Excise Tax Act
Sections and provisions with full text and the judgments that cite each one.
Section 75 — Recovery of deduction from licensee
Where a licensee makes a deduction under section 73 or 74 in lieu of receiving a payment pursuant to section 68.15, subsection 68.15(3) applies, with such modifications as the circumstances require,…
Section 75.1
[Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 34] [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 34]
Section 76 — Calculation of payment or deduction
Where circumstances render it difficult to determine the exact amount of any payment that may be made pursuant to any of sections 68 to 68.29 or any deduction that may be made under section 73 or 74,…
Section 77 — Restriction on refunds and credits
A refund shall not be paid, and a credit shall not be allowed, to a person under this Act until the person has filed with the Minister all returns and other records of which the Minister has…
Section 78 — Determination of fiscal months
The fiscal months of a person shall be determined in accordance with the following rules: if fiscal months of the person have been determined under subsection 243(2) or (4) for the purposes of Part…
Section 78.1 — Reporting period — general
Subject to this section, the reporting period of a person is a fiscal month. On application in the prescribed form and manner by a person, the Minister may, in writing, authorize the reporting period…
Section 79 — Returns and payments
Every person who is required to pay tax under Part III and every person who holds a licence granted under or in respect of that Part shall, not later than the last day of the first month after each…
Section 79.01
[Repealed, 2006, c. 4, s. 128]
Section 79.02 — Amounts owing of $2 or less in total
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 Act does not exceed two dollars, those amounts are deemed to be…
Section 79.03 — Compound interest on amounts not paid when required
If a person fails to pay an amount to the Receiver General as and when required under this Act, the person shall pay to the Receiver General interest on the amount. The interest shall be compounded…
Section 79.04 — Compound interest on amounts owed by Her Majesty
Interest shall be compounded daily at the prescribed rate on any amount payable by the Minister to a person. The interest shall be computed for the period beginning on the first day after the day on…
Section 79.05 — Application of interest provisions if Act amended
For greater certainty, if a provision of an Act amends this Act and provides that the amendment comes into force on, or applies as of, a particular day that is before the day on which the provision…
Section 79.1
[Repealed, 2006, c. 4, s. 131]
Section 79.2 — Filing of return by mail
If a person who is required under this Act to file a return with the Minister does so by mailing the return, the return is deemed to have been filed with the Minister on the day on which the return…
Section 80 — Report by licence holders
Every person holding a licence in respect of Part III shall submit to the Minister each year, within six months after the end of that person’s fiscal year, a report in the prescribed form containing…
Section 80.1 — Security generally
The Minister may, if he considers it advisable in a particular case, accept security for the payment of any tax, penalty, interest or other sum that is or may become payable under this Act. Where a…
Section 81 — Certificate before distribution
Every executor, liquidator of a succession, administrator, assignee, liquidator or other like person, other than a trustee in bankruptcy, shall, before distributing any assets under his control in…
Section 81.1 — Assessment
The Minister may, in respect of any matter, assess a person for any tax, penalty, interest or other sum payable by that person under this Act and may, notwithstanding any previous assessment…
Section 81.11 — Sums not assessable
No assessment shall be made for any penalty or fine imposed pursuant to a conviction for an offence under this Act. Subject to subsections (3) to (5), no assessment shall be made for any tax,…
Section 81.12 — Liability not affected
Liability under this Act for any tax, penalty, interest or other sum is not affected by an incorrect or incomplete assessment or by the fact that no assessment has been made. An assessment, subject…
Section 81.13 — Notice of assessment
After completing an assessment, otherwise than pursuant to subsection 81.15(4) or 81.38(1), the Minister shall send to the person assessed a notice of assessment in the prescribed form setting out…
Section 81.14 — Payment by Minister on assessment
Where an assessment establishes that there is an overpayment by the person assessed, the Minister shall pay to that person the amount of the overpayment as set out in the notice of assessment. Where…
Section 81.15 — Objection to assessment
Any person who has been assessed, otherwise than pursuant to subsection (4) or 81.38(1), and who objects to the assessment may, within ninety days after the day on which the notice of assessment is…
Section 81.16 — Payment by Minister on objection
Where the variation of an assessment, or a reassessment, on an objection establishes that there is an overpayment by the person objecting, the Minister shall pay to that person the amount of the…
Section 81.17 — Objection to determination
Any person who has made an application under any of sections 68 to 69 and who objects to the determination of the Minister respecting the application may, within ninety days after the day on which…
Section 81.18 — Payment by Minister
