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

Marginal note:Payment by Minister on assessment

• 81.14 (1) Where an assessment establishes that there is an overpayment by the person assessed, the Minister shall pay to that person the amount of the overpayment as set out in the notice of assessment.

• Marginal note:Presumption

  (2) Where an assessment establishes that an amount is payable pursuant to any of sections 68 to 68.29, or a credit is allowable pursuant to section 81.1, to the person assessed,

  • (a) that person is deemed to have paid, on the day on which the notice of assessment is sent to him, an amount equal to the lesser of

    • (i) where the assessment is an original assessment, the aggregates described in subparagraphs (a)(i) and (ii) of the definition amount owing in subsection 81.13(7), and

    • (ii) where the assessment is a variation of an assessment, or a reassessment, the amounts described in subparagraphs (b)(i) and (ii) of that definition

    on account of the person’s tax, penalty, interest or other sum payable under this Act in respect of the matter covered by the assessment; and

  • (b) the Minister is deemed to have paid, on that day, to the person assessed in accordance with section 72 the amount, if any, by which the amount deemed by paragraph (a) to have been paid exceeds the aggregate of the credits described in clause (a)(ii)(B) or subclause (b)(ii)(B)(II), as the case may be, of that definition.

• Marginal note:No deemed double payments

  (3) Subsection (2) ceases to apply in respect of an assessment if the assessment is subsequently vacated or varied or a reassessment is made in respect of any matter covered by the assessment but, for greater certainty, subject to this subsection, where the assessment is varied or the reassessment is made otherwise than pursuant to subsection 81.15(4) or 81.38(1), subsection (2) applies in respect of the varied assessment or the reassessment, as the case may be.

Objections

Marginal note:Objection to assessment

• 81.15 (1) Any person who has been assessed, otherwise than pursuant to subsection (4) or 81.38(1), and who objects to the assessment may, within ninety days after the day on which the notice of assessment is sent to him, serve on the Minister a notice of objection in the prescribed form setting out the reasons for the objection and all relevant facts on which that person relies.

• Marginal note:Service

  (2) Service of a notice of objection on the Minister shall be effected by prepaid mail addressed to the Minister at Ottawa.

• Marginal note:Acceptance of other service

  (3) The Minister may accept a notice of objection notwithstanding that it was not served in accordance with subsection (2).

• Marginal note:Consideration of objection

  (4) Subject to section 81.21, on receipt of a notice of objection, the Minister shall, with all due dispatch, reconsider the assessment and vacate, vary or confirm the assessment or make a reassessment.

• Marginal note:Notice of decision

  (5) After reconsidering an assessment, the Minister shall send to the person objecting a notice of decision in the prescribed form setting out

  • (a) the date of the decision;

  • (b) the amount owing or overpayment by the person objecting, where the Minister varies the assessment or makes a reassessment;

  • (c) a brief explanation of the decision; and

  • (d) the period within which an appeal may be made under section 81.19 or 81.2.

• Marginal note:Tax payable

  (6) Where the variation of an assessment, or a reassessment, on an objection establishes that any tax, penalty, interest or other sum payable under this Act remains unpaid by the person objecting, the notice of decision shall set out separately the taxes, penalties, interest and other sums payable and the aggregate thereof.

• Marginal note:Refund payable

  (7) Where the variation of an assessment, or a reassessment, on an objection establishes that an amount is payable pursuant to any of sections 68 to 68.29 to the person objecting, the notice of decision shall set out the aggregate of the amounts payable.

• Marginal note:Credit allowable

  (8) Where the variation of an assessment, or a reassessment, on an objection establishes that a credit is allowable pursuant to section 81.1 to the person objecting, the notice of decision shall set out the aggregate of the credits allowable.

• Marginal note:No tax, refund or credit

  (9) Where the variation of an assessment, or a reassessment, on an objection establishes that

  • (a) no tax, penalty, interest or other sum payable under this Act remains unpaid by the person objecting,

  • (b) no amount is payable pursuant to any of sections 68 to 68.29 to the person objecting, or

  • (c) no credit is allowable pursuant to section 81.1 to the person objecting,

  in respect of the matter covered by the varied assessment or reassessment, the notice of decision shall contain a statement to that effect.

