Section 239 — Excise Tax Act: Authority for separate returns

A registrant who engages in one or more commercial activities in separate branches or divisions may file with the Minister in prescribed manner an application, in prescribed form containing prescribed information, for authority to file separate returns under this Division in respect of a branch or division specified in the application. Where the Minister receives an application under subsection (1) in respect of a branch or division of a registrant and is satisfied that the branch or division can be separately identified by reference to the location thereof or the nature of the activities engaged in by it, and separate records, books of account and accounting systems are maintained in respect of the branch or division, the Minister may, in writing, authorize the registrant to file separate returns in relation to the specified branch or division, subject to such conditions as the Minister may at any time impose. The Minister may, in writing, revoke an authorization granted under subsection (2) where the registrant fails to comply with any condition attached thereto or any provision of this Part; the Minister considers that the authorization is no longer required for the purposes for which it was originally granted, or generally for the purposes of this Part; the Minister is no longer satisfied that the requirements of paragraphs (2)(a) and (b) in respect of the registrant are met; or the registrant, in writing, requests the Minister to revoke the authorization. Where under subsection (3) the Minister revokes an authorization, the Minister shall send a notice in writing of the revocation to the registrant and shall specify therein the effective date thereof.