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

Marginal note:Rebates in respect of beverages in returnable containers

263.2 For the purposes of sections 252, 260 and 261.1, if a person is the recipient of a supply of a beverage in a filled and sealed returnable container or of a used and empty returnable container (or the material resulting from its compaction) and the supplier is deemed under paragraph 226(2)(b) or (4)(b) to have made to the person a taxable supply of a service in respect of the returnable container, tax paid in respect of the supply of the service is deemed to have been paid in respect of the supply of the beverage, empty returnable container or material, as the case may be.

Marginal note:Making an application

• 263.3 (1) For the purposes of this section, an individual makes an application if they file an application with the Minister or submit an application to a builder.

• Marginal note:Restriction on rebate — first-time home buyer

  (2) A particular rebate under subsection 254(2.1), 254.1(2.1), 255(2.1) or 256(2.1), for which a particular individual makes an application, shall not be paid if

  • (a) after March 19, 2025 and before the particular time referred to in subparagraph 254(2.1)(e)(iii), 254.1(2.1)(e)(iii), 255(2.1)(e)(iii) or 256(2.1)(c)(iv), as the case may be, the particular individual, or another individual who is at the particular time a spouse or common-law partner of the particular individual, makes an application for another rebate under any of those subsections; and

  • (b) the particular individual or the other individual, as the case may be, is entitled to the other rebate.

• Marginal note:Deemed application — spouse or common-law partner

  (3) If, after March 19, 2025, a particular individual makes an application for, and is entitled to, a rebate under subsection 254(2.1), 254.1(2.1), 255(2.1) or 256(2.1), if the rebate is payable to a group of individuals and if another individual who is a member of that group is a spouse or common-law partner of the particular individual at the particular time referred to in subparagraph 254(2.1)(e)(iii), 254.1(2.1)(e)(iii), 255(2.1)(e)(iii) or 256(2.1)(c)(iv), as the case may be, the other individual is deemed, for the purposes of subsection (2), to file at the particular time an application for the rebate and to be entitled to the rebate.

Marginal note:Definition of agreement of sale

• 263.4 (1) For the purposes of this section, agreement of sale, in respect of a residential complex, means an agreement that is entered into by a builder of the residential complex or by a cooperative housing corporation that owns the residential complex and under which the following is supplied by way of sale:

  • (a) in the case of a builder,

    • (i) the residential complex, or

    • (ii) a building or part of a building in which a residential unit forming part of the residential complex is located; or

  • (b) in the case of a cooperative housing corporation, a share of the capital stock of the cooperative housing corporation, the holder of which is entitled to possession of a residential unit located in the residential complex.

• Marginal note:Non-arm’s length — groups of individuals

  (2) For the purposes of this section,

  • (a) a group of individuals and a particular individual are not dealing with each other at arm’s length if

    • (i) the particular individual is a member of the group, or

    • (ii) the particular individual is not dealing at arm’s length with one or more members of the group; and

  • (b) a particular group of individuals and another group of individuals are not dealing with each other at arm’s length if

    • (i) one or more individuals are members of both groups, or

    • (ii) one or more members of the particular group are not dealing at arm’s length with one or more members of the other group.

• Marginal note:First-time home buyer rebates — variation, alteration or assignment

  (3) For the purposes of subsections (4) and (5) and paragraphs 254(2.1)(b), 254.1(2.1)(b) and 255(2.1)(b), if an agreement of sale in respect of a residential complex is entered into before March 20, 2025 and the agreement of sale is later varied, altered or assigned such that it is considered to be entered into after March 19, 2025, the agreement of sale is deemed to have been entered into before March 20, 2025.

