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

Act current to 2017-09-27 and last amended on 2017-07-01. Previous Versions

AMENDMENTS NOT IN FORCE

  • — 2014, c. 20, s. 366(1)

    • Replacement of “trade-mark” in other Acts
      • 366 (1) Unless the context requires otherwise, “trade-mark”, “trade-marks”, “Trade-mark”, “Trade-marks”, “trade mark” and “trade marks” are replaced by “trademark”, “trademarks”, “Trademark” or “Trademarks”, as the case may be, in the English version of any Act of Parliament, other than this Act and the Trademarks Act.

  • — 2017, c. 20, ss. 35(2), (4)

      • 35 (2) The portion of the definition short-term accommodation in subsection 123(1) of the Act before paragraph (a) is replaced by the following:

        short-term accommodation

        short-term accommodation means a residential complex or a residential unit that is supplied to a recipient by way of lease, licence or similar arrangement for the purpose of its occupancy by an individual as a place of residence or lodging, if the period throughout which the individual is given continuous occupancy of the complex or unit is less than one month and, for the purposes of section 252.4,

      • (4) Subsection (2) comes into force on January 1, 2018 but does not apply in respect of any rebate under section 252.1 of the Act in respect of a supply made before that day.

  • — 2017, c. 20, s. 36

      • 36 (1) The portion of subsection 234(2) of the Act before paragraph (a) is replaced by the following:

        • Deduction for rebate in respect of supplies to non-residents

          (2) If, in the circumstances described in subsection 252(3) or 252.4(2) or (4), a registrant pays to, or credits in favour of, a person an amount on account of a rebate referred to therein, the registrant may deduct the amount in determining the net tax of the registrant for

      • (2) The portion of subsection 234(2.1) of the Act before paragraph (a) is replaced by the following:

        • Late filing of information and adjustment for failure to file

          (2.1) If a registrant is required to file prescribed information in accordance with subsection 252.4(5) in respect of an amount claimed as a deduction under subsection (2) in respect of an amount paid or credited on account of a rebate,

      • (3) The portion of paragraph 234(2.1)(a) of the English version of the Act after subparagraph (ii) is replaced by the following:

        the registrant shall, in determining the net tax for the reporting period of the registrant that includes the filing day, add an amount equal to interest, at the prescribed rate, on the amount claimed as a deduction under subsection (2) computed for the period beginning on the day on or before which the registrant was required to file the prescribed information under subsection 252.4(5) and ending on the filing day; and

      • (4) Paragraph 234(2.1)(b) of the English version of the Act is replaced by the following:

        • (b) in the case where the registrant fails to file the information before the particular day, the registrant shall, in determining the net tax for the reporting period of the registrant that includes the particular day, add an amount equal to the total of the amount claimed as a deduction under subsection (2) and interest, at the prescribed rate, on that amount computed for the period beginning on the day on or before which the registrant was required to file the information under subsection 252.4(5) and ending on the day on or before which the registrant is required under section 238 to file a return for the reporting period of the registrant that includes the particular day.

      • (5) Subsections (1) to (4) come into force on January 1, 2018 but do not apply in respect of any amount paid or credited on account of a rebate under section 252.1 of the Act in respect of a supply made before that day.

  • — 2017, c. 20, s. 38

      • 38 (1) The portion of section 252.2 of the Act before paragraph (a) is replaced by the following:

        • Restriction

          252.2 A rebate shall not be paid under section 252 to a person unless

      • (2) Paragraph 252.2(a) of the Act is amended by adding “and” at the end of subparagraph (i), by striking out “and” at the end of subparagraph (ii) and by repealing subparagraph (iii).

      • (3) Section 252.2 of the Act is amended by adding “and” at the end of paragraph (d.1), by striking out “and” at the end of paragraph (e) and by repealing paragraph (g).

      • (4) Subsections (1) to (3) come into force on January 1, 2018 but do not apply in respect of any rebate under section 252.1 of the Act in respect of a supply made before that day.

  • — 2017, c. 20, s. 40

      • 40 (1) The portion of section 252.5 of the Act before paragraph (a) is replaced by the following:

        • Liability for amount paid or credited

          252.5 If, under section 252 or 252.4, a registrant at a particular time pays to, or credits in favour of, a person an amount on account of a rebate and

      • (2) Subsection (1) comes into force on January 1, 2018 but does not apply in respect of any rebate under section 252.1 of the Act in respect of a supply made before that day.

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