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Excise Tax Act

Version of section 58.1 from 2003-01-01 to 2010-12-14:


Marginal note:Definitions

  •  (1) In this Part,

    assessment

    cotisation

    assessment means an assessment under subsection 81.1(1) and includes a variation of an assessment and a reassessment; (cotisation)

    Board

    Board[Repealed, R.S., 1985, c. 47 (4th Supp.), s. 52]

    Department

    Department[Repealed, 1999, c. 17, s. 149]

    Deputy Minister

    Deputy Minister[Repealed, 1999, c. 17, s. 149]

    fiscal month

    mois d’exercice

    fiscal month means a fiscal month as determined under subsection 78(1); (mois d’exercice)

    month

    mois

    month means a period beginning on a particular day in a calendar month and ending on

    • (a) the day immediately before the day in the next calendar month that has the same calendar number as the particular day, or

    • (b) if the next calendar month does not have a day that has the same calendar number as the particular day, the last day of that next calendar month; (mois)

    Tribunal

    Tribunal

    Tribunal means the Canadian International Trade Tribunal established by subsection 3(1) of the Canadian International Trade Tribunal Act. (Tribunal)

  • Marginal note:Same meaning

    (2) Words and expressions used in this Part in connection with a tax under any other Part have the same meaning as in that other Part unless the contrary intention appears.

  • Marginal note:Remittance

    (3) Unless the contrary intention appears, any reference in this Part to “pay” or “payment”, in relation to taxes imposed under this Act, shall be construed as including, in relation to taxes imposed under Part II or II.2, a reference to “remit” or “remittance”, and other parts of speech and grammatical forms of those words shall be construed in a corresponding manner.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. 15 (1st Supp.), s. 22, c. 7 (2nd Supp.), s. 20, c. 12 (4th Supp.), s. 20, c. 47 (4th Supp.), s. 52
  • 1992, c. 1, s. 65
  • 1994, c. 13, s. 7
  • 1999, c. 17, s. 149
  • 2003, c. 15, s. 95

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