions referred to in that subsection at the time it was issued or has since ceased to meet those conditions, the Minister may, by notice sent to the holder, revoke the certificate effective as of any day on or after the day on which the certificate was issued to the holder or the holder ceased to meet those conditions, as the case may be.

  • Marginal note:Revocation of old certificate

    (5) Where the Minister believes on reasonable grounds that the holder of a certificate under this section, as it read immediately before February 11, 1988, does not meet the conditions referred to in subsection (2), the Minister may, by notice sent to the holder, revoke the certificate effective as of any day on or after which the holder did not meet those conditions.

  • Marginal note:Payment where use by certified or previously certified institutions

    (6) Where tax under Part VI has been paid in respect of any goods and a certified institution or previously certified institution has purchased the goods on or after the specified day for the sole use of the institution and not for resale and met the conditions referred to in subsection (2) at the time of the purchase, an amount equal to the amount of that tax shall, subject to this Part, be paid to that institution if it applies therefor within two years after it purchased the goods.

  • Marginal note:Payment where use by certified or previously certified institutions prior to certification

    (7) Where tax under Part VI has been paid in respect of any goods and a non-profit organization or charity to which a certificate was subsequently issued under subsection (2) or this section, as it read immediately before February 11, 1988, or a person acting on behalf of such an organization or charity, has purchased the goods within two years before the specified day for the sole use of the organization or charity and not for resale and the organization or charity was constructing a building for its own use at the time of the purchase, an amount equal to the amount of that tax shall, subject to this Part, be paid to that organization or charity if it applies therefor within two years after the day on which the certificate was issued to the organization or charity.

  • Marginal note:Exception

    (8) Where a certificate under subsection (2) specifies a location for which it is issued or a certificate issued under this section, as it read immediately before February 11, 1988, specifies an address of the holder of the certificate, no amount shall be paid pursuant to subsection (6) or (7) to the certified institution or previously certified institution unless the goods were purchased for the sole use of that institution at that location or address and not for resale.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 7 (2nd Supp.), s. 34, c. 12 (4th Supp.), ss. 26, 27;
  • 1999, c. 31, ss. 232, 246(F).
 
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