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

Marginal note:Returns and payment

• 220.09 (1) Where tax under this Division becomes payable by a person,

  • (a) where the person is a registrant, the person shall, on or before the day on or before which the person’s return under section 238 for the reporting period in which the tax became payable is required to be filed, pay the tax to the Receiver General and report the tax in that return; and

  • (b) in any other case, the person shall, on or before the last day of the month following the calendar month in which the tax became payable, pay the tax to the Receiver General and file with the Minister in prescribed manner a return in respect of the tax in prescribed form containing prescribed information.

• Marginal note:Exception

  (2) Despite subsection (1), if the tax under section 220.05, 220.06 or 220.07 is payable to Her Majesty in right of Canada by a person in respect of a specified motor vehicle that the person is required to register under the laws of a participating province relating to the registration of motor vehicles, the person shall pay the tax to the provincial authority in its capacity as agent of Her Majesty in right of Canada at the earlier of the time at which the person registers the vehicle and the time at or before which the person is required to register it, and

  • (a) if the person is a registrant, the person is not required to report the tax in a return; and

  • (b) if the person is not a registrant, the person is not required to file a return in respect of the tax.

• Marginal note:Deduction for prescribed amount

  (3) Where tax under this Division becomes payable by a person and all or any portion of that tax is an amount that is prescribed for the purpose of subsection 234(3), that amount shall be deducted from the tax payable in determining the amount required under subsection (1) to be paid.

• Marginal note:No return required

  (4) Where the amount that a person is required to pay to the Receiver General under subsection (1) is nil, the person is not required to file a return under this Division.

Marginal note:Collection of tax

• 221. (1) Every person who makes a taxable supply shall, as agent of Her Majesty in right of Canada, collect the tax under Division II payable by the recipient in respect of the supply.

• Marginal note:Exception

  (2) A supplier (other than a prescribed supplier) who makes a taxable supply of real property by way of sale is not required to collect tax under Division II payable by the recipient in respect of the supply where

  • (a) the supplier is a non-resident person or is resident in Canada by reason only of subsection 132(2);

  • (b) the recipient is registered under Subdivision d and, in the case of a recipient who is an individual, the property is neither a residential complex nor supplied as a cemetery plot or place of burial, entombment or deposit of human remains or ashes;

  • (b.1) the supplier and the recipient have made an election under section 2 of Part I of Schedule V in respect of the supply; or

  • (c) the recipient is a prescribed recipient.

• Marginal note:Idem

  (3) Where a carrier who makes a particular taxable supply of a service of transporting tangible personal property

  • (a) is provided with a declaration referred to in section 7 of Part VII of Schedule VI by the shipper, and

  • (b) at or before the time the tax in respect of the particular supply becomes payable the carrier did not know and could not reasonably be expected to know that

    • (i) the property was not being shipped for export,

    • (ii) the transportation by the carrier was not part of a continuous outbound freight movement in respect of the property, and

    • (iii) there was or was to be any diversion of the property to a final destination in Canada,

  the carrier is not required to collect tax in respect of the particular supply or any supply that is incidental to the particular supply.

• (3.1) [Repealed, 2001, c. 15, s. 9]

• Marginal note:Definitions

  (4) In subsection (3), “continuous outbound freight movement” and “shipper” have the same meanings as in Part VII of Schedule VI.