Excise Tax Act

Marginal note:Exclusion of penalties and fines for offences

• 86 (1) Subsections 82(3) and (5) and sections 83 to 85 do not apply in respect of any penalty or fine imposed pursuant to a conviction for an offence under this Act.

• Marginal note:Restriction on certificate of default

  (2) The Minister shall not certify under section 83 that a sum has not been paid, unless the person by whom the sum is payable has been assessed for that sum under this Part.

• Marginal note:Restriction on garnishment and retention

  (3) The Minister shall not

  • (a) serve a notice under section 84 in respect of a sum payable under this Act, or

  • (b) require under section 85 the retention of an amount in respect of a sum payable under this Act,

  unless the person by whom the sum is payable has been assessed for that sum under this Part or a judgment against that person for the payment of that sum has been rendered by a court of competent jurisdiction.

• Marginal note:Delay where assessment

  (4) Where a person has been assessed for any sum payable under this Act, otherwise than pursuant to subsection 81.15(4) or 81.38(1), the Minister shall not, for the purpose of collecting that sum,

  • (a) commence legal proceedings in a court,

  • (b) make a certificate under section 83,

  • (c) serve a notice under section 84, or

  • (d) require under section 85 the retention of an amount

  before ninety days after the day on which the notice of assessment is sent to that person.

• Marginal note:Delay where objection

  (5) Where a person has served a notice of objection under section 81.15, otherwise than pursuant to section 81.33, the Minister shall not, for the purpose of collecting the sum in controversy, take any of the actions described in paragraphs (4)(a) to (d) before ninety days after the day on which the notice of decision is sent to that person.

• Marginal note:Delay where appeal

  (6) Where a person has appealed to the Tribunal or the Federal Court — Trial Division under this Part, otherwise than pursuant to section 81.33, in respect of an assessment, the Minister shall not, for the purpose of collecting the sum in controversy, take any of the actions described in paragraphs (4)(a) to (d),

  • (a) where the appeal is to the Tribunal, before the day on which a copy of the decision of the Tribunal is sent to that person or that person discontinues the appeal; and

  • (b) where the appeal is to the Federal Court — Trial Division, before the day on which the judgment of the Court is rendered or that person discontinues the appeal.

• Marginal note:Delay where reference

  (7) Where a person is named in a reference under section 81.36, agrees to a reference under section 81.37 or appears as a party at the hearing of any such reference, the Minister shall not, for the purpose of collecting any sum for which that person has been assessed and of which the liability for payment will be affected by the determination of the question, take any of the actions described in paragraphs (4)(a) to (d) before the day on which the question is determined by the Court.

• Marginal note:Delay where agreement

  (8) Notwithstanding subsections (1) to (7), where a person has served a notice of objection under section 81.15 or has appealed to the Tribunal or the Federal Court — Trial Division under this Part, otherwise than pursuant to section 81.33, in respect of an assessment and agrees in writing with the Minister to delay proceedings on the objection or appeal until a decision or judgment is rendered in another action before the Tribunal, the Federal Court or the Supreme Court of Canada in which the issue is the same or substantially the same as that raised in the objection or appeal of that person, the Minister may take any of the actions described in paragraphs (4)(a) to (d) for the purpose of collecting any sum for which that person has been assessed determined in a manner consistent with the decision or judgment of the Tribunal or Court in the other action at any time after the Minister notifies that person in writing that such decision or judgment has been rendered.

• Marginal note:Exception

  (9) Subsections (2) and (3) do not apply in respect of any amount deemed to be a tax by subsection 81.39(2) or (3).