• Marginal note:Amounts not considered

  (10) For the purposes of determining the sums, amounts and credits referred to in subsections (6) to (9), no amount paid by the person objecting or the Minister on account of the amount owing or overpayment as set out in the notice of assessment, and no amount deemed by subsection 81.14(2) to have been paid, shall be taken into consideration.

• Marginal note:Definitions

  (11) For the purposes of this section and section 81.16,

  amount owing

  amount owing, in respect of a person objecting, means the amount by which

  • (a) the amount obtained by subtracting

    • (i) the amount paid by that person on account of the amount owing as set out in the notice of assessment

    from

    • (ii) the aggregate of all taxes, penalties, interest and other sums remaining unpaid by that person, as set out in the notice of decision pursuant to subsection (6)

  exceeds

  • (b) the amount obtained by subtracting

    • (i) the amount paid to that person pursuant to subsection 81.14(1)

    from

    • (ii) the aggregate of

      • (A) all amounts payable to that person, as set out in the notice of decision pursuant to subsection (7), and

      • (B) the credits allowable to that person, as set out in the notice of decision pursuant to subsection (8); (montant dû)

  overpayment

  overpayment, in respect of a person objecting, means the amount by which the amount described in paragraph (b) of the definition amount owing in this subsection exceeds the amount described in paragraph (a) of that definition. (paiement en trop)

Marginal note:Payment by Minister on objection

• 81.16 (1) Where the variation of an assessment, or a reassessment, on an objection establishes that there is an overpayment by the person objecting, the Minister shall pay to that person the amount of the overpayment as set out in the notice of decision.

• Marginal note:Presumption

  (2) Where the variation of an assessment, or a reassessment, on an objection establishes that an amount is payable pursuant to any of sections 68 to 68.29, or a credit is allowable pursuant to section 81.1, to the person objecting,

  • (a) that person is deemed to have paid, on the day on which the notice of decision is sent to him, an amount equal to the lesser of the amounts described in paragraphs (a) and (b) of the definition amount owing in subsection 81.15(11) on account of the person’s tax, penalty, interest or other sum payable under this Act in respect of the matter covered by the varied assessment or reassessment; and

  • (b) the Minister is deemed to have paid, on that day, to the person assessed in accordance with section 72 the amount, if any, by which the amount deemed by paragraph (a) to have been paid exceeds the aggregate of the credits described in clause (b)(ii)(B) of that definition.

• Marginal note:No deemed double payments

  (3) Subject to subsection 81.38(2), subsection (2) ceases to apply in respect of an assessment if the assessment is subsequently vacated or varied or a reassessment is made in respect of any matter covered by the assessment.

• Marginal note:Interest on reassessment

  (4) Subject to subsection (5), if an amount is paid under subsection (1), interest at the prescribed rate shall be paid, in respect of each day between the date of the notice of the assessment that is the subject of the objection and the day on which the payment was sent.

• Marginal note:Interest on amount paid by person

  (5) If a person has paid an amount on account of the amount owing as set out in a notice of assessment and a payment is made to that person under subsection (1) on an objection to the assessment, interest at the prescribed rate shall be paid, in respect of each day between the day on which the amount was paid by that person and the day on which the payment was sent to that person.

• (6) [Repealed, 2003, c. 15, s. 104]

Marginal note:Objection to determination

• 81.17 (1) Any person who has made an application under any of sections 68 to 69 and who objects to the determination of the Minister respecting the application may, within ninety days after the day on which the notice of determination is sent to that person, serve on the Minister a notice of objection in the prescribed form setting out the reasons for the objection and all relevant facts on which that person relies.

• Marginal note:Service

  (2) Service of a notice of objection on the Minister shall be effected by prepaid mail addressed to the Minister at Ottawa.

• Marginal note:Acceptance of other service

  (3) The Minister may accept a notice of objection notwithstanding that it was not served in accordance with subsection (2).

