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

Marginal note:Adjustments

• 340.1 (1) Where a person remits tax under subsection 337(6) or 340(2) calculated on the consideration or a part thereof for a taxable supply and that consideration or part thereof is subsequently reduced, to the extent that the person did not claim, and is not, but for this section, entitled to claim, an input tax credit or a rebate in respect of the portion of the tax that was calculated on the amount by which the consideration or part thereof was reduced, that portion shall be deemed, for the purposes of determining a rebate under section 261, to be an amount that was not payable or remittable by the person.

• Marginal note:Application

  (2) Subsection (1) does not apply in circumstances in which section 161 or 176 applies.

Marginal note:Services before 1991

• 341. (1) No tax is payable in respect of any consideration that is paid or becomes due before May 1991 for a supply of a service (other than a freight transportation service or a service that is the transportation of an individual) to a person if all or substantially all of the service was performed before 1991.

• Marginal note:Idem

  (2) Where all or substantially all of a service (other than a freight transportation service or a service that is the transportation of an individual) that is supplied to a person is not performed before 1991, no tax is payable in respect of any consideration for the supply that is paid or becomes due before May 1991 to the extent that that consideration relates to any part of the service that was performed before 1991.

• Marginal note:Payments before 1991

  (3) Subject to subsection 337(2), where any consideration for a taxable supply of a service (other than a freight transportation service or a service that is the transportation of an individual) is paid after August 1990 and before 1991 without having become due 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:Memberships and admissions

  (4) For the purposes of this Division, a supply of a membership in a club, an organization or an association and a supply of an admission in respect of a place of amusement, a seminar, an activity or an event shall be deemed to be supplies of a service, but a supply of a right to acquire a membership in a club, an organization or an association shall be deemed to be a supply of property.

• Marginal note:Combined supply

  (5) For the purposes of subsection 168(8), where

  • (a) any combination of service, personal property or real property (each of which is in this subsection referred to as an “element”) is supplied,

  • (b) the consideration for each element is not separately identified, and

  • (c) no tax would be payable in respect of an element that is property the ownership or possession of which is transferred to the recipient before 1991 if that element were supplied separately,

  the element mentioned in paragraph (c) shall be deemed to have been supplied separately from all of the other elements.

• Marginal note:Application

  (6) This section does not apply to a supply in respect of which section 338 applies.