Excise Tax Act
Sections and provisions with full text and the judgments that cite each one.
Section 22 — Definitions
In this Part, duty paid value means the value of the article as it would be determined for the purpose of calculating an ad valorem duty on the importation of that article into Canada under the laws…
Section 23 — Tax on various articles at schedule rates
Subject to subsections (6) to (8), whenever goods mentioned in Schedule I are imported or are manufactured or produced in Canada and delivered to a purchaser of those goods, there shall be imposed,…
Section 23.01 — Definitions
The definitions in this subsection apply in this section. fuel means gasoline, diesel fuel and aviation fuel. ( combustible ) temperature compensated method means the method involving the measurement…
Section 23.1
[Repealed, 2002, c. 22, s. 368]
Section 23.11
[Repealed, 2002, c. 22, s. 368]
Section 23.12
[Repealed, 2002, c. 22, s. 368]
Section 23.13
[Repealed, 2002, c. 22, s. 368]
Section 23.2
[Repealed, 2001, c. 16, s. 18]
Section 23.21
[Repealed, 2001, c. 16, s. 19]
Section 23.22
[Repealed, 2001, c. 16, s. 20]
Section 23.3
[Repealed, 2002, c. 22, s. 368]
Section 23.31
[Repealed, 2002, c. 22, s. 417] [Repealed, 2002, c. 22, s. 417]
Section 23.33
[Repealed, 2001, c. 16, s. 24] [Repealed, 2001, c. 16, s. 24] [Repealed, 2001, c. 16, s. 24]
Section 23.35
[Repealed, 2002, c. 22, s. 417]
Section 23.36
[Repealed, 2001, c. 16, s. 26]
Section 23.4
[Repealed, 2007, c. 35, s. 8]
Section 23.5
[Repealed, 2007, c. 35, s. 8]
Section 24 — Security that true returns rendered
For the purposes of this Part, the Minister may require every manufacturer or producer to give security that they will render true returns of their sales as required by section 78 or by any…
Section 25
[Repealed, 2002, c. 22, s. 370]
Section 26
[Repealed, 1990, c. 45, s. 6]
Section 27
[Repealed, 2002, c. 22, s. 370]
Section 28
[Repealed, 2002, c. 22, s. 370]
Section 28.1
[Repealed, 2002, c. 22, s. 370]
Section 29
[Repealed, 2002, c. 22, s. 370]
Section 30
[Repealed, 2002, c. 22, s. 370]
Section 31
[Repealed, 2002, c. 22, s. 370]
Section 32
[Repealed, 2002, c. 22, s. 370]
Section 33
[Repealed, 2002, c. 22, s. 370]
Section 34
[Repealed, 2002, c. 22, s. 370]
Section 42 — Definitions
In this Part, duty paid value means the value of the article as it would be determined for the purpose of calculating an ad valorem duty on the importation of the article into Canada under the laws…
Section 43 — Person deemed manufacturer or producer
Where a person has, in Canada, put a clock or watch movement into a clock or watch case, put a clock or watch movement into a clock or watch case and added a strap, bracelet, brooch or other…
Section 43.1 — Manufacturer of beverages in retail outlet deemed not to be manufacturer
Where a person manufactures or produces in a retail outlet carbonated beverages or non-carbonated fruit flavoured beverages, other than alcoholic beverages, having less than twenty-five per cent by…
Section 44
[Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 15]
Section 45 — Retreader of tires deemed manufacturer
A person engaged in the business of retreading tires shall, for the purposes of this Part, be deemed to be the manufacturer or producer of tires retreaded by him, and tires retreaded by him for or on…
Section 45.1 — Deemed sale
For the purposes of this Part, a person who, pursuant to a contract for labour, manufactures or produces goods from any article or material supplied by another person, other than a licensed…
Section 46 — Calculation of sale price and duty paid value
For the purpose of determining the consumption or sales tax payable under this Part, in calculating the sale price of goods manufactured or produced in Canada, there shall be included the amount…
Section 47 — Deemed manufacturer of photographic prints, etc.
Where a person has, in Canada, processed exposed photographic film supplied by a customer to make a negative, transparency, photographic print or other photographic related good, produced or…
Section 48 — Application by manufacturer
Any licensed manufacturer may make an application in writing to the Minister to be considered, for the purposes of this Act, as the manufacturer or producer of all other goods, in this section and…
Section 49 — Revocation of approval
The Minister may at any time, and shall on request of the applicant, revoke any approval of an application given pursuant to subsection 48(3) and, where the Minister does so, he shall send to the…
Section 50 — Consumption or sales tax
There shall be imposed, levied and collected a consumption or sales tax at the rate prescribed in subsection (1.1) on the sale price or on the volume sold of all goods produced or manufactured in…
Section 50.1 — Adjustment of rates of tax on certain petroleum products
Commencing on April 1, 1986, the rates enumerated in Schedule II.1 shall be adjusted each January 1, April 1, July 1 and October 1, so that the rates applicable during the three month period…
Section 51 — Goods exempted
The tax imposed by section 50 does not apply to the sale or importation of the goods mentioned in Schedule III, other than those goods mentioned in Part XIII of that Schedule that are sold to or…
Section 52 — Appropriation by manufacturer or producer
Where goods that were manufactured or produced in Canada are appropriated by the manufacturer or producer thereof for his own use, the sale price of the goods shall be deemed to be equal to the sale…
Section 53
[Repealed, R.S., 1985, c. 15 (1st Supp.), s. 21]
Section 54 — Manufacturers’ licences
Subject to this section, every manufacturer or producer shall apply for a licence for the purposes of this Part. The Minister may grant a licence to any person applying therefor under subsection (1),…
Section 55 — Licensed wholesaler or jobber
A bona fide wholesaler or jobber may be granted a licence but, if a wholesaler was not in possession of a licence on September 1, 1938, no licence shall be issued to him unless he is engaged…
Section 56 — Cancellation of licence
The licence of any wholesaler or jobber who contravenes any requirement of this Part shall be cancelled forthwith and the wholesaler or jobber shall not be granted a licence within a period of two…
Section 57 — Powers of Minister
Notwithstanding anything in this Part, if it appears to the Minister that payment of the consumption or sales tax is being evaded by a licensed manufacturer or licensed wholesaler, the Minister may…
Section 58 — Deemed sale price
Notwithstanding any other provision of this Act other than subsections 52(5) and (6), for the purposes of this Part and Part III, where goods that were manufactured or produced, or deemed to have…
Section 58.1 — Definitions
In this Part, assessment means an assessment under subsection 81.1(1) and includes a variation of an assessment and a reassessment; ( cotisation ) Board [Repealed, R.S., 1985, c. 47 (4th Supp.), s.…