Excise Tax Act
Sections and provisions with full text and the judgments that cite each one.
Section 59 — Regulations
The Minister of Finance or the Minister of National Revenue, as the case may be, may make such regulations as he deems necessary or advisable for carrying out the provisions of this Act. The Minister…
Section 60 — Preparation and use of stamps
The Minister may direct the preparation and use of stamps for the purposes of this Act.
Section 61 — Cancellation
In any case in which an adhesive stamp is required to be cancelled, and no other method of cancellation is prescribed, the stamp shall be deemed to be cancelled if lines or marks are drawn across or…
Section 62 — Liability
Every person who, being required by or pursuant to this Act to affix or cancel stamps, fails to do so as required is liable to Her Majesty for the amount of stamps he should have affixed or cancelled…
Section 63 — Appointment of stamp vendors
The Minister may appoint postmasters or other officers of the Crown to sell stamps prepared for the purposes of this Act and he may authorize other persons to be vendors who may purchase stamps so…
Section 64 — Application for licence
Every person who is required under Part III to pay taxes shall, from time to time as required under the regulations, apply for a licence in respect of that Part. The Minister may grant a licence to…
Section 65 — Offence and punishment
Every person who fails to apply for a licence as required by this Act is guilty of an offence and liable to a fine not exceeding one thousand dollars.
Section 66 — Exemption on exported goods
The tax imposed under this Act is not payable if evidence satisfactory to the Minister is produced to establish that the goods in respect of which it is imposed have been exported from Canada by the…
Section 66.1
[Repealed, 2002, c. 22, s. 375]
Section 67 — Taxes on goods imported by Crown
The tax imposed under Part III is applicable to goods imported by Her Majesty in right of Canada; and to goods imported by Her Majesty in right of a province.
Section 68 — Payment where error
If a person, otherwise than pursuant to an assessment, has paid any moneys in error in respect of any goods, whether by reason of mistake of fact or law or otherwise, and the moneys have been taken…
Section 68.01 — Payment for end-users — diesel fuel
If tax under this Act has been paid in respect of diesel fuel, the Minister may pay an amount equal to the amount of that tax in the case where a vendor delivers the diesel fuel to a purchaser to the…
Section 68.02 — Payment to end-users — specially equipped van
If tax under this Act has been paid in respect of a van to which section 6 of Schedule I applies, the Minister may pay an amount equal to the amount of the tax paid at the rate set out in that…
Section 68.1 — Payment where goods exported
Where tax under this Act has been paid in respect of any goods and a person has, in accordance with regulations made by the Minister, exported the goods from Canada, an amount equal to the amount of…
Section 68.11 — Payment where adjustment
Where tax under Part II has been remitted by a licensed air carrier and the carrier has, in accordance with subsection 18(1), made an adjustment or refund in respect of the tax, an amount equal to…
Section 68.12 — Payment where adjustment
Where tax under Part II.1 has been paid by a licensee in respect of any taxable service and the licensee has made an adjustment or refund of the amount charged because of an error or because the…
Section 68.13 — Payment where licence subsequently issued
Where tax under Part II.1 has been paid by a licensee in respect of any taxable service and the person, in this section referred to as the “purchaser”, acquiring the service from the licensee was…
Section 68.14 — Payment where use by province
Where tax under Part II.1 has been paid by a licensee in respect of any taxable service and Her Majesty in right of a province has acquired the service for any purpose other than provision to another…
Section 68.15 — Definitions
In this section, arm’s length sale means the provision of a taxable service for an amount charged by a licensee to a person with whom the licensee is dealing at arm’s length at the time the service…
Section 68.151 — Payment where adjustment
Where tax under Part II.2 has been remitted by a licensee and the licensee has, in accordance with subsection 21.31(1), made an adjustment or refund in respect of the tax, an amount equal to the…
Section 68.152 — Payment where licence subsequently issued
Where tax under Part II.2 has been paid by a person in respect of any taxable service acquired by that person and that person was required, at the time the tax became payable, to apply for a licence…
Section 68.153 — Payment where resale
Where tax under Part II.2 has been paid in respect of any taxable service by a person who was not a telecommunications carrier at the time the tax became payable and that person has provided the…
Section 68.16 — Payment where certain uses of gasoline
Where tax under Part III has been paid in respect of any gasoline and the gasoline has been purchased by Her Majesty in right of Canada or a province or any agent of Her Majesty in right of Canada or…
Section 68.161
[Repealed, 2001, c. 16, s. 27] [Repealed, 2001, c. 16, s. 27] [Repealed, 2001, c. 16, s. 27] [Repealed, 2001, c. 16, s. 27] [Repealed, 2001, c. 16, s. 27] [Repealed, 2001, c. 16, s. 27] [Repealed,…
Section 68.17 — Payment where use as ships’ stores
If tax under Part III has been paid in respect of any goods and a manufacturer, producer, wholesaler, jobber or other dealer has sold the goods for use as ships’ stores, an amount equal to the amount…