• Marginal note:First-time home buyer rebates — new agreement

  (4) For the purposes of subsections (3) and (5) and paragraphs 254(2.1)(b), 254.1(2.1)(b) and 255(2.1)(b), if

  • (a) before March 20, 2025, a particular person that is a builder or a cooperative housing corporation and a particular individual enter into a particular agreement of sale in respect of a particular residential complex,

  • (b) after March 19, 2025,

    • (i) the particular person and the particular individual, either directly or indirectly, terminate the particular agreement of sale, and

    • (ii) the particular individual, another individual that is not dealing at arm’s length with the particular individual or a group of individuals that is not dealing at arm’s length with the particular individual enters into another agreement of sale in respect of the particular residential complex or in respect of another residential complex with

      • (A) the particular person,

      • (B) another person that is a builder or a cooperative housing corporation and that is not dealing at arm’s length with the particular person, or

      • (C) if the particular person is a builder, another person that is a builder of the particular residential complex, and

  • (c) the entering into of the other agreement of sale may not reasonably be considered for the particular individual, the other individual or the group, as the case may be, to have been undertaken or arranged primarily for bona fide purposes other than to obtain a rebate under any of subsections 254(2.1), 254.1(2.1) and 255(2.1),

  the other agreement of sale is deemed to have been entered into before March 20, 2025.

• Marginal note:First-time home buyer rebates — new agreement

  (5) For the purposes of subsections (3) and (4) and paragraphs 254(2.1)(b), 254.1(2.1)(b) and 255(2.1)(b), if

  • (a) before March 20, 2025, a particular person that is a builder or a cooperative housing corporation and a particular group of individuals enter into a particular agreement of sale in respect of a particular residential complex,

  • (b) after March 19, 2025,

    • (i) the particular person and the particular group, either directly or indirectly, terminate the particular agreement of sale, and

    • (ii) the particular group, an individual that is not dealing at arm’s length with the particular group or another group of individuals that is not dealing at arm’s length with the particular group enters into another agreement of sale in respect of the particular residential complex or in respect of another residential complex with

      • (A) the particular person,

      • (B) another person that is a builder or a cooperative housing corporation and that is not dealing at arm’s length with the particular person, or

      • (C) if the particular person is a builder, another person that is a builder of the particular residential complex, and

  • (c) the entering into of the other agreement of sale may not reasonably be considered for the particular group, the individual or the other group, as the case may be, to have been undertaken or arranged primarily for bona fide purposes other than to obtain a rebate under any of subsections 254(2.1), 254.1(2.1) and 255(2.1),

  the other agreement of sale is deemed to have been entered into before March 20, 2025.

Marginal note:Overpayment of rebate or interest

• 264 (1) Where an amount is paid to, or applied to a liability of, a person as a rebate under section 215.1, subsection 216(6) or this Division (other than section 253) or as interest under section 297 and the person is not entitled to the rebate or interest, as the case may be, or the amount paid or applied exceeds the rebate or interest, as the case may be, to which the person is entitled, the person shall pay to the Receiver General an amount equal to the rebate, interest or excess, as the case may be, on the day the amount is paid to, or applied to a liability of, the person.

• Marginal note:Effect of reduction of rebate

  (2) For the purposes of subsection (1), to the extent that a rebate 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 263, reduced the amount of any other rebate to which the person would, but for the payment of the excess, be entitled, the person shall be deemed to have paid the amount of the excess to the Receiver General.

DIVISION VIIMiscellaneous

SUBDIVISION ATrustees, Receivers and Personal Representatives

Marginal note:Bankruptcies

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

  • (a) the trustee in bankruptcy is deemed to supply a service to the bankrupt of acting as trustee in bankruptcy and any amount to which the trustee is entitled for acting in that capacity is deemed to be consideration payable for that supply, but in every other respect, the trustee in bankruptcy is deemed to be the agent of the bankrupt and any supply made or received and any act performed by the trustee in the administration of the estate of the bankrupt or in the carrying on of any business of the bankrupt is deemed to have been made, received or performed, as the case may be, by the trustee as agent of the bankrupt;

  • (b) the estate of the bankrupt shall be deemed not to be a trust or an estate;

  • (c) the property and money of the person immediately before the particular day shall be deemed not to pass to and be vested in the trustee in bankruptcy on the bankruptcy order being made or the assignment in bankruptcy being filed but to remain vested in the bankrupt;

