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

Act current to 2017-07-03 and last amended on 2017-07-01. Previous Versions

Marginal note:Failure to file by electronic transmission

 In addition to any other penalty under this Part, every person that fails to file a return under Division V for a reporting period as required by subsection 278.1(2.1) is liable to a penalty equal to an amount determined in prescribed manner.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 2009, c. 32, s. 39.
Marginal note:Minimum interest and penalty

 If at any time a person pays or remits all tax, net tax, instalments and amounts under section 264 payable by the person under this Part for a reporting period of the person and, immediately before that time, the total, for the reporting period, of all interest payable by the person under section 280 and penalties payable under section 280.1 is not more than $25, the Minister may cancel the total of the penalties and interest.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 2006, c. 4, s. 147.
Marginal note:Dishonoured instruments

 For the purposes of this Part and section 155.1 of the Financial Administration Act, any charge that becomes payable at any time by a person under that Act in respect of an instrument tendered in payment or settlement of an amount that is payable or remittable under this Part is deemed to be an amount that becomes payable by the person at that time under this Part. In addition, Part II of the Interest and Administrative Charges Regulations does not apply to the charge and any debt under subsection 155.1(3) of that Act in respect of the charge is deemed to be extinguished at the time the total of the amount and any applicable interest under this Part is paid.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 2006, c. 4, s. 147.
Marginal note:Extension for returns
  •  (1) The Minister may at any time extend in writing the time for filing a return, or providing information, under this Part.

  • Marginal note:Effect of extension

    (2) If the Minister extends the time within which a return of a person is to be filed or information is to be provided by a person,

    • (a) the return shall be filed, or information shall be provided, within the time as so extended;

    • (b) any tax or net tax payable that the person is required to report in the return shall be paid or remitted within the time so extended;

    • (c) any interest payable under section 280 on any tax or net tax payable that the person is required to report in the return shall be calculated as though the tax or net tax were required to be paid on or before the day on which the extended time expires; and

    • (d) any penalty payable under section 280.1 in respect of the return shall be calculated as though the return were required to be filed on or before the day on which the extended time expires.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12;
  • 2006, c. 4, s. 148;
  • 2010, c. 12, s. 77.
Marginal note:Waiving or cancelling interest
  •  (1) The Minister may, on or before the day that is 10 calendar years after the end of a reporting period of a person, or on application by the person on or before that day, waive or cancel interest payable by the person under section 280 on an amount that is required to be remitted or paid by the person under this Part in respect of the reporting period.

  • Marginal note:Waiving or cancelling penalties

    (2) The Minister may, on or before the day that is 10 calendar years after the end of a reporting period of a person, or on application by the person on or before that day, waive or cancel all or any portion of any

    • (a) penalty that became payable by the person under section 280 before April 1, 2007, in respect of the reporting period; and

    • (b) penalty payable by the person under section 280.1, 280.11 or 284.01 in respect of a return for the reporting period.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1993, c. 27, s. 127;
  • 2006, c. 4, s. 149;
  • 2007, c. 18, s. 46;
  • 2009, c. 32, s. 40.
Marginal note:Demand for return

 The Minister may, on demand sent by the Minister, require any person to file, within any reasonable time stipulated in the demand, a return under this Part for any period or transaction designated in the demand.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12;
  • 2012, c. 19, s. 24.
Marginal note:Failure to answer demand

 Every person who fails to file a return when required pursuant to a demand issued under section 282 is liable to a penalty equal to $250.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12;
  • 2006, c. 4, s. 150.
Marginal note:Failure to provide information

 Every person who fails to provide any information or document when and as required under this Part or under a regulation made under this Part is, except where the Minister waives the penalty, liable to a penalty of $100 for every failure unless, in the case of information required in respect of another person, a reasonable effort was made by the person to obtain the information.

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

 Every person that fails to report an amount prescribed by regulation, or to provide information prescribed by regulation, as and when required in a return prescribed by regulation, or that misstates such an amount or such information in such a return, is liable to pay a penalty, in addition to any other penalty under this Part, equal to an amount determined in prescribed manner for each such failure or misstatement by the person.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 2009, c. 32, s. 41.
Marginal note:Failure to report actual amounts
  •  (1) In addition to any other penalty under this Part, every reporting institution that fails to report an actual amount (other than an actual amount for which the reporting institution is allowed to provide a reasonable estimate pursuant to subsection 273.2(5)) when and as required in an information return required to be filed under subsection 273.2(3), or that misstates such an actual amount in the information return, and that does not exercise due diligence in attempting to report the actual amount is liable to a penalty, for each such failure or misstatement, equal to the lesser of $1,000 and 1% of the absolute value of the difference between the actual amount and

    • (a) if the reporting institution failed to report the actual amount when and as required, zero; or

    • (b) if the reporting institution misstated the actual amount, the amount reported by the reporting institution in the information return.

  • Marginal note:Failure to provide reasonable estimates

    (2) In addition to any other penalty under this Part, every reporting institution that fails to provide a reasonable estimate for an amount that is not an actual amount, or for an actual amount for which the reporting institution is allowed to provide a reasonable estimate pursuant to subsection 273.2(5), when and as required in an information return required to be filed under subsection 273.2(3) for a fiscal year and that does not exercise due diligence in attempting to report such a reasonable estimate is liable to a penalty, for each such failure, equal to the lesser of $1,000 and 1% of the total of

    • (a) all amounts, each of which is an amount that became collectible by the reporting institution, or that was collected by the reporting institution, as or on account of tax under Division II in a reporting period in the fiscal year; and

    • (b) all amounts, each of which is an amount that the reporting institution claimed as an input tax credit in a return under Division V filed by the reporting institution for a reporting period in the fiscal year.

  • Marginal note:Waiving or cancelling penalties

    (3) The Minister may waive or cancel all or any portion of a penalty payable under this section.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 2010, c. 12, s. 78.
Marginal note:False statements or omissions

 Every person who knowingly, or under circumstances amounting to gross negligence, makes or participates in, assents to or acquiesces in the making of a false statement or omission in a return, application, form, certificate, statement, invoice or answer (each of which is in this section referred to as a “return”) made in respect of a reporting period or transaction is liable to a penalty of the greater of $250 and 25% of the total of

  • (a) if the false statement or omission is relevant to the determination of the net tax of the person for a reporting period, the amount determined by the formula

    A - B

    where

    A
    is the net tax of the person for the period, and
    B
    is the amount that would be the net tax of the person for the period if the net tax were determined on the basis of the information provided in the return,
  • (b) if the false statement or omission is relevant to the determination of an amount of tax payable by the person, the amount, if any, by which

    • (i) that tax payable

    exceeds

    • (ii) the amount that would be the tax payable by the person if the tax were determined on the basis of the information provided in the return, and

  • (c) if the false statement or omission is relevant to the determination of a rebate under this Part, the amount, if any, by which

    • (i) the amount that would be the rebate payable to the person if the rebate were determined on the basis of the information provided in the return

    exceeds

    • (ii) the amount of the rebate payable to the person.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12;
  • 2000, c. 30, s. 84.
 
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