Section 68.171
[Repealed, 2002, c. 22, s. 378]
Section 68.172
[Repealed, 2002, c. 22, s. 378]
Section 68.18 — Payment where goods in inventory
If tax under Part III has been paid in respect of any goods and a person holds the goods in an unused condition in inventory on the day a licence is granted to that person under section 54 or 64 and…
Section 68.19 — Payment — use by province
If tax under Part III has been paid in respect of any goods that His Majesty in right of a province has purchased or imported, an amount equal to the amount of that tax shall, subject to this Part,…
Section 68.2 — Payment where subsequent exempt sale
Where tax under Part III or VI has been paid in respect of any goods and subsequently the goods are sold to a purchaser in circumstances that, by virtue of the nature of that purchaser or the use to…
Section 68.21 — Definitions
In this section, arm’s length sale means a sale of goods by a licensed manufacturer to a person with whom the manufacturer is dealing at arm’s length at the time of the sale; ( vente sans lien de…
Section 68.22 — Payment where warranty
Where tax under Part III or VI has been paid in respect of any goods that a licensed manufacturer gives away as free replacement parts under a written warranty given in respect of the goods into…
Section 68.23 — Definition of system goods
In this section, system goods means goods purchased for use directly in a water distribution, sewerage or drainage system, and goods used in the construction of a building, or that part of a…
Section 68.24 — Definitions
In this section, certified institution means a non-profit organization or charity that holds a valid and subsisting certificate issued under subsection (2); ( institution titulaire de certificat )…
Section 68.25 — Payment where use by hospital cleaning establishments
Where tax under Part VI has been paid in respect of any goods and the goods have been purchased for the sole purpose of constructing, equipping or operating an establishment that is wholly owned,…
Section 68.26 — Payment where use by educational institutions
Where tax under Part VI has been paid in respect of any materials and the materials have been purchased by or on behalf of a school, university or other similar educational institution for use…
Section 68.27 — Definition of incinerator goods
In this section, incinerator goods means materials for use exclusively in the construction of, or machinery or apparatus, including equipment to be installed in a chimney or smoke stack, and repair…
Section 68.28 — Definition of qualified goods
In this section, qualified goods means the goods mentioned in Part XIII of Schedule III, but does not include photocopiers or other office type reproduction equipment for use by persons whose…
Section 68.29 — Payment where tourist literature printed
Where tax under Part VI has been paid in respect of any printed matter that has been produced or purchased in Canada by a board of trade, chamber of commerce, municipal or automobile association or…
Section 68.3 — Payment where motor fuel purchased by diplomats
Where taxes under Parts III and VI have been paid in respect of gasoline or diesel fuel purchased by a diplomat for his personal or official use, an amount equal to the amount of the taxes shall,…
Section 68.4 — Definitions
In this section, air carrier in a calendar year, means a person who is a carrier in the year and whose gross revenue for the year is derived primarily from the business of providing eligible air…
Section 68.5 — Definitions
The definitions in this subsection apply in this section. eligible ship means a ship that is a tug, ferry or passenger ship engaged in trade on an inland voyage and that is not proceeding outside…
Section 69 — Definitions
In this section, in bulk , in respect of a sale of gasoline or diesel fuel, means in a quantity of five hundred litres or more, where the gasoline or diesel fuel is delivered to the purchaser at a…
Section 70 — Drawback on certain goods
On application, the Minister may, under regulations of the Governor in Council, grant a drawback of the tax imposed under Part III and paid on or in respect of goods exported from Canada; goods…
Section 70.1 — Definitions
In this section, adjustment to the sale price of goods means the giving of a discount, allowance, rebate or other amount as a reduction in the sale price; ( redressement ) other enactment means a…
Section 71 — Statutory recovery rights only
Except as provided in this or any other Act of Parliament, no person has a right of action against Her Majesty for the recovery of any moneys paid to Her Majesty that are taken into account by Her…
Section 72 — Definition of application
In this section, application means an application under any of sections 68 to 69. An application shall be made in the prescribed form and contain the prescribed information. An application shall be…
Section 73 — Deductions of tax, other than Part I tax, where no application
Any person authorized pursuant to subsection (4) who files a return under section 20, 21.32 or 78 and to whom an amount would be payable under any of sections 68 to 68.153 or 68.17 to 69 if that…
Section 73.1
[Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 34]
Section 74 — Deductions of tax, other than Part I tax, where application
In lieu of making a payment, other than a payment in respect of Part I, pursuant to an application under any of sections 68 to 68.11 or 68.17 to 69, the Minister may, on request of the applicant,…