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Excise Act, 2001 (S.C. 2002, c. 22)

Full Document:  

Act current to 2019-06-20 and last amended on 2019-06-17. Previous Versions

PART 5General Provisions Concerning Duty and Other Amounts Payable (continued)

Interest (continued)

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 — exportation

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

  • 2002, c. 22, s. 180
  • 2018, c. 12, s. 75

 [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, other than cigarettes in respect of which duty has been imposed under section 53, 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:Refund of duty — destroyed imported tobacco

  •  (1) The Minister may refund to a duty free shop licensee the 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.

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

    (2) The Minister may refund to a duty free shop licensee the tax imposed and payable under Part 3.1 on taxed cigarettes, as defined in section 58.1, of the licensee in respect of which duty has been imposed under section 53, if

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

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

      • (ii) the cigarettes were destroyed by the licensee in accordance with the Customs Act; and

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

  • 2007, c. 18, s. 110
  • 2014, c. 39, s. 101
 
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