Excise Act, 2001 (S.C. 2002, c. 22)

Act current to 2017-11-20 and last amended on 2017-06-22. Previous Versions

Marginal note:Set-off of refunds

 If, at any time, a person files a return in which the person reports an amount that is required to be paid under this Act by them and the person claims a refund payable to them at that time, in the return or in another return, or in a separate application filed under this Act with the return, the person is deemed to have paid at that time, and the Minister is deemed to have refunded at that time, an amount equal to the lesser of the amount required to be paid and the amount of the refund.

Marginal note:Large payments

 Every person who is required under this Act to pay any duty, interest or other amount to the Receiver General shall, if the amount is $50,000 or more, make the payment to the account of the Receiver General at

  • (a) a bank;

  • (b) an authorized foreign bank, as defined in section 2 of the Bank Act, that is not subject to the restrictions and requirements referred to in subsection 524(2) of that Act;

  • (c) a credit union;

  • (d) a corporation authorized under the laws of Canada or a province to carry on the business of offering its services as a trustee to the public; or

  • (e) a corporation authorized under the laws of Canada or a province to accept deposits from the public and that carries on the business of lending money on the security of real property or immovables or investing in mortgages on real property or hypothecs on immovables.

Marginal note:Authority for separate returns
  •  (1) A licensee who engages in one or more activities in separate branches or divisions may file an application, in the prescribed form and manner, with the Minister for authority to file separate returns and applications for refunds under this Act in respect of a branch or division specified in the application.

  • Marginal note:Authorization by Minister

    (2) On receipt of the application, the Minister may, in writing, authorize the licensee to file separate returns and applications for refunds in relation to the specified branch or division, subject to any conditions that the Minister may at any time impose, if the Minister is satisfied that

    • (a) the branch or division can be separately identified by reference to the location of the branch or division or the nature of the activities engaged in by it; and

    • (b) separate records, books of account and accounting systems are maintained in respect of the branch or division.

  • Marginal note:Revocation of authorization

    (3) The Minister may revoke an authorization if

    • (a) the licensee, in writing, requests the Minister to revoke the authorization;

    • (b) the licensee fails to comply with any condition imposed in respect of the authorization or any provision of this Act;

    • (c) the Minister is no longer satisfied that the requirements of subsection (2) in respect of the licensee are met; or

    • (d) the Minister considers that the authorization is no longer required.

  • Marginal note:Notice of revocation

    (4) If the Minister revokes an authorization, the Minister shall send a notice in writing of the revocation to the licensee and shall specify in the notice the effective date of the revocation.

Marginal note:Amounts owing of $2 or less in total
  •  (1) If the Minister determines, at any time, that the total of all amounts owing by a person to Her Majesty under this Act does not exceed two dollars, those amounts are deemed to be nil.

  • Marginal note:Amounts payable of $2 or less in total

    (2) If, at any time, the total of all amounts payable by the Minister to a person under this Act does not exceed two dollars, the Minister may apply those amounts against any amount owing, at that time, by the person to Her Majesty. However, if the person, at that time, does not owe any amount to Her Majesty, those amounts are deemed to be nil.

  • 2002, c. 22, s. 165;
  • 2003, c. 15, s. 91;
  • 2006, c. 4, s. 113.

Meaning of electronic filing

  •  (1) For the purposes of this section, electronic filing means using electronic media in a manner specified in writing by the Minister.

  • Marginal note:Filing of return by electronic filing

    (2) A person who is required to file with the Minister a return under this Act, and who meets the criteria specified in writing by the Minister for the purposes of this section, may file the return by way of electronic filing.

  • Marginal note:Deemed filing

    (3) For the purposes of this Act, if a person files a return by way of electronic filing, it is deemed to be a return in the prescribed form filed with the Minister on the day the Minister acknowledges acceptance of it.

Marginal note:Execution of returns, etc.

 A return, other than a return filed by way of electronic filing under section 166, a certificate or other document made by a person, other than an individual, under this Act shall be signed on behalf of the person by an individual duly authorized to do so by the person or the governing body of the person. If the person is a corporation or an association or organization that has duly elected or appointed officers, the president, vice-president, secretary and treasurer, or other equivalent officers, of the corporation, association or organization, are deemed to be so duly authorized.

Marginal note:Extension of time
  •  (1) At any time, the Minister may, in writing, extend the time limited under this Act for a person to file a return or provide information.

  • Marginal note:Effect of extension

    (2) If the Minister extends the time under subsection (1),

    • (a) the return shall be filed, or the information shall be provided, within the time so extended;

    • (b) any duty payable that the person is required to report in the return shall be paid within the time so extended;

    • (c) any interest payable under section 170 on any amount payable in respect of the return shall be calculated as though the amount were required to be paid on the day on which the extended time expires; and

    • (d) any penalty payable under section 251.1 in respect of the return shall be calculated as though the return were required to be filed on the day on which the extended time expires.

  • 2002, c. 22, s. 168;
  • 2006, c. 4, s. 114.
Marginal note:Demand for return

 The Minister may, on demand sent by the Minister, require any person to file, within any reasonable time stipulated in the demand, a return under this Act for any period designated in the demand.

  • 2002, c. 22, s. 169;
  • 2012, c. 19, s. 46.

Interest

Marginal note:Compound interest on amounts not paid when required
  •  (1) If a person fails to pay an amount to the Receiver General as and when required under this Act, the person shall pay to the Receiver General interest on the amount. The interest shall be compounded daily at the prescribed rate and computed for the period beginning on the first day after the day on which the amount was required to be paid and ending on the day the amount is paid.

  • Marginal note:Payment of interest that is compounded

    (2) For the purposes of subsection (1), interest that is compounded on a particular day on an unpaid amount of a person is deemed to be required to be paid by the person to the Receiver General at the end of the particular day, and, if the person has not paid the interest so computed by the end of the day after the particular day, the interest shall be added to the unpaid amount at the end of the particular day.

  • Marginal note:Period where interest not payable

    (3) Despite any other provision of this Act, if the Minister notifies a person that the person is required to pay a specified amount under this Act and the person pays the specified amount in full before the end of the period that the Minister specifies with the notice, interest is not payable on the specified amount for the period.

  • Marginal note:Minimum interest and penalty

    (4) If, at any time, a person pays an amount not less than the total of all amounts, other than interest and penalty payable under section 251.1, owing at that time to Her Majesty under this Act for a reporting period of the person and the total amount of interest and the penalty payable by the person under this Act for that period is not more than $25.00, the Minister may waive the total amount.

  • (5) [Repealed, 2003, c. 15, s. 92]

  • 2002, c. 22, s. 170;
  • 2003, c. 15, s. 92;
  • 2006, c. 4, s. 115;
  • 2010, c. 25, s. 113.
Marginal note:Compound interest on amounts payable by Minister

 Interest shall be compounded daily at the prescribed rate on any amount payable by the Minister to a person. The interest shall be computed for the period beginning on the first day after the day on which the amount is required to be paid and ending on the day on which the amount is paid or is applied against an amount owed by the person to Her Majesty, unless this Act provides otherwise.

  • 2002, c. 22, s. 171;
  • 2003, c. 15, s. 93.
 
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