Excise Tax Act

Marginal note:Definition of “harmonized tax system”

• 277.1 (1) In this section, harmonized tax system means the system established under this Part for the payment, collection and remittance of tax imposed under subsection 165(2) and sections 212.1, 218.1, 220.05, 220.06, 220.07 and 220.08 and of allowing input tax credits, rebates and refunds in respect of any such tax paid or deemed to be paid.

• Marginal note:Temporary regulations

  (2) For the purpose of facilitating the administration and enforcement of the harmonized tax system or the transition to the harmonized tax system, the Governor in Council may, at any time before May 1999, make regulations

  • (a) adapting any provision of this Part or of the regulations made under section 277 to the harmonized tax system or modifying any provision of this Part or those regulations to adapt it to the harmonized tax system;

  • (b) defining, for the purposes of this Part or the regulations made under section 277, or any provision of this Part or those regulations, in its application to the harmonized tax system, words or expressions used in this Part, including words or expressions defined in a provision of this Part;

  • (c) providing that a provision of this Part or of the regulations made under section 277, or a part of such a provision does not apply to the harmonized tax system; and

  • (d) prescribing, determining or regulating for the purposes only of the harmonized tax system, or for the purposes of this Part other than the harmonized tax system, anything that by this Part is to be prescribed or is to be determined or regulated by regulation.

• Marginal note:Expiration

  (3) Every regulation made under this section, other than a regulation made under paragraph (2)(d), ceases to have effect, and is deemed to be repealed, on May 1, 2000.