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

Full Document:  

Act current to 2022-11-16 and last amended on 2022-10-01. Previous Versions

PART VIIGeneral (continued)

Collection (continued)

Marginal note:Certificate of default

  •  (1) The Minister may certify that any tax, penalty, interest or other sum payable under this Act has not been paid as and when required by this Act.

  • Marginal note:Certificate has effect of judgment

    (2) On production to the Federal Court, a certificate made under this section shall be registered in the Court and, when registered, has the same force and effect, and all proceedings may be taken thereon, as if the certificate were a judgment obtained in the Court for a debt of the amount specified in the certificate.

  • Marginal note:Costs

    (3) All reasonable costs and charges attendant on the registration of the certificate are recoverable in the same manner as if they had been certified and the certificate had been registered under this section.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 83
  • R.S., 1985, c. 7 (2nd Supp.), s. 41

Marginal note:Garnishment

  •  (1) Where the Minister has knowledge or suspects that a person is or is about to become liable to make a payment to a tax debtor, the Minister may, by a notice served personally or by registered or certified mail, require that person to pay to the Receiver General, on account of the tax debtor’s liability under this Act, the whole or any part of the moneys that would otherwise, within ninety days after the service of the notice, be paid or become payable to the tax debtor.

  • Marginal note:Application of notice

    (2) Where the Minister has, under subsection (1), required a person to pay to the Receiver General moneys otherwise payable to a tax debtor, the requirement applies in respect of all moneys that are or will become payable by that person to the tax debtor within the ninety day period referred to in that subsection until the tax debtor’s liability under this Act is satisfied.

  • Marginal note:Assignment of book debts

    (3) Where the Minister has knowledge or suspects that a person has received, or is about to receive, an assignment of a book debt or of a negotiable instrument of title to a book debt from a tax debtor, the Minister may, by a notice served personally or by registered or certified mail, require that person to pay to the Receiver General, on account of the tax debtor’s liability under this Act, out of any moneys received by that person on account of the debt within ninety days after service of the notice, an amount equal to the amount of any tax, penalty, interest or other sum payable under this Act in respect of the transaction giving rise to the debt assigned.

  • Marginal note:Failure to comply

    (4) Any person on whom a notice is served under this section shall pay the Receiver General according to the terms thereof and, in default of payment, is liable to pay to Her Majesty an amount equal to the lesser of

    • (a) in the case of a person served under subsection (1),

      • (i) the amount of the tax debtor’s liability under this Act, and

      • (ii) the amount payable to the tax debtor by that person, and

    • (b) in the case of a person served under subsection (3),

      • (i) the amount of any tax, penalty, interest or other sum payable under this Act in respect of the transaction giving rise to the debt assigned to that person, and

      • (ii) the amount received by that person on account of the debt assigned after receipt of the notice.

  • Marginal note:Application of payments

    (5) Any moneys paid by a person under subsection (4) shall, in addition to being applied to that person’s liability under this section, be applied on account of the tax debtor’s liability under this Act.

  • Marginal note:Receipt by Receiver General

    (6) The receipt by the Receiver General of moneys paid as required under this section is a good and sufficient discharge of the liability to the tax debtor to the extent of the amount received.

  • Definition of tax debtor

    (7) In this section, tax debtor means a person by whom any tax, penalty, interest or other sum is payable under this Act.

  • (8) and (9) [Repealed, 2003, c. 15, s. 108]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 84
  • R.S., 1985, c. 15 (1st Supp.), s. 29, c. 7 (2nd Supp.), ss. 39, 41, c. 42 (2nd Supp.), s. 10, c. 12 (4th Supp.), s. 35
  • 2003, c. 15, s. 108

Marginal note:Retention by deduction or set-off

 Where a person is indebted to Her Majesty in right of Canada under this Act, the Minister may require the retention, by way of deduction or set-off, out of any amount that may be or become payable to that person by Her Majesty in right of Canada, of such amount as the Minister may specify.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 85
  • R.S., 1985, c. 15 (1st Supp.), s. 29, c. 7 (2nd Supp.), s. 41

Marginal note:Exclusion of penalties and fines for offences

  •  (1) Subsections 82(3) and (5) and sections 83 to 85 do not apply in respect of any penalty or fine imposed pursuant to a conviction for an offence under this Act.

