Telecommunication Programming Services Tax Regulations (SOR/86-895)

Short Title

1 These Regulations may be cited as the Telecommunication Programming Services Tax Regulations.

Interpretation

2 In these Regulations,

Act

Act means the Excise Tax Act; (Loi)

licence

licence means a telecommunication programming services licence issued under section 19.18 of the Act; (licence)

licensee

licensee means any person to whom a licence has been issued; (détenteur de licence)

Minister

Minister means the Minister of National Revenue; (ministre)

tax

tax means the telecommunication programming services tax imposed by section 19.12 of the Act. (taxe)

Returns and Payment of Tax

• 3 (1) Subject to subsections (2), (3) and (4), every person who is required pursuant to the Act to pay tax shall, each month, make a return showing the total amount charged for taxable services during the period to which the return relates and the amount of tax payable.

• (2) Any person referred to in subsection (1) may make the return in the form prescribed pursuant to subsection 50(1) of the Act in respect of any accounting period of not less than 21 days and not more than 35 days if a corresponding accounting period is maintained and prior written authorization is granted by the Minister.

• (3) Any person referred to in subsection (1) may, in the form prescribed pursuant to subsection 50(1) of the Act, make the return on a quarterly basis for the calendar quarters ending March, June, September and December if

  • (a) the total tax payable in the last calendar year was not more than $2,400 or would not have been more than $2,400 had the provision for the tax been in force during that year;

  • (b) the Minister has received written notification of the person’s intention to make a return in accordance with this subsection; and

  • (c) the notice of intention referred to in paragraph (b) is received by the Minister not later than the last day of the first month in the calendar quarter to which the first return relates.

• (4) Any person referred to in subsection (1) may, in the form prescribed pursuant to subsection 50(1) of the Act, make the return on a semi-annual basis for the calendar halves ending June and December if

  • (a) the total tax payable in the last calendar year was nil or would have been nil had the provision for the tax been in force during that year;

  • (b) the Minister has received written notification of the person’s intention to make a return in accordance with this subsection; and

  • (c) the notice of intention referred to in paragraph (b) is received by the Minister not later than the last day of the first month in the calendar half to which the first return relates.

• (5) The Minister may withdraw the authorization granted for making a return pursuant to subsections (2), (3) or (4) where

  • (a) a return is not made within the time prescribed for the making thereof; or

  • (b) the tax is not paid within the time prescribed for payment.

• (6) A declaration on the return in the form prescribed pursuant to section 50(1) of the Act, certifying that the information entered on the form is true, correct and complete, shall be signed

  • (a) in the case of a sole proprietorship, by the proprietor;

  • (b) in the case of a partnership, by any one or more of the partners; and

  • (c) in the case of a body corporate, by the president, vice-president, secretary, secretary-treasurer or manager or by any other person authorized to sign the form.

• (7) All returns are to be sent to the Regional Chief, Excise Collections/Compliance, for the region in which the licence was issued.