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

Marginal note:Inspection

 Every person who is authorized under a statute of the Province of Ontario, Quebec, Nova Scotia, New Brunswick or Prince Edward Island to sell manufactured tobacco in the province to a purchaser who is authorized under a statute of the province to retail manufactured tobacco in the province shall, at all reasonable times, make the person’s records and books of account and the records and vouchers necessary to verify the information in them available to officers of the Agency, and to other persons authorized by the Minister for the purpose of this section, for any purpose relating to the administration or enforcement of this Act and give them every facility necessary to inspect the records, books, accounts and vouchers for that purpose.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1994, c. 29, s. 11;
  • 1999, c. 17, s. 156.
Marginal note:Electronic funds transfer

 For greater certainty, information obtained by the Minister under Part XV.1 of the Income Tax Act may be used for the purposes of this Act.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1994, c. 29, s. 11;
  • 1999, c. 17, s. 156;
  • 2001, c. 16, s. 38;
  • 2014, c. 20, s. 87.
Marginal note:Provision of documents may be required
  •  (1) Subject to section 102.1, the Minister may, for any purpose related to the administration or enforcement of this Act, or of a listed international agreement, by a notice served personally or by registered or certified mail, require that any person provide any book, record, writing or other document or any information or further information within any reasonable time that may be stipulated in the notice.

  • Marginal note:Offence

    (2) Every person who fails to comply with a notice under subsection (1) is guilty of an offence and, in addition to any penalty otherwise provided, liable on summary conviction to

    • (a) a fine of not less than two hundred dollars and not more than ten thousand dollars; or

    • (b) both a fine described in paragraph (a) and imprisonment for a term not exceeding six months.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. E-15, s. 99;
  • R.S., 1985, c. 15 (1st Supp.), s. 37, c. 7 (2nd Supp.), s. 46;
  • 2007, c. 18, s. 66.
Marginal note:Order for compliance
  •  (1) Where a person is found guilty of an offence under subsection 99(2) for failing to comply with a notice, the court may make such order as it deems appropriate to enforce compliance with the notice.

  • Marginal note:Copies

    (1.1) Where any record or other document is inspected or provided under sections 98 and 99, the person by whom it is inspected, or to whom it is provided or any officer of the Agency may make, or cause to be made, one or more copies thereof and, in the case of an electronic document, make or cause to be made a print-out of the electronic document, and any document purporting to be certified by the Minister or an authorized person to be a copy of the document, or to be a print-out of an electronic document, made under this section is evidence of the nature and content of the original document and has the same probative force as the original document would have if it were proven in the ordinary way.

  • Marginal note:Where records or books not adequate

    (2) Where a person required by subsection 98(1) to keep records or books of account has not, in the opinion of the Minister, kept adequate records or books of account, the Minister may prescribe the form of, and the information to be contained in, records or books of account to be kept by that person under that subsection.

  • Marginal note:Where records or books not kept as required

    (3) Where the form of, or the information to be contained in, records or books of account to be kept by a person has been prescribed under subsection (2), and where that person fails to keep those records or books of account as required, that person is guilty of an offence and liable on summary conviction to a fine of not less than twenty-five dollars and not more than one thousand dollars and in default of payment of the fine to a term of imprisonment of not less than two months and not more than twelve months.

  • Marginal note:Failure to make records and books available

    (4) Every person who fails to comply with subsection 98(3) and every person who in any way prevents or attempts to prevent an officer of the Agency or an authorized person from having access to, or from inspecting, records or books of account kept pursuant to subsection 98(1) is guilty of an offence and liable on summary conviction to a fine of not less than two hundred dollars and not more than two thousand dollars or to imprisonment for a term of not more than six months or to both fine and imprisonment.

  • (5) [Repealed, 2002, c. 22, s. 386]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. E-15, s. 100;
  • R.S., 1985, c. 7 (2nd Supp.), s. 47;
  • 1994, c. 29, s. 12;
  • 1998, c. 19, s. 279;
  • 1999, c. 17, s. 156;
  • 2001, c. 16, s. 39;
  • 2002, c. 22, s. 386.
Marginal note:Compliance

 Every person who, physically or otherwise, does or attempts to do any of the following:

  • (a) interfere with or molest any official (in this section having the same meaning as in section 295) doing anything that the official is authorized to do under this Act, or

  • (b) hinder or prevent any official from doing anything the official is authorized to do under this Act

is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to

  • (c) a fine of not less than $1,000 and not more than $25,000, or

  • (d) both a fine described in paragraph (c) and imprisonment for a term not exceeding twelve months.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. E-15, s. 101;
  • R.S., 1985, c. 15 (1st Supp.), s. 38;
  • R.S., 1985, c. 7 (2nd Supp.), s. 48;
  • 2001, c. 17, s. 257.

 [Repealed, 2014, c. 20, s. 88]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. E-15, s. 102;
  • 2014, c. 20, s. 88.
Marginal note:Unnamed persons
  •  (1) The Minister shall not serve a notice under subsection 99(1) with respect to an unnamed person or a group of unnamed persons unless the Minister has been authorized to do so under subsection (2).

  • Marginal note:Authorization order

    (2) A judge of the Federal Court may, on application by the Minister and subject to any conditions that the judge considers appropriate, authorize the Minister to serve a notice under subsection 99(1) with respect to an unnamed person or a group of unnamed persons if the judge is satisfied by information on oath that

    • (a) the person or group is ascertainable; and

    • (b) the notice would be served in order to verify compliance by the person or group with any duty or obligation of that person or of persons in that group under this Act.

    • (c) and (d) [Repealed, 1996, c. 21, s. 63]

  • (3) to (6) [Repealed, 2013, c. 33, s. 42]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 7 (2nd Supp.), s. 49;
  • 1996, c. 21, s. 63;
  • 2013, c. 33, s. 42.
Marginal note:Application of Customs Act

 Where a tax is payable under this Act on the importation of any goods into Canada, the Customs Act is applicable in the same way and to the same extent as if that tax were payable under the Customs Tariff.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. E-15, s. 103;
  • R.S., 1985, c. 1 (2nd Supp.), s. 196.

Service

Marginal note:Service
  •  (1) Except as otherwise provided in this Act, if a notice or other document is to be served on a person, other than the Minister or the Commissioner or the Tribunal, the notice or document shall be sent by registered or certified mail addressed to that person at their latest known address or be served personally on that person.

  • Marginal note:Presumption

    (2) Where a person referred to in subsection (1) carries on business under a name or style other than his own name, the notice or document may be addressed to the name or style under which that person carries on business and, in the case of personal service, is deemed to have been validly served if it has been left with an adult person employed at the place of business of the addressee.

  • Marginal note:Idem

    (3) Where a person referred to in subsection (1) carries on business in partnership, the notice or document may be addressed to the name of the partnership and, in the case of personal service, is deemed to have been validly served if it has been served on one of the partners or left with an adult person employed at the place of business of the partnership.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. E-15, s. 104;
  • R.S., 1985, c. 15 (1st Supp.), s. 39, c. 7 (2nd Supp.), s. 50, c. 47 (4th Supp.), s. 52;
  • 1999, c. 17, s. 155;
  • 2010, c. 25, s. 133.
 
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