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

Full Document:  

Act current to 2020-07-28 and last amended on 2020-07-01. Previous Versions

PART VIIGeneral (continued)

Deductions, Refunds and Drawbacks (continued)

Marginal note:Drawback on certain goods

  •  (1) On application, the Minister may, under regulations of the Governor in Council, grant a drawback of the tax imposed under Part III and paid on or in respect of

    • (a) goods exported from Canada;

    • (b) goods supplied as ships’ stores;

    • (c) goods used for the equipment, repair or reconstruction of ships or aircraft; or

    • (d) goods delivered to telegraph cable ships proceeding on an ocean voyage for use in laying or repairing oceanic telegraph cables outside Canadian waters.

  • Marginal note:Specific sum

    (2) The Minister may, under regulations of the Governor in Council, pay a specific sum in lieu of a drawback under subsection (1) in any case where a specific sum in lieu of a drawback of duties is granted under section 117 of the Customs Tariff.

  • Marginal note:Drawback on imported goods

    (2.1) On application, the Minister of Public Safety and Emergency Preparedness may, under section 113 of the Customs Tariff, grant a drawback of the tax imposed under Part III and paid on or in respect of goods imported into Canada.

  • Marginal note:Application for drawback

    (3) An application for a drawback under subsection (1) shall be made in the prescribed form and contain the prescribed information and shall be filed with the Minister within such time and in such manner as the Governor in Council may, by regulation, prescribe.

  • Marginal note:Evidence

    (4) No drawback shall be granted under subsection (1) unless the person applying for the drawback provides such evidence in support of the application as the Minister may require.

  • (5) [Repealed, 2002, c. 22, s. 381]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 70
  • R.S., 1985, c. 7 (2nd Supp.), ss. 25, 34, 75
  • 1991, c. 42, s. 4
  • 1993, c. 25, s. 62
  • 1995, c. 41, s. 114
  • 1996, c. 31, s. 81
  • 2002, c. 22, ss. 381, 429(F)
  • 2005, c. 38, ss. 101, 145

Marginal note:Definitions

  •  (1) In this section,

    adjustment

    adjustment to the sale price of goods means the giving of a discount, allowance, rebate or other amount as a reduction in the sale price; (redressement)

    other enactment

    other enactment means

    • (a) a provision of an Act of Parliament, other than this Act, enacted before 1991, or

    • (b) a provision of a regulation or order enacted under an Act of Parliament before 1991; (autre texte)

    refund

    refund of tax means

    • (a) a refund of that tax, or other payment calculated with reference to that tax, provided for under any of sections 68, 68.1, 68.17, 68.19, 68.2 or 68.23 to 68.3,

    • (b) a drawback of that tax, or payment in lieu of a drawback of that tax, provided for under section 70, or

    • (c) a refund, rebate, drawback or remission of that tax, or other payment in respect of or calculated with reference to that tax, provided for under any other enactment; (remboursement)

    registrant

    registrant has the meaning assigned by subsection 123(1); (inscrit)

    tax

    tax means tax imposed under Part VI. (taxe)

  • Marginal note:Adjustments after 1990

    (2) A refund of tax shall not be paid to a person (in this subsection referred to as the “vendor”) in respect of an adjustment made after 1990 to the sale price of goods sold by the vendor to a purchaser unless

    • (a) the vendor sold the goods to the purchaser under an agreement in writing, paid tax in respect of the sale of the goods, calculated on the sale price, and granted the adjustment within two years after the day on or before which the vendor was required to pay the tax under section 78; and

    • (b) the adjustment is provided for in the agreement and the making of the adjustment is not dependent on the performance of any service or other act by the purchaser.

  • Marginal note:Exports after 1990

    (3) A refund of tax provided for under section 68.1 or 70 or any other enactment in respect of goods exported from Canada shall not be paid to a person in respect of goods exported by the person after 1990 unless

    • (a) the person had possession of the goods in Canada at the end of 1990 and was not a registrant on January 1, 1991; or

    • (b) the person imported the goods, had possession of the goods in Canada at the end of 1990 and was not entitled to be paid a rebate in respect of the goods under section 120, and the goods suffered damage or deterioration at any time before the goods were released, were of inferior quality to those in respect of which the person paid tax, were defective or were not the goods ordered by the person.

