Excise Act, 2001 (S.C. 2002, c. 22)
Full Document:
Assented to 2002-06-13
Marginal note:1990, c. 45, s. 58
399. Subsection 18.18(2) of the Act is replaced by the following:
Marginal note:Calculation of time limits
(2) For the purpose of calculating a time limit for the purposes of section 18.3003 or 18.3005, the following periods shall be excluded:
(a) the period beginning on December 21 in any year and ending on January 7 of the next year; and
(b) the period during which proceedings are stayed in accordance with subsection 219(3) of the Excise Act, 2001 or subsection 327(4) of the Excise Tax Act.
Marginal note:2000, c. 30, s. 178
400. Subsection 18.29(3) of the Act is replaced by the following:
Marginal note:Extensions of time
(3) The provisions referred to in subsection (1) also apply, with any modifications that the circumstances require, in respect of applications for extensions of time under section 166.2 or 167 of the Income Tax Act, section 197 or 199 of the Excise Act, 2001, section 304 or 305 of the Excise Tax Act, subsection 103(1) of the Employment Insurance Act, subsection 28(1) of the Canada Pension Plan or section 33.2 of the Cultural Property Export and Import Act.
Marginal note:1998, c. 19, s. 296
401. Section 18.3001 of the Act is replaced by the following:
Marginal note:Application — Excise Act, 2001 and Excise Tax Act
18.3001 Subject to section 18.3002, this section and sections 18.3003 to 18.301 apply, with any modifications that the circumstances require, to an appeal under
(a) the Excise Act, 2001 if
(i) a person has so elected in the notice of appeal for an appeal under that Act or at any later time that may be provided in the rules of Court, and
(ii) the amount in dispute does not exceed $25,000; and
(b) Part IX of the Excise Tax Act if a person has so elected in the notice of appeal for an appeal under that Act or at any later time that may be provided in the rules of Court.
Marginal note:1990, c. 45, s. 61
402. Subsection 18.3002(3) of the Act is replaced by the following:
Marginal note:Costs
(3) The Court shall, on making an order under subsection (1), order that all reasonable and proper costs of the person who has brought the appeal be borne by Her Majesty in right of Canada where
(a) in the case of an appeal under the Excise Act, 2001, the total of sales by the person for the prior calendar year did not exceed $1,000,000; and
(b) in the case of an appeal under Part IX of the Excise Tax Act, the amount in dispute does not exceed $7,000 and the aggregate of supplies for the prior fiscal year of the person did not exceed $1,000,000.
Marginal note:1990, c. 45, s. 61
403. Subsection 18.3007(1) of the Act is replaced by the following:
Marginal note:Costs
18.3007 (1) The Court may, if the circumstances so warrant, make no order as to costs or order that the person who brought the appeal be awarded costs, notwithstanding that under the rules of Court costs would be adjudged to Her Majesty in right of Canada, or make an order that person be awarded costs, notwithstanding that under the rules of Court no order as to costs would be made, if
(a) an order has been made under subsection 18.3002(1) in respect of the appeal;
(b) the appeal is not an appeal referred to in subsection 18.3002(3); and
(c) in the case of an appeal
(i) under the Excise Act, 2001, the amount in dispute in the appeal does not exceed $50,000 and the aggregate of sales by the person for the prior calendar year did not exceed $6,000,000, or
(ii) under Part IX of the Excise Tax Act, the amount in dispute in the appeal does not exceed $50,000 and the aggregate of supplies for the prior fiscal year of the person did not exceed $6,000,000.
Marginal note:1990, c. 45, s. 61
404. Paragraphs 18.3008(a) and (b) of the Act are replaced by the following:
(a) in the case of an appeal under the Excise Act, 2001, the amount in dispute does not exceed $25,000 and the aggregate of sales by the person for the prior calendar year did not exceed $1,000,000; and
(b) in the case of an appeal under Part IX of the Excise Tax Act, the amount in dispute does not exceed $7,000 and the aggregate of supplies for the prior fiscal year of the person did not exceed $1,000,000.
