Excise Tax Act
Sections and provisions with full text and the judgments that cite each one.
Section 295 — Definitions
In this section, aboriginal government means an aboriginal government as defined in subsection 2(1) of the Federal-Provincial Fiscal Arrangements Act ; ( gouvernement autochtone ) authorized person…
Section 296 — Assessments
The Minister may assess the net tax of a person under Division V for a reporting period of the person, any tax payable by a person under Division II, IV or IV.1, any penalty or interest payable by a…
Section 297 — Assessment of rebate
On receipt of an application made by a person for a rebate under section 215.1 or Division VI, the Minister shall, with all due dispatch, consider the application and assess the amount of the rebate,…
Section 297.1 — Minimum amounts owed to Her Majesty
If the Minister determines, at any time, that the total of all amounts owing by a person to Her Majesty in right of Canada under this Part does not exceed two dollars, those amounts are deemed to be…
Section 298 — Period for assessment
Subject to subsections (3) to (6.1), an assessment of a person shall not be made under section 296 in the case of an assessment of net tax of the person for a reporting period of the person, an…
Section 299 — Minister not bound
The Minister is not bound by any return, application or information provided by or on behalf of any person and may make an assessment, notwithstanding any return, application or information so…
Section 300 — Notice of assessment
After making an assessment, the Minister shall send to the person assessed a notice of the assessment. A notice of assessment may include assessments in respect of any number or combination of…
Section 300.1 — Amount deemed not assessed
Despite any other provision of this Part, an amount in respect of which particular information relevant to its assessment was provided to the Canada Revenue Agency under a contract entered into by a…
Section 301 — Meaning of specified person
Where an assessment is issued to a person in respect of net tax for a reporting period of the person, an amount (other than net tax) that became payable or remittable by the person during a reporting…
Section 302 — Appeal to Tax Court
Where a person files a notice of objection to an assessment and the Minister sends to the person a notice of a reassessment or an additional assessment, in respect of any matter dealt with in the…
Section 303 — Extension of time by Minister
Where no objection to an assessment is filed under section 301, or no request has been made under subsection 274(6), within the time limit otherwise provided, a person may make an application to the…
Section 304 — Extension of time by Tax Court
A person who has made an application under section 303 may apply to the Tax Court to have the application granted after either the Minister has refused the application, or ninety days have elapsed…
Section 305 — Extension of time to appeal
Where no appeal to the Tax Court under section 306 has been instituted within the time limited by that provision for doing so, a person may make an application to the Tax Court for an order extending…
Section 306 — Appeal
A person who has filed a notice of objection to an assessment under this Subdivision may appeal to the Tax Court to have the assessment vacated or a reassessment made after either the Minister has…
Section 306.1 — Limitation on appeals to the Tax Court
Despite sections 302 and 306, if a person to which subsection 301(1.2) or (1.21) applies has filed a notice of objection to an assessment, the person may appeal to the Tax Court to have the…
Section 307 — Institution of appeals
An appeal to the Tax Court under this Act, other than one referred to in section 18.3001 of the Tax Court of Canada Act , shall be instituted in the manner set out in that Act or in any rules made…
Section 308 — Notice to Commissioner
Where an appeal is made to the Tax Court under section 18.3001 of the Tax Court of Canada Act , the Court shall forthwith send a copy of the notice of appeal to the office of the Commissioner.…
Section 309 — Disposition of appeal
The Tax Court may dispose of an appeal from an assessment by dismissing it; or allowing it and vacating the assessment, or referring the assessment back to the Minister for reconsideration and…
Section 310 — References to Tax Court
Where the Minister and another person agree in writing that a question arising under this Part, in respect of any assessment or proposed assessment, should be determined by the Tax Court, that…
Section 311 — Reference of common questions to Tax Court
Where the Minister is of the opinion that a question arising out of one and the same transaction or occurrence or series of transactions or occurrences is common to assessments or proposed…
Section 312 — Statutory recovery rights only
Except as specifically provided in this Part, the Customs Act or the Financial Administration Act , no person has a right to recover any money paid to Her Majesty as or on account of, or that has…
Section 313 — Definitions
The following definitions apply in this section. action means an action to collect a tax debt of a person and includes a proceeding in a court and anything done by the Minister under any provision of…
Section 314 — Security
The Minister may, if the Minister considers it advisable in a particular case, accept security in an amount and a form satisfactory to the Minister for payment of any amount that is or may become…
Section 315 — Assessment before collection
The Minister may not take any collection action under sections 316 to 321 in respect of any amount payable or remittable by a person that may be assessed under this Part, other than interest, unless…
Section 316 — Certificates
Any tax, net tax, penalty, interest or other amount payable or remittable by a person (in this section referred to as the “debtor”) under this Part, or any part of any such amount, that has not been…
