Excise Tax Act

Marginal note:Drawback on certain goods

• 70 (1) On application, the Minister may, under regulations of the Governor in Council, grant a drawback of the tax imposed under Part III and paid on or in respect of

  • (a) goods exported from Canada;

  • (b) goods supplied as ships’ stores;

  • (c) goods used for the equipment, repair or reconstruction of ships or aircraft; or

  • (d) goods delivered to telegraph cable ships proceeding on an ocean voyage for use in laying or repairing oceanic telegraph cables outside Canadian waters.

• Marginal note:Specific sum

  (2) The Minister may, under regulations of the Governor in Council, pay a specific sum in lieu of a drawback under subsection (1) in any case where a specific sum in lieu of a drawback of duties is granted under section 102.1 of the Customs Tariff.

• Marginal note:Drawback on imported goods

  (2.1) On application, the Minister may, under section 100 of the Customs Tariff, grant a drawback of the tax imposed under Part III and paid on or in respect of goods imported into Canada.

• Marginal note:Application for drawback

  (3) An application for a drawback under this section shall be made in the prescribed form and contain the prescribed information and shall be filed with the Minister within such time and in such manner as the Governor in Council may, by regulation, prescribe.

• Marginal note:Evidence

  (4) No drawback shall be granted under this section unless the person applying therefor provides such evidence in support of the application as the Minister may require.

• (5) [Repealed, 2002, c. 22, s. 381]