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

Marginal note:Offence and punishment

65. 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.

Marginal note:Exemption on exported goods

66. 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.

66.1 [Repealed, 2002, c. 22, s. 375]

Marginal note:Taxes on goods imported by Crown

67. 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.

Marginal note:Payment where error

• 68. (1) If a person, otherwise than pursuant to an assessment, has paid any moneys in error in respect of any goods, whether by reason of mistake of fact or law or otherwise, and the moneys have been taken into account as taxes, penalties, interest or other sums under this Act, an amount equal to the amount of the moneys shall, subject to this Part, be paid to the person if the person applies for the payment of the amount within two years after the payment of the moneys.

• Marginal note:Exception

  (2) Subsection (1) does not apply if an application for a payment in respect of the goods can be made by any person under section 68.01.