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

Act current to 2017-11-20 and last amended on 2017-07-01. Previous Versions

Marginal note:Notice of assessment
  •  (1) After completing an assessment, otherwise than pursuant to subsection 81.15(4) or 81.38(1), the Minister shall send to the person assessed a notice of assessment in the prescribed form setting out

    • (a) the date of the assessment;

    • (b) the matter covered by the assessment;

    • (c) the amount owing or overpayment, if any, by the person assessed;

    • (d) a brief explanation of the assessment; and

    • (e) the period within which an objection to the assessment may be made under section 81.15.

  • Marginal note:Tax payable

    (2) Where an assessment establishes that any tax, penalty, interest or other sum payable under this Act remains unpaid by the person assessed, the notice of assessment shall set out separately the taxes, penalties, interest and other sums payable and the aggregate thereof.

  • Marginal note:Refund payable

    (3) Where an assessment establishes that an amount is payable pursuant to any of sections 68 to 68.29 to the person assessed, the notice of assessment shall set out the aggregate of the amounts payable.

  • Marginal note:Credit allowable

    (4) Where an assessment establishes that a credit is allowable pursuant to section 81.1 to the person assessed, the notice of assessment shall set out the aggregate of the credits allowable.

  • Marginal note:No tax, refund or credit

    (5) Where an assessment establishes that

    • (a) no tax, penalty, interest or other sum payable under this Act remains unpaid by the person assessed,

    • (b) no amount is payable pursuant to any of sections 68 to 68.29 to the person assessed, or

    • (c) no credit is allowable pursuant to section 81.1 to the person assessed,

    in respect of the matter covered by the assessment, the notice of assessment shall contain a statement to that effect.

  • Marginal note:Amounts not considered

    (6) For the purposes of determining the sums, amounts and credits referred to in subsections (2) to (5), where the assessment is a variation of an assessment, or a reassessment, no amount paid by the person assessed or the Minister on account of the amount owing or overpayment as set out in the notice of the original assessment or any subsequent assessment related thereto, and no amount deemed by subsection 81.14(2) to have been paid, shall be taken into consideration.

  • Marginal note:Definitions

    (7) For the purposes of this section and section 81.14,

    amount owing

    montant dû

    amount owing, in respect of a person assessed, means

    • (a) where the assessment is an original assessment, the amount by which

      • (i) the aggregate of all taxes, penalties, interest and other sums remaining unpaid by that person, as set out in the notice of assessment pursuant to subsection (2),

      exceeds

      • (ii) the aggregate of

        • (A) all amounts payable to that person, as set out in the notice of assessment pursuant to subsection (3), and

        • (B) the credits allowable to that person, as set out in the notice of assessment pursuant to subsection (4), and

    • (b) where the assessment is a variation of an assessment, or a reassessment, the amount by which

      • (i) the amount obtained by subtracting

        • (A) the amount paid by that person on account of the amount owing as set out in the notice of the original assessment or any subsequent assessment related thereto

        from

        • (B) the aggregate of all taxes, penalties, interest and other sums remaining unpaid by that person, as set out in the notice of the varied assessment or reassessment pursuant to subsection (2),

      exceeds

      • (ii) the amount obtained by subtracting

        • (A) the amount paid to that person pursuant to subsection 81.14(1) in respect of an overpayment as set out in the notice of the original assessment or any subsequent assessment related thereto

        from

        • (B) the aggregate of

          • (I) all amounts payable to that person, as set out in the notice of the varied assessment or reassessment pursuant to subsection (3), and

          • (II) the credits allowable to that person, as set out in the notice of the varied assessment or reassessment pursuant to subsection (4); (montant dû)

    overpayment

    paiement en trop

    overpayment, in respect of a person assessed, means

    • (a) where the assessment is an original assessment, the amount by which the aggregate described in subparagraph (a)(ii) of the definition amount owing in this subsection exceeds the aggregate described in subparagraph (a)(i) of that definition, and

    • (b) where the assessment is a variation of an assessment, or a reassessment, the amount by which the amount described in subparagraph (b)(ii) of that definition exceeds the amount described in subparagraph (b)(i) of that definition. (paiement en trop)

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 7 (2nd Supp.), s. 38.
Marginal note:Payment by Minister on assessment
  •  (1) Where an assessment establishes that there is an overpayment by the person assessed, the Minister shall pay to that person the amount of the overpayment as set out in the notice of assessment.

  • Marginal note:Presumption

    (2) Where an assessment establishes that an amount is payable pursuant to any of sections 68 to 68.29, or a credit is allowable pursuant to section 81.1, to the person assessed,

    • (a) that person is deemed to have paid, on the day on which the notice of assessment is sent to him, an amount equal to the lesser of

      • (i) where the assessment is an original assessment, the aggregates described in subparagraphs (a)(i) and (ii) of the definition amount owing in subsection 81.13(7), and

      • (ii) where the assessment is a variation of an assessment, or a reassessment, the amounts described in subparagraphs (b)(i) and (ii) of that definition

      on account of the person’s tax, penalty, interest or other sum payable under this Act in respect of the matter covered by the assessment; and

    • (b) the Minister is deemed to have paid, on that day, to the person assessed in accordance with section 72 the amount, if any, by which the amount deemed by paragraph (a) to have been paid exceeds the aggregate of the credits described in clause (a)(ii)(B) or subclause (b)(ii)(B)(II), as the case may be, of that definition.

