Excise Tax Act
Sections and provisions with full text and the judgments that cite each one.
Section 161 — Early or late payments
For the purposes of this Part, where tangible personal property or services are supplied and the amount of consideration for the supply shown in the invoice in respect of the supply may be reduced if…
Section 162 — Definitions
The definitions in this subsection apply in this section. estimated reserves of minerals means the estimated quantities of minerals that geological and engineering data demonstrate, with reasonable…
Section 162.1 — Rolling stock penalties and demurrage
For the purposes of this Part, an amount that is paid as or on account of demurrage, or by one railway corporation to another railway corporation as or on account of a penalty for failure to return…
Section 163 — Consideration for portions of tour package
For the purposes of determining tax payable in respect of portions of a tour package, the consideration for a supply of the provincially taxable portion of the tour package or the non-provincially…
Section 164 — Donation — value of consideration
For the purposes of this Part, if a charity or a public institution makes a taxable supply of property or service to another person, if the value of the property or service is included in determining…
Section 164.1 — Meaning of feed
For the purposes of this section, feed means grain, seed or fodder that is described in section 2 of Part IV of Schedule VI and used as feed for farm livestock that is ordinarily raised or kept to…
Section 164.2 — Payments by unions or associations
For the purposes of this Part, where an individual, because of membership in a trade union or association referred to in paragraph 189(a), participates in activities of the union or association and,…
Section 165 — Imposition of goods and services tax
Subject to this Part, every recipient of a taxable supply made in Canada shall pay to Her Majesty in right of Canada tax in respect of the supply calculated at the rate of 5% on the value of the…
Section 165.1 — Pay telephones
Where the consideration for a supply of a telecommunication service is paid by depositing coins in a coin-operated telephone, the tax payable in respect of the supply is equal to zero where the…
Section 165.2 — Calculation of tax on several supplies
Where two or more taxable supplies are included in an invoice, receipt or agreement and tax under section 165 is imposed in respect of each of those supplies at the same rate or rates, the tax…
Section 166 — Supply by small supplier not a registrant
If a person makes a taxable supply and the consideration or a part of it for the supply becomes due, or is paid before it becomes due, at a time when the person is a small supplier who is not a…
Section 167 — Supply of assets of business
Where a supplier makes a supply of a business or part of a business that was established or carried on by the supplier or that was established or carried on by another person and acquired by the…
Section 167.1 — Goodwill
For the purposes of this Part, where a supplier makes a supply of a business or part of a business that was established or carried on by the supplier or that was established or carried on by another…
Section 167.11 — Definitions
The following definitions apply in this section. authorized foreign bank has the meaning assigned by section 2 of the Bank Act . ( banque étrangère autorisée ) foreign bank branch means a branch as…
Section 167.2 — Supplies to non-resident persons of admissions to conventions
If a sponsor of a convention makes a taxable supply of an admission to the convention to a non-resident person, the following shall not be included in calculating the tax payable in respect of the…
Section 168 — General rule
Tax under this Division in respect of a taxable supply is payable by the recipient on the earlier of the day the consideration for the supply is paid and the day the consideration for the supply…
Section 169 — General rule for credits
Subject to this Part, where a person acquires or imports property or a service or brings it into a participating province and, during a reporting period of the person during which the person is a…
Section 170 — Restriction
In determining an input tax credit of a registrant, no amount shall be included in respect of the tax payable by the registrant in respect of a supply of a membership, or a right to acquire a…
Section 171 — Person becoming registrant
Where at any time a person becomes a registrant and immediately before that time the person was a small supplier, for the purpose of determining an input tax credit of the person, the person shall be…
Section 171.1 — Small suppliers
Where at any time a person who is a small supplier is engaged in a taxi business and other commercial activities in Canada, other than the supply by way of sale of real property, and the registration…
Section 172 — Use by registrant
For the purposes of this Part, where a registrant who is an individual and who has, in the course of commercial activities of the registrant, acquired, manufactured or produced any property (other…
Section 172.1 — Definitions
The following definitions apply in this section and in section 172.2. active member has the meaning assigned by subsection 8500(1) of the Income Tax Regulations . ( participant actif ) defined…
Section 172.11 — Pension entity — assessment of supplier
For the purposes of sections 225.2, 232.01, 232.02 and 261.01 and the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations , tax in respect of a supply of property or a…
Section 172.2 — Excluded amount
For the purposes of this section, an excluded amount of a master pension entity is an amount of tax that is deemed to have been paid by the master pension entity under this Part (other than section…
Section 173 — Employee and shareholder benefits
Where a registrant makes a supply (other than an exempt or zero-rated supply) of property or a service to an individual or a person related to the individual and an amount (in this subsection…
