Excise Tax Act
Sections and provisions with full text and the judgments that cite each one.
Section 270 — Definitions
In this section, receiver means a person who is a receiver within the meaning assigned by subsection 266(1); ( séquestre ) representative means a person, other than a trustee in bankruptcy or a…
Section 271 — Amalgamations
Where two or more corporations (each of which is referred to in this section as a “predecessor”) are merged or amalgamated to form one corporation (in this section referred to as the “new…
Section 272 — Winding-up
Where at any time a particular corporation is wound up and not less than 90% of the issued shares of each class of the capital stock of the particular corporation were, immediately before that time,…
Section 272.1 — Partnerships
For the purposes of this Part, anything done by a person as a member of a partnership is deemed to have been done by the partnership in the course of the partnership’s activities and not to have been…
Section 273 — Joint venture election
Where a registrant (in this section referred to as the “operator”) is a participant in a joint venture (other than a partnership) under an agreement, evidenced in writing, with another person (in…
Section 273.1 — Definitions
The definitions in this subsection apply in this section. added property that is in the possession of a person means tangible personal property (other than property that serves as evidence of the…
Section 273.2 — Definitions
The following definitions apply in this section and section 284.1. actual amount means any amount that is required to be reported in an information return that a person is required to file under…
Section 273.3 — Electronic funds transfer
For greater certainty, information obtained by the Minister under Part XV.1 of the Income Tax Act may be used for the purposes of this Part.
Section 274 — Definitions
In this section, tax benefit means a reduction, an avoidance or a deferral of tax or other amount payable under this Part or an increase in a refund or rebate of tax or other amount under this Part;…
Section 274.1 — Rate change — variation of agreement
If at any time before July 1, 2006, a supplier and a recipient enter into an agreement for a taxable supply of property or a service, the supplier and the recipient at a later time either directly or…
Section 274.11 — Variation of agreement — 2008 rate reduction
If at any time before January 1, 2008, a supplier and a recipient enter into an agreement for a taxable supply of property or a service, the supplier and the recipient at a later time either directly…
Section 274.2 — Definitions
The following definitions apply in this section. person does not include a consumer. ( personne ) rate change means any change in any rate of tax imposed under this Part. ( modification de taux ) tax…
Section 275 — Minister’s duty
The Minister shall administer and enforce this Part and the Commissioner may exercise all the powers and perform the duties of the Minister under this Part. Such officers, agents and employees as are…
Section 276 — Inquiry
The Minister may, for any purpose related to the administration or enforcement of this Part, authorize any person, whether or not the person is an officer of the Canada Revenue Agency, to make such…
Section 277 — 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…
Section 277.1 — Definition of new harmonized value-added tax system
In this section, new harmonized value-added tax system means the system under this Part and Schedules V to X providing for the payment, collection and remittance of tax imposed under any of…
Section 278 — Definition of electronic payment
In this section, electronic payment means any payment or remittance to the Receiver General that is made through electronic services offered by a person described in any of paragraphs (3)(a) to (d)…
Section 278.1 — Meaning of electronic filing
For the purposes of this section, electronic filing means using electronic media in a manner specified in writing by the Minister. A person who is required to file with the Minister a return under…
Section 279 — Execution of documents
A return (other than a return filed by way of electronic filing under section 278.1), certificate or other document made by a person (other than an individual) under this Part or under a regulation…
Section 280 — Interest
Subject to this section and section 281, if a person fails to remit or pay an amount to the Receiver General when required under this Part, the person shall pay interest at the prescribed rate on the…
Section 280.1 — Failure to file a return
Every person who fails to file a return for a reporting period as and when required under this Part is liable to pay a penalty equal to the sum of an amount equal to 1% of the total of all amounts…
Section 280.11 — Failure to file by electronic transmission
In addition to any other penalty under this Part, every person that fails to file a return under Division V for a reporting period as required by subsection 278.1(2.1) is liable to a penalty equal to…
Section 280.12 — Penalty — electronic payment
Every person that fails to comply with subsection 278(3) is liable to a penalty equal to $100 for each such failure.
