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

Act current to 2017-07-03 and last amended on 2017-07-01. Previous Versions

RELATED PROVISIONS

  • — 2002, c. 22, s. 305

    • Meaning of implementation date

      305 In sections 306 to 320, implementation date means the day on which Parts 3 and 4 come into force.

  • — 2002, c. 22, ss. 308 to 311

    • Transitional treatment of excise taxes on wine

      308 The following rules apply to wine on which tax was imposed under section 27 of the Excise Tax Act but had not become payable before the implementation date :

      • (a) as of that day, the tax is relieved;

      • (b) as of that day, Parts III, VI and VII of the Excise Tax Act cease to apply in respect of the wine;

      • (c) in the case of imported wine that has not been released under the Customs Act, this Act, the Customs Act and the Customs Tariff apply in respect of the wine as though it were imported on that day;

      • (d) in the case of bulk wine to which paragraph (c) does not apply, this Act applies in respect of it as though it were produced in Canada on that day

        • (i) if the wine is located in a ferment-on-premises facility or at the residence of an individual, by the individual who owned the wine immediately before that day, or

        • (ii) in any other case, by the person having possession of it immediately before that day; and

      • (e) in the case of wine to which neither paragraph (c) nor (d) apply, this Act applies in respect of it as though

        • (i) it were produced and packaged in Canada on that day by the person having possession of it immediately before that day and the person were permitted under this Act to produce and package it, and

        • (ii) in the case of wine in the possession of a duty free shop or an accredited representative or delivered as ships’ stores in accordance with the Ships’ Stores Regulations, it had been entered into an excise warehouse and then removed from the warehouse in accordance with paragraph 147(1)(a) on that day.

  • — 2002, c. 22, ss. 308 to 311

    • Transitional treatment of packaged wine in inventory of small manufacturers
      • 309 (1) If tax under Part IV of the Excise Tax Act is not payable in respect of packaged wine because it was produced by a person who is exempt from payment of excise tax under the Small Manufacturers or Producers Exemption Regulations, subsection 135(1) does not apply to the wine if it was packaged before the implementation date.

      • Determination of sales for transitional purposes

        (2) For the period beginning on the implementation date and ending on the day that is one year after that day, the words “products subject to duty under subsection (1), or would have been so subject to duty in the absence of this subsection,” in paragraph 135(2)(b) shall be read as “goods referred to in paragraph 2(1)(a) of the Small Manufacturers or Producers Exemption Regulations”.

  • — 2002, c. 22, ss. 308 to 311

    • Application of Act to tax-paid packaged wine
      • 310 (1) If packaged wine on which tax imposed under section 27 of the Excise Tax Act became payable before the implementation date is entered into the excise warehouse of an excise warehouse licensee on or before the end of six months after that day, this Act applies in respect of the wine as though it were produced and packaged in Canada by the licensee and the licensee were permitted under this Act to produce and package it on the day it is entered into the warehouse.

      • Refund of excise tax paid on packaged wine

        (2) If the tax imposed under section 27 of the Excise Tax Act in respect of the wine entered into the warehouse has been paid, the licensee may apply to the Minister for a refund of the tax.

      • Limitation

        (3) No refund shall be paid under this section unless the application for the refund is filed with the Minister in the prescribed form and manner within one year after the implementation date.

  • — 2002, c. 22, ss. 308 to 311

    • Application of Act to tax-paid bulk wine
      • 311 (1) If bulk wine on which tax imposed under section 27 of the Excise Tax Act became payable before the implementation date is entered into the specified premises of a licensed user on that day, this Act applies in respect of the wine as though it were produced in Canada on that day by the user and the user were permitted to produce the wine.

      • Refund of excise tax paid on bulk wine

        (2) If the tax imposed under section 27 of the Excise Tax Act in respect of the wine entered into the specified premises of a licensed user has been paid, the user may apply to the Minister for a refund of the tax.

      • Limitation

        (3) No refund shall be paid under this section unless the application for the refund is filed with the Minister in the prescribed form and manner within one year after the implementation date.

