Excise Tax Act
Sections and provisions with full text and the judgments that cite each one.
Section 254.1 — Definitions
In this section, long-term lease , in respect of land, means a lease, licence or similar arrangement under which continuous possession of the land is provided for a period of at least twenty years or…
Section 255 — Meaning of relation
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.…
Section 256 — 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;…
Section 256.1 — Rebate to owner of land leased for residential purposes
If an exempt supply of land described by section 6.1 or 6.11 of Part I of Schedule V is made to a particular lessee who is acquiring the land for the purpose of making a particular supply of property…
Section 256.2 — Definitions
The definitions in this subsection apply in this section. first use , in respect of a residential unit, means the first use of the unit after the construction or last substantial renovation of the…
Section 256.21 — Housing rebates — participating provinces
If a sales tax harmonization agreement with the government of a participating province allows for rebates in respect of residential property relating to the new harmonized value-added tax system in…
Section 256.3 — Transitional rebate
If a particular person, other than a cooperative housing corporation, pursuant to an agreement of purchase and sale, evidenced in writing, entered into on or before May 2, 2006, is the recipient of a…
Section 256.4 — Transitional rebate where section 254.1 applies
If under an agreement, evidenced in writing, entered into on or before May 2, 2006, between a particular person and a builder of a residential complex that is a single unit residential complex or a…
Section 256.5 — Transitional rebate for purchaser
Where under an agreement, evidenced in writing, entered into between a particular person and a builder of a residential complex, other than a single unit residential complex or a residential…
Section 256.6 — Transitional rebate for builder
If under an agreement, evidenced in writing, entered into between a particular person and a builder of a residential complex, other than a single unit residential complex or a residential condominium…
Section 256.7 — Transitional rebate — 2008 rate reduction
If a particular person, other than a cooperative housing corporation, pursuant to an agreement of purchase and sale, evidenced in writing, entered into on or before May 2, 2006, is the recipient of a…
Section 256.71 — Transitional rebate where section 254.1 applies — 2008 rate reduction
If under an agreement, evidenced in writing, entered into on or before May 2, 2006, between a particular person and a builder of a residential complex that is a single unit residential complex or a…
Section 256.72 — Transitional rebate for purchaser — 2008 rate reduction
Where under an agreement, evidenced in writing, entered into between a particular person and a builder of a residential complex, other than a single unit residential complex or a residential…
Section 256.73 — Transitional rebate for builder — 2008 rate reduction
If under an agreement, evidenced in writing, entered into between a particular person and a builder of a residential complex, other than a single unit residential complex or a residential condominium…
Section 256.74 — Transitional rebate — 2008 rate reduction
If a particular person, other than a cooperative housing corporation, pursuant to an agreement of purchase and sale, evidenced in writing, entered into after May 2, 2006, but on or before October 30,…
Section 256.75 — Transitional rebate where section 254.1 applies — 2008 rate reduction
If under an agreement, evidenced in writing, entered into after May 2, 2006, but on or before October 30, 2007, between a particular person and a builder of a residential complex that is a single…
Section 256.76 — Transitional rebate for purchaser — 2008 rate reduction
Where under an agreement, evidenced in writing, entered into between a particular person and a builder of a residential complex, other than a single unit residential complex or a residential…
Section 256.77 — Transitional rebate for builder — 2008 rate reduction
If under an agreement, evidenced in writing, entered into between a particular person and a builder of a residential complex, other than a single unit residential complex or a residential condominium…
Section 257 — Non-registrant sale of real property
If a person who is not a registrant makes a particular taxable supply of real property by way of sale, the Minister shall, subject to subsections (1.1) and (2), pay a rebate to the person equal to…
Section 257.1 — Sale of personal property by non-registrant municipality
If a person that is a municipality, or is designated to be a municipality for the purposes of section 259, and that is not a registrant makes, at any time, a taxable supply by way of sale of personal…
Section 258 — Definition of legal aid plan
In this section, legal aid plan means a legal aid plan administered under the authority of the government of a province. Where a person responsible for the administration of a legal aid plan in a…
Section 258.1 — Definition of qualifying motor vehicle
In this section, qualifying motor vehicle means a motor vehicle that is equipped with a device designed exclusively to assist in placing a wheelchair in the vehicle without having to collapse the…
Section 258.2 — Rebate for modification service
If a person acquires a service (in this section referred to as the “modification service”), performed on a motor vehicle of the person outside Canada or a participating province, of specially…
Section 259 — Definitions
In this section, ancillary supply means an exempt supply of a service of organizing or coordinating the making of facility supplies or home medical supplies in respect of which supply an amount,…
Section 259.1 — Definitions
