Excise Tax Act

Marginal note:Regulations

• 59 (1) The Minister of Finance or the Minister of National Revenue, as the case may be, may make such regulations as he deems necessary or advisable for carrying out the provisions of this Act.

• Marginal note:Delegation of powers

  (2) The Minister may authorize a designated officer or agent, or officer or agent of a designated class of officers or agents, to exercise powers or perform duties of the Minister, including judicial or quasi-judicial powers or duties, under this Act.

• (3) [Repealed, 1990, c. 45, s. 9]

• Marginal note:Regulations prescribing rate of interest

  (3.1) The Governor in Council may, on the recommendation of the Minister of Finance, make regulations prescribing a rate of interest or rules for determining a rate of interest for the purposes of this Act.

• Marginal note:Regulations

  (3.2) The Governor in Council may make regulations

  • (a) designating certain classes of goods as ships’ stores for use on board a conveyance of a prescribed class, including a class based on

    • (i) the physical attributes, functions or legal descriptions of conveyances,

    • (ii) areas within which conveyances voyage,

    • (iii) requirements, or limitations, related to voyages of conveyances, or

    • (iv) any combination of the bases mentioned in subparagraphs (i) to (iii); and

  • (b) limiting the quantity of goods referred to in paragraph (a) that may be used as described in that paragraph during any prescribed period or periods.

• Marginal note:Regulations respecting reasonable price

  (3.3) The Governor in Council may make regulations respecting the method for determining the reasonable sale price or reasonable price, as the case may be, for any goods for the purposes of subsections 23(10) and 49(2.1), subparagraphs 50(7)(c)(ii) and (d)(ii), subsection 50(8) and sections 52 and 58.

• Marginal note:Effect

  (3.4) A regulation made under this Act has effect from the day on which it is published in the Canada Gazette or at any later time that may be specified in the regulation, unless it provides otherwise and

  • (a) has a relieving effect only;

  • (b) corrects an ambiguous or deficient enactment that was not in accordance with the objects of this Act;

  • (c) is consequential on an amendment to this Act that is applicable before the day on which the regulation is published in the Canada Gazette; or

  • (d) gives effect to a budgetary or other public announcement, in which case the regulation shall not, unless paragraph (a), (b) or (c) applies, have effect before the day on which the announcement was made.

• Marginal note:Enforcement

  (4) The regulations shall be enforced in the same manner as any provision of this Act.

• Marginal note:Oaths and declarations

  (5) Any person designated by the Minister may receive or administer any oath or declaration required by this Act, or by any regulation made under this Act, and every person so designated has, with respect to any such oath or declaration, has all the powers of a commissioner for taking affidavits.