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

Full Document:  

Act current to 2019-06-20 and last amended on 2019-06-17. Previous Versions

PART IXGoods and Services Tax (continued)

DIVISION VCollection and Remittance of Division II Tax (continued)

SUBDIVISION EFiscal Periods and Reporting Periods (continued)

Marginal note:Form and filing of election

 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.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1990, c. 45, s. 12

Marginal note:On becoming registrant

  •  (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.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1990, c. 45, s. 12

DIVISION VIRebates

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

  •  (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]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1990, c. 45, s. 12
  • 1993, c. 27, s. 107
  • 1997, c. 10, s. 58
  • 2002, c. 22, s. 389
  • 2007, c. 29, s. 46

 [Repealed, 2017, c. 20, s. 37]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1993, c. 27, s. 107
  • 1997, c. 10, s. 59
  • 2000, c. 30, s. 68
  • 2007, c. 18, s. 34(F), c. 29, s. 47
  • 2017, c. 20, s. 37

Marginal note:Restriction

 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]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1993, c. 27, s. 107
  • 1997, c. 10, s. 60
  • 2000, c. 30, s. 69
  • 2007, c. 18, s. 35(F), c. 29, s. 48
  • 2017, c. 20, s. 38

Marginal note:Rebate for non-resident exhibitors

 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.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1993, c. 27, s. 107
 
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