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

Act current to 2017-11-06 and last amended on 2017-07-01. Previous Versions

Marginal note:Freight transportation services
  •  (1) Where one or more carriers make a supply of freight transportation services in respect of a continuous freight movement of tangible personal property and, before 1991, the shipper of the property transferred possession of the property to the first carrier engaged in the continuous freight movement, no tax is payable in respect of any consideration for the supply that is paid or becomes due before May 1991.

  • Marginal note:Freight transportation services after 1990

    (2) Where

    • (a) one or more carriers make a supply in Canada of freight transportation services in respect of a continuous freight movement of tangible personal property,

    • (b) the shipper of the property does not transfer possession of the property before 1991 to the first carrier engaged in the continuous freight movement, and

    • (c) consideration for the supply is paid or becomes due after August 1990 and before 1991,

    that consideration shall be deemed to have become due on January 1, 1991 and not to have been paid before 1991.

  • Marginal note:Interpretation

    (3) For the purposes of this section, “carrier”, “continuous freight movement”, “freight transportation service” and “shipper” have the same meanings as in Part VII of Schedule VI.

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

Meaning of funeral services

  •  (1) In this section, funeral services includes the provision of a coffin, a headstone or any other property relating to the funeral, burial or cremation of an individual that is provided under an arrangement for the provision of funeral services.

  • Marginal note:Funeral arrangements entered into before September 1990

    (2) Where

    • (a) an arrangement for funeral services in respect of an individual is entered into in writing before September 1990,

    • (b) under the terms of the arrangement, the funds required to pay for the funeral services are held by a trustee who is responsible for acquiring funeral services in respect of the individual, and

    • (c) at the time the arrangement is entered into, it is reasonable to expect that all or a part of those funds will be advanced to the trustee before the individual’s death,

    no tax is payable by the trustee in respect of the supply to the trustee of funeral services under the arrangement.

  • Marginal note:Idem

    (3) Where an arrangement for funeral services in respect of an individual is entered into in writing at any time before September 1990 and, at that time, it is reasonable to expect that all or a part of the consideration for the supply of the funeral services will be paid before the individual’s death, no tax is payable in respect of any supply of funeral services under the arrangement.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12;
  • 1993, c. 27, s. 142.
Marginal note:Lifetime memberships

 Notwithstanding subsections 341(1) to (3), where a supply of a membership is made

  • (a) to an individual for the lifetime of the individual, or

  • (b) to a person other than an individual for the lifetime of an individual designated by the person,

to the extent that the total of all amounts that were paid after August 1990 and before 1991 as or on account of consideration for the supply exceeds 25% of the total consideration for the supply, the consideration shall be deemed to have become due on January 1, 1991 and not to have been paid before 1991.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12.
Marginal note:Transitional credit for small businesses
  •  (1) Where a person (other than a listed financial institution) is, in the particular fiscal quarter that is the first fiscal quarter of the person beginning in 1991, required to be registered under subsection 240(1) and the total of all consideration that in the particular fiscal quarter became due or was paid without having become due for taxable supplies made by the person in the course of a business does not exceed $500,000,

    • (a) where the reporting period of the person is a fiscal quarter or a fiscal month, the person may deduct the specified amount of the person in determining the person’s net tax for the last reporting period of the person ending in the particular fiscal quarter, or for any subsequent reporting period of the person ending in 1991, the return under Division V for which is filed before 1993, and

    • (b) in any other case, the Minister shall pay a rebate to the person equal to the specified amount of the person,

    and, for the purposes of this subsection, where the total of all amounts each of which is the consideration that became due or that was paid without becoming due for a taxable supply made by a person in the course of a business in any three month period beginning in 1990 throughout which the person carried on business did not exceed $500,000, the total of all consideration that became due or that was paid without becoming due for taxable supplies made by the person in the course of the business in the first fiscal quarter of the person beginning in 1991 shall be deemed not to exceed $500,000.

  • Marginal note:Specified amount

    (2) For the purposes of subsection (1), the specified amount of a particular person is an amount equal to the lesser of

    • (a) the total of $300 and the lesser of

      • (i) $700, and

      • (ii) 2% of the total consideration that became due, or that was paid without becoming due, for taxable supplies made by the particular person in any fiscal quarter of the person beginning after 1989 and before April 1991 in excess of $15,000, and

    • (b) the amount by which $1,000 exceeds the total of all amounts each of which is an amount that was by reason of this section deducted by, or rebated to, a person who was associated with the particular person at the end of the first fiscal quarter of the particular person beginning after 1990.

  • Marginal note:Application for rebate

    (3) A rebate shall not be paid under paragraph (1)(b) to a person unless the person files an application for the rebate on or before the day on or before which the person is required under Division V to file a return for the first fiscal year of the person beginning after 1990.

  • Marginal note:Application of provisions

    (4) Sections 262 to 264 apply in respect of rebates paid or payable under this section as though they were paid or payable under Division VI.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12;
  • 1993, c. 27, s. 143.
Marginal note:Transitional credit for taxi businesses
  •  (1) Where a small supplier carrying on a taxi business is registered under Subdivision d of Division V before April 1991, the supplier may, in determining the net tax for

    • (a) where the reporting period of the supplier is a fiscal quarter or a fiscal month, each reporting period of the supplier that ends in 1991 on or after the last day of the first fiscal quarter of the supplier beginning in that year, and

    • (b) in any other case, the first reporting period of the supplier beginning after 1990,

    deduct the specified amount of the supplier for that reporting period, where that net tax would be a positive amount if it were determined without reference to this subsection and the return under Division V for that period is filed before 1993.

  • Marginal note:Specified amount

    (2) For the purposes of subsection (1), the specified amount of a supplier for a reporting period of the supplier is an amount equal to the lesser of

    • (a) the positive amount, if any, that would be the net tax for the period if that amount were determined without reference to that subsection, and

    • (b) the amount determined by the formula

      A - B

      where

      A
      is $300, and
      B
      is the total of all amounts each of which is an amount that, because of that subsection, was deducted in determining the net tax for a preceding reporting period of the supplier.
  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1993, c. 27, s. 144.

DIVISION XTransitional Provisions for Participating Provinces

SUBDIVISION AInterpretation

Marginal note:Definitions

 The definitions in this section apply in this Division.

announcement date

date de publication

announcement date for a participating province means

  • (a) October 23, 1996 in the case of Nova Scotia, New Brunswick or Newfoundland; and

  • (b) February 10, 1997 in the case of the Nova Scotia offshore area or the Newfoundland offshore area. (date de publication)

implementation date

date de mise en oeuvre

implementation date for a participating province means April 1, 1997 in the case of Nova Scotia, New Brunswick, Newfoundland, the Nova Scotia offshore area or the Newfoundland offshore area. (date de mise en oeuvre)

retail sales tax

taxe de vente au détail

retail sales tax means a general retail sales tax imposed under an Act of the legislature of a province at a percentage rate on all goods other than those specifically enumerated in that Act. (taxe de vente au détail)

specified pre-implementation date

date de mise en oeuvre anticipée

specified pre-implementation date for a participating province means

  • (a) February 1, 1997 in the case of Nova Scotia, New Brunswick or Newfoundland; and

  • (b) February 10, 1997 in the case of the Nova Scotia offshore area or the Newfoundland offshore area. (date de mise en oeuvre anticipée)

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1997, c. 10, s. 241;
  • 2000, c. 30, s. 100.
 
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