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

AMENDMENTS NOT IN FORCE

• — 2024, c. 15, s. 101

  • • 101 (1) Section 77 of the Excise Tax Act is replaced by the following:

      • Restriction on refunds and credits

        77 A refund shall not be paid, and a credit shall not be allowed, to a person under this Act until the person has filed with the Minister all returns and other records of which the Minister has knowledge that are required to be filed under the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Underused Housing Tax Act, the Select Luxury Items Tax Act and the Digital Services Tax Act.

    • (2) Subsection (1) comes into force on the same day as subsection 96(1) of this Act.

• — 2024, c. 15, s. 102

  • • 102 (1) Subsection 229(2) of the Act is replaced by the following:

      • Restriction

        (2) A net tax refund for a reporting period of a person shall not be paid to the person under subsection (1) at any time unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Underused Housing Tax Act, the Select Luxury Items Tax Act and the Digital Services Tax Act have been filed with the Minister.

    • (2) Subsection (1) comes into force on the same day as subsection 96(1) of this Act.

• — 2024, c. 15, s. 103

  • • 103 (1) Subsection 230(2) of the Act is replaced by the following:

      • Restriction

        (2) An amount paid on account of net tax for a reporting period of a person shall not be refunded to the person under subsection (1) at any time unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Underused Housing Tax Act, the Select Luxury Items Tax Act and the Digital Services Tax Act have been filed with the Minister.

    • (2) Subsection (1) comes into force on the same day as subsection 96(1) of this Act.

• — 2024, c. 15, s. 104

  • • 104 (1) Subparagraph 238.1(2)(c)(iii) of the Act is replaced by the following:

      • (iii) all amounts required under this Act (other than this Part), sections 21 and 33 of the Canada Pension Plan, the Excise Act, the Customs Act, the Income Tax Act, section 82 and Part VII of the Employment Insurance Act, the Customs Tariff, the Excise Act, 2001, the Underused Housing Tax Act, the Select Luxury Items Tax Act and the Digital Services Tax Act to be remitted or paid before that time by the registrant have been remitted or paid, and

    • (2) Subsection (1) comes into force on the same day as subsection 96(1) of this Act.

• — 2024, c. 15, s. 105

  • • 105 (1) Section 263.02 of the Act is replaced by the following:

      • Restriction on rebate

        263.02 A rebate under this Part shall not be paid to a person at any time unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Underused Housing Tax Act, the Select Luxury Items Tax Act and the Digital Services Tax Act have been filed with the Minister.

    • (2) Subsection (1) comes into force on the same day as subsection 96(1) of this Act.

• — 2024, c. 15, s. 106

  • • 106 (1) Subsection 296(7) of the Act is replaced by the following:

      • Restriction on refunds

        (7) An amount under this section shall not be refunded to a person at any time unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Underused Housing Tax Act, the Select Luxury Items Tax Act and the Digital Services Tax Act have been filed with the Minister.

    • (2) Subsection (1) comes into force on the same day as subsection 96(1) of this Act.

• — 2024, c. 17, ss. 111(1), (4) to (9)

  • Bill C-59

    • 111 (1) Subsections (2) to (34) apply if Bill C-59, introduced in the 1st session of the 44th Parliament and entitled the Fall Economic Statement Implementation Act, 2023 (in this section referred to as the “other Act”), receives royal assent.

    • (4) On the first day on which both subsection 101(1) of the other Act and section 85 of this Act are in force, section 77 of the Excise Tax Act is replaced by the following:

      • Restriction on refunds and credits

        77 A refund shall not be paid, and a credit shall not be allowed, to a person under this Act until the person has filed with the Minister all returns and other records of which the Minister has knowledge that are required to be filed under the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Underused Housing Tax Act, the Select Luxury Items Tax Act, the Digital Services Tax Act and the Global Minimum Tax Act.

    • (5) On the first day on which both subsection 102(1) of the other Act and section 86 of this Act are in force, subsection 229(2) of the Excise Tax Act is replaced by the following:

      • Restriction

        (2) A net tax refund for a reporting period of a person shall not be paid to the person under subsection (1) at any time unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Underused Housing Tax Act, the Select Luxury Items Tax Act, the Digital Services Tax Act and the Global Minimum Tax Act have been filed with the Minister.

    • (6) On the first day on which both subsection 103(1) of the other Act and section 87 of this Act are in force, subsection 230(2) of the Excise Tax Act is replaced by the following:

      • Restriction

        (2) An amount paid on account of net tax for a reporting period of a person shall not be refunded to the person under subsection (1) at any time unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Underused Housing Tax Act, the Select Luxury Items Tax Act, the Digital Services Tax Act and the Global Minimum Tax Act have been filed with the Minister.

    • (7) On the first day on which both subsection 104(1) of the other Act and section 88 of this Act are in force, subparagraph 238.1(2)(c)(iii) of the Excise Tax Act is replaced by the following:

      • (iii) all amounts required under this Act (other than this Part), sections 21 and 33 of the Canada Pension Plan, the Excise Act, the Customs Act, the Income Tax Act, section 82 and Part VII of the Employment Insurance Act, the Customs Tariff, the Excise Act, 2001, the Underused Housing Tax Act, the Select Luxury Items Tax Act, the Digital Services Tax Act and the Global Minimum Tax Act to be remitted or paid before that time by the registrant have been remitted or paid, and

    • (8) On the first day on which both subsection 105(1) of the other Act and section 89 of this Act are in force, section 263.02 of the Excise Tax Act is replaced by the following:

      • Restriction on rebate

        263.02 A rebate under this Part shall not be paid to a person at any time unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Underused Housing Tax Act, the Select Luxury Items Tax Act, the Digital Services Tax Act and the Global Minimum Tax Act have been filed with the Minister.

    • (9) On the first day on which both subsection 106(1) of the other Act and section 90 of this Act are in force, subsection 296(7) of the Excise Tax Act is replaced by the following:

      • Restriction on refunds

        (7) An amount under this section shall not be refunded to a person at any time unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Underused Housing Tax Act, the Select Luxury Items Tax Act, the Digital Services Tax Act and the Global Minimum Tax Act have been filed with the Minister.