  • Marginal note:Restriction on certificate of default

    (2) The Minister shall not certify under section 83 that a sum has not been paid, unless the person by whom the sum is payable has been assessed for that sum under this Part.

  • Marginal note:Restriction on garnishment and retention

    (3) The Minister shall not

    • (a) serve a notice under section 84 in respect of a sum payable under this Act, or

    • (b) require under section 85 the retention of an amount in respect of a sum payable under this Act,

    unless the person by whom the sum is payable has been assessed for that sum under this Part or a judgment against that person for the payment of that sum has been rendered by a court of competent jurisdiction.

  • Marginal note:Delay where assessment

    (4) Where a person has been assessed for any sum payable under this Act, otherwise than pursuant to subsection 81.15(4) or 81.38(1), the Minister shall not, for the purpose of collecting that sum,

    • (a) commence legal proceedings in a court,

    • (b) make a certificate under section 83, or

    • (c) serve a notice under section 84,

    • (d) [Repealed, 2006, c. 4, s. 133]

    before ninety days after the day on which the notice of assessment is sent to that person.

  • Marginal note:Delay where objection

    (5) If a person has served a notice of objection under section 81.15, otherwise than pursuant to section 81.33, the Minister shall not, for the purpose of collecting the sum in controversy, take any of the actions described in paragraphs (4)(a) to (c) before ninety days after the day on which the notice of decision is sent to that person.

  • Marginal note:Delay where appeal

    (6) If a person has appealed to the Tribunal or the Federal Court under this Part, otherwise than pursuant to section 81.33, in respect of an assessment, the Minister shall not, for the purpose of collecting the sum in controversy, take any of the actions described in paragraphs (4)(a) to (c),

    • (a) where the appeal is to the Tribunal, before the day on which a copy of the decision of the Tribunal is sent to that person or that person discontinues the appeal; and

    • (b) where the appeal is to the Federal Court, before the day on which the judgment of the Court is rendered or that person discontinues the appeal.

  • Marginal note:Delay where reference

    (7) If a person is named in a reference under section 81.36, agrees to a reference under section 81.37 or appears as a party at the hearing of any such reference, the Minister shall not, for the purpose of collecting any sum for which that person has been assessed and of which the liability for payment will be affected by the determination of the question, take any of the actions described in paragraphs (4)(a) to (c) before the day on which the question is determined by the Court.

  • Marginal note:Delay when agreement

    (8) Despite subsections (1) to (7), if a person has served a notice of objection under section 81.15 or has appealed to the Tribunal or the Federal Court under this Part, otherwise than under section 81.33, in respect of an assessment and agrees in writing with the Minister to delay proceedings on the objection or appeal until a decision or judgment is rendered in another action before the Tribunal, the Federal Court, the Federal Court of Appeal or the Supreme Court of Canada in which the issue is the same or substantially the same as that raised in the objection or appeal of that person, the Minister may take any of the actions described in paragraphs (4)(a) to (c) for the purpose of collecting any sum for which that person has been assessed, determined in a manner consistent with the decision or judgment of the Tribunal or Court in the other action, at any time after the Minister notifies the person in writing that the decision or judgment has been rendered.

  • Marginal note:Exception

    (9) Subsections (2) and (3) do not apply in respect of any amount deemed to be a tax by subsection 81.39(2) or (3).

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 86
  • R.S., 1985, c. 15 (1st Supp.), s. 30, c. 7 (2nd Supp.), s. 41, c. 47 (4th Supp.), s. 52
  • 2002, c. 8, ss. 140, 183
  • 2006, c. 4, s. 133

Marginal note:Collection in jeopardy

  •  (1) Despite section 86, if it may reasonably be considered that the collection of any sum for which a person has been assessed would be jeopardized by a delay under that section and the Minister has, by a notice served personally or by registered or certified mail, so advised that person and directed them to pay that sum or any part of it, the Minister may without delay take any of the actions described in paragraphs 86(4)(a) to (c) with respect to that sum or part.