  • (d) the trustee in bankruptcy, and not the person, is liable for the payment or remittance of all amounts (other than amounts that relate solely to activities in which the person begins to engage on or after the particular day and to which the bankruptcy does not relate) that become payable or remittable by the person under this Part during the period beginning on the day immediately after the day the trustee became the trustee in bankruptcy of the person and ending on the day the discharge of the trustee is granted under the Bankruptcy and Insolvency Act, except that

    • (i) the trustee is liable for the payment or remittance of amounts that became payable or remittable by the person after the particular day in respect of periods that ended on or before the particular day, or of amounts that became payable or remittable by the person after the particular day in respect of supplies of real property made to the person on or before the particular day, only to the extent of the property and money of the person in possession of the trustee available to satisfy the liability,

    • (ii) the trustee is not liable for the payment or remittance of any amount for which a receiver (within the meaning assigned by subsection 266(1)) is liable under section 266, and

    • (iii) the payment or remittance by the person of an amount in respect of the liability shall discharge the liability of the trustee to the extent of that amount;

  • (e) where, on the particular day the person is registered under Subdivision D of Division V, the registration continues in relation to the activities of the person to which the bankruptcy relates as though the trustee in bankruptcy were the registrant in respect of those activities and ceases to apply to the activities of the person in which the person begins to engage on or after the particular day and to which the bankruptcy does not relate;

  • (f) where, on or after the particular day the person begins to engage in particular activities to which the bankruptcy does not relate, the particular activities shall be deemed to be separate from the activities of the person to which the bankruptcy relates as though the particular activities were activities of a separate person, and the person may

    • (i) apply for, and be granted, registration under Subdivision D of Division V, and

    • (ii) establish fiscal periods and establish and make elections respecting reporting periods,

    in relation to the particular activities as though they were the only activities of the person;

  • (g) the reporting periods of the person begin and end on the days on which they would have begun and ended if the bankruptcy had not occurred, except that

    • (i) the reporting period of the person during which the person becomes a bankrupt shall end on the particular day and a new reporting period of the person in relation to the activities of the person to which the bankruptcy relates shall begin on the day immediately after the particular day, and

    • (ii) the reporting period of the person, in relation to the activities of the person to which the bankruptcy relates, during which the trustee in bankruptcy is discharged under the Bankruptcy and Insolvency Act shall end on the day the discharge is granted;

  • (h) subject to paragraph (j), the trustee in bankruptcy shall file with the Minister in prescribed form containing prescribed information all returns in respect of

    • (i) the activities of the person to which the bankruptcy relates for, or

    • (ii) supplies of real property to which the bankruptcy relates and that are made to the person in,

    reporting periods of the person ending in the period beginning on the day immediately after the particular day and ending on the day the discharge of the trustee is granted under the Bankruptcy and Insolvency Act and that are required under this Part to be filed by the person, as if those activities were the only activities of the person;

  • (i) subject to paragraph (j), if the person has not on or before the particular day filed a return required under this Part to be filed by the person for, or in respect of a supply of real property made to the person in, a reporting period of the person ending

    • (i) on or before the particular day, and

    • (ii) in, or immediately before, the fiscal year of the person that included the particular day,

    the trustee in bankruptcy shall, unless the Minister waives in writing the requirement for the trustee to file the return, file with the Minister in prescribed form containing prescribed information a return for that reporting period of the person or in respect of that supply, as the case may be;

  • (j) where there is a receiver (within the meaning assigned by subsection 266(1)) with authority in respect of a business, a property, affairs or assets of the person, the trustee in bankruptcy is not required

    • (i) to include in any return any information that the receiver is required under section 266 to include in a return, or

    • (ii) to file a return in respect of any supply of real property made to the person in respect of which the receiver is required under section 266 to file a return; and

  • (k) the property and money held by the trustee in bankruptcy for the person on the day an order of absolute discharge of the person is granted under the Bankruptcy and Insolvency Act shall be deemed not to pass to the person on the order being granted but to have been held by and vested in the person continuously since the day it was acquired by the person or the trustee, as the case may be.

• Marginal note:Definitions

  (2) In this section, bankrupt and estate of the bankrupt have the same meanings as in the Bankruptcy and Insolvency Act.