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

Regulations

Marginal note:Regulations
  •  (1) The Minister of Finance or the Minister of National Revenue, as the case may be, may make such regulations as he deems necessary or advisable for carrying out the provisions of this Act.

  • Marginal note:Delegation of powers

    (2) The Minister may authorize a designated officer or agent, or officer or agent of a designated class of officers or agents, to exercise powers or perform duties of the Minister, including judicial or quasi-judicial powers or duties, under this Act.

  • (3) [Repealed, 1990, c. 45, s. 9]

  • Marginal note:Regulations prescribing rate of interest

    (3.1) The Governor in Council may, on the recommendation of the Minister of Finance, make regulations prescribing a rate of interest or rules for determining a rate of interest for the purposes of this Act.

  • Marginal note:Regulations

    (3.2) The Governor in Council may make regulations

    • (a) designating certain classes of goods as ships’ stores for use on board a conveyance of a prescribed class, including a class based on

      • (i) the physical attributes, functions or legal descriptions of conveyances,

      • (ii) areas within which conveyances voyage,

      • (iii) requirements, or limitations, related to voyages of conveyances, or

      • (iv) any combination of the bases mentioned in subparagraphs (i) to (iii); and

    • (b) limiting the quantity of goods referred to in paragraph (a) that may be used as described in that paragraph during any prescribed period or periods.

  • Marginal note:Regulations respecting reasonable price

    (3.3) The Governor in Council may make regulations respecting the method for determining the reasonable sale price or reasonable price, as the case may be, for any goods for the purposes of subsections 23(10) and 49(2.1), subparagraphs 50(7)(c)(ii) and (d)(ii), subsection 50(8) and sections 52 and 58.

  • Marginal note:Effect

    (3.4) A regulation made under this Act has effect from the day on which it is published in the Canada Gazette or at any later time that may be specified in the regulation, unless it provides otherwise and

    • (a) has a relieving effect only;

    • (b) corrects an ambiguous or deficient enactment that was not in accordance with the objects of this Act;

    • (c) is consequential on an amendment to this Act that is applicable before the day on which the regulation is published in the Canada Gazette; or

    • (d) gives effect to a budgetary or other public announcement, in which case the regulation shall not, unless paragraph (a), (b) or (c) applies, have effect before the day on which the announcement was made.

  • Marginal note:Enforcement

    (4) The regulations shall be enforced in the same manner as any provision of this Act.

  • Marginal note:Oaths and declarations

    (5) Any person designated by the Minister may receive or administer any oath or declaration required by this Act, or by any regulation made under this Act, and every person so designated has, with respect to any such oath or declaration, has all the powers of a commissioner for taking affidavits.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. E-15, s. 59;
  • R.S., 1985, c. 15 (1st Supp.), s. 23, c. 7 (2nd Supp.), s. 21, c. 12 (4th Supp.), s. 21;
  • 1990, c. 45, s. 9;
  • 1993, c. 25, s. 58, c. 27, s. 1;
  • 2002, c. 22, s. 427;
  • 2003, c. 15, s. 96;
  • 2005, c. 38, s. 100.

Stamps

Marginal note:Preparation and use of stamps

 The Minister may direct the preparation and use of stamps for the purposes of this Act.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., c. E-13, s. 36.
Marginal note:Cancellation

 In any case in which an adhesive stamp is required to be cancelled, and no other method of cancellation is prescribed, the stamp shall be deemed to be cancelled if lines or marks are drawn across or impressed thereon so as effectually to render the stamp incapable of being used for any other instrument.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., c. E-13, s. 37.
Marginal note:Liability

 Every person who, being required by or pursuant to this Act to affix or cancel stamps, fails to do so as required is liable to Her Majesty for the amount of stamps he should have affixed or cancelled and that amount is recoverable in the Federal Court, or in any other court of competent jurisdiction as a debt due to Her Majesty.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., c. E-13, s. 38;
  • R.S., c. 10(2nd Supp.), s. 64.
Marginal note:Appointment of stamp vendors
  •  (1) The Minister may appoint postmasters or other officers of the Crown to sell stamps prepared for the purposes of this Act and he may authorize other persons to be vendors who may purchase stamps so prepared for resale.

  • Marginal note:Reduced price

    (2) The Governor in Council may by regulation fix a reduced price at which stamps prepared for the purposes of this Act may be sold to persons authorized by the Minister to be vendors under subsection (1).

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., c. E-13, s. 39.

Licences

Marginal note:Application for licence
  •  (1) Every person who is required under Part III to pay taxes shall, from time to time as required under the regulations, apply for a licence in respect of that Part.

  • Marginal note:Granting of licence and exemption

    (2) The Minister may grant a licence to any person applying therefor under subsection (1) and may, by regulation, exempt any person or class of persons from obtaining a licence under this section in respect of a specified Part, and any person who is a member of a class of small manufacturer or producer the members of which are exempted, pursuant to subsection 54(2), from payment of consumption or sales tax on goods manufactured or produced by them shall, whether or not he is a person or member of a class of persons exempted from obtaining a licence under this section, be exempt from payment of excise tax on goods manufactured or produced by him.

  • Marginal note:Cancellation of licences

    (3) The Minister may cancel a licence issued under this section if, in his opinion, it is no longer required for the purposes of this Act.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. E-15, s. 64;
  • R.S., 1985, c. 12 (4th Supp.), s. 22;
  • 2002, c. 22, s. 374.
Marginal note:Offence and punishment

 Every person who fails to apply for a licence as required by this Act is guilty of an offence and liable to a fine not exceeding one thousand dollars.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., c. E-13, s. 41.

Exported Goods

Marginal note:Exemption on exported goods

 The tax imposed under this Act is not payable if evidence satisfactory to the Minister is produced to establish

  • (a) that the goods in respect of which it is imposed have been exported from Canada by the manufacturer, producer or licensed wholesaler by whom the tax would otherwise be payable in accordance with any regulations made under this Act that are applicable to the goods; or

  • (b) that the goods in respect of which it is imposed have been sold by the operator of a duty free shop and have been exported from Canada by the purchaser of the goods, in accordance with the regulations made under the Customs Act.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. E-15, s. 66;
  • R.S., 1985, c. 1 (2nd Supp.), s. 194, c. 7 (2nd Supp.), s. 22;
  • 1993, c. 25, s. 59;
  • 1995, c. 46, s. 2;
  • 2000, c. 30, s. 11;
  • 2002, c. 22, s. 375.

 [Repealed, 2002, c. 22, s. 375]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1993, c. 25, s. 59;
  • 2002, c. 22, s. 375.

Liability of the Crown

Marginal note:Taxes on goods imported by Crown

 The tax imposed under Part III is applicable

  • (a) to goods imported by Her Majesty in right of Canada; and

  • (b) to goods imported by Her Majesty in right of a province.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. E-15, s. 67;
  • 2002, c. 22, s. 376.
 
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