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:Real property of certain public service bodies
  •  (1) If a registrant (other than a financial institution or a government) is a public service body, section 141.2 and subsections 199(2) to (4) and 200(2) and (3) apply, with any modifications that the circumstances require, to real property acquired by the registrant for use as capital property of the registrant or, in the case of subsection 199(4), to improvements to real property that is capital property of the registrant, as if the real property were personal property.

  • Marginal note:Real property of certain Crown agents

    (2) If a registrant (other than a financial institution) is a specified Crown agent, section 141.2 and subsections 199(2) to (4) and 200(2) and (4) apply, with any modifications that the circumstances require, to real property acquired by the registrant for use as capital property of the registrant or, in the case of subsection 199(4), to improvements to real property that is capital property of the registrant, as if the real property were personal property.

  • Marginal note:Exception

    (3) Despite subsections (1) and (2), section 141.2 and subsections 200(3) and (4) do not apply to

    • (a) a supply of a residential complex or an interest in one made by way of sale; or

    • (b) a supply of real property made by way of sale to an individual.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12;
  • 1993, c. 27, s. 75;
  • 2000, c. 30, s. 43;
  • 2004, c. 22, s. 37.

 [Repealed, 1993, c. 27, s. 75]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12;
  • 1993, c. 27, s. 75.
Marginal note:Election for real property of a public service body
  •  (1) Where a public service body files an election made under this subsection in respect of

    • (a) real property that is capital property of the body,

    • (b) real property of the body that is held by the body in inventory for the purpose of supply, or

    • (c) real property acquired by the body by way of lease, licence or similar arrangement for the purpose of making a supply of the property by way of lease, licence or similar arrangement or making a supply of the arrangement by way of assignment,

    throughout the period the election is in effect, subsection 193(1) and section 206 apply, and section 209 does not apply, to the property.

  • Marginal note:Deemed sale where election

    (2) For the purposes of this Part, where a public service body has filed an election made under subsection (1) in respect of real property described in paragraph (1)(a) or (b) that takes effect on a particular day and the body does not acquire the property on the particular day or become a registrant on the particular day, the body shall be deemed

    • (a) to have made, immediately before the particular day, a taxable supply of the property by way of sale and to have collected, on the particular day, tax in respect of the supply equal to the basic tax content of the property on the particular day; and

    • (b) to have received, on the particular day, a taxable supply of the property by way of sale and to have paid, on the particular day, tax in respect of the supply equal to the amount determined under paragraph (a).

  • Marginal note:Effect of election

    (3) An election under subsection (1) in respect of real property of a person is effective for the period beginning on the day specified in the election and ending on the day that the person specifies in a notice of revocation of the election filed under this section.

  • Marginal note:Deemed sale where revocation

    (4) For the purposes of this Part, where an election made under subsection (1) by a public service body in respect of real property described in paragraph (1)(a) or (b) is revoked and ceases to be effective on a day and the body does not cease to be a registrant on that day, the body shall be deemed

    • (a) to have made, immediately before that day, a taxable supply of the property by way of sale and to have collected, on that day, tax in respect of the supply equal to the basic tax content of the property on that day; and

    • (b) to have received, on that day, a taxable supply of the property by way of sale and to have paid, on that day, tax in respect of the supply equal to the basic tax content of the property on that day.

  • Marginal note:Manner and form of election or revocation

    (5) An election made under subsection (1) by a person and a notice of revocation of such an election shall

    • (a) be made in prescribed form containing prescribed information;

    • (b) specify the real property in respect of which the election or notice applies and the day the election becomes effective or, in the case of a notice of revocation, ceases to be effective; and

    • (c) be filed with the Minister in prescribed manner within one month after the end of the reporting period of the person in which the election becomes effective or, in the case of a notice of revocation, ceases to be effective.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12;
  • 1993, c. 27, s. 76;
  • 1997, c. 10, s. 197;
  • 2006, c. 4, s. 18.

