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

Full Document:  

Act current to 2022-09-22 and last amended on 2022-09-01. Previous Versions

PART VIIGeneral (continued)

Collection (continued)

Marginal note:Order for compliance

  •  (1) Where a person is found guilty of an offence under subsection 99(2) for failing to comply with a notice, the court may make such order as it deems appropriate to enforce compliance with the notice.

  • Marginal note:Copies

    (1.1) Where any record or other document is inspected or provided under sections 98 and 99, the person by whom it is inspected, or to whom it is provided or any officer of the Agency may make, or cause to be made, one or more copies thereof and, in the case of an electronic document, make or cause to be made a print-out of the electronic document, and any document purporting to be certified by the Minister or an authorized person to be a copy of the document, or to be a print-out of an electronic document, made under this section is evidence of the nature and content of the original document and has the same probative force as the original document would have if it were proven in the ordinary way.

  • Marginal note:Where records or books not adequate

    (2) Where a person required by subsection 98(1) to keep records or books of account has not, in the opinion of the Minister, kept adequate records or books of account, the Minister may prescribe the form of, and the information to be contained in, records or books of account to be kept by that person under that subsection.

  • Marginal note:Where records or books not kept as required

    (3) Where the form of, or the information to be contained in, records or books of account to be kept by a person has been prescribed under subsection (2), and where that person fails to keep those records or books of account as required, that person is guilty of an offence and liable on summary conviction to a fine of not less than twenty-five dollars and not more than one thousand dollars and in default of payment of the fine to a term of imprisonment of not less than two months and not more than twelve months.

  • Marginal note:Failure to make records and books available

    (4) Every person who fails to comply with subsection 98(3) and every person who in any way prevents or attempts to prevent an officer of the Agency or an authorized person from having access to, or from inspecting, records or books of account kept pursuant to subsection 98(1) is guilty of an offence and liable on summary conviction to a fine of not less than two hundred dollars and not more than two thousand dollars or to imprisonment for a term of not more than six months or to both fine and imprisonment.

  • (5) [Repealed, 2002, c. 22, s. 386]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 100
  • R.S., 1985, c. 7 (2nd Supp.), s. 47
  • 1994, c. 29, s. 12
  • 1998, c. 19, s. 279
  • 1999, c. 17, s. 156
  • 2001, c. 16, s. 39
  • 2002, c. 22, s. 386

Marginal note:Compliance

 Every person who, physically or otherwise, does or attempts to do any of the following:

  • (a) interfere with or molest any official (in this section having the same meaning as in section 295) doing anything that the official is authorized to do under this Act, or

  • (b) hinder or prevent any official from doing anything the official is authorized to do under this Act

is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to

  • (c) a fine of not less than $1,000 and not more than $25,000, or

  • (d) both a fine described in paragraph (c) and imprisonment for a term not exceeding twelve months.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 101
  • R.S., 1985, c. 15 (1st Supp.), s. 38
  • R.S., 1985, c. 7 (2nd Supp.), s. 48
  • 2001, c. 17, s. 257

 [Repealed, 2014, c. 20, s. 88]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 102
  • 2014, c. 20, s. 88

Marginal note:Unnamed persons

  •  (1) The Minister shall not serve or send a notice under subsection 99(1) with respect to an unnamed person or a group of unnamed persons unless the Minister has been authorized to do so under subsection (2).

  • Marginal note:Authorization order

    (2) A judge of the Federal Court may, on application by the Minister and subject to any conditions that the judge considers appropriate, authorize the Minister to serve or send a notice under subsection 99(1) with respect to an unnamed person or a group of unnamed persons if the judge is satisfied by information on oath that

    • (a) the person or group is ascertainable; and

    • (b) the notice would be served or sent in order to verify compliance by the person or group with any duty or obligation of that person or of persons in that group under this Act.

