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

 [Repealed, R.S., 1985, c. 15 (1st Supp.), s. 21]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subsection (2) may, on the joint recommendation of the Minister of Finance and the Minister of National Revenue, be withdrawn by the Governor in Council at any time.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.
Marginal note:Licensed wholesaler or jobber
  •  (1) A bona fide wholesaler or jobber may be granted a licence but, if a wholesaler was not in possession of a licence on September 1, 1938, no licence shall be issued to him unless he is engaged exclusively or mainly in the purchase and sale of lumber or unless fifty per cent of his sales for the three months immediately preceding his application were exempt from the sales tax under this Act.

  • Marginal note:Duty free shops

    (2) A person who proposes to operate and sell goods exclusively at a duty free shop licensed as such under the Customs Act or who operates and sells goods exclusively at such a duty free shop shall be deemed, for the purposes of this section, to be a bona fide wholesaler or jobber, and the Minister may grant a licence to that person notwithstanding that he does not fulfil the requirements of subsection (1).

  • Marginal note:Licensee to give security

    (3) A wholesaler or jobber applying for a licence under this section shall give security that the wholesaler or jobber and any person other than the wholesaler or jobber who acquires from or against him the right to sell any goods, whether as a result of the operation of law or of any transaction not taxable under this Act, shall keep adequate books or accounts for the purposes of this Act and shall render true returns of sales as required by this Act, or any regulations made under this Act, and pay any tax imposed by this Act on those sales.

  • Marginal note:Amount of security

    (4) The security referred to in subsection (3) shall be for an amount of not more than twenty-five thousand dollars and not less than two thousand dollars.

  • Marginal note:Bond

    (5) The security referred to in subsection (3) shall be by a bank or by bond of an incorporated guarantee company authorized to do business in Canada, acceptable to the Minister, or by deposit of bonds or other securities of or guaranteed by the Government of Canada.

  • Marginal note:Form of bond

    (6) Where the security referred to in subsection (3) is by bond of a guarantee company, the bond shall be in form approved by the Minister.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. E-15, s. 55;
  • R.S., 1985, c. 1 (2nd Supp.), s. 191.