Excise Tax Act
Sections and provisions with full text and the judgments that cite each one.
Section 1 — Short title
This Act may be cited as the Excise Tax Act .
Section 2 — Definitions
The following definitions apply in this section, Parts I to VIII (other than section 121) and Schedules I to IV: accredited representative [Repealed, 2002, c. 22, s. 366] Agency means the Canada…
Section 3 — Definitions
In this Part, exchange means a group of persons formed for the purpose of exchanging reciprocal contracts of indemnity or inter-insurance with each other through the same attorney; ( Bourse ) insurer…
Section 4 — Tax on premiums in respect of insurance effected outside Canada
Every person resident in Canada by whom or on whose behalf a contract of insurance, other than a contract of reinsurance, is entered into or renewed against a risk ordinarily within Canada at the…
Section 5 — Returns
Every person to whom section 4 applies shall, on or before April 30 in each year, make a return in writing to the Minister stating, with respect to each contract of insurance entered into or renewed…
Section 6 — Examination of books and records
The Commissioner or any officer or employee of the Agency appointed by the Commissioner may visit the office of any insurer, broker or agent and examine their books and records for the purpose of…
Section 7 — Definition
In this section, month means a period beginning on a particular day in a calendar month and ending on the day immediately before the day in the next calendar month that has the same calendar number…
Section 8 — Definitions
In this Part, air carrier means a person who provides transportation of a person by air; ( transporteur aérien ) certified air carrier means an air carrier who is authorized by the Canadian…
Section 9 — Binding on Her Majesty
This Part is binding on Her Majesty in right of Canada or a province.
Section 10 — Tax imposed
There shall be imposed, levied and collected an air transportation tax, determined under section 11, on each amount paid or payable in Canada for transportation of a person by air where that…
Section 11 — Amount of tax
Subject to subsections (2) and (2.1), the tax imposed under subsection 10(1) or (2) on each amount paid or payable for transportation of a person by air shall be an amount that is the lesser of the…
Section 12 — Specific tax
There shall be imposed, levied and collected an air transportation tax, determined under section 13, on each amount paid or payable in Canada for transportation of a person by air where that…
Section 13 — Amount of tax
Subject to subsection (2), the tax imposed under subsection 12(1) for transportation of a person by air shall be an amount that is the lesser of the amount of $30, if the amount paid or payable for…
Section 13.1 — More than one amount payable
Notwithstanding sections 11 and 13 but subject to subsection 11(3) and subsection (2) of this section, where two or more amounts are paid or payable at the same time for transportation of a person by…
Section 14 — When and by whom tax payable
The tax on each amount paid or payable in Canada for transportation of a person by air is payable at the time when the amount is so paid or becomes payable and in any case prior to the provision of…
Section 15 — Employees of foreign country
This Part does not apply in the case of any amount paid for transportation by air of a person described in section 2 of Part II of Schedule III.
Section 16 — Amount deemed paid in Canada
Where an amount is paid or payable outside Canada for the transportation of a person by air by transmission from within Canada to a place outside Canada, by means of telegraph or mail, of cash,…
Section 16.1 — Elimination of air transportation tax
No tax shall be imposed, levied or collected on any amount paid or payable for the transportation of a person by air that in the case of tax imposed under subsection 10(1) or 12(1), begins after…
Section 17 — Duty to apply for licence
Subject to this section, every certified air carrier, other than an air carrier that provides only air transportation that is exempt from the operation of this Part pursuant to paragraph 21(d), shall…
Section 18 — Duty of licensed air carrier
Every licensed air carrier is an agent of the Minister and as such shall, as provided in this section, levy and collect any taxes imposed by this Part for the transportation of a person by air; and…
Section 19 — Debt to Her Majesty
Every person who, being required by or pursuant to this Part to collect an air transportation tax, fails to do so as required is liable to Her Majesty for the amount of the tax and that amount is…
Section 20 — Monthly return of taxes
Every licensed air carrier that is required by this Part to collect tax shall make each month a true return, in the prescribed form and containing the prescribed information including statistical…
Section 20.1 — Interpretation
For the purposes of this section, a licensed air carrier’s “instalment base” for a month is the lesser of the tax imposed by this Part that was collected or collectible by that carrier in that month,…
Section 20.2 — Prepaid amounts
For greater certainty, amounts collected as described in paragraph 20(1)(b) shall be deemed to be sums payable under this Act. Each licensed air carrier that is required to make a return of the…
Section 21 — Regulations
The Governor in Council may by regulation prescribe, for those cases where the amount charged for transportation by air includes the transportation of persons and goods by air, the manner in which…
Section 21.1 — Definitions
In this Part, amount charged , in respect of a taxable service, means any amount paid or payable by a person for the taxable service, before any amount paid or payable in respect of any tax under…
Section 21.11 — Binding on the Crown
This Part binds Her Majesty in right of Canada or a province.