• Marginal note:Consideration of objection

  (4) Subject to section 81.21, on receipt of a notice of objection, the Minister shall, with all due dispatch, reconsider the determination and vacate, vary or confirm the determination.

• Marginal note:Notice of decision

  (5) After reconsidering a determination, the Minister shall send to the person objecting a notice of decision in the prescribed form setting out

  • (a) the date of the decision;

  • (b) the amount payable, if any, to the person objecting;

  • (c) a brief explanation of the decision, where the Minister rejects the objection in whole or in part; and

  • (d) the period within which an appeal may be taken under section 81.19 or 81.2.

• Marginal note:Definition of “amount payable”

  (6) For the purposes of this section and section 81.18, amount payable, in respect of a person objecting, means the amount by which

  • (a) the aggregate of all amounts payable to that person pursuant to sections 68 to 69

  exceeds

  • (b) the amount paid to that person pursuant to subsection 72(6) or authorized to be deducted by that person pursuant to subsection 74(1).

Marginal note:Payment by Minister

• 81.18 (1) Subject to subsection (2), where the reconsideration of a determination on an objection establishes that there is an amount payable to the person objecting, the Minister shall pay to that person the amount payable as set out in the notice of decision.

• Marginal note:Authorization of deduction

  (2) Where the reconsideration of a determination on an objection establishes that there is an amount payable to the person objecting and that person has, in the application that is the subject of the reconsideration, requested the Minister to authorize a deduction under subsection 74(1), the Minister may, in the notice of decision, authorize that person to deduct that amount in accordance with that subsection.

• Marginal note:Interest on refund payments

  (3) If an amount is paid under subsection (1), interest at the prescribed rate shall be paid, in respect of each day between the day that is 30 days after the day on which the application that is the subject of the reconsideration was received by the Minister and the day on which the payment is sent.

• Marginal note:Interest on refund deductions

  (4) If a deduction is authorized under subsection (2), interest at the prescribed rate shall be authorized as a deduction in accordance with subsection 74(1), calculated in respect of each day between the day that is 30 days after the day on which the application was received by the Minister and the day on which the notice of decision was sent.

• (5) [Repealed, 2003, c. 15, s. 105]

Rights of Appeal

Marginal note:Appeal to Tribunal from assessment or determination of Minister

81.19 Any person who has served a notice of objection under section 81.15 or 81.17, other than a notice in respect of Part I, may, within ninety days after the day on which the notice of decision on the objection is sent to him, appeal the assessment or determination to the Tribunal.

Marginal note:Appeal to Court from assessment or determination of Minister

• 81.2 (1) Any person who has served a notice of objection under section 81.15 or 81.17, other than a notice in respect of Part I, may, in lieu of appealing to the Tribunal under section 81.19, appeal the assessment or determination to the Federal Court at any time when, under section 81.19, that person could have appealed to the Tribunal.

• Marginal note:Idem

  (2) Any person who has served a notice of objection under section 81.15 or 81.17 in respect of Part I may, within ninety days after the day on which the notice of decision on the objection is sent to him, appeal the assessment or determination to the Federal Court.

Marginal note:Appeal to Tribunal or Court from assessment or determination of Minister

• 81.21 (1) Any person who has served a notice of objection under section 81.15 or 81.17, other than a notice in respect of Part I, and who states therein that he waives reconsideration of the assessment or determination to which the notice relates and wishes to appeal the assessment or determination directly to the Tribunal or to the Federal Court may so appeal if the Minister consents thereto.

• Marginal note:Appeal to Court from assessment or determination of Minister

  (2) Any person who has served a notice of objection under section 81.15 or 81.17 in respect of Part I and who states therein that he waives reconsideration of the assessment or determination to which the notice relates and wishes to appeal the assessment or determination directly to the Federal Court may so appeal if the Minister consents thereto.

• Marginal note:Copy of notice filed

  (3) Where the Minister consents to an appeal pursuant to subsection (1) or (2), the Minister shall file a copy of the notice of objection with the Tribunal or Federal Court, as the case may be, and send a notice of his action to the person who has served the notice of objection.