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

Full Document:  

Act current to 2019-07-01 and last amended on 2019-06-21. Previous Versions

PART VIConsumption or Sales Tax (continued)

Interpretation (continued)

Marginal note:Manufacturer of beverages in retail outlet deemed not to be manufacturer

 Where a person manufactures or produces in a retail outlet carbonated beverages or non-carbonated fruit flavoured beverages, other than alcoholic beverages, having less than twenty-five per cent by volume of natural fruit, for sale in that outlet exclusively and directly to consumers for immediate consumption, he shall, for the purposes of this Part, be deemed not to be, in relation to any such beverage so manufactured or produced by him, the manufacturer or producer thereof.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. 7 (2nd Supp.), s. 14

 [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 15]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 44
  • R.S., 1985, c. 7 (2nd Supp.), s. 15

Marginal note:Retreader of tires deemed manufacturer

 A person engaged in the business of retreading tires shall, for the purposes of this Part, be deemed to be the manufacturer or producer of tires retreaded by him, and tires retreaded by him for or on behalf of any other person shall be deemed to be sold, at the time they are delivered to that other person, at a sale price equal to the retreading charge.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., c. E-13, s. 26

Marginal note:Deemed sale

 For the purposes of this Part, a person who, pursuant to a contract for labour, manufactures or produces goods from any article or material supplied by another person, other than a licensed manufacturer, for delivery to that other person shall be deemed to have sold the goods, at a sale price equal to the charge made under the contract in respect of the goods, at the time they are delivered to that other person.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. 15 (1st Supp.), s. 17

Marginal note:Calculation of sale price and duty paid value

 For the purpose of determining the consumption or sales tax payable under this Part,

  • (a) in calculating the sale price of goods manufactured or produced in Canada, there shall be included the amount charged as price for or in respect of

    • (i) the wrapper, package, box, bottle or other container in which the goods are contained, and

    • (ii) any other goods contained in or attached to the wrapper, package, box, bottle or other container;

  • (b) in calculating the duty paid value of imported goods that, when imported, are wrapped, packaged, put up in boxes or bottles or otherwise prepared for sale, there shall be added to the value of the goods as determined in the manner prescribed in this Part the value, similarly determined, of the wrapper, package, box, bottle or other container in which the goods are contained; and

  • (c) in calculating the sale price of goods manufactured or produced in Canada, there may be excluded

    • (i) any fees paid to the Government of Canada or the government of a province for the inspection, marking, stamping or certification thereof in respect of capacity, accuracy, standard or safety, if the fees are shown as separate items on the manufacturers’ sales invoices, and

    • (ii) under such circumstances as the Governor in Council may, by regulation, prescribe, an amount representing

      • (A) the cost of erection or installation of the goods incurred by the manufacturer or producer where the goods are sold at a price that includes erection or installation, or

      • (B) the cost of transportation of the goods incurred by the manufacturer or producer in transporting the goods between premises of the manufacturer or producer in Canada, or in delivering the goods from the premises of the manufacturer or producer in Canada to the purchaser, where the goods are sold at a price that includes those costs of transportation,

      determined in such manner as the Governor in Council may, by regulation, prescribe.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 46
  • R.S., 1985, c. 12 (4th Supp.), s. 13

Marginal note:Deemed manufacturer of photographic prints, etc.

 Where a person has, in Canada,

  • (a) processed exposed photographic film supplied by a customer to make a negative, transparency, photographic print or other photographic related good,

  • (b) produced or manufactured a negative, transparency, photographic print or other photographic related good from any good supplied by a customer, or

  • (c) sold a right to the processing, production or manufacture by him of goods described in paragraph (a) or (b),

he shall, for the purposes of this Part, be deemed to be the producer or manufacturer of the negative, transparency, photographic print or other photographic related good, and the goods shall be deemed to be sold

  • (d) in the case mentioned in paragraph (a) or (b), at the time the goods are delivered to the customer, and

  • (e) in the case mentioned in paragraph (c), at the time the right is sold,

and the charge made shall be deemed to be the sale price.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1980-81-82-83, c. 68, s. 8

Marginal note:Application by manufacturer

  •  (1) Any licensed manufacturer may make an application in writing to the Minister to be considered, for the purposes of this Act, as the manufacturer or producer of all other goods, in this section and section 49 referred to as “similar goods”, that the licensed manufacturer sells in conjunction with his sales of goods of his manufacture or production in Canada or that are of the same class as goods the licensed manufacturer manufactures or produces in Canada.

  • Marginal note:Additional information

    (2) The Minister may at any time request an applicant under this section to supply additional information in respect of his application.

  • Marginal note:Consideration of application

    (3) On receiving an application, the Minister shall decide whether to approve or reject the application and shall send to the applicant a notice in writing setting out his decision and, where the Minister approves the application, the date on and after which the approval is effective.

  • Marginal note:Effect of approval

    (4) Subject to subsection 49(2), on and after the date set out in a notice of decision pursuant to subsection (3), the applicant shall be deemed to be the manufacturer or producer of all similar goods that the applicant sells and those goods shall be deemed to be

    • (a) at the time the applicant acquires them,

      • (i) for the purposes of this Part, partly manufactured goods, and

      • (ii) for the purposes of Part III, goods described in paragraph 23(7)(a); and

    • (b) thereafter, goods produced or manufactured in Canada.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 48
  • R.S., 1985, c. 15 (1st Supp.), s. 18, c. 12 (4th Supp.), s. 14
  • 2002, c. 22, s. 371

Marginal note:Revocation of approval

  •  (1) The Minister may at any time, and shall on request of the applicant, revoke any approval of an application given pursuant to subsection 48(3) and, where the Minister does so, he shall send to the applicant a notice in writing of the revocation setting out the date on and after which the revocation is effective.

  • Marginal note:Effect of revocation

    (2) On and after the date set out in a notice of revocation pursuant to subsection (1),

    • (a) subsection 48(4) ceases to apply to the applicant; and

    • (b) all taxes imposed by this Act are payable, at the rate in force on that date, on any similar goods then in possession of the applicant that have been acquired free of tax by virtue of subsection 48(4) and shall be computed

      • (i) on the duty paid value of the goods, if they were imported by the applicant, or

      • (ii) on the price for which the goods were purchased by the applicant, if they were not imported by him, and the price shall include the amount of the excise duties on goods sold in bond.

  • Marginal note:Presumption

    (2.1) For the purposes of subparagraph (2)(b)(ii), where an applicant has purchased goods from, or property in goods has otherwise been transferred to an applicant by, a person with whom the applicant was not dealing at arm’s length at the time of the purchase or transfer for no price or for a price that was less than the price (in this subsection referred to as the “reasonable price”) that would have been reasonable in the circumstances if the applicant and that person had been dealing at arm’s length at that time, the applicant shall be deemed to have purchased the goods at that time for a price equal to the reasonable price.

  • Marginal note:Restriction on re-application

    (3) Where an application is rejected pursuant to subsection 48(3) or approval of an application is revoked pursuant to subsection (1), the applicant may not make an application under subsection 48(1) within two years after the date of the notice of decision or the date on and after which the revocation is effective, as the case may be.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 49
  • R.S., 1985, c. 12 (4th Supp.), s. 15
 
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