Section 21.12 — Imposition of tax
There shall be imposed, levied and collected a tax at the rate of eleven per cent on the amount charged for a taxable service, payable by the person providing the service at the time the amount…
Section 21.13 — Relief from tax for licensee
No tax is payable under section 21.12 in respect of a taxable service provided to a licensee who, in the case of a service described in paragraph (a), (b), (c) or (d) of the definition taxable…
Section 21.14 — Where service provided to non-arm’s length person
Where a licensee has provided a taxable service to a person with whom the licensee was not dealing at arm’s length at the time of the provision for no amount charged or for an amount charged that was…
Section 21.15 — Security
A small undertaking that proposes to provide a taxable service in respect of which tax is or will be imposed by section 21.12 shall, if required by the Minister, provide security in accordance with…
Section 21.16 — Diversions
Where, pursuant to subsection 21.13(1) or (2), a taxable service is relieved from tax by reason of the use for which the service is acquired, in this section referred to as the “relieved use”, and…
Section 21.17 — Application for licence
Subject to this section, every person who is providing a taxable service for an amount charged on the coming into force of this Part shall make an application in the prescribed form to the Minister…
Section 21.18 — Issue of licence
The Minister may issue a licence for the purposes of this Part to any person applying therefor under section 21.17.
Section 21.19 — Cancellation
The Minister may cancel a licence issued under section 21.18 if, in the Minister’s opinion, it is no longer required for the purposes of this Part.
Section 21.2 — Regulations
The Governor in Council may make regulations prescribing, for the purposes of paragraph (g) of the definition taxable service in subsection 21.1(1), any service other than a programming service…
Section 21.21 — Override of other laws
A licensee may, notwithstanding the Broadcasting Act or any other Act of Parliament or any regulation or other statutory instrument made thereunder or any other law, and notwithstanding any decision…
Section 21.22 — Definitions
In this Part, amount charged , in respect of a service, means any amount paid or payable by a person for the service, before any amount paid or payable in respect of any tax under this Part or…
Section 21.23 — Binding on Her Majesty
This Part binds Her Majesty in right of Canada or a province.
Section 21.24 — Imposition of tax
There shall be imposed, levied and collected a tax at the rate of eleven per cent on the amount charged for a taxable service acquired from a licensee, payable by the person charged for the service…
Section 21.25 — Where service acquired by licensee
Where a licensee has provided a taxable service to itself for use in the administration or management of its business, for the purposes of this Part, the licensee shall be deemed to have acquired the…
Section 21.26 — Relief from tax for residential telephone service
No tax is payable under section 21.24 on any amount charged for the provision, commencement or cessation of residential telephone service, other than the provision of long distance telephone service;…
Section 21.27 — Relief from tax for diplomats
No tax is payable under section 21.24 on any amount charged for a taxable service acquired by a person described in section 2 of Part II of Schedule III or by a member of the family of that person,…
Section 21.28 — Relief from tax for licence holders under this Part
No tax is payable under section 21.24 on any amount charged for a taxable service acquired by a person to whom a licence has been issued under subsection 21.3(2) for provision to another person or…
Section 21.29 — Diversions
Where, pursuant to subsection 21.28(1) or (2), no tax is payable in respect of a taxable service by reason of the use for which the service is acquired (in this section referred to as the “relieved…
Section 21.3 — Application for licence
Every telecommunications carrier who provides taxable services in Canada for an amount charged shall make an application in the prescribed form to the Minister for a licence for the purposes of this…
Section 21.31 — Duty of licensee
Every licensee is an agent of the Minister for the purpose of collecting taxes under this Part and as such shall levy and collect any taxes imposed by this Part on the amount charged for a taxable…
Section 21.32 — Monthly return of taxes
Every licensee shall make each month a true return, in the prescribed form and containing the prescribed information, of all amounts collected or collectible by the licensee by way of the tax imposed…
Section 21.33 — Interpretation
For the purposes of this section, a licensee’s “instalment base” for a month is the lesser of the tax imposed by this Part that was collected or collectible by that licensee in that month, and the…
Section 21.34 — Regulations
The Governor in Council may make regulations respecting the method for determining the reasonable amount charged for a taxable service for the purposes of section 21.25; and generally for carrying…