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

Act current to 2017-06-05 and last amended on 2017-03-22. Previous Versions

Marginal note:On becoming registrant
  •  (1) For the purposes of this Part, where a person becomes a registrant on a particular day,

    • (a) the period beginning on the first day of the calendar month that includes the particular day and ending on the day immediately preceding the particular day, and

    • (b) the period beginning on the particular day and ending on the last day of the reporting period of the person, otherwise determined under subsection 245(2), that includes the particular day,

    shall each be deemed to be a separate reporting period of the person.

  • Marginal note:On ceasing to be registrant

    (2) For the purposes of this Part, where a person ceases to be a registrant on a particular day,

    • (a) the period beginning on the first day of the reporting period of the person, otherwise determined under subsection 245(2), that includes the particular day and ending on the day immediately preceding the particular day, and

    • (b) the period beginning on the particular day and ending on the last day of the calendar month that includes the particular day,

    shall each be deemed to be a separate reporting period of the person.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12.

DIVISION VIRebates

Marginal note:Non-resident rebate in respect of exported goods
  •  (1) If a non-resident person is the recipient of a supply of tangible personal property acquired by the person for use primarily outside Canada, the person is not a consumer of the property, the property is not

    • (a) excisable goods, or

    • (b) [Repealed, 2002, c. 22, s. 389]

    • (c) gasoline, diesel fuel or other motive fuel, other than such fuel that

      • (i) is being transported in a vehicle designed for transporting gasoline, diesel fuel or other motive fuel in bulk, and

      • (ii) is for use otherwise than in the vehicle in which or with which it is being transported,

    • (d) [Repealed, 1997, c. 10, s. 58]

    and the person exports the property within sixty days after it is delivered to the person, the Minister shall, subject to section 252.2, pay a rebate to the person equal to the tax paid by the person in respect of the supply.

  • Marginal note:Rebate for artistic works produced for export

    (2) Where a non-resident person who is not a registrant

    • (a) acquires particular property or a particular service (other than a service of storing or shipping property) for consumption or use exclusively in the manufacture or production of an original literary, musical, artistic, motion picture or other work in which copyright protection subsists and copies, if any, of that work,

    • (b) is not a consumer of the particular property or service, and

    • (c) is manufacturing or producing the work and all copies of it for export by the non-resident person,

    the Minister shall, subject to subsection (3) and section 252.2, pay a rebate to the non-resident person equal to the tax paid by the non-resident person in respect of the acquisition of the particular property or service.

  • Marginal note:Assignment of rebate

    (3) Where the recipient of a supply assigns, in prescribed form containing prescribed information, to the supplier the right to a rebate under subsection (2) to which the recipient would be entitled in respect of the supply if the recipient paid the tax in respect of the supply and satisfied the conditions of section 252.2, and the supplier pays to, or credits in favour of, the recipient the amount of that tax,

    • (a) the supplier may claim a deduction under subsection 234(2) in respect of the supply equal to that amount; and

    • (b) the recipient is not entitled to any rebate, refund or remission of tax in respect of the supply.

  • (4) to (6) [Repealed, 1993, c. 27, s. 107]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12;
  • 1993, c. 27, s. 107;
  • 1997, c. 10, s. 58;
  • 2002, c. 22, s. 389;
  • 2007, c. 29, s. 46.
Marginal note:Definitions
  •  (1) The definitions in this subsection apply in this section and in sections 252.2 and 252.4.

    camping accommodation

    emplacement de camping

    camping accommodation means a campsite at a recreational trailer park or campground (other than a campsite included in the definition short-term accommodation in subsection 123(1) or included in that part of a tour package that is not the taxable portion of the tour package, as defined in subsection 163(3)) that is supplied 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 campsite is less than one month. It includes water, electricity and waste disposal services, or the right to their use, if they are accessed by means of an outlet or hook-up at the campsite and are supplied with the campsite. (emplacement de camping)

    tour package

    voyage organisé

    tour package has the meaning assigned by subsection 163(3), but does not include a tour package that includes a convention facility or related convention supplies. (voyage organisé)

  • Marginal note:Accommodation rebate for tour packages

    (2) If

    • (a) a non-resident person is the recipient of a supply made by a registrant of a tour package that includes short-term accommodation or camping accommodation,

    • (b) the tour package is acquired by the person otherwise than for supply in the ordinary course of a business of the person of making such supplies, and

    • (c) the accommodation is made available to a non-resident individual,

    the Minister shall, subject to subsection (8) and section 252.2, pay a rebate to the person equal to the tax paid by the person in respect of the accommodation.

  • Marginal note:Accommodation rebate to non-resident suppliers

    (3) Where

    • (a) a particular non-resident person who is not registered under Subdivision d of Division V is the recipient of a supply of short-term accommodation, camping accommodation or a tour package that includes short-term accommodation or camping accommodation,

    • (b) if the supply is a supply of a tour package, the tour package is acquired by the person for supply in the ordinary course of a business of the person of making supplies of tour packages,

    • (b.1) if the supply is a supply of accommodation, the accommodation is acquired by the person in the ordinary course of a business of the person for the purpose of making a supply (in this subsection referred to as the “subsequent supply”) of a tour package that includes the accommodation,

    • (c) a supply of the tour package or the subsequent supply is made to another non-resident person and payment of the consideration for the supply of the tour package or the subsequent supply, as the case may be, is made at a place outside Canada at which the supplier, or an agent of the supplier, is conducting business, and

    • (d) the accommodation is made available to a non-resident individual,

    the Minister shall, subject to subsection (8) and section 252.2, pay a rebate to the particular person equal to the tax paid by the particular person in respect of the accommodation.

