Excise Tax Act
Sections and provisions with full text and the judgments that cite each one.
Section 84 — Garnishment
Where the Minister has knowledge or suspects that a person is or is about to become liable to make a payment to a tax debtor, the Minister may, by a notice served personally or by registered or…
Section 85 — Retention by deduction or set-off
Where a person is indebted to Her Majesty in right of Canada under this Act, the Minister may require the retention, by way of deduction or set-off, out of any amount that may be or become payable to…
Section 86 — Exclusion of penalties and fines for offences
Subsections 82(3) and (5) and sections 83 to 85 do not apply in respect of any penalty or fine imposed pursuant to a conviction for an offence under this Act. The Minister shall not certify under…
Section 87 — Collection in jeopardy
Despite section 86, if it may reasonably be considered that the collection of any sum for which a person has been assessed would be jeopardized by a delay under that section and the Minister has, by…
Section 88 — Waiver or cancellation of interest or penalty
The Minister may, on or before the day that is 10 calendar years after the end of a reporting period of a person, or on application by the person on or before that day, waive or cancel any amount…
Section 89
[Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 41] [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 41] [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 41] [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 41]…
Section 95 — Application of penalties and fines
The amount of all penalties and fines under this Act belong to Her Majesty in right of Canada for the public uses of Canada and form part of the Consolidated Revenue Fund. Where a penalty calculated…
Section 95.1 — Failure to file a return when required
Every person who fails to file a return for a reporting period as and when required under subsection 79(1) shall pay a penalty equal to the sum of an amount equal to 1% of the total of all amounts…
Section 95.2 — False statements or omissions
Every person who knowingly, or under circumstances amounting to gross negligence, makes or participates in, assents to or acquiesces in the making of, a false statement or omission in a return,…
Section 96 — Punishment for failure to pay or collect taxes or affix stamps
Every person who, being required, by or pursuant to this Act, to pay or collect taxes or other sums, or to affix or cancel stamps, fails to do so as required is guilty of an offence and, in addition…
Section 97 — Failing to file return
Every person required, by or pursuant to any Part except Part I, to file a return, who fails to file the return within the time it is required to be filed, is guilty of an offence and liable to a…
Section 97.1 — Offences for false statements
Every person commits an offence who makes, or participates in, assents to or acquiesces in the making of, a false or deceptive statement in a return, application, form, certificate, statement,…
Section 97.2
[Repealed, 2002, c. 22, s. 418]
Section 97.3
[Repealed, 2001, c. 16, s. 36]
Section 97.4
[Repealed, 2002, c. 22, s. 418]
Section 97.5
[Repealed, 2001, c. 16, s. 37]
Section 98 — Books and records
Every person who is required, by or pursuant to this Act, to pay or collect taxes or other sums or to affix or cancel stamps, or makes an application under any of sections 68 to 70, shall keep…
Section 98.1 — Inspection
Every person who is authorized under a statute of the Province of Ontario, Quebec, Nova Scotia, New Brunswick or Prince Edward Island to sell manufactured tobacco in the province to a purchaser who…
Section 98.2 — Electronic funds transfer
For greater certainty, information obtained by the Minister under Part XV.1 of the Income Tax Act may be used for the purposes of this Act.
