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

Full Document:  

Act current to 2021-02-15 and last amended on 2020-07-01. Previous Versions

PART VIIGeneral (continued)

Collection (continued)

 [Repealed, 2002, c. 22, s. 418]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1994, c. 29, s. 10
  • 1997, c. 26, s. 71
  • 2000, c. 30, s. 16
  • 2001, c. 16, s. 35
  • 2002, c. 22, s. 418

 [Repealed, 2001, c. 16, s. 36]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1994, c. 29, s. 10
  • 1995, c. 36, s. 7
  • 1997, c. 26, s. 72
  • 2001, c. 16, s. 36

 [Repealed, 2002, c. 22, s. 418]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1994, c. 29, s. 10
  • 2000, c. 30, s. 17
  • 2001, c. 16, s. 37
  • 2002, c. 22, s. 418

 [Repealed, 2001, c. 16, s. 37]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1994, c. 29, s. 10
  • 1997, c. 26, s. 73
  • 2000, c. 30, s. 140
  • 2001, c. 16, s. 37

Marginal note:Books and records

  •  (1) Every person who

    • (a) is required, by or pursuant to this Act, to pay or collect taxes or other sums or to affix or cancel stamps, or

    • (b) makes an application under any of sections 68 to 70,

    shall keep records and books of account in English or French at that person’s place of business in Canada in such form and containing such information as will enable the amount of taxes or other sums that should have been paid or collected, the amount of stamps that should have been affixed or cancelled or the amount, if any, of any drawback, payment or deduction that has been made or that may be made to or by that person, to be determined.

  • Marginal note:Keeping of records and books of account

    (2) Every person required by subsection (1) to keep records and books of account shall retain those records and books of account and every account and voucher necessary to verify the information contained therein until the expiration of six years from the end of the calendar year in respect of which those records and books of account are kept or until written permission for their prior disposal is given by the Minister.

  • Marginal note:Electronic records

    (2.01) Every person required by this section to keep records who does so electronically shall retain them in an electronically readable format for the retention period set out in subsection (2).

  • Marginal note:Exemption

    (2.02) The Minister may, on such terms and conditions as are acceptable to the Minister, exempt a person or a class of persons from the requirement in subsection (2.01).

  • Marginal note:Idem

    (2.1) Notwithstanding subsection (2), where a person required by subsection (1) to keep records and books of account serves a notice of objection under section 81.15 or 81.17 or is a party to an appeal under this Part, he shall retain those records and books of account and every account and voucher necessary to verify the information therein until the objection or appeal has been finally disposed of by appeal or otherwise.

  • Marginal note:Inspection

    (3) Every person required by subsection (1) to keep records and books of account shall, at all reasonable times, make the records and books of account and every account and voucher necessary to verify the information therein available to officers of the Agency and other persons thereunto authorized by the Minister and give them every facility necessary to inspect the records, books, accounts and vouchers.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 98
  • R.S., 1985, c. 15 (1st Supp.), s. 36, c. 7 (2nd Supp.), s. 45
  • 1998, c. 19, s. 278
  • 1999, c. 17, s. 156

Marginal note:Inspection

 Every person who is authorized under a statute of the Province of Ontario, Quebec, Nova Scotia, New Brunswick or Prince Edward Island to sell manufactured tobacco in the province to a purchaser who is authorized under a statute of the province to retail manufactured tobacco in the province shall, at all reasonable times, make the person’s records and books of account and the records and vouchers necessary to verify the information in them available to officers of the Agency, and to other persons authorized by the Minister for the purpose of this section, for any purpose relating to the administration or enforcement of this Act and give them every facility necessary to inspect the records, books, accounts and vouchers for that purpose.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1994, c. 29, s. 11
  • 1999, c. 17, s. 156

Marginal note:Electronic funds transfer

 For greater certainty, information obtained by the Minister under Part XV.1 of the Income Tax Act may be used for the purposes of this Act.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1994, c. 29, s. 11
  • 1999, c. 17, s. 156
  • 2001, c. 16, s. 38
  • 2014, c. 20, s. 87

Marginal note:Provision of documents may be required

  •  (1) Subject to section 102.1, the Minister may, for any purpose related to the administration or enforcement of this Act, or of a listed international agreement, by a notice served personally or by registered or certified mail, require that any person provide any book, record, writing or other document or any information or further information within any reasonable time that may be stipulated in the notice.

  • Marginal note:Offence

    (2) Every person who fails to comply with a notice under subsection (1) is guilty of an offence and, in addition to any penalty otherwise provided, liable on summary conviction to

    • (a) a fine of not less than two hundred dollars and not more than ten thousand dollars; or

    • (b) both a fine described in paragraph (a) and imprisonment for a term not exceeding six months.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 99
  • R.S., 1985, c. 15 (1st Supp.), s. 37, c. 7 (2nd Supp.), s. 46
  • 2007, c. 18, s. 66

Marginal note:Order for compliance

  •  (1) Where a person is found guilty of an offence under subsection 99(2) for failing to comply with a notice, the court may make such order as it deems appropriate to enforce compliance with the notice.

  • Marginal note:Copies

    (1.1) Where any record or other document is inspected or provided under sections 98 and 99, the person by whom it is inspected, or to whom it is provided or any officer of the Agency may make, or cause to be made, one or more copies thereof and, in the case of an electronic document, make or cause to be made a print-out of the electronic document, and any document purporting to be certified by the Minister or an authorized person to be a copy of the document, or to be a print-out of an electronic document, made under this section is evidence of the nature and content of the original document and has the same probative force as the original document would have if it were proven in the ordinary way.

  • Marginal note:Where records or books not adequate

    (2) Where a person required by subsection 98(1) to keep records or books of account has not, in the opinion of the Minister, kept adequate records or books of account, the Minister may prescribe the form of, and the information to be contained in, records or books of account to be kept by that person under that subsection.

  • Marginal note:Where records or books not kept as required

    (3) Where the form of, or the information to be contained in, records or books of account to be kept by a person has been prescribed under subsection (2), and where that person fails to keep those records or books of account as required, that person is guilty of an offence and liable on summary conviction to a fine of not less than twenty-five dollars and not more than one thousand dollars and in default of payment of the fine to a term of imprisonment of not less than two months and not more than twelve months.

  • Marginal note:Failure to make records and books available

    (4) Every person who fails to comply with subsection 98(3) and every person who in any way prevents or attempts to prevent an officer of the Agency or an authorized person from having access to, or from inspecting, records or books of account kept pursuant to subsection 98(1) is guilty of an offence and liable on summary conviction to a fine of not less than two hundred dollars and not more than two thousand dollars or to imprisonment for a term of not more than six months or to both fine and imprisonment.

  • (5) [Repealed, 2002, c. 22, s. 386]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 100
  • R.S., 1985, c. 7 (2nd Supp.), s. 47
  • 1994, c. 29, s. 12
  • 1998, c. 19, s. 279
  • 1999, c. 17, s. 156
  • 2001, c. 16, s. 39
  • 2002, c. 22, s. 386
 
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