Marginal note:Regulations

21.34 The Governor in Council may make regulations

• (a) respecting the method for determining the reasonable amount charged for a taxable service for the purposes of section 21.25; and

• (b) generally for carrying out the purposes and provisions of this Part.

Marginal note:Definitions

• 22. (1) In this Part,

  “duty paid value”

  « valeur à l’acquitté »

  “duty paid value” means the value of the article as it would be determined for the purpose of calculating an ad valorem duty on the importation of that article into Canada under the laws relating to the customs and the Customs Tariff whether that article is in fact subject to ad valorem or other duty or not, plus the amount of the customs duties, if any, payable thereon;

  “licensed wholesaler”

  « marchand en gros titulaire de licence »

  “licensed wholesaler” has the meaning assigned to that expression by section 42;

  “sale price”

  « prix de vente »

  “sale price”, for the purpose of determining the excise tax payable under this Part, means the aggregate of

  • (a) the amount charged as price before any amount payable in respect of any other tax under this Act is added thereto,

  • (b) any amount that the purchaser is liable to pay to the vendor by reason of or in respect of the sale in addition to the amount charged as price, whether payable at the same or any other time, including, without limiting the generality of the foregoing, any amount charged for, or to make provision for, advertising, financing, servicing, warranty, commission or any other matter, and

  • (c) the amount of excise duties payable under the Excise Act whether the goods are sold in bond or not.

• Marginal note:Calculation of sale price and duty paid value

  (2) For the purpose of determining the excise tax payable under this Part

  • (a) in calculating the sale price of goods manufactured or produced in Canada, there shall be included the amount charged as price for or in respect of the wrapper, package, box, bottle or other container in which the goods are contained; and

  • (b) in calculating the duty paid value of imported goods that, when imported, are wrapped, packaged, put up in boxes or bottles or otherwise prepared for sale, there shall be added to the value of the goods as determined in the manner prescribed in this Part the value, similarly determined, of the wrapper, package, box, bottle or other container in which the goods are contained.