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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 VIIGeneral (continued)

Licences

Marginal note:Application for licence

  •  (1) Every person who is required under Part III to pay taxes shall, from time to time as required under the regulations, apply for a licence in respect of that Part.

  • Marginal note:Granting of licence and exemption

    (2) The Minister may grant a licence to any person applying therefor under subsection (1) and may, by regulation, exempt any person or class of persons from obtaining a licence under this section in respect of a specified Part, and any person who is a member of a class of small manufacturer or producer the members of which are exempted, pursuant to subsection 54(2), from payment of consumption or sales tax on goods manufactured or produced by them shall, whether or not he is a person or member of a class of persons exempted from obtaining a licence under this section, be exempt from payment of excise tax on goods manufactured or produced by him.

  • Marginal note:Cancellation of licences

    (3) The Minister may cancel a licence issued under this section if, in his opinion, it is no longer required for the purposes of this Act.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 64
  • R.S., 1985, c. 12 (4th Supp.), s. 22
  • 2002, c. 22, s. 374

Marginal note:Offence and punishment

 Every person who fails to apply for a licence as required by this Act is guilty of an offence and liable to a fine not exceeding one thousand dollars.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., c. E-13, s. 41

Exported Goods

Marginal note:Exemption on exported goods

 The tax imposed under this Act is not payable if evidence satisfactory to the Minister is produced to establish

  • (a) that the goods in respect of which it is imposed have been exported from Canada by the manufacturer, producer or licensed wholesaler by whom the tax would otherwise be payable in accordance with any regulations made under this Act that are applicable to the goods; or

  • (b) that the goods in respect of which it is imposed have been sold by the operator of a duty free shop and have been exported from Canada by the purchaser of the goods, in accordance with the regulations made under the Customs Act.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 66
  • R.S., 1985, c. 1 (2nd Supp.), s. 194, c. 7 (2nd Supp.), s. 22
  • 1993, c. 25, s. 59
  • 1995, c. 46, s. 2
  • 2000, c. 30, s. 11
  • 2002, c. 22, s. 375

 [Repealed, 2002, c. 22, s. 375]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1993, c. 25, s. 59
  • 2002, c. 22, s. 375

Liability of the Crown

Marginal note:Taxes on goods imported by Crown

 The tax imposed under Part III is applicable

  • (a) to goods imported by Her Majesty in right of Canada; and

  • (b) to goods imported by Her Majesty in right of a province.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 67
  • 2002, c. 22, s. 376

Deductions, Refunds and Drawbacks

Marginal note:Payment where error

  •  (1) If a person, otherwise than pursuant to an assessment, has paid any moneys in error in respect of any goods, whether by reason of mistake of fact or law or otherwise, and the moneys have been taken into account as taxes, penalties, interest or other sums under this Act, an amount equal to the amount of the moneys shall, subject to this Part, be paid to the person if the person applies for the payment of the amount within two years after the payment of the moneys.

  • Marginal note:Exception

    (2) Subsection (1) does not apply if an application for a payment in respect of the goods can be made by any person under section 68.01.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 68
  • R.S., 1985, c. 15 (1st Supp.), s. 24, c. 7 (2nd Supp.), ss. 23, 34
  • 2007, c. 29, s. 43

Marginal note:Payment for end-users — diesel fuel

  •  (1) If tax under this Act has been paid in respect of diesel fuel, the Minister may pay an amount equal to the amount of that tax

    • (a) in the case where a vendor delivers the diesel fuel to a purchaser

      • (i) to the vendor, if the vendor applies for the payment, the purchaser certifies that the diesel fuel is for use exclusively as heating oil and the vendor reasonably believes that the purchaser will use it exclusively as heating oil,

      • (i.1) to the vendor, if the quantity of the diesel fuel is at least 1,000 litres, the vendor applies for the payment and the purchaser certifies that, and the vendor reasonably believes that, the purchaser will use the diesel fuel exclusively to generate electricity other than in or by a vehicle, including a conveyance attached to the vehicle, of any mode of transportation, or

      • (ii) to the purchaser, if the purchaser applies for the payment, the purchaser uses the diesel fuel as heating oil and no application in respect of the diesel fuel can be made by the vendor under subparagraph (i); or

    • (b) to a purchaser that applies for the payment and that uses the diesel fuel to generate electricity (other than in or by a vehicle, including a conveyance attached to the vehicle, of any mode of transportation), if no application in respect of the diesel fuel can be made by the vendor under subparagraph (a)(i.1).

  • Marginal note:Payment for end-users — fuel used as ships’ stores

    (2) If tax under this Act has been paid in respect of fuel and no application is made in respect of the fuel by any person under section 68.17 or 70, the Minister may pay an amount equal to the amount of that tax to a purchaser who applies for the payment and who uses the fuel as ships’ stores.

  • Marginal note:Timing of application

    (3) No payment shall be made under this section unless

    • (a) the vendor described in subparagraph (1)(a)(i) or (i.1) applies for it within two years after the vendor sells the diesel fuel to the purchaser described in subparagraph (1)(a)(i) or (i.1), as the case may be; or

    • (b) the purchaser described in subparagraph (1)(a)(ii), paragraph (1)(b) or subsection (2) applies for it within two years after the purchase.

  • Marginal note:Conditions

    (4) The Minister is not required to make a payment under this section unless the Minister is satisfied that all the conditions for the payment have been met.

  • Marginal note:Deemed tax payable

    (5) If, under this section, the Minister pays an amount to a person to which that person is not entitled, or pays an amount to a person in excess of the amount to which that person is entitled, the amount of the payment or the excess is deemed to be a tax payable by that person under this Act on the day on which the Minister made the payment.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 2007, c. 29, s. 43
  • 2016, c. 7, s. 74
  • 2018, c. 27, s. 61

Marginal note:Payment to end-users — specially equipped van

  •  (1) If tax under this Act has been paid in respect of a van to which section 6 of Schedule I applies, the Minister may pay an amount equal to the amount of the tax paid at the rate set out in that section

    • (a) if the van was manufactured or produced in Canada, to a person who is the first final consumer of the van if, at the time of the acquisition of the van by the person or within six months after that time, the van has been equipped with a device designed exclusively to assist in placing a wheelchair in the van without having to collapse the wheelchair; or

    • (b) if the van was imported, to a person who is the first final consumer of the van after the importation if, at the time of importation, the van was equipped with a device designed exclusively to assist in placing a wheelchair in the van without having to collapse the wheelchair.

  • Marginal note:Timing of application

    (2) No payment in respect of a van shall be made under this section unless the person to whom the payment can be made applies for it within two years after the person acquires the van.

  • Marginal note:Deemed tax payable

    (3) If, under this section, the Minister pays an amount to a person to which that person is not entitled, or pays an amount to a person in excess of the amount to which that person is entitled, the amount of the payment or the excess is deemed to be a tax payable by that person under this Act on the day on which the Minister made the payment.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 2007, c. 29, s. 43
 
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