DIVISION IIITax on Importation of Goods

Marginal note:Imposition of goods and services tax

 Subject to this Part, every person who is liable under the Customs Act to pay duty on imported goods, or who would be so liable if the goods were subject to duty, shall pay to Her Majesty in right of Canada tax on the goods calculated at the rate of 5% on the value of the goods.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12;
  • 1993, c. 27, s. 77;
  • 1997, c. 10, s. 198;
  • 2006, c. 4, s. 19;
  • 2007, c. 35, s. 186.

Meaning of commercial goods

  •  (1) In this section, commercial goods means goods that are imported for sale or for any commercial, industrial, occupational, institutional or other like use.

  • Marginal note:Tax in participating province

    (2) Subject to this Part, every person that is liable under the Customs Act to pay duty on imported goods, or would be so liable if the goods were subject to duty, shall pay to Her Majesty in right of Canada, in addition to the tax imposed by section 212, a tax on the goods calculated at the tax rate for a participating province on the value of the goods if

    • (a) the goods are prescribed goods imported at a place in the participating province; or

    • (b) the goods are not prescribed for the purposes of paragraph (a) and the person is resident in the participating province.

  • Marginal note:Exception

    (3) Paragraph (2)(b) does not apply to goods that are accounted for as commercial goods under section 32 of the Customs Act, specified motor vehicles or a mobile home or a floating home that has been used or occupied in Canada by any individual.

  • Marginal note:Application in offshore areas

    (4) Paragraph (2)(b) does not apply to goods imported by or on behalf of a person that is resident in the Nova Scotia offshore area or the Newfoundland offshore area unless the goods are imported for consumption, use or supply in the course of an offshore activity or the person is also resident in a participating province that is not an offshore area.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1997, c. 10, s. 198;
  • 2012, c. 19, s. 21.
Marginal note:Exception

 No tax under this Division is payable in respect of goods included in Schedule VII.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12.
Marginal note:Security

 For the purposes of this Division, the Minister may require a person mentioned in section 212 or 212.1 who imports goods to provide security, in an amount determined by the Minister and subject to such terms and conditions as the Minister may specify, for the payment of any amount that is or may become payable by the person under this Division, where provisions of the Customs Act, the Customs Tariff or any other laws relating to customs under which security may be required do not apply to the payment of that amount.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1993, c. 27, s. 78;
  • 1997, c. 10, s. 199.
Marginal note:Import certificate
  •  (1) The Minister may, on the request of a registrant who imports goods, issue to the registrant, subject to such conditions as the Minister may specify, a written authorization (in this section referred to as an “import certificate”) for the purpose of applying, on and after the effective date specified in the authorization, section 8.1 of Schedule VII in respect of goods of a particular class imported by the registrant, in which event the Minister shall assign to the registrant a number to be disclosed when the goods are accounted for under section 32 of the Customs Act.

  • Marginal note:Application

    (2) A request for an import certificate shall contain prescribed information and be filed with the Minister in prescribed manner.

  • Marginal note:Cancellation

    (3) The Minister may, after giving a person to whom an import certificate has been issued reasonable written notice, cancel the import certificate of the person if

    • (a) the person fails to comply with any condition attached to the certificate or any provision of this Division,

    • (b) the Minister determines that it is no longer required for the purposes for which it was issued, or generally for the purposes of this Division, or

    • (c) it can reasonably be expected that the person will no longer be importing goods of a class in respect of which the certificate was issued in circumstances in which the goods would be included in Schedule VII,

    and, where the Minister cancels the import certificate of a person, the Minister shall notify the person in writing of the cancellation and the effective date of the cancellation.

  • Marginal note:Application after cancellation

    (4) Where the Minister has cancelled the import certificate of a person in circumstances described in paragraph (3)(a), the Minister shall not issue a new certificate under subsection (1) before the day that is two years after the day on which the cancellation is effective.

  • Marginal note:Cessation

    (5) An import certificate issued under this section ceases to have effect on the earlier of

    • (a) the effective date of the cancellation of the certificate under subsection (3), and

    • (b) the day that is three years after the effective date of the certificate.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1993, c. 27, s. 78;
  • 2001, c. 15, s. 5.
 
Date modified: