Excise Act, 2001 (S.C. 2002, c. 22)

Act current to 2016-06-21 and last amended on 2016-02-12. Previous Versions

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.
Marginal note:Application of interest provisions if Act amended

 For greater certainty, if a provision of an Act amends this Act and provides that the amendment comes into force on, or applies as of, a particular day that is before the day on which the provision is assented to, the provisions of this Act that relate to the calculation and payment of interest apply in respect of the amendment as though the provision had been assented to on the particular day.

Marginal note:Waiving or reducing interest

 The Minister may, on or before the particular day that is 10 calendar years after the day an amount was required to be paid by a person under this Act, or on application by the person on or before the particular day, waive or reduce any interest on the amount payable by the person under section 170.

  • 2002, c. 22, s. 173;
  • 2006, c. 4, s. 116;
  • 2007, c. 18, s. 108.

Refunds

Marginal note:Statutory recovery rights

 Except as specifically provided under this Act, the Customs Act, the Customs Tariff or the Financial Administration Act, no person has a right to recover any money paid to Her Majesty as or on account of, or that has been taken into account by Her Majesty as, duty, interest or other amount payable under this Act.

Marginal note:Applications for refunds
  •  (1) An application for a refund under this Act shall be filed with the Minister in the prescribed form and manner.

  • Marginal note:Single application

    (2) Only one application may be made under this Act for a refund with respect to any matter.

Marginal note:Payment if error
  •  (1) If a person has paid an amount as or on account of, or that was taken into account as, duty, interest or other amount payable under this Act in circumstances in which the amount was not payable by the person, whether the amount was paid by mistake or otherwise, the Minister shall pay a refund of that amount to the person.

  • Marginal note:Restriction

    (2) A refund in respect of an amount shall not be paid to a person to the extent that

    • (a) the amount was taken into account as duty for a reporting period of the person and the Minister has assessed the person for the period under section 188; or

    • (b) the amount paid was duty, interest or other amount assessed under that section.

  • Marginal note:Application for refund

    (3) A refund of an amount shall not be paid to a person unless the person files an application for the refund within two years after the person paid the amount.

  • 2002, c. 22, s. 176;
  • 2010, c. 25, s. 114.
Marginal note:Restriction on refunds, etc.

 A refund or a payment of an amount under this Act shall not be paid to a person to the extent that it can reasonably be regarded that

  • (a) the amount has previously been refunded, remitted or paid to that person, or applied against an amount owed by the person to Her Majesty, under this or any other Act of Parliament; or

  • (b) the person has applied for a refund, payment or remission of the amount under any other Act of Parliament.

  • 2002, c. 22, s. 177;
  • 2007, c. 18, s. 109.
Marginal note:Restriction re trustees

 If a trustee is appointed under the Bankruptcy and Insolvency Act to act in the administration of the estate of a bankrupt, a refund or any other payment under this Act that the bankrupt was entitled to claim before the appointment shall not be paid after the appointment unless all returns required under this Act to be filed for reporting periods of the bankrupt ending before the appointment have been filed and all amounts required under this Act to be paid by the bankrupt in respect of those reporting periods have been paid.

  • 2002, c. 22, s. 178;
  • 2010, c. 25, s. 115.
Marginal note:Overpayment of refunds, etc.
  •  (1) If an amount is paid to, or applied to a liability of, a person as a refund or other payment under this Act and the person is not entitled to the amount or the amount paid or applied exceeds the refund or other payment to which the person is entitled, the person shall pay to the Receiver General an amount equal to the refund, payment or excess on the day the amount is paid to, or applied to a liability of, the person.

  • Marginal note:Effect of reduction of refund, etc.

    (2) For the purposes of subsection (1), if a refund or other payment has been paid to a person in excess of the amount to which the person was entitled and the amount of the excess has, by reason of section 177, reduced the amount of any other refund or other payment to which the person would, but for the payment of the excess, be entitled, the person is deemed to have paid the amount of the reduction to the Receiver General.

Marginal note:No refund on exported tobacco products or alcohol

 Subject to this Act, the duty paid on any tobacco product or alcohol entered into the duty-paid market shall not be refunded on the exportation of the tobacco product or alcohol.

