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:Definitions
  •  (1) The definitions in this subsection apply in this section.

    fuel

    combustible

    fuel means gasoline, diesel fuel and aviation fuel. (combustible)

    temperature compensated method

    méthode fondée sur la compensation de la température

    temperature compensated method means the method involving the measurement of the volume of fuel in litres that are corrected to the reference temperature of 15 degrees Celsius in accordance with the requirements imposed by or under the Weights and Measures Act. (méthode fondée sur la compensation de la température)

    uncompensated method

    méthode traditionnelle

    uncompensated method means the method involving the measurement of the volume of fuel in litres that are not corrected to a reference temperature. (méthode traditionnelle)

  • Marginal note:Measurement of fuel volume

    (2) For the purposes of determining the tax imposed under subsection 23(1) in respect of fuel, the volume of the fuel shall be measured in accordance with

    • (a) the temperature compensated method, where that method is used by the manufacturer or producer of the fuel for the purpose of establishing the amount of fuel delivered and charged to the purchaser, or by the importer of the fuel to establish the amount of fuel imported; or

    • (b) the uncompensated method, where that method is used by the manufacturer or producer of the fuel for the purpose of establishing the amount of fuel delivered and charged to the purchaser, or by the importer of the fuel to establish the amount of fuel imported.

  • Marginal note:Measurement of fuel volume — licensed wholesalers

    (3) For the purposes of determining the tax imposed under subsection 23(4) in respect of fuel sold by a licensed wholesaler, the volume of the fuel shall be measured in accordance with

    • (a) the temperature compensated method, where that method is used by the licensed wholesaler for the purpose of establishing the amount of fuel delivered and charged to the purchaser; or

    • (b) the uncompensated method, where that method is used by the licensed wholesaler for the purpose of establishing the amount of fuel delivered and charged to the purchaser.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1997, c. 26, s. 87.

 [Repealed, 2002, c. 22, s. 368]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1993, c. 25, s. 56;
  • 1994, c. 29, s. 5;
  • 2001, c. 16, s. 18;
  • 2002, c. 22, s. 368.

 [Repealed, 2002, c. 22, s. 368]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 2001, c. 16, s. 18;
  • 2002, c. 22, ss. 368, 414, 429(F));
  • 2003, c. 15, s. 55.

 [Repealed, 2002, c. 22, s. 368]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 2001, c. 16, s. 18;
  • 2002, c. 22, ss. 368, 415;
  • 2003, c. 15, s. 56.

 [Repealed, 2002, c. 22, s. 368]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 2001, c. 16, s. 18;
  • 2002, c. 22, ss. 368, 416;
  • 2003, c. 15, s. 57.

 [Repealed, 2001, c. 16, s. 18]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1993, c. 25, s. 56;
  • 1994, c. 29, s. 5;
  • 2001, c. 16, s. 18.

 [Repealed, 2001, c. 16, s. 19]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1994, c. 29, s. 5;
  • 1997, c. 26, s. 59;
  • 2000, c. 30, s. 3;
  • 2001, c. 16, s. 19.

 [Repealed, 2001, c. 16, s. 20]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1997, c. 26, s. 60;
  • 2001, c. 16, s. 20.

 [Repealed, 2002, c. 22, s. 368]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1993, c. 25, s. 56;
  • 2001, c. 16, s. 21;
  • 2002, c. 22, s. 368.

 [Repealed, 2002, c. 22, s. 417]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1994, c. 29, s. 6;
  • 1997, c. 26, s. 61;
  • 2000, c. 30, s. 4;
  • 2001, c. 16, s. 22;
  • 2002, c. 22, s. 417.

  • 23.32 [Repealed, 2002, c. 22, s. 417]

    • NOTE: Application provisions are not included in the consolidated text;
    • see relevant amending Acts. 1994, c. 29, s. 6;
    • 1997, c. 26, s. 62;
    • 2000, c. 30, s. 5;
    • 2001, c. 16, s. 23;
    • 2002, c. 22, s. 417.

 [Repealed, 2001, c. 16, s. 24]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1994, c. 29, s. 6;
  • 1995, c. 36, s. 2;
  • 1997, c. 26, s. 63;
  • 2001, c. 16, s. 24.

  • 23.34 [Repealed, 2001, c. 16, s. 24]

    • NOTE: Application provisions are not included in the consolidated text;
    • see relevant amending Acts. 1994, c. 29, s. 6;
    • 1995, c. 36, s. 3;
    • 1997, c. 26, s. 64;
    • 2000, c. 30, ss. 6, 140;
    • 2001, c. 16, s. 24.
  • 23.341 [Repealed, 2001, c. 16, s. 24]

    • NOTE: Application provisions are not included in the consolidated text;
    • see relevant amending Acts. 1995, c. 36, s. 4;
    • 1997, c. 26, s. 65;
    • 1998, c. 21, s. 80;
    • 2000, c. 30, s. 7;
    • 2001, c. 16, s. 24.

 [Repealed, 2002, c. 22, s. 417]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1994, c. 29, s. 6;
  • 2000, c. 30, s. 8;
  • 2001, c. 16, s. 25;
  • 2002, c. 22, s. 417.

 [Repealed, 2001, c. 16, s. 26]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1994, c. 29, s. 6;
  • 1997, c. 26, s. 66;
  • 2000, c. 30, s. 140;
  • 2001, c. 16, s. 26.

 [Repealed, 2007, c. 35, s. 8]

 [Repealed, 2007, c. 35, s. 8]

Marginal note:Security that true returns rendered

 For the purposes of this Part, the Minister may require every manufacturer or producer to give security that they will render true returns of their sales as required by section 78 or by any regulations made under it and pay any tax imposed by this Act on the sales. The security shall be in an amount of not more than two hundred and fifty thousand dollars and not less than one thousand dollars and shall be by bond of a guarantee company authorized to do business in Canada, acceptable to the Government of Canada, or by deposit of Government of Canada bonds.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. E-15, s. 24;
  • 2002, c. 22, s. 369.

PART IV[Repealed, 2002, c. 22, s. 370]

 [Repealed, 2002, c. 22, s. 370]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. E-15, s. 25;
  • 2002, c. 22, s. 370.

 [Repealed, 1990, c. 45, s. 6]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. E-15, s. 26;
  • R.S., 1985, c. 1 (2nd Supp.), s. 188;
  • 1990, c. 45, s. 6.

 [Repealed, 2002, c. 22, s. 370]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. E-15, s. 27;
  • R.S., 1985, c. 7 (2nd Supp.), s. 11, c. 42 (2nd Supp.), s. 3;
  • 1990, c. 45, s. 7;
  • 2002, c. 22, s. 370.

 [Repealed, 2002, c. 22, s. 370]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. E-15, s. 28;
  • R.S., 1985, c. 1 (2nd Supp.), s. 189;
  • 2002, c. 22, s. 370.
 
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