Excise Act (R.S.C., 1985, c. E-14)

Marginal note:Mode of giving notices and returns

• 41. (1) All notices, lists, descriptions, returns, inventories, statements, accounts and reports required by this Act to be given or made to any officer or person shall be held to be validly so given or made if they are delivered to the officer or person, as the case may be, or if they are left at the usual place of business or residence of the officer or person, within the period or time fixed in this Act without any reference to the mode by which the notices, lists, descriptions, returns, inventories, statements, accounts or reports were conveyed to the officer or person.

• Marginal note:Burden of proof

  (2) The burden of proof that all notices, lists, descriptions, returns, inventories, statements, accounts and reports referred to in subsection (1) have been given or made, as required by this Act, lies on the person whose duty it is to give or make them.

Marginal note:Calculation of duty

• 42. (1) The amount of duty shall be calculated on the mass, measurements, accounts, statements and returns, taken, kept or made, as provided in this Act, subject to correction and approval by the collector or other officer thereunto duly authorized, and when two or more methods for determining quantities or the amount of duty to be paid are provided for, the method that yields the largest quantity or the greatest amount of duty shall be the standard.

• Marginal note:Verification

  (2) Where the collector or any superior officer has any reason to doubt the correctness of any account, statement or return, he shall compute the mass, measurements or quantities personally and levy the duty accordingly.

• Marginal note:Basis of calculation

  (3) The computation described in this section may be based on any reliable evidence respecting the quantity of material brought into the premises subject to excise, the quantity of the manufactured article removed therefrom or the quantity or strength of any articles used in any of the processes of manufacture.

• Marginal note:Proof of error

  (4) Where the result of a computation described in this section is disputed, the burden of proof of the error or wrong shall rest with the person who is liable for the payment of the duty.

• Marginal note:Refund of duties

  (5) Where application in writing is made within three years from the date when payment of duty is made, the Minister may refund any duty of excise or fee erroneously paid or overpaid under this Act, but in no case shall a refund or repayment be made unless application is made in accordance with this subsection.

Marginal note:On what quantities duties to be levied

43. All duties of excise imposed by this Act shall accrue and be levied on the quantities ascertained in the manner provided in this Act, or otherwise proved.