Section 317 — Garnishment
If the Minister has knowledge or suspects that a particular person is, or will be within one year, liable to make a payment to another person who is liable to pay or remit an amount under this Part…
Section 318 — Recovery by deduction or set-off
Where a person is indebted to Her Majesty in right of Canada under this Part, the Minister may require the retention by way of deduction or set-off of such amount as the Minister may specify out of…
Section 319 — Acquisition of debtor’s property
For the purpose of collecting debts owed by a person to Her Majesty in right of Canada under this Part, the Minister may purchase or otherwise acquire any interest in the person’s property that the…
Section 320 — Moneys seized from tax debtor
If the Minister has knowledge or suspects that a particular person is holding moneys that were seized by a police officer in the course of administering or enforcing the criminal law of Canada from…
Section 321 — Seizure of chattels
Where a person fails to pay an amount as required under this Part, the Minister may give thirty days notice to the person by registered or certified mail addressed to the person’s latest known…
Section 322 — Person leaving Canada
If the Minister suspects that a person has left or is about to leave Canada, the Minister may, before the day otherwise fixed for payment, by notice to the person served personally or sent by…
Section 322.1 — Definitions
The definitions in this subsection apply in this section. assessed period of a person, in respect of an authorization under subsection (2) relating to a particular reporting period of the person,…
Section 323 — Liability of directors
If a corporation fails to remit an amount of net tax as required under subsection 228(2) or (2.3) or to pay an amount as required under section 230.1 that was paid to, or was applied to the liability…
Section 324 — Compliance by unincorporated bodies
If any amount is required to be paid or remitted or any other thing is required to be done by or under this Part or the regulations made under this Part by a person (in this section referred to as…
Section 325 — Definitions
The following definitions apply in this section. property includes money. ( bien ) transaction includes an arrangement or event. ( opération ) Where at any time a person transfers property, either…
Section 326 — Offences
Every person who fails to file or make a return as and when required by or under this Part or who fails to comply with subsection 286(2) or 291(2) or with an order made under subsection (2) is guilty…
Section 327 — Offences
Every person who has made, or participated in, assented to or acquiesced in the making of, false or deceptive statements in a return, application, certificate, statement, document or answer filed or…
Section 327.1 — Definitions
The definitions in subsection 285.01(1) apply in this section. Every person that, without lawful excuse, the proof of which lies on the person, uses an electronic suppression of sales device or a…
Section 328 — Offence re confidential information
Every person who contravenes subsection 295(2), or knowingly contravenes an order made under subsection 295(5.1) is guilty of an offence and liable on summary conviction to a fine not exceeding…
Section 329 — Failure to pay, collect or remit taxes
Every person who wilfully fails to pay, collect or remit tax or net tax as and when required under this Part is guilty of an offence punishable on summary conviction and liable, in addition to any…
Section 330 — Officers of corporations, etc.
Where a person other than an individual is guilty of an offence under this Part, every officer, director or agent of the person who directed, authorized, assented to, acquiesced in or participated in…
Section 331 — Power to decrease punishment
Notwithstanding the Criminal Code or any other law, the court has, in any prosecution or proceeding under this Part, neither the power to impose less than the minimum fine or imprisonment fixed by…
Section 332 — Information or complaint
An information or complaint under this Part may be laid or made by any officer of the Canada Revenue Agency, by a member of the Royal Canadian Mounted Police or by any person authorized to do so by…
Section 333 — Service
Where the Minister is authorized or required to serve, issue or send a notice or other document on or to a person that is a partnership, the notice or document may be addressed to the name of the…
Section 334 — Sending by mail
For the purposes of this Part and subject to subsection (2), anything sent by first class mail or its equivalent shall be deemed to have been received by the person to whom it was sent on the day it…
Section 335 — Proof of service by mail
Where, under this Part or a regulation made under this Part, provision is made for sending by mail a request for information, a notice or a demand, an affidavit of an officer of the Canada Revenue…
Section 336 — Transfer of real property before 1991
Where a taxable supply by way of sale of real property is made to a person, and ownership or possession of the property is transferred under the agreement for that supply to the person before 1991,…
Section 337 — Transfer of personal property before 1991
Where a taxable supply by way of sale of tangible personal property is made to a person, to the extent that the property is delivered to the person before 1991, or ownership of the property is…
Section 338 — Budget arrangements
Where a supply of property or a service (other than a subscription for newspapers, magazines or other publications published periodically) is made and the consideration for the supply of the property…
Section 339 — Progress payments
Where a taxable supply is made under a contract to construct, renovate, alter or repair real property or a ship or other marine vessel, any consideration for the supply that becomes due or is paid…