    • (c) and (d) [Repealed, 1996, c. 21, s. 63]

  • (3) to (6) [Repealed, 2013, c. 33, s. 42]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. 7 (2nd Supp.), s. 49
  • 1996, c. 21, s. 63
  • 2013, c. 33, s. 42
  • 2021, c. 23, s. 66

Marginal note:Application of Customs Act

 Where a tax is payable under this Act on the importation of any goods into Canada, the Customs Act is applicable in the same way and to the same extent as if that tax were payable under the Customs Tariff.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 103
  • R.S., 1985, c. 1 (2nd Supp.), s. 196

Service

Marginal note:Service

  •  (1) Except as otherwise provided in this Act, if a notice or other document is to be served on a person, other than the Minister or the Commissioner or the Tribunal, the notice or document shall be sent by registered or certified mail addressed to that person at their latest known address or be served personally on that person.

  • Marginal note:Presumption

    (2) Where a person referred to in subsection (1) carries on business under a name or style other than his own name, the notice or document may be addressed to the name or style under which that person carries on business and, in the case of personal service, is deemed to have been validly served if it has been left with an adult person employed at the place of business of the addressee.

  • Marginal note:Idem

    (3) Where a person referred to in subsection (1) carries on business in partnership, the notice or document may be addressed to the name of the partnership and, in the case of personal service, is deemed to have been validly served if it has been served on one of the partners or left with an adult person employed at the place of business of the partnership.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 104
  • R.S., 1985, c. 15 (1st Supp.), s. 39, c. 7 (2nd Supp.), s. 50, c. 47 (4th Supp.), s. 52
  • 1999, c. 17, s. 155
  • 2010, c. 25, s. 133

Evidence

Marginal note:Proof of service by registered or certified mail

  •  (1) Where a notice or other document under this Act or the regulations is sent by registered or certified mail, an affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out

    • (a) that the officer has knowledge of the facts in the particular case,

    • (b) that such a notice or document was sent by registered or certified mail on a named day to the person to whom it was addressed, indicating such address, and

    • (c) that the officer identifies as exhibits annexed to the affidavit the postal certificate of registration or proof of delivery, as the case may be, of the notice or document or a true copy of the relevant portion thereof and a true copy of the notice or document,

    is evidence of the sending and of the notice or document.

  • Marginal note:Proof of personal service

    (2) Where a notice or other document under this Act or the regulations is served personally, an affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out

    • (a) that the officer has knowledge of the facts in the particular case,

    • (b) that such a notice or document was served personally on a named day on the person to whom it was directed, and

    • (c) that the officer identifies as an exhibit annexed to the affidavit a true copy of the notice or document,

    is evidence of the personal service and of the notice or document.

  • Marginal note:Proof of electronic delivery

    (2.1) If, under this Act or a regulation made under this Act, provision is made for sending a notice to a person electronically, an affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the sending and of the notice if the affidavit sets out that

    • (a) the officer has knowledge of the facts in the particular case;

    • (b) the notice was sent electronically to the person on a named day; and

    • (c) the officer identifies as exhibits annexed to the affidavit copies of

      • (i) an electronic message confirming that the notice has been sent to the person, and

      • (ii) the notice.

  • Marginal note:Proof of failure to comply

    (3) Where a person is required by this Act or the regulations to file a return or report or to pay any tax, interest, penalty or other sum, an affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out

    • (a) that the officer has charge of the appropriate records, and

    • (b) that after careful examination of the records the officer was unable to find in the particular case the return or report or the payment, as the case may be,

    is evidence that, in such case, that person did not file the return or report or pay the tax, interest, penalty or other sum.

  • Marginal note:Proof of time of compliance

    (4) Where a person is required or authorized by this Act or the regulations to file an application, notice, return or report or to pay any tax, interest, penalty or other sum, an affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out

    • (a) that the officer has charge of the appropriate records, and

    • (b) that after careful examination of the records the officer has found that the application, notice, return or report was filed on a particular day or the payment was received on a particular day, as the case may be,

    is evidence that the application, notice, return or report was filed, or the payment was received, on that day and not prior thereto.

