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

Marginal note:Threshold amount for fiscal year

• 249 (1) For the purposes of sections 245, 247 and 248, the threshold amount of a particular person for a fiscal year of the person is an amount equal to the total of

  • (a) the amount determined by the formula

    A × (365/B)

    where

    A

    is the total of all consideration (other than consideration referred to in section 167.1 that is attributable to goodwill of a business) for taxable supplies (other than supplies of financial services, supplies by way of sale of real property that is capital property of the person and supplies included in Part V of Schedule VI) made in Canada by the person that became due to the person in the immediately preceding fiscal year (in this subsection referred to as the “base year”) of the person or that was paid to the person in the base year without having become due, and

    B

    is the number of days in the base year, and

  • (b) the total of all amounts each of which is an amount in respect of a person (in this paragraph referred to as the “associate”) who was associated with the particular person at the end of the particular fiscal year of the associate that is the last such year ending at the same time as, or at any time in, the base year, determined by the formula

    C × (365/D)

    where

    C

    is the total of all consideration (other than consideration referred to in section 167.1 that is attributable to goodwill of a business) for taxable supplies (other than supplies of financial services, supplies by way of sale of real property that is capital property of the associate and supplies included in Part V of Schedule VI) made in Canada by the associate that became due to the associate in the particular fiscal year of the associate or that was paid to the associate in that year without having become due, and

    D

    is the number of days in the particular fiscal year of the associate.

• Marginal note:Threshold amount for fiscal quarter

  (2) For the purposes of sections 245, 247 and 248, the threshold amount of a particular person for a particular fiscal quarter of the person at any time in a fiscal year of the person is an amount equal to the total of

  • (a) the total of all consideration (other than consideration referred to in section 167.1 that is attributable to goodwill of a business) for taxable supplies (other than supplies of financial services, supplies by way of sale of real property that is capital property of the person and supplies included in Part V of Schedule VI) made in Canada by the person that became due to the person in the preceding fiscal quarters of the person ending in that year or that was paid to the person in those preceding fiscal quarters without having become due; and

  • (b) the total of all amounts each of which is an amount in respect of a person (in this paragraph referred to as the “associate”) who was associated with the particular person at the beginning of the particular fiscal quarter equal to the total of all consideration (other than consideration referred to in section 167.1 that is attributable to goodwill of a business) for taxable supplies (other than supplies of financial services, supplies by way of sale of real property that is capital property of the associate and supplies included in Part V of Schedule VI), made in Canada by the associate that became due to the associate in the fiscal quarters of the associate that end in that fiscal year of the particular person and before the beginning of the particular fiscal quarter or that was paid to the associate in those fiscal quarters of the associate without having become due.

Marginal note:Form and filing of election

250 An election made under section 246, 247 or 248 by a person shall

• (a) be made in prescribed form containing prescribed information;

• (b) be filed with the Minister in prescribed manner;

• (c) specify the first fiscal year in respect of which it applies; and

• (d) be filed

  • (i) where the election is to take effect on the day the person becomes a registrant, at the time the person applies to be registered under this Part or, where the effective date of the person’s registration is after that time, at any time between that time and that effective date,

  • (ii) where the election is made under section 248 and the reporting period of the person ending immediately before the day the election is to take effect is a fiscal quarter of the person, within three months after that day, and

  • (iii) in all other cases, within two months after the day the election is to take effect.

Marginal note:On becoming registrant

• 251 (1) For the purposes of this Part, where a person becomes a registrant on a particular day,

  • (a) the period beginning on the first day of the calendar month that includes the particular day and ending on the day immediately preceding the particular day, and

  • (b) the period beginning on the particular day and ending on the last day of the reporting period of the person, otherwise determined under subsection 245(2), that includes the particular day,

  shall each be deemed to be a separate reporting period of the person.

• Marginal note:On ceasing to be registrant

  (2) For the purposes of this Part, where a person ceases to be a registrant on a particular day,

  • (a) the period beginning on the first day of the reporting period of the person, otherwise determined under subsection 245(2), that includes the particular day and ending on the day immediately preceding the particular day, and

  • (b) the period beginning on the particular day and ending on the last day of the calendar month that includes the particular day,

  shall each be deemed to be a separate reporting period of the person.