Section 174 — Travel and other allowances
For the purposes of this Part, where a person pays an allowance to an employee of the person, where the person is a partnership, to a member of the partnership, or where the person is a charity or a…
Section 175 — Employee, partner or volunteer reimbursement
Where an employee of an employer, a member of a partnership or a volunteer who gives services to a charity or public institution acquires or imports property or a service or brings it into a…
Section 175.1 — Warrantee reimbursement
Where the beneficiary of a warranty (other than an insurance policy) in respect of the quality, fitness or performance of tangible property acquires or imports property or a service or brings it into…
Section 176 — Acquisition of used returnable containers
Subject to this Division, if a registrant is the recipient of a supply made in Canada by way of sale of used tangible personal property (other than a returnable container as defined in subsection…
Section 177 — Supply on behalf of person not required to collect tax
Where a person (in this subsection referred to as the “principal”) makes a supply (other than an exempt or zero-rated supply) of tangible personal property to a recipient (otherwise than by auction),…
Section 177.1 — Meaning of collective society
In this section, collective society means a collective society, as defined in section 2 of the Copyright Act , that is a registrant. In this section, the expressions collecting body , eligible author…
Section 178 — Definitions
The following definitions apply in this section and section 236.5. network commission of a sales representative of a person means an amount that is payable by the person to the sales representative…
Section 178.1 — Definitions
In this section and sections 178.2 to 178.5, applicable provincial tax means any amount that can reasonably be attributed to a tax, duty or fee imposed under an Act of the legislature of a province…
Section 178.2 — Application for alternate collection method
A direct seller who is a registrant may apply, in prescribed form containing prescribed information and filed in prescribed manner, to the Minister to have section 178.3 apply to the direct seller.…
Section 178.3 — Effect of approval for direct seller
For the purposes of this Part, where at any time when an approval of the Minister for the application of this section to a direct seller is in effect, the direct seller makes in Canada a taxable…
Section 178.4 — Effect of approval for distributor
For the purposes of this Part, where at any time when an approval of the Minister for the application of this section to a distributor of a direct seller is in effect, the distributor makes in Canada…
Section 178.5 — Products held at time of approval
Where an approval granted under subsection 178.2(3) in respect of a direct seller becomes effective at any time after January 1, 1991, a registrant who is an independent sales contractor of the…
Section 178.6 — Definitions
In this section, original supplier of tangible personal property or a service means a person who makes a taxable supply of the property or service to another person who, in turn, supplies the…
Section 178.7 — Meaning of specified service
For the purposes of this section, specified service means any service, other than a service that is the care, employment or training for employment of individuals with disabilities, an employment…
Section 178.8 — Definition of specified supply
In this section, specified supply means a supply of goods that are, at any time after the supply is made, imported; or have been imported in circumstances in which section 144 deems the supply to…
Section 179 — Drop shipment — deemed supply
For the purposes of this Part, if a registrant makes a taxable supply in Canada of particular tangible personal property by way of sale to a non-resident person that is not registered under…
Section 180 — Receipt of property from non-resident
For the purposes of determining an input tax credit of, or the amount of a rebate payable under section 259 or 260 to, a particular person, where a non-resident person who is not registered under…
Section 180.01 — Restriction on recovery
If, under paragraph 180(d), a particular person is deemed to have paid tax equal to the tax paid by a non-resident person, the following rules apply: subsection 232(3) does not apply in respect of…
Section 180.1 — Definitions
The definitions in this subsection apply in this section. international flight means any flight (other than a flight originating and terminating in Canada) of an aircraft that is operated by a person…
Section 181 — Definitions
The definitions in this subsection apply in this section. coupon includes a voucher, receipt, ticket or other device but does not include a gift certificate or a barter unit (within the meaning of…
Section 181.1 — Rebates
Where a registrant makes a taxable supply in Canada of property or a service (other than a zero-rated supply), a particular person acquires the property or service, either from the registrant or from…
Section 181.2 — Gift certificates
For the purposes of this Part, the issuance or sale of a gift certificate for consideration shall be deemed not to be a supply and, when given as consideration for a supply of property or a service,…
Section 181.3 — Definitions
The definitions in this subsection apply in this section. administrator of a barter exchange network means the person who is responsible for administering, maintaining or operating a system of…
Section 182 — Forfeiture, extinguished debt, etc.
For the purposes of this Part, where at any time, as a consequence of the breach, modification or termination after 1990 of an agreement for the making of a taxable supply (other than a zero-rated…
Section 183 — Seizure and repossession
Where at any time after 1990 property of a person is, for the purpose of satisfying in whole or in part a debt or obligation owing by the person to another person (in this section referred to as the…