The definitions in this subsection apply in this section. claim period has the meaning assigned by subsection 259(1). ( période de demande ) printed book does not include anything that is or the main…
Section 259.2 — Definitions
The following definitions apply in this section. claim period has the same meaning as in subsection 259(1). ( période de demande ) Legion entity means the Dominion Command or any provincial command…
Section 260 — Exports by a charity or a public institution
Where a person that is a charity or a public institution is the recipient of a supply of property or a service, has paid tax in respect of the supply and has exported the property or service, subject…
Section 261 — Rebate of payment made in error
Where a person has paid an amount as or on account of, or that was taken into account as, tax, net tax, penalty, interest or other obligation under this Part in circumstances where the amount was not…
Section 261.01 — Definitions
The definitions in this subsection apply in this section. active member has the meaning assigned by subsection 8500(1) of the Income Tax Regulations . ( participant actif ) claim period has the…
Section 261.1 — Rebate in respect of goods removed from a participating province
If a supply by way of sale of property that is tangible personal property (other than property included in paragraph 252(1)(a) or (c)), a mobile home or a floating home is made in a particular…
Section 261.2 — Rebate in respect of goods imported at a place in a province
If a person that is resident in a particular participating province pays tax under subsection 212.1(2) in respect of property described in paragraph 212.1(2)(b) that the person imports at a place in…
Section 261.3 — Rebate in respect of intangible personal property or services supplied in a participating province
If a person that is resident in Canada is the recipient of a supply made in a participating province of intangible personal property or a service that is acquired by the person for consumption, use…
Section 261.31
[Repealed, 2012, c. 31, s. 90] If tax under subsection 165(2), sections 212.1 or 218.1 or Division IV.1 is payable by a listed financial institution described in subparagraph 149(1)(a)(vi) or (ix),…
Section 261.4 — Restriction
A rebate shall not be paid under any of sections 261.1 to 261.31 unless the person files an application for the rebate within one year after in the case of a rebate under section 261.1 in respect of…
Section 261.5
[Repealed, 2000, c. 30, s. 78]
Section 262 — Form and filing of application
An application for a rebate under this Division (other than section 253) shall be made in prescribed form containing prescribed information and shall be filed with the Minister in prescribed manner.…
Section 263 — Restriction on rebate
A rebate of an amount under subsection 215.1(1) or (2) or 216(6) or any of sections 252 to 261.31, or a refund or abatement of an amount that, because of subsection 215.1(3) or 216(7), may be granted…
Section 263.01 — Restriction on rebate, etc.
A rebate of an amount under any provision of this Act (other than sections 252.4 and 252.41) or a refund or abatement of an amount that, because of subsection 215.1(3) or 216(7), may be granted under…
Section 263.02 — Restriction on rebate
A rebate under this Part shall not be paid to a person at any time unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under…
Section 263.1 — Idem
Where a trustee is appointed under the Bankruptcy and Insolvency Act to act in the administration of the estate of a bankrupt, a rebate under this Part that the bankrupt was entitled to claim before…
Section 263.2 — Rebates in respect of beverages in returnable containers
For the purposes of sections 252, 260 and 261.1, if a person is the recipient of a supply of a beverage in a filled and sealed returnable container or of a used and empty returnable container (or the…
Section 263.3 — Making an application
For the purposes of this section, an individual makes an application if they file an application with the Minister or submit an application to a builder. A particular rebate under subsection…
Section 263.4 — Definition of agreement of sale
For the purposes of this section, agreement of sale , in respect of a residential complex, means an agreement that is entered into by a builder of the residential complex or by a cooperative housing…
Section 264 — Overpayment of rebate or interest
Where an amount is paid to, or applied to a liability of, a person as a rebate under section 215.1, subsection 216(6) or this Division (other than section 253) or as interest under section 297 and…
Section 265 — Bankruptcies
For the purposes of this Part, where on a particular day a person becomes a bankrupt, the trustee in bankruptcy is deemed to supply a service to the bankrupt of acting as trustee in bankruptcy and…
Section 266 — Definitions
In this section, business includes a part of a business; ( entreprise ) receiver means a person who under the authority of a debenture, bond or other debt security, of a court order or of an Act of…
Section 267 — Estate of a deceased individual
Subject to sections 267.1, 269 and 270, if an individual dies, this Part (other than section 279) applies as though the estate of the individual were the individual and the individual had not died,…
Section 267.1 — Definitions
The definitions in this subsection apply in this section and in sections 268 to 270. trust includes the estate of a deceased individual. ( fiducie ) trustee includes the personal representative of a…
Section 268 — Inter vivos trust
For the purposes of this Part, where a person settles property on an inter vivos trust, the person is deemed to have made and the trust is deemed to have received a supply by way of sale of the…
Section 269 — Distribution by trust
For the purposes of this Part, where a trustee of a trust distributes property of the trust to one or more persons, the distribution of the property is deemed to be a supply of the property made by…