Government of Canada / Gouvernement du Canada
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Excise Tax Act

Version of section 58.1 from 2010-12-15 to 2024-06-19:

Marginal note:Definitions

  •  (1) In this Part,


    assessment means an assessment under subsection 81.1(1) and includes a variation of an assessment and a reassessment;  (cotisation)


    Board[Repealed, R.S., 1985, c. 47 (4th Supp.), s. 52]


    Department[Repealed, 1999, c. 17, s. 149]

    Deputy Minister

    Deputy Minister[Repealed, 1999, c. 17, s. 149]

    fiscal half-year

    fiscal half-year means a fiscal half-year as determined under subsection 78(1.1). (semestre d’exercice)

    fiscal month

    fiscal month means a fiscal month as determined under subsection 78(1);  (mois d’exercice)

    fiscal year

    fiscal year of a person means the same period that is the person’s fiscal year under Part IX. (exercice)


    month means a period beginning on a particular day in a calendar month and ending on

    • (a) the day immediately before the day in the next calendar month that has the same calendar number as the particular day, or

    • (b) if the next calendar month does not have a day that has the same calendar number as the particular day, the last day of that next calendar month; (mois)

    reporting period

    reporting period means a reporting period as determined under section 78.1. (période de déclaration)


    Tribunal means the Canadian International Trade Tribunal established by subsection 3(1) of the Canadian International Trade Tribunal Act.  (Tribunal)

  • Marginal note:Same meaning

    (2) Words and expressions used in this Part in connection with a tax under any other Part have the same meaning as in that other Part unless the contrary intention appears.

  • Marginal note:Remittance

    (3) Unless the contrary intention appears, any reference in this Part to “pay” or “payment”, in relation to taxes imposed under this Act, shall be construed as including, in relation to taxes imposed under Part II or II.2, a reference to “remit” or “remittance”, and other parts of speech and grammatical forms of those words shall be construed in a corresponding manner.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. 15 (1st Supp.), s. 22, c. 7 (2nd Supp.), s. 20, c. 12 (4th Supp.), s. 20, c. 47 (4th Supp.), s. 52
  • 1992, c. 1, s. 65
  • 1994, c. 13, s. 7
  • 1999, c. 17, s. 149
  • 2003, c. 15, s. 95
  • 2010, c. 25, s. 127

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