  • Marginal note:No deemed double payments

    (3) Subsection (2) ceases to apply in respect of an assessment if the assessment is subsequently vacated or varied or a reassessment is made in respect of any matter covered by the assessment but, for greater certainty, subject to this subsection, where the assessment is varied or the reassessment is made otherwise than pursuant to subsection 81.15(4) or 81.38(1), subsection (2) applies in respect of the varied assessment or the reassessment, as the case may be.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 7 (2nd Supp.), s. 38.

Objections

Marginal note:Objection to assessment
  •  (1) Any person who has been assessed, otherwise than pursuant to subsection (4) or 81.38(1), and who objects to the assessment may, within ninety days after the day on which the notice of assessment is sent to him, serve on the Minister a notice of objection in the prescribed form setting out the reasons for the objection and all relevant facts on which that person relies.

  • Marginal note:Service

    (2) Service of a notice of objection on the Minister shall be effected by prepaid mail addressed to the Minister at Ottawa.

  • Marginal note:Acceptance of other service

    (3) The Minister may accept a notice of objection notwithstanding that it was not served in accordance with subsection (2).

  • Marginal note:Consideration of objection

    (4) Subject to section 81.21, on receipt of a notice of objection, the Minister shall, with all due dispatch, reconsider the assessment and vacate, vary or confirm the assessment or make a reassessment.

  • Marginal note:Notice of decision

    (5) After reconsidering an assessment, the Minister shall send to the person objecting a notice of decision in the prescribed form setting out

    • (a) the date of the decision;

    • (b) the amount owing or overpayment by the person objecting, where the Minister varies the assessment or makes a reassessment;

    • (c) a brief explanation of the decision; and

    • (d) the period within which an appeal may be made under section 81.19 or 81.2.

  • Marginal note:Tax payable

    (6) Where the variation of an assessment, or a reassessment, on an objection establishes that any tax, penalty, interest or other sum payable under this Act remains unpaid by the person objecting, the notice of decision shall set out separately the taxes, penalties, interest and other sums payable and the aggregate thereof.

  • Marginal note:Refund payable

    (7) Where the variation of an assessment, or a reassessment, on an objection establishes that an amount is payable pursuant to any of sections 68 to 68.29 to the person objecting, the notice of decision shall set out the aggregate of the amounts payable.

  • Marginal note:Credit allowable

    (8) Where the variation of an assessment, or a reassessment, on an objection establishes that a credit is allowable pursuant to section 81.1 to the person objecting, the notice of decision shall set out the aggregate of the credits allowable.

  • Marginal note:No tax, refund or credit

    (9) Where the variation of an assessment, or a reassessment, on an objection establishes that

    • (a) no tax, penalty, interest or other sum payable under this Act remains unpaid by the person objecting,

    • (b) no amount is payable pursuant to any of sections 68 to 68.29 to the person objecting, or

    • (c) no credit is allowable pursuant to section 81.1 to the person objecting,

    in respect of the matter covered by the varied assessment or reassessment, the notice of decision shall contain a statement to that effect.

  • Marginal note:Amounts not considered

    (10) For the purposes of determining the sums, amounts and credits referred to in subsections (6) to (9), no amount paid by the person objecting or the Minister on account of the amount owing or overpayment as set out in the notice of assessment, and no amount deemed by subsection 81.14(2) to have been paid, shall be taken into consideration.

  • Marginal note:Definitions

    (11) For the purposes of this section and section 81.16,

    amount owing

    montant dû

    amount owing, in respect of a person objecting, means the amount by which

    • (a) the amount obtained by subtracting

      • (i) the amount paid by that person on account of the amount owing as set out in the notice of assessment

      from

      • (ii) the aggregate of all taxes, penalties, interest and other sums remaining unpaid by that person, as set out in the notice of decision pursuant to subsection (6)

    exceeds

    • (b) the amount obtained by subtracting

      • (i) the amount paid to that person pursuant to subsection 81.14(1)

      from

      • (ii) the aggregate of

        • (A) all amounts payable to that person, as set out in the notice of decision pursuant to subsection (7), and

        • (B) the credits allowable to that person, as set out in the notice of decision pursuant to subsection (8); (montant dû)

    overpayment

    paiement en trop

    overpayment, in respect of a person objecting, means the amount by which the amount described in paragraph (b) of the definition amount owing in this subsection exceeds the amount described in paragraph (a) of that definition. (paiement en trop)

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 7 (2nd Supp.), s. 38.
 
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