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

Act current to 2013-05-20 and last amended on 2013-04-01. Previous Versions

Division IV.1

Tax on Property and Services Brought Into a Participating Province

Marginal note:Definitions

220.01 The following definitions apply in this Division.

“provincial authority”

« autorité provinciale »

“provincial authority” means any department or agency of a province that is empowered under the laws of that province to collect, at the time when a specified motor vehicle is registered in the province, any specified provincial tax imposed in respect of the specified motor vehicle.

“specified provincial tax”

« taxe provinciale déterminée »

“specified provincial tax” means

  • (a) in the case of a vehicle registered in the province of Nova Scotia, the tax imposed under Part IIA of the Revenue Act, S.N.S. 1995-96, c. 17, as amended from time to time;

  • (b) in the case of a vehicle registered in the province of New Brunswick, the tax imposed under Part V of the Harmonized Sales Tax Act, S.N.B. 1997, c. H-1.01, as amended from time to time;

  • (c) in the case of a vehicle registered in the province of Newfoundland and Labrador, the tax imposed under the Retail Sales Tax Act, R.S.N.L. 1990, c. R-15, as amended from time to time; and

  • (d) in the case of a vehicle registered in any other participating province, a prescribed tax.

“specified value”

« valeur déterminée »

“specified value”, in respect of a specified motor vehicle that a person is required to register under the laws of a participating province relating to the registration of motor vehicles, means the value that would be attributed to the specified motor vehicle by the provincial authority for that province for the purpose of calculating the specified provincial tax payable if, at the time of registration, that tax were payable in respect of the specified motor vehicle.

“tangible personal property”

« bien meuble corporel »

“tangible personal property” includes a mobile home that is not affixed to land and a floating home.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1997, c. 10, s. 204;
  • 2007, c. 18, s. 21;
  • 2009, c. 32, s. 15.
Previous Version
Marginal note:Carriers

220.02 Where a particular person brings property into a province on behalf of another person, for the purposes of this Division, the other person and not the particular person is deemed to have brought the property into the province.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1997, c. 10, s. 204.