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

Marginal note:Reference to Federal Court

• 81.37 (1) If the Minister and a person agree in writing that a question of law, fact or mixed law and fact relating to this Act should be determined by the Federal Court, the question shall be determined by that Court under subsection 17(3) of the Federal Courts Act.

• Marginal note:Suspension of time limitations

  (2) The period beginning on the day proceedings are instituted in the Court pursuant to subsection (1) to have a question determined and ending on the day the question is finally determined shall not be counted in determining

  • (a) the time limited by subsection 81.15(1) or 81.17(1) for serving a notice of objection by the person who agreed to refer the question or any person who appears as a party at the hearing to determine the question;

  • (b) the time limited by section 81.19, 81.2 or 81.24 for instituting an appeal by any person referred to in paragraph (a); or

  • (c) the time limited by section 82 for commencing proceedings to recover any tax, penalty, interest or other sum payable under this Act by any person referred to in paragraph (a).

Marginal note:Payment by Minister on appeal

• 81.38 (1) If the Tribunal, the Federal Court, the Federal Court of Appeal or the Supreme Court of Canada has, on the disposition of an appeal under this Part,

  • (a) vacated or varied an assessment or a determination of the Minister respecting an application under any of sections 68 to 69,

  • (b) referred an assessment or a determination described in paragraph (a) back to the Minister for reconsideration, or

  • (c) ordered the Minister to pay or repay any tax, penalty, interest or other sum,

  unless otherwise directed in writing by the person who served the notice of objection, the Minister shall, with all due dispatch, whether or not a further appeal is instituted,

  • (d) where the assessment or determination is referred back to the Minister, reconsider the assessment or determination and vary the assessment or determination or make a reassessment or a further determination in accordance with the decision of the Tribunal or Court, and

  • (e) pay or repay, or surrender any security accepted for the payment of, any tax, penalty, interest or other sum in accordance with the varied assessment or determination, the reassessment or further determination of the Minister or the decision or order of the Tribunal or Court.

• Marginal note:Provisions applicable to reconsideration of assessments

  (2) Subsections 81.15(5) to (11) and 81.16(2) and (3) apply, with such modifications as the circumstances require, to the reconsideration of an assessment under subsection (1) as if

  • (a) the words “or a notice of decision” were added immediately after the words “notice of assessment” in subsection 81.15(10) and paragraph (a) of the definition “amount owing” in subsection 81.15(11);

  • (b) the reference in subsection 81.15(10) to “subsection 81.14(2)” were a reference to “subsection 81.14(2) or 81.16(2)”; and

  • (c) the reference in paragraph (b) of the definition “amount owing” in subsection 81.15(11) to “subsection 81.14(1)” were a reference to “subsections 81.14(1), 81.16(1) and 81.38(1)”.

• Marginal note:Provisions applicable to reconsideration of determinations

  (3) Subsections 81.17(5) and (6) apply, with such modifications as the circumstances require, to the reconsideration of a determination under subsection (1) as if

  • (a) the reference in paragraph (b) of the definition “amount payable” in subsection 81.17(6) to “subsection 72(6)” were a reference to “subsections 72(6), 81.18(1) and 81.38(1)”; and

  • (b) the reference in that paragraph to “subsection 74(1)” were a reference to “subsections 74(1) and 81.18(2)”.

• Marginal note:Payment in other appeals

  (4) Where, having regard to the reasons given on the disposition of an appeal referred to in subsection (1), the Minister is satisfied that it would be just and equitable to make a payment to, or surrender any security furnished by or on behalf of, any other person who has served a notice of objection or instituted an appeal, the Minister may, with the consent of that person and subject to such terms and conditions as the Minister may prescribe, pay or repay to that person any tax, penalty, interest or other sum or surrender any security accepted for the payment thereof.

• Marginal note:Right of appeal preserved

  (5) Nothing in this section shall be construed as derogating from the right of the Minister to appeal from a decision of the Tribunal or the Federal Court on an appeal referred to in subsection (1), and any such appeal from a decision of the Tribunal shall proceed as if it were an appeal from the assessment or determination that was the subject of the decision.

• Marginal note:Interest on assessment

  (6) Subject to subsection (7), if a payment is made under subsection (1) or (4) in respect of an assessment, interest at the prescribed rate shall be paid, in respect of each day between the date of the notice of assessment and the day on which the payment was sent.

• Marginal note:Interest on amounts payable to person

  (7) If a person has paid an amount on account of the amount owing as set out in a notice of assessment or a notice of decision and a payment is made to that person under subsection (1) or (4) in respect of the assessment, interest at the prescribed rate shall be paid, in respect of each day between the day on which the amount was paid by that person and the day on which the payment was sent to that person.

• Marginal note:Interest on refunds

  (8) If a payment is made under subsection (1) or (4) in respect of an application under any of sections 68 to 69, interest at the prescribed rate shall be paid, in respect of each day between the day that is 30 days after the day on which the application was received by the Minister and the day on which the payment was sent.

• (8.1) [Repealed, 2001, c. 16, s. 33]

• (9) [Repealed, 2003, c. 15, s. 106]