Marginal note:1998, c. 19, s. 298
405. Subsection 18.3009(1) of the Act is replaced by the following:
Marginal note:Costs — appeal under Excise Act, 2001 or Excise Tax Act
18.3009 (1) If an appeal referred to in section 18.3001 is allowed, the Court shall reimburse to the person who brought the appeal the filing fee paid by that person under paragraph 18.15(3)(b). The Court may, in accordance with the rules of Court, award costs to that person if the judgement reduces the amount in dispute by more than one half and
(a) in the case of an appeal under the Excise Act, 2001
(i) the amount in dispute does not exceed $25,000, and
(ii) the total of sales by the person for the prior calendar year did not exceed $1,000,000; and
(b) in the case of an appeal under Part IX of the Excise Tax Act,
(i) the amount in dispute does not exceed $7,000, and
(ii) the aggregate of supplies for the prior fiscal year of the person did not exceed $1,000,000.
Marginal note:1990, c. 45, s. 62
406. Subsection 18.31(2) of the Act is replaced by the following:
Marginal note:Determination of a question
(2) If it is agreed under section 204 of the Excise Act, 2001 or section 310 of the Excise Tax Act that a question should be determined by the Court, sections 17.1, 17.2 and 17.4 to 17.8 apply, with any modifications that the circumstances require, in respect of the determination of the question.
Marginal note:1990, c. 45, s. 63
407. Subsection 18.32(2) of the Act is replaced by the following:
Marginal note:Provisions applicable to determination of a question
(2) If an application has been made under section 205 of the Excise Act, 2001 or section 311 of the Excise Tax Act for the determination of a question, the application or determination of the question shall, subject to section 18.33, be determined in accordance with sections 17.1, 17.2 and 17.4 to 17.8, with any modifications that the circumstances require.
Coordinating Amendments
An Act to amend the Customs Act and to make related amendments to other Acts
Marginal note:2001, c. 25
408. (1) In this section, “other Act” means the Act entitled An Act to amend the Customs Act and to make related amendments to other Acts, being chapter 25 of the Statutes of Canada, 2001.
Marginal note:Amendment to Customs Act
(2) On the later of the coming into force of subsection 19(1) of the other Act and subsection 332(1) of this Act, the portion of subsection 28(1) of the Customs Act before paragraph (a) is replaced by the following:
Marginal note:Liability of operator
28. (1) The operator of a sufferance warehouse, bonded warehouse or duty free shop is liable for all duties or taxes levied under the Customs Tariff, the Excise Act, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act or any other law relating to customs on goods that have been received in the warehouse or duty free shop unless the operator proves that the goods
Marginal note:Amendment to other Act
(3) If subsection 332(2) of this Act comes into force before subsection 19(2) of the other Act, then that subsection 19(2) is repealed on the day on which that subsection 332(2) comes into force.
Marginal note:Amendment to other Act
(4) If subsection 332(2) of this Act and subsection 19(2) of the other Act come into force on the same day, then that subsection 332(2) is deemed to have come into force before that subsection 19(2) and subsection (3) applies.
Marginal note:Amendment to Customs Act
(5) On the later of the coming into force of section 58 of the other Act and section 297 of this Act, the description of B in paragraph 97.29(1)(a) of the Customs Act is replaced by the following:
- B
- is the amount, if any, by which the amount assessed the transferee under subsection 297(3) of the Excise Act, 2001, subsection 325(2) of the Excise Tax Act and subsection 160(2) of the Income Tax Act in respect of the property exceeds the amount paid by the transferor in respect of the amount so assessed, and
Marginal note:Amendment to Tax Court of Canada Act
(6) On the later of the coming into force of section 100 of the other Act and section 397 of this Act, subsection 2.2(2) of the Tax Court of Canada Act is replaced by the following:
Definition of “amount in dispute”
(2) For the purposes of this Act, the “amount in dispute” in an appeal means
(a) in the case of an appeal under Part V.1 of the Customs Act, the total of all amounts assessed by the Minister of National Revenue under section 97.44 of that Act;
(b) in the case of an appeal under the Excise Act, 2001,
(i) the amount of duty, refund or relief that is in issue in the appeal,
(ii) any interest under that Act that is in issue in the appeal, and
(iii) any amount of duty, refund or relief under that Act, that is likely to be affected by the appeal in any other appeal, assessment or proposed assessment of the person who has brought the appeal; and
(c) in the case of an appeal under Part IX of the Excise Tax Act,
(i) the amount of tax, net tax and rebate, within the meaning of that Part, that is in issue in the appeal,
(ii) any interest or penalty under that Part that is in issue in the appeal, and
(iii) any amount of tax, net tax or rebate, within the meaning of that Part, that is likely to be affected by the appeal in any other appeal, assessment or proposed assessment of the person who has brought the appeal.