 [Repealed, 2014, c. 20, s. 73]

Marginal note:Refund of duty — destroyed tobacco products
  •  (1) The Minister may refund to a tobacco licensee the duty paid on a tobacco product that is re-worked or destroyed by the tobacco licensee in accordance with section 41 if the licensee applies for the refund within two years after the tobacco product is re-worked or destroyed.

  • Marginal note:Refund of inventory tax — destroyed domestic cigarettes

    (2) The Minister may refund to a tobacco licensee the tax imposed and payable under Part 3.1 on taxed cigarettes, as defined in section 58.1, if

    • (a) the licensee provides evidence satisfactory to the Minister that the cigarettes were manufactured in Canada, that they were re-worked or destroyed by the licensee in accordance with section 41 and that either

      • (i) the cigarettes were taxed cigarettes of the licensee and the tax was paid by the licensee, or

      • (ii) the cigarettes were taxed cigarettes of a particular person that is not the licensee, the tax was paid by that particular person and an amount equal to the tax was paid by the licensee to that particular person on account of that tax; and

    • (b) the licensee applies for the refund within two years after the taxed cigarettes are re-worked or destroyed.

  • Marginal note:Refund of inventory tax — destroyed imported cigarettes

    (3) The Minister may refund to a particular person the tax imposed and payable under Part 3.1 on taxed cigarettes, as defined in section 58.1, if

    • (a) the particular person provides evidence satisfactory to the Minister that the cigarettes were imported by the particular person, that they were destroyed by the particular person in accordance with the Customs Act or the Customs Tariff and that either

      • (i) the cigarettes were taxed cigarettes of the particular person and the tax was paid by the particular person, or

      • (ii) the cigarettes were taxed cigarettes of another person that is not the particular person, the tax was paid by the other person and an amount equal to the tax was paid by the particular person to the other person on account of that tax; and

    • (b) the particular person applies for the refund within two years after the taxed cigarettes are destroyed.

  • 2002, c. 22, s. 181;
  • 2014, c. 39, s. 100.
Marginal note:Destroyed imported manufactured tobacco

 The Minister may refund to a duty free shop licensee the special duty under section 53 that was paid on imported manufactured tobacco that is destroyed by the licensee in accordance with the Customs Act if the licensee applies for the refund within two years after the tobacco is destroyed.

  • 2007, c. 18, s. 110.
Marginal note:Refund of tax to importer if foreign taxes paid
  •  (1) The Minister may refund, to a person who has imported into a foreign country a tobacco product (as defined in section 55) that was manufactured in Canada and exported by the tobacco licensee who manufactured it to the foreign country in accordance with paragraph 50(4)(a), an amount determined in accordance with subsection (2) in respect of the product if

    • (a) the person provides evidence satisfactory to the Minister that

      • (i) all taxes and duties imposed on the product under the laws of the foreign country having national application have been paid, and

      • (ii) the container containing the product has printed on it or affixed to it tobacco markings; and

    • (b) the person applies to the Minister for the refund within two years after the product was exported to the foreign country.

  • Marginal note:Determination of refund

    (2) The amount of the refund under subsection (1) is equal to the lesser of

    • (a) the total of the taxes and duties referred to in subparagraph (1)(a)(i) that are paid in respect of the tobacco product, and

    • (b) the amount of the special duty imposed under paragraph 56(1)(a) in respect of the product that is paid by the tobacco licensee who manufactured it.

  • Marginal note:Overpayment of refund or interest

    (3) If an amount has been paid to a person as a refund in respect of a tobacco product exported by the tobacco licensee who manufactured it or as interest in respect of such a refund and a special duty under paragraph 56(1)(b) was imposed in respect of the product, the amount is deemed to be duty payable under this Act by the licensee that became payable during the fiscal month of the licensee in which the amount was paid to the person.

  • Marginal note:Refund of special duty to tobacco licensee if foreign taxes paid

    (4) If a refund under subsection (1) has been paid in respect of an exported tobacco product, the Minister may refund to the tobacco licensee who manufactured the product the amount, if any, by which the special duty imposed under paragraph 56(1)(a) in respect of the product and paid by the licensee exceeds the amount of the refund under subsection (1) if the licensee applies to the Minister for the refund under this subsection within two years after the product was exported.

 
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