Excise Tax Act
Sections and provisions with full text and the judgments that cite each one.
Section 340 — Prepayment of rent and royalties
Subject to subsection (3), where a taxable supply of property is made in Canada to a person by way of lease, licence or similar arrangement, any payment of consideration for the supply that became…
Section 340.1 — Adjustments
Where a person remits tax under subsection 337(6) or 340(2) calculated on the consideration or a part thereof for a taxable supply and that consideration or part thereof is subsequently reduced, to…
Section 341 — Services before 1991
No tax is payable in respect of any consideration that is paid or becomes due before May 1991 for a supply of a service (other than a freight transportation service or a service that is the…
Section 341.1 — Legal service performed before 1991
No tax is payable in respect of the consideration for a supply of a legal service to the extent that the consideration relates to any part of the service that was performed before 1991 and, under the…
Section 342 — Transportation of individuals
No tax is payable in respect of a supply of a service that is the transportation of an individual (other than a service to which subsection (3) applies) where the service begins before 1991. Where…
Section 343 — Freight transportation services
Where one or more carriers make a supply of freight transportation services in respect of a continuous freight movement of tangible personal property and, before 1991, the shipper of the property…
Section 344 — Meaning of funeral services
In this section, funeral services includes the provision of a coffin, a headstone or any other property relating to the funeral, burial or cremation of an individual that is provided under an…
Section 345 — Lifetime memberships
Notwithstanding subsections 341(1) to (3), where a supply of a membership is made to an individual for the lifetime of the individual, or to a person other than an individual for the lifetime of an…
Section 346 — Transitional credit for small businesses
Where a person (other than a listed financial institution) is, in the particular fiscal quarter that is the first fiscal quarter of the person beginning in 1991, required to be registered under…
Section 347 — Transitional credit for taxi businesses
Where a small supplier carrying on a taxi business is registered under Subdivision D of Division V before April 1991, the supplier may, in determining the net tax for where the reporting period of…
Section 348 — Definitions
The definitions in this section apply in this Division. announcement date for a participating province means October 23, 1996 in the case of Nova Scotia, New Brunswick or Newfoundland; and February…
Section 349 — Real property
Subject to Subdivision C, where a province is a participating province, subsection 165(2) and the provisions of this Part (other than Division IX) relating to tax under that subsection apply to any…
Section 350 — Transfer of real property before implementation
Where a taxable supply by way of sale of real property is made in a participating province and ownership or possession of the property is transferred under the agreement for that supply to the…
Section 351 — Transfer of single unit residential complex after implementation
Where a supply by way of sale of a single unit residential complex, or of a building or part of it in which a residential unit forming part of such a complex is located, is made in a participating…
Section 352 — Transfer of personal property before implementation
If a taxable supply by way of sale of tangible personal property is made in a participating province to a person under an agreement in writing entered into before the implementation date for that…
Section 353 — Budget arrangements
Where a supply of property or a service (other than a subscription for newspapers, magazines or other publications published periodically) is made in a participating province and the consideration…
Section 354 — Prepayments of rent and royalties after specified pre-implementation date
Subject to subsection (4), where a taxable supply of property by way of lease, licence or similar arrangement is made in a participating province by a registrant to a person, or outside the…
Section 354.1 — Specified motor vehicle leases
If a supply of a specified motor vehicle is made by way of lease, licence or similar arrangement for a lease interval (within the meaning of subsection 136.1(1)) under an agreement entered into…
Section 355 — Adjustments
Where a person pays tax under subsections 352(9) or (10) or 354(2) calculated on the consideration or a part thereof for a taxable supply and that consideration or part thereof is subsequently…
Section 356 — Services substantially all performed before implementation
Where a supply (other than a supply to which subsection (6) applies) of a service (other than a freight transportation service or a service that is the transportation of an individual) is made in a…
Section 357 — Legal service performed before implementation
Where a supply of a legal service is made in a participating province, or is made outside the participating provinces to a person who is resident in a participating province, and the consideration…
Section 358 — Transportation of individuals
Where a supply is made by a person in a participating province of a service that is the transportation of an individual (other than a service to which subsection (4) applies) and the service begins…
Section 359 — Freight transportation services
Where one or more carriers make a supply in a participating province of freight transportation services in respect of a continuous freight movement of tangible personal property and, before the…
Section 360 — Meaning of funeral services
In this section, funeral services includes the provision of a coffin, a headstone or any other property relating to the funeral, burial or cremation of an individual that is provided under an…
Section 361 — Exclusive products held on implementation
Where before the implementation date for a participating province, when an approval of the Minister for the application of section 178.3 to a direct seller is in effect, the direct seller has made a…
Section 362 — Definitions
In this section, Advisory Group , Crossing and Developer have the meanings assigned by section 1 of the Northumberland Strait Crossing Act , S.N.B. 1993, c. N-8.1. No tax is payable under subsection…
Section 363 — Instalment base following implementation
Notwithstanding subsection 237(2), where a registrant (other than a selected listed financial institution) to whom subsection 237(1) applies is resident in a participating province and a reporting…
Section 363.1 — Election for shorter reporting period
Any person who, immediately before the implementation date for a participating province, is resident in that province and registered under Subdivision D of Division V may, subject to section 250, if…
Section 363.2 — Revocation of election for streamlined accounting
If a registrant who has made an election under subsection 227(1) that is in effect on the implementation date for a participating province is resident in that participating province immediately…