Marginal note:Amendment to Tax Court of Canada Act
(7) On the later of the coming into force of subsection 101(1) of the other Act and subsection 398(1) of this Act, subsection 12(1) of the Tax Court of Canada Act is replaced by the following:
Marginal note:Jurisdiction
12. (1) The Court has exclusive original jurisdiction to hear and determine references and appeals to the Court on matters arising under the Canada Pension Plan, the Cultural Property Export and Import Act, Part V.1 of the Customs Act, the Employment Insurance Act, the Excise Act, 2001, Part IX of the Excise Tax Act, the Income Tax Act, the Old Age Security Act and the Petroleum and Gas Revenue Tax Act, where references or appeals to the Court are provided for in those Acts.
Marginal note:Amendment to Tax Court of Canada Act
(8) On the later of the coming into force of subsection 101(2) of the other Act and subsection 398(2) of this Act, subsections 12(3) and (4) of the Tax Court of Canada Act are replaced by the following:
Marginal note:Further jurisdiction
(3) The Court has exclusive original jurisdiction to hear and determine questions referred to it under section 97.58 of the Customs Act, section 204 or 205 of the Excise Act, 2001, section 310 or 311 of the Excise Tax Act or section 173 or 174 of the Income Tax Act.
Marginal note:Extensions of time
(4) The Court has exclusive original jurisdiction to hear and determine applications for extensions of time under subsection 28(1) of the Canada Pension Plan, section 33.2 of the Cultural Property Export and Import Act, section 97.52 or 97.53 of the Customs Act, subsection 103(1) of the Employment Insurance Act, section 197 or 199 of the Excise Act, 2001, section 304 or 305 of the Excise Tax Act or section 166.2 or 167 of the Income Tax Act.
Marginal note:Amendment to Tax Court of Canada Act
(9) On the later of the coming into force of section 102 of the other Act and section 399 of this Act, subsection 18.18(2) of the Tax Court of Canada Act is replaced by the following:
Marginal note:Calculation of time limits
(2) For the purpose of calculating a time limit for the purposes of section 18.3003 or 18.3005, the following periods shall be excluded:
(a) the period beginning on December 21 in any year and ending on January 7 of the next year; and
(b) the period during which proceedings are stayed in accordance with subsection 106(3) of the Customs Act, subsection 219(3) of the Excise Act, 2001 or subsection 327(4) of the Excise Tax Act.
Marginal note:Amendment to Tax Court of Canada Act
(10) On the later of the coming into force of section 103 of the other Act and section 400 of this Act, subsection 18.29(3) of the Tax Court of Canada Act is replaced by the following:
Marginal note:Extensions of time
(3) The provisions referred to in subsection (1) also apply, with any modifications that the circumstances require, in respect of applications for extensions of time under subsection 28(1) of the Canada Pension Plan, section 33.2 of the Cultural Property Export and Import Act, section 97.51 or 97.52 of the Customs Act, subsection 103(1) of the Employment Insurance Act, section 197 or 199 of the Excise Act, 2001, section 304 or 305 of the Excise Tax Act or section 166.2 or 167 of the Income Tax Act.
Marginal note:Amendment to Tax Court of Canada Act
(11) On the later of the coming into force of section 104 of the other Act and section 401 of this Act, section 18.3001 of the Tax Court of Canada Act is replaced by the following:
Marginal note:Application — Customs Act, Excise Act, 2001 and Excise Tax Act
18.3001 Subject to section 18.3002, this section and sections 18.3003 to 18.301 apply, with any modifications that the circumstances require, to an appeal under
(a) the Excise Act, 2001 if
(i) a person has so elected in the notice of appeal for an appeal under that Act or at such later time as may be provided in the rules of Court, and
(ii) the amount in dispute does not exceed $25,000; and
(b) Part V.1 of the Customs Act or Part IX of the Excise Tax Act if a person has so elected in the notice of appeal for an appeal under that Act or at such later time as may be provided in the rules of Court.
