Excise Tax Act

1. to 4  [Repealed, 1990, c. 45, s. 13]

5 Clocks adapted to household or personal use, except those specially designed for the use of the blind, ten per cent of the amount by which the sale price or duty paid value exceeds fifty dollars.

5.1 Articles of all kinds made in whole or in part of ivory, jet, amber, coral, mother of pearl, natural shells, tortoise shell, jade, onyx, lapis lazuli or other semi-precious stones,

• (a) eight per cent, applicable after February 23, 2005 and before March 2006;

• (b) six per cent, applicable after February 2006 and before March 2007;

• (c) four per cent, applicable after February 2007 and before March 2008; and

• (d) two per cent, applicable after February 2008 and before March 2009.

5.2 The following articles, namely, articles commonly or commercially known as jewellery, whether real or imitation, including diamonds and other precious or semi-precious stones for personal use or for adornment of the person, and goldsmiths’ and silversmiths’ products except gold-plated or silver-plated ware for the preparation or serving of food or drink,

• (a) eight per cent, applicable after February 23, 2005 and before March 2006;

• (b) six per cent, applicable after February 2006 and before March 2007;

• (c) four per cent, applicable after February 2007 and before March 2008; and

• (d) two per cent, applicable after February 2008 and before March 2009.

6 Automobiles, not including ambulances or hearses, namely,

• (a) automobiles, other than station wagons and vans designed primarily for use as passenger vehicles, in excess of two thousand and seven kilograms (2 007 kg), in this section referred to as the “automobile mass limit”, and

• (b) station wagons and vans designed primarily for use as passenger vehicles in excess of two thousand two hundred and sixty-eight kilograms (2 268 kg), in this section referred to as the “wagon mass limit”,

at the following rates:

• (c) for the portion of the mass thereof that exceeds the automobile mass limit or the wagon mass limit, as the case may be, but does not exceed the mass limit by more than forty-five kilograms (45 kg), thirty dollars,

• (d) for the portion of the mass thereof that exceeds the aggregate of forty-five kilograms (45 kg) plus the automobile mass limit or the wagon mass limit, as the case may be, but does not exceed the aggregate plus forty-five kilograms (45 kg), forty dollars,

• (e) for the portion of the mass thereof that exceeds the aggregate of ninety kilograms (90 kg) plus the automobile mass limit or the wagon mass limit, as the case may be, but does not exceed the aggregate plus forty-five kilograms (45 kg), fifty dollars, and

• (f) for each forty-five kilograms (45 kg) or portion thereof that the mass thereof exceeds the aggregate of one hundred and thirty-five kilograms (135 kg) plus the automobile mass limit or the wagon mass limit, as the case may be, sixty dollars,

and, for the purposes of this section, the mass of an automobile, station wagon or van is the mass of a fully manufactured automobile, station wagon or van at the time of its sale by the manufacturer or the importer, as the case may be, including the mass, at that time, of all articles and materials the value of which is included in its sale price at the time of sale by him except that where at the time of the sale the automobile, station wagon or van includes an air conditioner as permanently installed equipment, the mass, as otherwise determined under this section, shall be reduced by twenty-nine kilograms (29 kg).

7 Air conditioners designed for use in automobiles, station wagons, vans or trucks whether

• (a) separate, or

• (b) included as permanently installed equipment in an automobile, station wagon, van or truck at the time of sale or importation of the vehicle by the manufacturer or importer thereof, as the case may be, one hundred dollars

  and, for purposes of this section and section 8, an evaporator unit designed for use with or as part of an automotive type air conditioning system shall be deemed to be an air conditioner described in this section except where the evaporator unit is used for repair or replacement purposes.

8 Section 7 does not apply in the case of any air conditioner described therein

• (a) that is purchased or imported for permanent installation in an ambulance or hearse or is included as permanently installed equipment in such a vehicle;

• (b) that is sold under conditions that would qualify the sale as a zero-rated supply for the purposes of Part IX of the Act or that is purchased by and for the personal or official use of a person who is entitled to the tax exemptions specified in article 34 of the Convention set out in Schedule I to the Foreign Missions and International Organizations Act or in article 49 of the Convention set out in Schedule II to that Act; or

• (c) that is included as permanently installed equipment in an automobile, station wagon, van or truck, that is sold under conditions that would qualify the sale as a zero-rated supply for the purposes of Part IX of the Act or that is purchased by and for the personal or official use of a person who is entitled to the tax exemptions specified in article 34 of the Convention set out in Schedule I to the Foreign Missions and International Organizations Act or in article 49 of the Convention set out in Schedule II to that Act.

9.(a) Unleaded gasoline and unleaded aviation gasoline, $0.10 per litre.

(b) Leaded gasoline and leaded aviation gasoline, $0.11 per litre.

9.1 Diesel fuel and aviation fuel, other than aviation gasoline, $0.04 per litre.

10 Section 6 does not apply in respect of any of the goods mentioned in that section that are

• (a) sold under conditions that would qualify the sale as a zero-rated supply for the purposes of Part IX of the Act;

• (b) purchased or imported for police or fire-fighting services; or

• (c) purchased by and for the personal or official use of a person who is entitled to the tax exemptions specified in article 34 of the Convention set out in Schedule I to the Foreign Missions and International Organizations Act or in article 49 of the Convention set out in Schedule II to that Act.

11 Payment of the tax imposed by virtue of section 6 may be deferred in the case of automobiles imported by persons who manufacture automobiles in Canada until such time as the imported automobiles are sold in Canada by those persons.