  • (4) [Repealed, 2007, c. 29, s. 47]

  • Marginal note:Tax paid in respect of tour package

    (5) If a person files an application in which a rebate under subsection (2) or (3) is claimed in respect of one or more supplies of tour packages that include short-term accommodation or camping accommodation and in respect of which tax was paid by the person, for the purposes of that subsection, the total amount of tax paid in respect of all of the accommodation is, for each of those tour packages, deemed to be equal to

    • (a) where subsection (2) applies and the person elects in that application to have any of those rebates determined in accordance with the formula set out in this paragraph, the amount determined by the formula

      (A × $5) + (B × $1)

      where

      A
      is the total number of nights for which short-term accommodation included in that tour package is made available in Canada under the agreement for the supply, and
      B
      is the total number of nights for which camping accommodation included in that tour package is made available in Canada under the agreement for the supply; and
    • (b) in any other case, the amount determined by the formula

      C/D × E/2

      where

      C
      is the total number of nights for which short-term accommodation, or camping accommodation, included in that tour package is made available in Canada under the agreement for the supply of that tour package,
      D
      is the number of nights the non-resident individual to whom the accommodation is made available spends in Canada during the period beginning on the earliest of
      • (i) the first day on which overnight lodging included in the tour package is made available to the individual,

      • (ii) the first day on which camping accommodation included in the tour package is made available to the individual, and

      • (iii) the first day any overnight transportation service included in the tour package is rendered to the individual,

      and ending on the latest of

      • (iv) the last day on which overnight lodging is made available to the individual,

      • (v) the last day on which camping accommodation is made available to the individual, and

      • (vi) the last day any such transportation service is rendered to the individual, and

      E
      is the tax paid by the person in respect of the supply of that tour package.
  • (6) [Repealed, 2007, c. 29, s. 47]

  • Marginal note:Multiple supplies of accommodation for the same night

    (7) For the purpose of determining, in accordance with the formula in paragraph (5)(a), the amount of a rebate payable to a consumer of a tour package that includes short-term accommodation or camping accommodation, if a registrant makes a supply to the consumer of a particular tour package that includes short-term accommodation or camping accommodation that is made available to the consumer for any night, any other short-term accommodation or camping accommodation, as the case may be, that is included in another tour package supplied by the registrant to the consumer and made available to the consumer for the same night is deemed to be included in the particular tour package and not in any other tour package.

  • Marginal note:Rebate paid by registrant

    (8) If

    • (a) a registrant makes a supply of a tour package that includes short-term accommodation or camping accommodation to a non-resident recipient who either is an individual or is acquiring the tour package for use in the course of a business of the recipient or for supply in the ordinary course of a business of the recipient of making supplies of tour packages,

    • (b) the registrant pays to, or credits in favour of, the recipient an amount on account of a rebate under subsection (2) or (3) to which the recipient would be entitled in respect of the accommodation if the recipient had paid the tax in respect of the supply and had satisfied the conditions of section 252.2,

    • (c) the amount paid or credited is equal to the amount that would be determined in respect of the supply under paragraph (5)(b), and

    • (d) in the case of a rebate under subsection (2),

      • (i) payment of the consideration for the supply is made at a place outside Canada at which the registrant, or an agent of the registrant, is conducting business, or

      • (ii) if the supply of the tour package includes the short-term accommodation or camping accommodation and also includes other property or services (other than meals or property or services that are provided or rendered by the person who provides the accommodation and in connection with it), a deposit of at least 20% of the total consideration for the tour package is paid

        • (A) by the recipient to the registrant at least 14 days before the first day on which any short-term accommodation, or camping accommodation, included in the tour package is made available under the agreement for the supply of the tour package, and

        • (B) by means of a credit card or charge card issued by, or a cheque, draft or other bill of exchange drawn on an account outside Canada with, a non-resident institution that is a bank, cooperative credit society, trust company or similar institution,

    the registrant may claim a deduction under subsection 234(2) in respect of the amount paid or credited, and the recipient is not entitled to any rebate or to any refund or remission of tax in respect of the accommodation.

  • Marginal note:Deposit paid by credit card

    (9) For the purposes of subsection (8), where the payment of a deposit in respect of a supply is effected by the crediting of an account of the supplier by the issuer of a credit card or charge card of the recipient, the deposit shall be deemed not to have been paid before the account is so credited.

  • Marginal note:Filing of information

    (10) If, in accordance with subsection (8), a registrant

    • (a) pays to, or credits in favour of, a person an amount on account of a rebate, and

    • (b) in determining the registrant’s net tax for a reporting period, claims a deduction under subsection 234(2) in respect of the amount paid or credited,

    the registrant shall file with the Minister prescribed information in respect of the amount in prescribed form and in prescribed manner on or before the day on or before which the registrant’s return under Division V for the reporting period in which the amount is deducted is required to be filed.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1993, c. 27, s. 107;
  • 1997, c. 10, s. 59;
  • 2000, c. 30, s. 68;
  • 2007, c. 18, s. 34(F), c. 29, s. 47.
 
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