Subject to subsection (2), where the reconsideration of a determination on an objection establishes that there is an amount payable to the person objecting, the Minister shall pay to that person the…
Section 81.19 — Appeal to Tribunal from assessment or determination of Minister
Any person who has served a notice of objection under section 81.15 or 81.17, other than a notice in respect of Part I, may, within ninety days after the day on which the notice of decision on the…
Section 81.2 — Appeal to Court from assessment or determination of Minister
Any person who has served a notice of objection under section 81.15 or 81.17, other than a notice in respect of Part I, may, in lieu of appealing to the Tribunal under section 81.19, appeal the…
Section 81.21 — Appeal to Tribunal or Court from assessment or determination of Minister
Any person who has served a notice of objection under section 81.15 or 81.17, other than a notice in respect of Part I, and who states therein that he waives reconsideration of the assessment or…
Section 81.22 — Appeal to Tribunal or Court where no decision
Where a person has served a notice of objection under section 81.15 or 81.17, other than a notice in respect of Part I, and the Minister has not sent a notice of his decision to that person within…
Section 81.23 — Appeal to Tribunal or Federal Court
Where a person has served a notice of objection under section 81.15 in respect of an assessment and thereafter the Minister, otherwise than pursuant to subsection 81.15(4) or 81.38(1), varies the…
Section 81.24 — Appeal to Court from decision of Tribunal
Any party to an appeal to the Tribunal under section 81.19, 81.21, 81.22 or 81.23 may, within one hundred and twenty days after the day on which the decision of the Tribunal is sent to that party,…
Section 81.25 — Notice to Commissioner
Where an appeal to the Tribunal is instituted otherwise than pursuant to subsection 81.21(1), the Tribunal shall send a notice of the appeal to the Commissioner at Ottawa. [Repealed, 2013, c. 34, s.…
Section 81.26 — Hearing of appeal
The Tribunal may hear an appeal under this Part in private if, on application by any party to the appeal, the Tribunal is satisfied that the circumstances of the case justify the hearing being so…
Section 81.27 — Disposition of appeal
After hearing an appeal under this Part, the Tribunal may dispose of the appeal by making such finding or declaration as the nature of the matter may require and by making an order dismissing the…
Section 81.28 — Institution of appeal to Court
An appeal to the Federal Court under section 81.2, 81.22 or 81.24 shall be instituted in the case of an appeal by a person, other than the Minister, in the manner set out in section 48 of the Federal…
Section 81.29 — Notice to Tribunal
Where an appeal is instituted to the Federal Court from a decision of the Tribunal, the Court shall send a notice of the appeal to the Tribunal. On the receipt of a notice of an appeal under…
Section 81.3 — Hearing of appeal
The Federal Court may hear an appeal under this Part in private if, on application by any party to the appeal, the Court is satisfied that the circumstances of the case justify the hearing being so…
Section 81.31 — Disposition of appeal
After hearing an appeal under this Part, the Federal Court may dispose of the appeal by making such order, judgment, finding or declaration as the nature of the matter may require including, without…
Section 81.32 — Extension of time by Tribunal
Subject to subsection (6), any person entitled to serve a notice of objection under section 81.15 or 81.17, other than a notice in respect of Part I, or to appeal to the Tribunal under section 81.19…
Section 81.33 — Right to institute proceedings or apply for extensions
Subject to this section, where a vendor of goods has made an application under section 68.2 in respect of the sale of the goods and the application was rejected in whole or in part by the Minister,…
Section 81.34 — Interventions
On application, the Tribunal or Federal Court may make an order permitting any person to intervene in an appeal or a reference to it under this Part as a party thereto, if it is satisfied that the…
Section 81.35
[Repealed, R.S., 1985, c. 47 (4th Supp.), s. 52]
Section 81.36 — Reference to Federal Court
The Minister may refer any question of law, fact or mixed law and fact relating to this Act to the Federal Court for hearing and determination. A reference under subsection (1) shall set out the…
Section 81.37 — Reference to Federal Court
If the Minister and a person agree in writing that a question of law, fact or mixed law and fact relating to this Act should be determined by the Federal Court, the question shall be determined by…
Section 81.38 — Payment by Minister on appeal
If the Tribunal, the Federal Court, the Federal Court of Appeal or the Supreme Court of Canada has, on the disposition of an appeal under this Part, vacated or varied an assessment or a determination…
Section 81.39 — Deemed tax
Subject to subsection (4), if a person has received a drawback under section 70, received a payment under subsection 68.16(1) or (2), 72(6) or (7), 81.14(1), 81.16(1), (4) or (5), 81.18(1) or (3) or…
Section 81.4 — Dishonoured instruments
For the purposes of this Act and section 155.1 of the Financial Administration Act , any charge that becomes payable at any time by a person under the Financial Administration Act in respect of an…
Section 82 — 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 83 — Certificate of default
The Minister may certify that any tax, penalty, interest or other sum payable under this Act has not been paid as and when required by this Act. On production to the Federal Court, a certificate made…