Section 277 — Excise Tax Act: Regulations

The Governor in Council may make regulations prescribing anything that, by this Part, is to be prescribed or is to be determined or regulated by regulation; requiring any class of persons to make returns respecting any class of information required in connection with the administration of this Part; requiring any person to provide any information, including the person’s name, address and registration number, to any class of persons required to make a return containing that information; requiring any person to provide the Minister with the person’s Social Insurance Number; requiring a person who is, by a regulation made under paragraph (b), required to make a return to supply a copy of the return or of a prescribed part thereof to the person to whom the return or part relates; providing for the retention by way of deduction or set-off of the amount of a person’s indebtedness under this Part out of any amount or amounts that may be or become payable by Her Majesty in right of Canada to the person in respect of salary or wages; and generally to carry out the purposes and provisions of this Part. A regulation made under this Part shall have effect from the date it is published in the Canada Gazette or at such time thereafter as may be specified in the regulation, unless the regulation provides otherwise and has a relieving effect only; corrects an ambiguous or deficient enactment that was not in accordance with the objects of this Part or the regulations made under this Part; is consequential on an amendment to this Part that is applicable before the date the regulation is published in the Canada Gazette ; or gives effect to a budgetary or other public announcement, in which case the regulation shall not, except where paragraph (a), (b) or (c) applies, have effect before the date the announcement was made.