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

Marginal note:Form and filing of election

250. An election made under section 246, 247 or 248 by a person shall

• (a) be made in prescribed form containing prescribed information;

• (b) be filed with the Minister in prescribed manner;

• (c) specify the first fiscal year in respect of which it applies; and

• (d) be filed

  • (i) where the election is to take effect on the day the person becomes a registrant, at the time the person applies to be registered under this Part or, where the effective date of the person’s registration is after that time, at any time between that time and that effective date,

  • (ii) where the election is made under section 248 and the reporting period of the person ending immediately before the day the election is to take effect is a fiscal quarter of the person, within three months after that day, and

  • (iii) in all other cases, within two months after the day the election is to take effect.

Marginal note:On becoming registrant

• 251. (1) For the purposes of this Part, where a person becomes a registrant on a particular day,

  • (a) the period beginning on the first day of the calendar month that includes the particular day and ending on the day immediately preceding the particular day, and

  • (b) the period beginning on the particular day and ending on the last day of the reporting period of the person, otherwise determined under subsection 245(2), that includes the particular day,

  shall each be deemed to be a separate reporting period of the person.

• Marginal note:On ceasing to be registrant

  (2) For the purposes of this Part, where a person ceases to be a registrant on a particular day,

  • (a) the period beginning on the first day of the reporting period of the person, otherwise determined under subsection 245(2), that includes the particular day and ending on the day immediately preceding the particular day, and

  • (b) the period beginning on the particular day and ending on the last day of the calendar month that includes the particular day,

  shall each be deemed to be a separate reporting period of the person.

Marginal note:Non-resident rebate in respect of exported goods

• 252. (1) If a non-resident person is the recipient of a supply of tangible personal property acquired by the person for use primarily outside Canada, the person is not a consumer of the property, the property is not

  • (a) excisable goods, or

  • (b) [Repealed, 2002, c. 22, s. 389]

  • (c) gasoline, diesel fuel or other motive fuel, other than such fuel that

    • (i) is being transported in a vehicle designed for transporting gasoline, diesel fuel or other motive fuel in bulk, and

    • (ii) is for use otherwise than in the vehicle in which or with which it is being transported,

  • (d) [Repealed, 1997, c. 10, s. 58]

  and the person exports the property within sixty days after it is delivered to the person, the Minister shall, subject to section 252.2, pay a rebate to the person equal to the tax paid by the person in respect of the supply.

• Marginal note:Rebate for artistic works produced for export

  (2) Where a non-resident person who is not a registrant

  • (a) acquires particular property or a particular service (other than a service of storing or shipping property) for consumption or use exclusively in the manufacture or production of an original literary, musical, artistic, motion picture or other work in which copyright protection subsists and copies, if any, of that work,

  • (b) is not a consumer of the particular property or service, and

  • (c) is manufacturing or producing the work and all copies of it for export by the non-resident person,

  the Minister shall, subject to subsection (3) and section 252.2, pay a rebate to the non-resident person equal to the tax paid by the non-resident person in respect of the acquisition of the particular property or service.

• Marginal note:Assignment of rebate

  (3) Where the recipient of a supply assigns, in prescribed form containing prescribed information, to the supplier the right to a rebate under subsection (2) to which the recipient would be entitled in respect of the supply if the recipient paid the tax in respect of the supply and satisfied the conditions of section 252.2, and the supplier pays to, or credits in favour of, the recipient the amount of that tax,

  • (a) the supplier may claim a deduction under subsection 234(2) in respect of the supply equal to that amount; and

  • (b) the recipient is not entitled to any rebate, refund or remission of tax in respect of the supply.

• (4) to (6) [Repealed, 1993, c. 27, s. 107]