  • Marginal note:Goods sold after 1990

    (4) A refund of tax provided for under section 68.17, 68.2 or 70 or any other enactment in respect of goods sold or otherwise supplied or transferred by a person to a purchaser or other transferee shall not be paid to the person unless the person transferred ownership or possession of the goods to the purchaser or other transferee of the goods before 1991.

  • Marginal note:Goods for use by a province

    (5) A refund of tax shall not be paid under section 68.19 in respect of goods supplied, transferred or delivered to, or purchased by, Her Majesty in right of a province unless

    • (a) Her Majesty in that right acquired ownership or possession of the goods before 1991; or

    • (b) the goods were supplied or transferred to Her Majesty in that right by a person in the course of performing services under an agreement in writing with Her Majesty in that right and the person had possession of the goods in Canada at the end of 1990 and was not entitled to be paid a rebate in respect of the goods under section 120.

  • Marginal note:System goods acquired after 1990

    (6) A refund of tax shall not be paid under section 68.23 to a person in respect of system goods unless the person acquired ownership or possession of the goods before 1991 and was not entitled to be paid a rebate in respect of the goods under section 120.

  • Marginal note:Goods acquired by certain organizations after 1990

    (7) A refund of tax shall not be paid under any of sections 68.24 to 68.27 to a person (in this subsection referred to as the “organization”) unless

    • (a) in the case of goods purchased by the organization, the organization acquired ownership or possession of the goods before 1991; or

    • (b) in the case of goods acquired or used by another person for a purpose for which a refund of tax to the organization is provided for under that section, the other person acquired ownership or possession of the goods before 1991 and was not entitled to be paid a rebate in respect of the goods under section 120.

  • Marginal note:Other goods acquired after 1990

    (8) A refund of tax in respect of goods purchased or otherwise acquired by a person shall not be paid under any of sections 68.28 to 68.3 or 70 or any other enactment to the person unless the person acquired ownership or possession of the goods before 1991.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1993, c. 27, s. 3

Marginal note:Statutory recovery rights only

 Except as provided in this or any other Act of Parliament, no person has a right of action against Her Majesty for the recovery of any moneys paid to Her Majesty that are taken into account by Her Majesty as taxes, penalties, interest or other sums under this Act.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 71
  • R.S., 1985, c. 7 (2nd Supp.), ss. 26, 34

Definition of application

  •  (1) In this section, application means an application under any of sections 68 to 69.

  • Marginal note:Form and contents of application

    (2) An application shall be made in the prescribed form and contain the prescribed information.

  • Marginal note:Filing of application

    (3) An application shall be filed with the Minister in any manner that the Governor in Council may, by regulation, prescribe.

  • Marginal note:Determination

    (4) On receipt of an application, the Minister shall, with all due dispatch, consider the application and determine the amount, if any, payable to the applicant.

  • Marginal note:Minister not bound

    (5) In considering an application, the Minister is not bound by any application or information supplied by or on behalf of any person.

  • Marginal note:Notice and payment

    (6) After considering an application, the Minister shall

    • (a) send to the applicant a notice of determination in the prescribed form setting out

      • (i) the date of the determination,

      • (ii) the amount, if any, payable to the applicant,

      • (iii) a brief explanation of the determination, where the Minister rejects the application in whole or in part, and

      • (iv) the period within which an objection to the determination may be made under section 81.17; and

    • (b) pay to the applicant the amount, if any, payable to him.

  • Marginal note:Interest on payment

    (7) If an amount is paid to an applicant under subsection (6), the Minister shall pay interest at the prescribed rate to the applicant on the amount for the period beginning on the day that is 30 days after the day on which the application was received by the Minister and ending on the day on which the amount is paid.

  • (8) [Repealed, 2003, c. 15, s. 98]

  • Marginal note:Determination valid and binding

    (9) A determination under subsection (4), including a determination varied under section 81.17, subject to being varied or vacated on an objection or appeal under this Part and subject to an assessment, shall be deemed to be valid and binding notwithstanding any irregularity, informality, error, defect or omission therein or in any proceeding under this Act relating thereto.

  • Marginal note:Irregularities

    (10) No determination under subsection (4) shall be varied or vacated on an appeal by reason only of an irregularity, informality, error, defect or omission by any person in the observance of any directory provision of this Act.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 72
  • R.S., 1985, c. 7 (2nd Supp.), ss. 27, 34
  • 1994, c. 29, s. 8
  • 2001, c. 16, s. 30
  • 2003, c. 15, s. 98
 
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