Excise Tax Act
Sections and provisions with full text and the judgments that cite each one.
Section 226.01
[Repealed, 2007, c. 18, s. 29]
Section 226.1
[Repealed, 2007, c. 18, s. 30]
Section 227 — Election for streamlined accounting
A registrant (other than a charity that is not designated under section 178.7) who is a prescribed registrant or a member of a prescribed class of registrants may elect to determine the net tax of…
Section 228 — Calculation of net tax
Every person who is required to file a return under this Division shall, in the return, calculate the net tax of the person for the reporting period for which the return is required to be filed,…
Section 229 — Payment of net tax refund
Where a net tax refund payable to a person is claimed in a return filed under this Division by the person, the Minister shall pay the refund to the person with all due dispatch after the return is…
Section 230 — Refund of payment
Where a person has paid instalments or interim net tax for a reporting period of the person, or any other amounts on account of the person’s net tax for the period, that exceed the amount of the net…
Section 230.1 — Overpayment of refund or interest
Where an amount is paid to, or applied to a liability of, a person as a refund, or as interest, under this Division and the person is not entitled to the refund or interest, as the case may be, or…
Section 230.2 — Definitions
In this section, certified institution has the meaning assigned by section 2 of Part XIV of Schedule III; ( institution agréée ) specified property means goods described in section 1 of Part XIV of…
Section 231 — Bad debt — deduction from net tax
If a supplier has made a taxable supply (other than a zero-rated supply) for consideration to a recipient with whom the supplier was dealing at arm’s length, it is established that all or a part of…
Section 231.1 — No adjustment of provincial component of tax
The amount of tax under subsection 165(2) in respect of a supply that is equal to the amount in respect of the supply that may be deducted under subsection 234(3) by a person shall not be included in…
Section 232 — Refund or adjustment of tax
Where a particular person has charged to, or collected from, another person an amount as or on account of tax under Division II in excess of the tax under that Division that was collectible by the…
Section 232.01 — Definitions
In this section and in section 232.02, employer resource and specified resource have the same meanings as in section 172.1; claim period has the meaning assigned by subsection 259(1); and eligible…
Section 232.02 — Total tax amount
In this section, total tax amount of a tax adjustment note issued under subsection (2) means the total of the federal component amount and the provincial component amount of the tax adjustment note.…
Section 232.1 — Promotional allowances
For the purposes of this Part, if a particular registrant acquires particular tangible personal property exclusively for supply by way of sale for a price in money in the course of commercial…
Section 233 — Meaning of specified amount
In this section, specified amount , in respect of a patronage dividend paid by a person in a fiscal year of the person, means the amount determined by the formula A × [(B + D)/(C + D)] where A is the…
Section 234 — Deduction for rebate
If, in the circumstances described in subsection 252.41(2), 254(4), 254.1(4) or 258.1(3) or in circumstances prescribed for the purposes of subsection 256.21(3), a particular person pays to or…
Section 235 — Net tax where passenger vehicle leased
If, in a taxation year of a registrant, tax becomes payable, or is paid without having become payable, by the registrant in respect of supplies of a passenger vehicle made under a lease and the total…
Section 236 — Food, beverages and entertainment
If an amount (in this subsection referred to as the “composite amount”) becomes due from a person, or is a payment made by a person without having become due, in respect of a supply of property or a…
Section 236.01 — Definitions
The following definitions apply in this section. large business means a prescribed person or a person of a prescribed class. ( grande entreprise ) specified property or service means a prescribed…
Section 236.1 — Adjustment if property not exported or supplied
If a registrant has received a zero-rated supply of a continuous transmission commodity included in section 15.2 of Part V of Schedule VI and the commodity is neither exported, as described in…
Section 236.2 — Adjustment if invalid use of export certificate
If a registrant has received a supply of property (other than a supply that is included in any provision of Schedule VI other than section 1.1 of Part V of that Schedule) from a supplier to whom the…
Section 236.3 — Adjustment if invalid use of export distribution centre certificate
If a registrant has received a supply of property (other than a supply that is included in any provision of Schedule VI other than section 1.2 of Part V of that Schedule) from a supplier to whom the…
Section 236.4 — Election for residential complex
A person may make an election in respect of a residential complex, or in respect of an addition to a multiple unit residential complex, for a particular reporting period of the person if the person…
Section 236.5 — First and second variant years
For the purposes of this section, a fiscal year of a network seller in respect of which an approval granted under 178(5) is in effect is the first variant year of the network seller if the network…
Section 237 — Instalments
Where the reporting period of a registrant is a fiscal year or a period determined under subsection 248(3), the registrant shall, within one month after the end of each fiscal quarter of the…
