Excise Tax Act

Marginal note:Rebate for returned goods

• 215.1 (1) Where

  • (a) a person paid tax under this Division on goods that were acquired by the person on consignment, approval, sale-or-return basis or other similar terms,

  • (b) the goods are, within sixty days after their release and before they are used or consumed otherwise than on a trial basis, exported by the person for the purpose of returning them to the supplier and are not damaged after their release and before the exportation, and

  • (c) within two years after the day the tax was paid, the person files with the Minister an application, in prescribed form containing prescribed information, for a rebate of the tax,

  the Minister shall, subject to section 263, pay a rebate to the person equal to the amount of the tax paid on the goods.

• Marginal note:Rebate for goods damaged, etc.

  (2) Where

  • (a) a person paid an amount as tax under this Division on goods that were imported

    • (i) for consumption, use or supply otherwise than exclusively in the course of a commercial activity of the person, or

    • (ii) for consumption, use or supply in the course of a commercial activity of the person and the person was, at the time of the release of the goods, a small supplier who was not registered under Subdivision D of Division V,

  • (b) the Minister of Public Safety and Emergency Preparedness has, under any of sections 73, 74 and 76 of the Customs Act, granted an abatement or refund of all or part of the duties paid on the goods,

  • (c) the person has not been and is not entitled to be compensated under a warranty for loss suffered because of any of the circumstances described in those sections by receiving a supply of replacement parts, or replacement property, that are goods included in section 5 of Schedule VII, and

  • (d) within two years after the day the amount was paid as tax under this Division, the person files with the Minister an application, in prescribed form containing prescribed information, for a rebate of the amount,

  the Minister shall, subject to section 263, pay a rebate to the person equal to the amount determined by the formula

  (A × B) + [A × (B/C) × D]

  where

  A

  is the total of the rate of tax imposed under section 212 at the time the goods were accounted for under subsection 32(1), (2) or (5) of the Customs Act and, where an amount was paid as tax under section 212.1, the rate of tax imposed under that section at that time;

  B

  is the amount of the abatement or refund granted under the Customs Act,

  C

  is the amount of the duties that were the subject of the abatement or refund, and

  D

  is the value for duty of the goods under that Act.

• Marginal note:Abatement or refund of tax as if it were duty

  (3) Subject to section 263, sections 73, 74 and 76 of the Customs Act apply, with any modifications that the circumstances require, to an amount paid by a person as tax under this Division as though the amount were duties paid under that Act, where

  • (a) the amount was paid as tax on goods that were imported

    • (i) for consumption, use or supply otherwise than exclusively in the course of a commercial activity of the person, or

    • (ii) for consumption, use or supply in the course of a commercial activity of the person and the person was, at the time of the release of the goods, a small supplier who was not registered under Subdivision D of Division V;

  • (b) if the goods had been subject to duties paid under that Act, an abatement or refund of the whole or part of the duties could have been granted under section 73, 74 or 76 of that Act because of circumstances

    • (i) described in paragraph 73(a) or (b), any of paragraphs 74(1)(a) to (c) or subsection 76(1) of that Act, or

    • (ii) in which an error was made in the determination under subsection 58(2) of that Act of the value of the goods and the determination has not been the subject of a decision under any of sections 59 to 61 of that Act;

  • (c) the person has not been and is not entitled to be compensated under a warranty for loss suffered because of any of those circumstances by receiving a supply of replacement parts, or replacement property, that are goods included in section 5 of Schedule VII; and

  • (d) within two years after the day on which the amount was paid as tax under this Division, the person files with the Minister an application, in prescribed form containing prescribed information, for a rebate of the amount.