DIVISION VIRebates

Marginal note:Non-resident rebate in respect of exported goods

• 252 (1) If a non-resident person is the recipient of a supply of tangible personal property acquired by the person for use primarily outside Canada, the person is not a consumer of the property, the property is not

  • (a) excisable goods, or

  • (b) [Repealed, 2002, c. 22, s. 389]

  • (c) gasoline, diesel fuel or other motive fuel, other than such fuel that

    • (i) is being transported in a vehicle designed for transporting gasoline, diesel fuel or other motive fuel in bulk, and

    • (ii) is for use otherwise than in the vehicle in which or with which it is being transported,

  • (d) [Repealed, 1997, c. 10, s. 58]

  and the person exports the property within sixty days after it is delivered to the person, the Minister shall, subject to section 252.2, pay a rebate to the person equal to the tax paid by the person in respect of the supply.

• Marginal note:Rebate for artistic works produced for export

  (2) Where a non-resident person who is not a registrant

  • (a) acquires particular property or a particular service (other than a service of storing or shipping property) for consumption or use exclusively in the manufacture or production of an original literary, musical, artistic, motion picture or other work in which copyright protection subsists and copies, if any, of that work,

  • (b) is not a consumer of the particular property or service, and

  • (c) is manufacturing or producing the work and all copies of it for export by the non-resident person,

  the Minister shall, subject to subsection (3) and section 252.2, pay a rebate to the non-resident person equal to the tax paid by the non-resident person in respect of the acquisition of the particular property or service.

• Marginal note:Assignment of rebate

  (3) Where the recipient of a supply assigns, in prescribed form containing prescribed information, to the supplier the right to a rebate under subsection (2) to which the recipient would be entitled in respect of the supply if the recipient paid the tax in respect of the supply and satisfied the conditions of section 252.2, and the supplier pays to, or credits in favour of, the recipient the amount of that tax,

  • (a) the supplier may claim a deduction under subsection 234(2) in respect of the supply equal to that amount; and

  • (b) the recipient is not entitled to any rebate, refund or remission of tax in respect of the supply.

• (4) to (6) [Repealed, 1993, c. 27, s. 107]

252.1 [Repealed, 2017, c. 20, s. 37]

Marginal note:Restriction

252.2 A rebate shall not be paid under section 252 to a person unless

• (a) the person files an application for the rebate within one year after

  • (i) in the case of a rebate under subsection 252(1), the day the person exports the property to which the rebate relates, and

  • (ii) in the case of a rebate under subsection 252(2), the day the tax to which the rebate relates became payable;

  • (iii) [Repealed, 2017, c. 20, s. 38]

• (b) and (c) [Repealed, 2000, c. 30, s. 69]

• (d) at the time the application is made, the person is non-resident;

• (d.1) in the case of a rebate under subsection 252(1), the rebate is substantiated by a receipt for an amount that includes consideration, totalling at least $50, for taxable supplies (other than zero-rated supplies) in respect of which the person is otherwise eligible for a rebate under that subsection; and

• (e) the total of all amounts, each of which is consideration for a taxable supply (other than a zero-rated supply) in respect of which the rebate application is made, is at least $200.

• (f) [Repealed, 2007, c. 29, s. 48]

• (g) [Repealed, 2017, c. 20, s. 38]

Marginal note:Rebate for non-resident exhibitors

252.3 Where a non-resident person who is not registered under Subdivision D of Division V is the recipient of a supply by way of lease, licence or similar arrangement of real property that is acquired by the person exclusively for use as a site for the promotion, at a convention, of property or services supplied by, or a business of, the person, the Minister shall, on the application of the person filed within one year after the day the convention ends, pay to the person

• (a) a rebate equal to the tax paid by the person in respect of that supply; and

• (b) a rebate equal to the tax paid by the person in respect of a supply to the person of related convention supplies in respect of the convention.

Marginal note:Definitions

• 252.4 (0.1) The following definitions apply in this section.

  camping accommodation

  camping accommodation means a campsite at a recreational trailer park or campground (other than a campsite included in the definition short-term accommodation in subsection 123(1) or included in that part of a tour package that is not the taxable portion, as defined in subsection 163(3), of the tour package) that is supplied by way of lease, licence or similar arrangement for the purpose of its occupancy by an individual as a place of residence or lodging, if the period throughout which the individual is given continuous occupancy of the campsite is less than one month. It includes water, electricity and waste disposal services, or the right to their use, if they are accessed by means of an outlet or hook-up at the campsite and are supplied with the campsite. (emplacement de camping)

  tour package

  tour package has the same meaning as in subsection 163(3), but does not include a tour package that includes a convention facility or related convention supplies. (voyage organisé)

