63. If any difference arises or any doubt exists as to whether a charge is payable or as to the amount of a charge that is payable on any petroleum or petroleum product, the Canadian International Trade Tribunal established by the Canadian International Trade Tribunal Act may declare what amount of charge is payable on it, if any, and for that purpose sections 104 and 105 of the Excise Tax Act apply, with any modifications that the circumstances require, and any reference in those sections to the Commissioner of Revenue shall be construed as a reference to the Deputy Minister of Natural Resources.
- R.S., 1985, c. E-6, s. 63;
- R.S., 1985, c. 47 (4th Supp.), s. 52;
- 1994, c. 41, s. 22;
- 1999, c. 17, s. 138;
- 2005, c. 38, s. 140.
64. The Governor in Council may, by regulation,
(a) designate as a petroleum product any substance resulting from the processing or refining of hydrocarbons or coal if that substance
(i) is asphalt or a lubricant, or
(ii) is a suitable source of energy by itself or when it is combined or used in association with something else;
(b) prescribe the form and content of the monthly return referred to in subsection 59(1); and
(c) provide for such other matters or things as may be necessary to carry out the provisions of this Part.
- 1977-78, c. 24, s. 1;
- 1980-81-82-83, c. 114, s. 38.
CANADIAN OWNERSHIP PROVISIONS
Special Charge and Taxation
65. All words and expressions used in this Division have the same meanings as in Part V.
- R.S., 1985, c. E-6, s. 65;
- R.S., 1985, c. 7 (2nd Supp.), s. 71.
Marginal note:Charge on petroleum
66. (1) There shall be imposed, levied and collected on
(a) each cubic metre of domestic petroleum received for processing or consumption in Canada, and
(b) each cubic metre of foreign petroleum or petroleum product imported into Canada for processing, consumption, sale or other use in Canada,
in any month or part of a month a special charge in such amount not exceeding seven dollars and twenty-five cents per cubic metre as may be prescribed in a tariff of charges for that month or part of a month made by order of the Governor in Council on the recommendation of the Minister and the Minister of Finance.
Marginal note:Application of certain provisions
(2) Subsection 57(2) and sections 58 to 64 apply, with such modifications as the circumstances require, in respect of a special charge imposed under subsection (1).
(3) Effective May 1, 1981, the amount of seven dollars and twenty-five cents per cubic metre on
(a) domestic petroleum received for processing or consumption in Canada, and
(b) foreign petroleum or petroleum product imported into Canada for processing, consumption, sale or other use in Canada,
shall be deemed to have been the amount prescribed in a tariff of charges for the month of May, 1981 by order of the Governor in Council pursuant to subsection (1) and that amount shall continue to be the amount of the charge in respect of each subsequent month until it is changed pursuant to subsection (1) by order of the Governor in Council in respect of a subsequent month or part of a month.
- 1980-81-82-83, c. 114, s. 39.
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