Section 280.2 — Minimum interest and penalty
If at any time a person pays or remits all tax, net tax, instalments and amounts under section 264 payable by the person under this Part for a reporting period of the person and, immediately before…
Section 280.3 — Dishonoured instruments
For the purposes of this Part and section 155.1 of the Financial Administration Act , any charge that becomes payable at any time by a person under that Act in respect of an instrument tendered in…
Section 281 — Extension for returns
The Minister may at any time extend in writing the time for filing a return, or providing information, under this Part. If the Minister extends the time within which a return of a person is to be…
Section 281.1 — Waiving or cancelling interest
The Minister may, on or before the day that is 10 calendar years after the end of a reporting period of a person, or on application by the person on or before that day, waive or cancel interest…
Section 282 — Demand for return
The Minister may, on demand sent by the Minister, require any person to file, within any reasonable time stipulated in the demand, a return under this Part for any period or transaction designated in…
Section 283 — Failure to answer demand
Every person who fails to file a return when required pursuant to a demand issued under section 282 is liable to a penalty equal to $250.
Section 284 — Failure to provide information
Every person who fails to provide any information or document when and as required under this Part or under a regulation made under this Part is, except where the Minister waives the penalty, liable…
Section 284.01 — Failure to provide information
Every person that fails to report an amount prescribed by regulation, or to provide information prescribed by regulation, as and when required in a return prescribed by regulation, or that misstates…
Section 284.1 — Failure to report actual amounts
In addition to any other penalty under this Part, every reporting institution that fails to report an actual amount (other than an actual amount for which the reporting institution is allowed to…
Section 285 — False statements or omissions
Every person who knowingly, or under circumstances amounting to gross negligence, makes or participates in, assents to or acquiesces in the making of a false statement or omission in a return,…
Section 285.01 — Definitions
The following definitions apply in this section. electronic cash register means a device that keeps a register or supporting documents through the means of an electronic device or computer system…
Section 285.02 — Penalty
In addition to any other penalty under this Part, the recipient of a supply of property or a service that evades or attempts to evade the payment or collection of tax payable by the recipient under…
Section 285.03 — Definitions
The following definitions apply in this section. gross entitlements of a person at any time, in respect of a planning activity of the person, means all amounts to which the person, or another person…
Section 285.1 — Definitions
The definitions in this subsection apply in this section. culpable conduct means conduct, whether an act or a failure to act, that is tantamount to intentional conduct; shows an indifference as to…
Section 286 — Keeping books and records
Every person that carries on a business or is engaged in a commercial activity in Canada, every person that is required under this Part to file a return and every person that makes an application for…
Section 287 — Definitions
In sections 288 to 292, authorized person means a person who is authorized by the Minister for the purposes of sections 288 to 292; ( personne autorisée ) dwelling-house means the whole or any part…
Section 288 — Inspections
Subject to subsection (2), an authorized person may, at all reasonable times, for any purpose related to the administration or enforcement of this Part inspect, audit or examine any documents,…
Section 289 — Requirement to provide documents or information
Despite any other provision of this Part, the Minister may, subject to subsection (2), for any purpose related to the administration or enforcement of a listed international agreement or this Part,…
Section 289.1 — Compliance order
On summary application by the Minister, a judge may, despite subsection 326(2), order a person to provide any access, assistance, information or document sought by the Minister under section 288 or…
Section 289.2 — Time period not to count
The following periods of time shall not be counted in the computation of the period of time within which an assessment of a person may be made under section 296 or 297: if the person is served or…
Section 290 — Search warrant
A judge may, on ex parte application by the Minister, issue a warrant authorizing any person named therein to enter and search any building, receptacle or place for any document or thing that may…
Section 290.1 — Warrant under Criminal Code
For the purposes of this Part and subject to subsection (2), a warrant may be issued under subsection 487.01(1) of the Criminal Code to an authorized person even though that person is not a peace…
Section 290.2 — Things seized
Subsection (2) applies to an authorized person who has seized anything under a warrant issued under the Criminal Code ; under section 487.11 or 489 of the Criminal Code ; or in the execution of…
Section 291 — Copies
If any document is seized, inspected, audited, examined or provided under any of sections 276 and 288 to 290, the person by whom it is seized, inspected, audited or examined or to whom it is provided…
Section 292 — Meaning of foreign-based information or document
For the purposes of this section, foreign-based information or document means any information or document that is available or located outside Canada and that may be relevant to the administration or…
Section 293 — Definitions
In this section, custodian means a person in whose custody a package is placed under subsection (3); ( gardien ) judge means a judge of a superior court having jurisdiction in the province where the…
Section 294 — Information respecting non-resident persons
Every corporation that, at any time in a taxation year, was resident in Canada or carried on business or a commercial activity in Canada shall, in respect of each non-resident person with whom it was…