Marginal note:Amendment to Tax Court of Canada Act
(12) On the later of the coming into force of section 105 of the other Act and section 402 of this Act, subsection 18.3002(3) of the Tax Court of Canada Act is replaced by the following:
Marginal note:Costs
(3) The Court shall, on making an order under subsection (1), order that all reasonable and proper costs of the person who has brought the appeal be borne by Her Majesty in right of Canada where
(a) in the case of an appeal under Part V.1 of the Customs Act, the amount in dispute does not exceed $10,000;
(b) in the case of an appeal under the Excise Act, 2001, the total of sales by the person for the prior calendar year did not exceed $1,000,000; and
(c) in the case of an appeal under Part IX of the Excise Tax Act, the amount in dispute does not exceed $7,000 and the aggregate of supplies for the prior fiscal year of the person did not exceed $1,000,000.
Marginal note:Amendment to Tax Court of Canada Act
(13) On the later of the coming into force of section 107 of the other Act and section 403 of this Act, subparagraphs 18.3007(1)(c)(i) and (ii) of the Tax Court of Canada Act are replaced by the following:
(i) under Part V.1 of the Customs Act, the amount in dispute does not exceed $50,000,
(ii) under the Excise Act, 2001, the amount in dispute in the appeal does not exceed $50,000 and the aggregate of sales by the person for the prior calendar year did not exceed $6,000,000, or
(iii) under Part IX of the Excise Tax Act, the amount in dispute in the appeal does not exceed $50,000 and the aggregate of supplies for the prior fiscal year of the person did not exceed $6,000,000.
Marginal note:Amendment to Tax Court of Canada Act
(14) On the later of the coming into force of section 108 of the other Act and section 404 of this Act, paragraphs 18.3008(a) and (b) of the Tax Court of Canada Act are replaced by the following:
(a) in the case of an appeal under Part V.1 of the Customs Act, the amount in dispute does not exceed $10,000;
(b) in the case of an appeal under the Excise Act, 2001, the amount in dispute does not exceed $25,000 and the aggregate of sales by the person for the prior calendar year did not exceed $1,000,000; and
(c) in the case of an appeal under Part IX of the Excise Tax Act, the amount in dispute does not exceed $7,000 and the aggregate of supplies for the prior fiscal year of the person did not exceed $1,000,000.
Marginal note:Amendment to Tax Court of Canada Act
(15) On the later of the coming into force of section 109 of the other Act and section 405 of this Act, subsection 18.3009(1) of the Tax Court of Canada Act is replaced by the following:
Marginal note:Costs — appeal under Customs Act, Excise Act, 2001 or Excise Tax Act
18.3009 (1) If an appeal referred to in section 18.3001 is allowed, the Court shall reimburse to the person who brought the appeal the filing fee paid by that person under paragraph 18.15(3)(b). The Court may, in accordance with the rules of Court, award costs to that person if the judgement reduces the amount in dispute by more than one half and
(a) in the case of an appeal under Part V.1 of the Customs Act, the amount in dispute does not exceed $10,000;
(b) in the case of an appeal under the Excise Act, 2001
(i) the amount in dispute does not exceed $25,000, and
(ii) the total of sales by the person for the prior calendar year did not exceed $1,000,000; or
(c) in the case of an appeal under Part IX of the Excise Tax Act,
(i) the amount in dispute does not exceed $7,000, and
(ii) the aggregate of supplies for the prior fiscal year of the person did not exceed $1,000,000.
Marginal note:Amendment to Tax Court of Canada Act
(16) On the later of the coming into force of section 110 of the other Act and section 406 of this Act, subsection 18.31(2) of the Tax Court of Canada Act is replaced by the following:
Marginal note:Determination of a question
(2) If it is agreed under section 97.58 of the Customs Act, section 204 of the Excise Act, 2001 or section 310 of the Excise Tax Act that a question should be determined by the Court, sections 17.1, 17.2 and 17.4 to 17.8 apply, with any modifications that the circumstances require, in respect of the determination of the question.
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