Section 99 — Provision of documents may be required
Subject to section 102.1, the Minister may, for any purpose related to the administration or enforcement of this Act, or of a listed international agreement, by a notice served or sent in accordance…
Section 100 — Order for compliance
Where a person is found guilty of an offence under subsection 99(2) for failing to comply with a notice, the court may make such order as it deems appropriate to enforce compliance with the notice.…
Section 101 — Compliance
Every person who, physically or otherwise, does or attempts to do any of the following: interfere with or molest any official (in this section having the same meaning as in section 295) doing…
Section 102
[Repealed, 2014, c. 20, s. 88]
Section 102.1 — Unnamed persons
The Minister shall not serve or send a notice under subsection 99(1) with respect to an unnamed person or a group of unnamed persons unless the Minister has been authorized to do so under subsection…
Section 103 — Application of Customs Act
Where a tax is payable under this Act on the importation of any goods into Canada, the Customs Act is applicable in the same way and to the same extent as if that tax were payable under the Customs…
Section 104 — Service
Except as otherwise provided in this Act, if a notice or other document is to be served on a person, other than the Minister or the Commissioner or the Tribunal, the notice or document shall be sent…
Section 105 — Proof of service by registered or certified mail
Where a notice or other document under this Act or the regulations is sent by registered or certified mail, an affidavit of an officer of the Agency, sworn before a commissioner or other person…
Section 106 — Evidence of filing
In any proceedings under or in respect of this Act or the regulations, the production of a return, report, certificate, statement or answer required by or under this Act or the regulations,…
Section 106.1 — Presumption
Every document purporting to be an order, direction, notice, certificate, requirement, decision, determination, assessment, discharge of mortgage or acquittance of a hypothecary claim or other…
Section 107 — Inquiries
Any person designated by the Minister may conduct any inquiry or investigation in matters relating to this Act, and any person so authorized has all the powers and authority of a commissioner…
Section 108
[Repealed, 2014, c. 20, s. 89]
Section 109 — Penalty for collecting excess sums
Every one liable under this Act to pay to Her Majesty any of the taxes imposed by this Act, or to collect the taxes on Her Majesty’s behalf, who collects, under colour of this Act, any sum of money…
Section 110 — Time limited for prosecution
An information or complaint under the provisions of the Criminal Code relating to summary convictions, in respect of an offence under this Act, may be laid or made on or before a day three years from…
Section 111 — Action against officers
No writ shall be issued against, nor any process served on, any officer for any thing done or purporting to be done in the exercise of his duty as an officer until one month after notice in writing…
Section 112 — Time and place of action
Every action referred to in subsection 111(1) shall be brought within three months after the cause thereof arose and shall be laid and tried in the place or district where the acts complained of were…
Section 113 — Officer may tender amends
Any officer or person against whom any action is brought under this Act on account of anything done, or purporting to be done, under the authority of this Act may, within one month after the notice…
Section 114 — If defendants acted on probable cause
If, in any action under this Act, the court or judge before whom the action is tried certifies that the defendant or defendants in the action acted on probable cause, the plaintiff in the action is…
Section 115 — Punishment
Notwithstanding any other statute or law, the court in any prosecution, suit or proceeding under this Act has no power to impose less than the minimum punishment prescribed by this Act and the court…
Section 116 — Incorrect statements as to use
Where a purchaser of goods from a wholesaler, producer, manufacturer or importer has incorrectly stated or certified that the goods were intended for a use rendering them exempt from tax under any…
Section 117 — Meaning of taxable service
For the purposes of this section, taxable service means a taxable service as defined in subsection 21.1(1) and a taxable service as defined in subsection 21.22(1). Where the amount charged for a…
Section 118 — Tax under Part VI
No tax shall be imposed, levied or collected under Part VI on any goods that are sold by a licensed wholesaler and that, before 1991, have not been delivered to the purchaser of the goods, and the…
Section 119 — Revocation of approval
Subsection 49(2) does not apply in respect of tax imposed under Part VI where an approval of an application given under subsection 48(3) is revoked after 1990. Subsection 56(3) does not apply in…
Section 120 — Definitions
In this section, capital property , in respect of a person, means property that is, or that would be if the person were a taxpayer under the Income Tax Act , capital property of the person within the…
Section 121 — Definitions
In this section, estimated federal sales tax for a residential complex means the prescribed amount in respect of the complex; ( taxe de vente fédérale estimative ) specified residential complex means…
Section 121.1 — Application of anti-avoidance rule
Section 274 applies to this Part with such modifications as the circumstances require, and for that purpose every reference in that section to “an assessment, a reassessment or an additional…
Section 122 — Application
This Part is binding on Her Majesty in right of Canada; and on Her Majesty in right of a province in respect of obligations as a supplier to collect and to remit tax in respect of taxable supplies…
Section 123 — Definitions
In section 121, this Part and Schedules V to X, Agency [Repealed, 2017, c. 33, s. 106] amount means money, property or a service, expressed in terms of the amount of money or the value in terms of…
Section 124 — Compound interest
Interest computed at a prescribed rate and any penalty computed at a rate per year under any provision of this Part shall be compounded daily. Where, on any day, both penalty computed at a rate per…
Section 125 — Negative amounts
Except as specifically otherwise provided, where an amount or a number is required under this Part to be determined or calculated by or in accordance with an algebraic formula, if the amount or…
Section 126 — Arm’s length
For the purposes of this Part, related persons shall be deemed not to deal with each other at arm’s length and it is a question of fact whether persons not related to each other were, at any…