Excise Tax Act

Marginal note:Period for assessment

• 298 (1) Subject to subsections (3) to (6.1), an assessment of a person shall not be made under section 296

  • (a) in the case of

    • (i) an assessment of net tax of the person for a reporting period of the person,

    • (ii) an amount payable under section 230.1 in respect of an amount paid to, or applied to a liability of, the person as a refund under Division V in respect of a reporting period of the person, or

    • (iii) an amount payable under section 230.1 in respect of an amount paid to, or applied to a liability of, the person as interest under Division V in respect of an amount paid or applied as a refund in respect of a reporting period of the person,

    more than four years after the later of the day on or before which the person was required under section 238 to file a return for the period and the day the return was filed;

  • (a.01) despite paragraph (a), in the case of an assessment of the net tax of the person for a reporting period of the person that is made solely to take into account an amount of tax payable under section 218.01, more than seven years after the later of the day on or before which the person was required under section 238 to file a return for the period and the day the return was filed;

  • (a.1) in the case of an assessment of an amount payable under paragraph 228(2.1)(b) or (2.3)(d), 232.01(5)(c) or 232.02(4)(c) that a person is required to pay on or before a day, more than four years after that day;

  • (b) in the case of an assessment of tax payable by the person under Division II in respect of a supply to which subsection 221(2) or (2.1) applies, more than four years after the later of the day on or before which the person was required to file the return in which that tax was required to be reported and the day the return was filed;

  • (c) in the case of an assessment of tax payable by the person under Division II, other than tax referred to in paragraph (b), more than four years after the tax became payable;

  • (d) in the case of an assessment of tax payable by the person under Division IV,

    • (i) if the tax is payable under section 218.01 or subsection 218.1(1.2), more than seven years after the later of the day on or before which the person was required to file the return in which that tax was required to be reported and the day the return was filed, and

    • (ii) in any other case, more than four years after the later of the day on or before which the person was required to file the return in which that tax was required to be reported and the day the return was filed;

  • (d.1) in the case of an assessment of tax payable by the person under Division IV.1, more than four years after

    • (i) where the person is required to report the tax in a return, the later of the day on or before which the person was required to file the return with the Minister and the day the return was filed, and

    • (ii) in any other case, the day the person is required to pay the tax to the Receiver General;

  • (e) in the case of any penalty payable by the person, other than a penalty under section 280.1, 285, 285.01, 285.02, 285.03 or 285.1, more than four years after the person became liable to pay the penalty;

  • (f) in the case of an assessment of an amount for which a person became liable under subsection 177(1.1), section 266 or 267.1, subsection 270(4) or Subdivision B.1 of Division VII, more than four years after the person became liable; and

  • (g) in the case of an assessment for an amount for which a trustee in bankruptcy became liable under Subdivision A of Division VII, after the earlier of

    • (i) the day that is ninety days after the return under this Part on which the assessment is based is filed with, or other evidence of the facts on which the assessment is based comes to the attention of, the Minister, and

    • (ii) the expiration of the period determined under whichever of paragraphs (a) to (e) applies in the circumstances.

• Marginal note:Period for assessment of rebate

  (2) Subject to subsections (3) to (6.1), an assessment under subsection 297(1) of the amount of a rebate may be made at any time, but a reassessment or additional assessment under section 297 or an assessment under subsection 297(2.1) in respect of an amount paid or applied as a rebate or of an amount paid or applied as interest in respect of an amount paid or applied as a rebate shall not be made more than four years after the day the application for the rebate was filed in accordance with this Part.

• Marginal note:Exception

  (3) Subsections (1) and (2) do not apply in respect of a reassessment of a person made

  • (a) to give effect to a decision on an objection or appeal;

  • (b) with the consent in writing of the person to dispose of an appeal; or

  • (c) to give effect to an alternative basis or argument advanced by the Minister under subsection (6.1).

• Marginal note:Idem

  (4) An assessment in respect of any matter may be made at any time where the person to be assessed has, in respect of that matter,

  • (a) made a misrepresentation that is attributable to the person’s neglect, carelessness or wilful default;

  • (b) committed fraud

    • (i) in making or filing a return under this Part,

    • (ii) in making or filing an application for a rebate under Division VI, or

    • (iii) in supplying, or failing to supply, any information under this Part; or

  • (c) filed a waiver under subsection (7) that is in effect at that time.

• Marginal note:Idem

  (5) Where, in making an assessment, the Minister determines that a person has paid in respect of any matter an amount as or an account of tax payable or net tax remittable for a particular reporting period of the person that was in fact payable or remittable for another reporting period of the person, the Minister may at any time make an assessment for that other period in respect of that matter.

• Marginal note:Idem

  (6) Where the result of a reassessment on an objection to, or a decision on an appeal from, an assessment is to reduce the amount of tax payable by a person and, by reason of the reduction, any input tax credit or rebate claimed by the person for a reporting period, or in an application for a rebate, should be reduced, the Minister may assess or reassess that reporting period or that application for rebate, as the case may be, only for the purpose of taking the reduction of tax into account in respect of the input tax credit or rebate.

• Marginal note:Alternative basis or argument

  (6.1) The Minister may advance an alternative basis or argument in support of an assessment of a person, or in support of all or any portion of the total amount determined on assessment to be payable or remittable by a person under this Part, at any time after the period otherwise limited by subsection (1) or (2) for making the assessment unless, on an appeal under this Part,

  • (a) there is relevant evidence that the person is no longer able to adduce without leave of the court; and

  • (b) it is not appropriate in the circumstances for the court to order that the evidence be adduced.

• Marginal note:Limitation

  (6.2) If a reassessment of a person is made that gives effect to an alternative basis or argument advanced by the Minister under subsection (6.1) in support of a particular assessment of the person, the Minister shall not reassess for an amount that is greater than the total amount of the particular assessment.

• Marginal note:Exception

  (6.3) Subsection (6.2) does not apply to any portion of an amount determined on reassessment that the Minister would be entitled to reassess under this Part at any time after the period otherwise limited by subsection (1) or (2) for making the reassessment if this Part were read without reference to subsection (6.1).

• Marginal note:Waiver

  (7) Any person may, within the time otherwise limited by subsection (1) or (2) for assessing the person, waive the application of subsection (1) or (2) by filing with the Minister a waiver in the prescribed form specifying the matter in respect of which the person waives the application of that subsection.

• Marginal note:Revoking waiver

  (8) Any person who files a waiver under subsection (7) may revoke the waiver on six months notice to the Minister by filing with the Minister a notice of revocation of the waiver in the prescribed form.