  • Marginal note:Application to vacate direction

    (2) Any person on whom a direction is served under subsection (1) may

    • (a) on three days notice of motion to the Deputy Attorney General of Canada, apply to a judge of a superior court having jurisdiction in the province in which that person resides or to a judge of the Federal Court for an order fixing a day, not earlier than fourteen days nor later than twenty-eight days after the date of the order, and place for the determination of the question whether the direction was justified in the circumstances;

    • (b) serve a copy of the order on the Deputy Attorney General of Canada within six days after the day on which it was made; and

    • (c) if that person has proceeded as authorized by paragraph (b), apply at the appointed time and place for an order determining the question.

  • Marginal note:Time for application

    (3) An application to a judge under paragraph (2)(a) shall be made

    • (a) within thirty days after the day on which the direction under subsection (1) was served; or

    • (b) within such further time as the judge, on being satisfied that the application was made as soon as circumstances permitted, may allow.

  • Marginal note:Hearing in private

    (4) An application to a judge under paragraph (2)(c) may, on request of the applicant, be heard in private if the applicant establishes to the satisfaction of the judge that the circumstances of the case justify proceedings being held in private.

  • Marginal note:Burden to justify direction

    (5) On the hearing of an application under paragraph (2)(c), the burden of justifying the direction is on the Minister.

  • Marginal note:Disposition of application

    (6) On an application under paragraph (2)(c), the judge shall determine the question summarily and may confirm, vacate or vary the direction and make such other order as he considers appropriate.

  • Marginal note:Continuation by another judge

    (7) Where the judge to whom an application has been made under paragraph (2)(a) cannot for any reason act or continue to act in the application under paragraph (2)(c), the application under paragraph (2)(c) may be made to another judge.

  • Marginal note:Costs

    (8) No costs may be awarded by a judge on the disposition of an application under subsection (2).

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 87
  • R.S., 1985, c. 15 (1st Supp.), s. 31, c. 7 (2nd Supp.), s. 41
  • 2006, c. 4, s. 133.1

Marginal note:Waiver or cancellation of interest or penalty

  •  (1) The Minister may, on or before the day that is 10 calendar years after the end of a reporting period of a person, or on application by the person on or before that day, waive or cancel any amount otherwise payable to the Receiver General under this Act that is interest or a penalty on an amount that is required to be paid by the person under this Act in respect of the reporting period.

  • Marginal note:Interest where amounts cancelled

    (2) If a person has paid an amount of interest or penalty and the Minister cancels that amount under subsection (1), the Minister shall pay interest on the amount paid by the person beginning on the day that is 30 days after the day on which the Minister received a request in a manner satisfactory to the Minister to apply that subsection and ending on the day on which the amount is refunded or applied against an amount owed by the person to Her Majesty in right of Canada.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 88
  • R.S., 1985, c. 7 (2nd Supp.), s. 41
  • 2001, c. 15, s. 3
  • 2003, c. 15, s. 109
  • 2006, c. 4, s. 134
  • 2007, c. 18, s. 65

 [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 41]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 89
  • R.S., 1985, c. 15 (1st Supp.), s. 32, c. 7 (2nd Supp.), s. 41

  • 90 [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 41]

    • [NOTE: Application provisions are not included in the consolidated text
    • see relevant amending Acts and regulations.]
    • R.S., 1985, c. E-15, s. 90
    • R.S., 1985, c. 7 (2nd Supp.), s. 41
  • 91 [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 41]

    • [NOTE: Application provisions are not included in the consolidated text
    • see relevant amending Acts and regulations.]
    • R.S., 1985, c. E-15, s. 91
    • R.S., 1985, c. 7 (2nd Supp.), s. 41
  • 92 [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 41]

    • [NOTE: Application provisions are not included in the consolidated text
    • see relevant amending Acts and regulations.]
    • R.S., 1985, c. E-15, s. 92
    • R.S., 1985, c. 15 (1st Supp.), s. 33, c. 7 (2nd Supp.), s. 41
  • 93 [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 41]

    • [NOTE: Application provisions are not included in the consolidated text
    • see relevant amending Acts and regulations.]
    • R.S., 1985, c. E-15, s. 93
    • R.S., 1985, c. 15 (1st Supp.), s. 33, c. 7 (2nd Supp.), s. 41
  • 94 [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 41]

    • [NOTE: Application provisions are not included in the consolidated text
    • see relevant amending Acts and regulations.]
    • R.S., 1985, c. E-15, s. 94
    • R.S., 1985, c. 15 (1st Supp.), s. 34, c. 7 (2nd Supp.), ss. 40, 41
 
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