• Marginal note:Rebate in respect of foreign convention

  (1) Where a sponsor of a foreign convention pays tax in respect of

  • (a) a supply of property or services relating to the convention made by a registrant who is the organizer of the convention,

  • (b) a supply, made by a registrant who is not the organizer of the convention, of property or services that are acquired for consumption, use or supply by the sponsor as related convention supplies or of the convention facility, or

  • (c) property that is imported or brought into a participating province by the sponsor, or an imported taxable supply (as defined in section 217) of property or services that are acquired by the sponsor, for consumption, use or supply by the sponsor as related convention supplies,

  the Minister shall, subject to subsection (2) and on the application of the sponsor filed within one year after the day the convention ends, pay a rebate to the sponsor equal to

  • (d) in the case of a supply made by the organizer, the total of

    • (i) the tax paid by the sponsor calculated on that part of the consideration for the supply that is reasonably attributable to the convention facility or related convention supplies other than property or services that are food or beverages or are supplied under a contract for catering, and

    • (ii) 50% of the tax paid by the sponsor calculated on that part of the consideration for the supply that is reasonably attributable to related convention supplies that are food or beverages or are supplied under a contract for catering, and

  • (e) in any other case,

    • (i) if the property or service is food or beverages or is supplied under a contract for catering, 50% of the tax paid by the sponsor in respect of the supply or importation of the property or service, or the bringing into a participating province of the property, and

    • (ii) in any other case, the tax paid by the sponsor in respect of the supply or importation of the property or service, or the bringing into a participating province of the property.

• Marginal note:Rebate paid by organizer

  (2) Where a registrant who is the organizer of a foreign convention pays to, or credits in favour of, the sponsor of the convention an amount on account of a rebate under subsection (1) to which the sponsor would be entitled in respect of a supply made by the registrant to the sponsor if the sponsor had paid the tax in respect of the supply and had applied for the rebate in accordance with that subsection, the registrant may claim a deduction under subsection 234(2) in respect of the amount paid or credited, and the sponsor is not entitled to any rebate, refund or remission in respect of the tax to which the amount relates.

• Marginal note:Rebate to organizer

  (3) If an organizer of a foreign convention who is not registered under Subdivision D of Division V pays tax in respect of a supply of the convention facility or a supply, importation or bringing into a participating province of related convention supplies, the Minister shall, on the application of the organizer filed within one year after the convention ends, pay a rebate to the organizer equal to the total of

  • (a) the tax paid by the organizer calculated on that part of the consideration for the supply or on that part of the value of property that is reasonably attributable to the convention facility or related convention supplies other than property or services that are food or beverages or are supplied under a contract for catering, and

  • (b) 50% of the tax paid by the organizer calculated on that part of the consideration for the supply or on that part of the value of property that is reasonably attributable to related convention supplies that are food or beverages or are supplied under a contract for catering.

• Marginal note:Rebate paid by supplier

  (4) Where

  • (a) a person who is

    • (i) the organizer of a foreign convention and who is not registered under Subdivision D of Division V, or

    • (ii) the sponsor of a foreign convention

    is the recipient of

    • (iii) a taxable supply of the convention facility, or related convention supplies, made by the operator of the facility who is not the organizer of the convention, or

    • (iv) a taxable supply, made by a registrant other than the organizer of the convention, of short-term accommodation or camping accommodation that is acquired by the person exclusively for supply in connection with the convention, and

  • (b) the operator of the facility or supplier of accommodation pays to, or credits in favour of, the person an amount on account of a rebate to which the person would be entitled under subsection (1) or (3) in respect of the supply of the facility or accommodation, as the case may be, if the person had paid the tax in respect of the supply and had applied for the rebate in accordance with that subsection,

  the operator or supplier of accommodation, as the case may be, may claim a deduction under subsection 234(2) in respect of the amount paid or credited, and the person is not entitled to any rebate, refund or remission in respect of the tax to which the amount relates.

• Marginal note:Filing of information

  (5) If, in accordance with subsection (2) or (4), a registrant

  • (a) pays to, or credits in favour of, a person an amount on account of a rebate, and

  • (b) in determining the registrant’s net tax for a reporting period, claims a deduction under subsection 234(2) in respect of the amount paid or credited,

  the registrant shall file with the Minister prescribed information in respect of the amount in prescribed form and in prescribed manner on or before the day on or before which the registrant’s return under Division V for the reporting period in which the amount is deducted is required to be filed.