Section 238 — Filing required
Every registrant shall file a return with the Minister for each reporting period of the registrant where the registrant’s reporting period is or would, in the absence of subsection 251(1), be the…
Section 238.1 — Definitions
In this section, cumulative amount for a reporting period of a registrant means the total of the amount that would be the registrant’s net tax for the period if it were determined without reference…
Section 239 — 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…
Section 240 — Registration required
Every person who makes a taxable supply in Canada in the course of a commercial activity engaged in by the person in Canada is required to be registered for the purposes of this Part, except where…
Section 241 — Registration
The Minister may register any person that applies for registration and, upon doing so, must assign a registration number to the person and notify the person in writing of the registration number and…
Section 242 — Cancellation
The Minister may, after giving a person who is registered under this Subdivision reasonable written notice, cancel the registration of the person if the Minister is satisfied that the registration is…
Section 243 — Determination of fiscal quarters
For the purposes of this Part, the fiscal quarters in a fiscal year of a person shall be determined in accordance with the following rules: there shall not be more than four fiscal quarters in the…
Section 244 — Election for fiscal year
Where the taxation year of a person is not a calendar year, the person may elect to have fiscal years that are calendar years, effective on the first day of a calendar year. Where the taxation year…
Section 244.1 — Fiscal year — selected listed financial institution
If a person is a financial institution described in subparagraph 149(1)(a)(vi) or (ix) that is a selected listed financial institution throughout a particular reporting period in a particular fiscal…
Section 245 — Reporting period of non-registrant
Subject to section 251, the reporting period of a person who is not a registrant is a calendar month. Subject to subsection 248(3) and sections 251, 265 to 267 and 322.1, the reporting period of a…
Section 246 — Election for fiscal months
Any person may make an election to have reporting periods that are fiscal months of the person, to take effect where the person is a registrant, on the first day of a fiscal year of the person; or on…
Section 247 — Election for fiscal quarters
A person that is a charity on the first day of a fiscal year of the person or whose threshold amount for a fiscal year does not exceed $6,000,000 may make an election to have reporting periods that…
Section 248 — Election for fiscal years
A registrant that is a charity on the first day of a fiscal year of the registrant or whose threshold amount for a fiscal year does not exceed $1,500,000 may make an election to have reporting…
Section 249 — Threshold amount for fiscal year
For the purposes of sections 245, 247 and 248, the threshold amount of a particular person for a fiscal year of the person is an amount equal to the total of the amount determined by the formula A ×…
Section 250 — Form and filing of election
An election made under section 246, 247 or 248 by a person shall be made in prescribed form containing prescribed information; be filed with the Minister in prescribed manner; specify the first…
Section 251 — On becoming registrant
For the purposes of this Part, where a person becomes a registrant on a particular day, the period beginning on the first day of the calendar month that includes the particular day and ending on the…
Section 252 — Non-resident rebate in respect of exported goods
If a non-resident person is the recipient of a supply of tangible personal property acquired by the person for use primarily outside Canada, the person is not a consumer of the property, the property…
Section 252.1
[Repealed, 2017, c. 20, s. 37]
Section 252.2 — Restriction
A rebate shall not be paid under section 252 to a person unless the person files an application for the rebate within one year after in the case of a rebate under subsection 252(1), the day the…
Section 252.3 — Rebate for non-resident exhibitors
Where a non-resident person who is not registered under Subdivision D of Division V is the recipient of a supply by way of lease, licence or similar arrangement of real property that is acquired by…
Section 252.4 — Definitions
The following definitions apply in this section. camping accommodation means a campsite at a recreational trailer park or campground (other than a campsite included in the definition short-term…
Section 252.41 — Non-resident rebate respecting installation services
Where tangible personal property is supplied on an installed basis by a non-resident supplier who is not registered under Subdivision D of Division V to a particular person who is so registered and…
Section 252.5 — Liability for amount paid or credited
If, under section 252 or 252.4, a registrant at a particular time pays to, or credits in favour of, a person an amount on account of a rebate and the person does not satisfy the condition (in this…
Section 253 — Employees and partners
Where a musical instrument, motor vehicle, aircraft or any other property or a service is or would, but for subsection 272.1(1), be regarded as having been acquired, imported or brought into a…
Section 254 — Definitions
In this section, relation of a particular individual means another individual who is related to the particular individual or who is a former spouse or common-law partner of the particular individual;…