  • — 2002, c. 22, s. 314

    • Application of Act to alcohol in bottle-your-own premises

      314 The following rules apply to alcohol contained in a special container located on a person’s bottle-your-own premises on the implementation date :

      • (a) the person shall, despite subsections 78(1) and 83(1), mark the container on that day;

      • (b) in the case of spirits, this Act applies in respect of them as though the duty, at a rate determined by the application of section 1 of Part I of the schedule to the Excise Act, that had become payable before that day in respect of them were imposed and, if the duty is paid, paid under this Act; and

      • (c) in the case of wine,

        • (i) for the purposes of subsection 135(1), section 82 does not apply to the marking of the container under paragraph (a), and

        • (ii) this Act applies in respect of the wine as though the tax under section 27 of the Excise Tax Act that had become payable before that day in respect of it were a duty that was imposed and, if the tax is paid, paid under this Act.

  • — 2002, c. 22, ss. 316, 317

    • Transitional treatment of Canadian manufactured tobacco products
      • 316 (1) The following rules apply to a tobacco product manufactured in Canada before the implementation date :

        • (a) if tax on the product imposed under section 23 of the Excise Tax Act had not become payable before that day,

          • (i) the tax is relieved,

          • (ii) if duty on the product imposed under the Excise Act had not become payable before that day, the duty is relieved, and

          • (iii) this Act applies in respect of the product as though it were manufactured in Canada on that day by the manufacturer to the same extent that the product was manufactured immediately before that day;

        • (b) if the product was stamped or marked under the Excise Act, the product is deemed to be stamped or marked, as the case may be, under this Act; and

        • (c) the Excise Act and Parts III, VI and VII of the Excise Tax Act cease to apply in respect of the product.

      • Refund of duty paid

        (2) If duty imposed under the Excise Act on a tobacco product manufactured in Canada before the implementation date had become payable before that day but tax under section 23 of the Excise Tax Act had not become payable before that day, the manufacturer of the product may apply to the Minister for a refund of the duty.

      • Limitation

        (3) No refund shall be paid under this section unless the application for the refund is filed with the Minister in the prescribed form and manner within one year after the implementation date.

  • — 2002, c. 22, ss. 316, 317

    • Transitional treatment of imported tobacco products

      317 The following rules apply to an imported tobacco product :

      • (a) if duty levied under section 21 of the Customs Tariff and tax imposed under section 23 of the Excise Tax Act on the product had not become payable before the implementation date,

        • (i) the duty and tax are relieved, and

        • (ii) this Act and the Customs Act apply in respect of the product as though it were imported into Canada on that day by the importer;

      • (b) if the product was stamped or marked under the Excise Act, the product is deemed to be stamped or marked, as the case may be, under this Act; and

      • (c) the Excise Act and Parts III, VI and VII of the Excise Tax Act cease to apply in respect of the product.

  • — 2003, c. 15, s. 59

    • 59 For the purposes of applying the provisions of the Customs Act and the Excise Tax Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though this Act had been assented to on June 18, 2002.

  • — 2012, c. 31, s. 96

    • 96 The Input Tax Credit Allocation Methods (GST/HST) Regulations are deemed

      • (a) to have been made under section 277 of the Excise Tax Act;

      • (b) for the purposes of subsection 5(1) of the Statutory Instruments Act, to have been transmitted to the Clerk of the Privy Council for registration; and

      • (c) to have met the publication requirements of subsection 11(1) of the Statutory Instruments Act.

  • — 2016, c. 12, s. 94

    • Paragraph 150(2)(b) — election in effect on March 22, 2016

      94 If a supply is made between a person and a corporation that have jointly made an election under subsection 150(1) of the Excise Tax Act, if the election is in effect on March 22, 2016 and on the day on which the agreement for the supply is entered into and if the agreement is entered into after March 22, 2016 but before March 22, 2017, then paragraph 150(2)(b) of that Act is to be read as follows in respect of the supply:

      • (b) an imported taxable supply, as defined in section 217;

      • (b.1) a supply made between a person and a corporation if

        • (i) the supply is

          • (A) a supply of a service and it is not the case that all or substantially all of the service will be performed before March 22, 2017, or

          • (B) a supply of property by way of lease, licence or similar arrangement and it is not the case that all or substantially all of the property will be delivered or made available to the recipient of the supply before March 22, 2017, and

        • (ii) the person and the corporation

          • (A) are not members of the same closely related group at any time after the day on which the agreement for the supply is entered into but before March 22, 2017, or

          • (B) are not members of the same closely related group on March 22, 2017; or

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