  • Marginal note:Proof of documents

    (5) An affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out

    • (a) that the officer has charge of the appropriate records, and

    • (b) that a document annexed to the affidavit is a document or true copy of a document, or a print-out of an electronic document, made by or on behalf of the Minister or a person exercising the powers of the Minister or by or on behalf of a person,

    is evidence of the nature and contents of the document.

  • Marginal note:Proof of documents

    (5.1) An affidavit of an officer of the Canada Border Services Agency, sworn before a commissioner or other person authorized to take affidavits, setting out

    • (a) that the officer has charge of the appropriate records, and

    • (b) that a document annexed to the affidavit is a document or a true copy of a document, or a print-out of an electronic document, made by or on behalf of the Minister of Public Safety and Emergency Preparedness or a person exercising the powers of that Minister or by or on behalf of a person,

    is evidence of the nature and contents of the document.

  • Marginal note:Proof of no objection

    (6) An affidavit of an officer of the Agency or the Canada Border Services Agency, sworn before a commissioner or other person authorized to take affidavits, setting out

    • (a) that the officer has charge of the appropriate records,

    • (b) that the officer has knowledge of the practice of the Agency or the Canada Border Services Agency, as the case may be,

    • (c) that an examination of the records shows that a notice of determination or a notice of assessment was sent to a person on a named day pursuant to this Act, and

    • (d) that after careful examination of the records the officer was unable to find that a notice of objection to the determination or assessment was received within the time limited for it,

    is evidence of the statements contained in the affidavit.

  • Marginal note:Proof of no assignment

    (7) An affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out

    • (a) that the officer has charge of the appropriate records, and

    • (b) that after careful examination of the records the officer was unable to find that a notice of assignment of the right to institute proceedings under this Act was received within the time limited therefor,

    is evidence of the statements contained therein.

  • Marginal note:Proof of licence

    (8) An affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out

    • (a) that the officer has charge of the appropriate records, and

    • (b) that after careful examination of the records the officer has found that during a stated period a person was the holder of a licence granted under this Act,

    is evidence of the statements contained therein.

  • Marginal note:Presumption

    (9) Where evidence is offered under this section by an affidavit from which it appears that the person making the affidavit is an officer of the Agency or the Canada Border Services Agency, as the case may be, it is not necessary to prove his or her signature or that the person is such an officer, nor is it necessary to prove the signature or official character of the person before whom the affidavit was sworn.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 105
  • R.S., 1985, c. 7 (2nd Supp.), s. 50
  • 1998, c. 19, s. 280
  • 1999, c. 17, s. 156
  • 2005, c. 38, ss. 102, 145
  • 2021, c. 23, s. 67

Marginal note:Evidence of filing

  •  (1) In any proceedings under or in respect of this Act or the regulations, the production of a return, report, certificate, statement or answer required by or under this Act or the regulations, purporting to have been made, signed or filed by or on behalf of a person, is, in the absence of evidence to the contrary, proof that the return, report, certificate, statement or answer was made, signed or filed by or on behalf of that person.

  • Marginal note:Evidence of document

    (2) In any proceedings under or in respect of this Act or the regulations,

    • (a) a document purporting to be, or purporting to be a copy of or an extract from, a record, book, account, voucher, writing, document or thing inspected, provided or produced pursuant to section 98, 99 or 107 and purporting to be certified by the person by whom it was inspected or to whom it was provided or produced or by an officer of the Agency, and

    • (b) a document purporting to be certified by an officer of the Agency and setting out the amount of any tax, interest, penalty or other sum paid or payable by any named person or the amount of any payment under this Act paid or payable to any named person

    is evidence of the facts appearing in the document without proof of the signature or official character of the person appearing to have signed the certificate.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 106
  • R.S., 1985, c. 7 (2nd Supp.), s. 50
  • 1999, c. 17, s. 156
 
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