Excise Tax Act
Sections and provisions with full text and the judgments that cite each one.
Section 211.18 — Return
Despite subsection 238(2), every person registered under this Subdivision shall file a return with the Minister by way of electronic filing for each reporting period of the person within one month…
Section 211.19 — Definition of qualifying foreign currency
In this section, qualifying foreign currency means the U.S. dollar, the euro or another foreign currency that the Minister may specify. Every person that is registered or required to be registered…
Section 211.2 — Prohibition
No person shall, in respect of a supply of property or a service made to a particular person who is a consumer of the property or service, provide to another person that is registered or required to…
Section 211.21 — Information return — accommodation platform operator
A person (other than a prescribed person) that, at any time during a calendar year, is registered or required to be registered under this Subdivision or is a registrant and that is an accommodation…
Section 211.22 — Definition of specified recipient
In this section, specified recipient , in respect of a supply of property, means a person (other than a non-resident person that is not a consumer of the property) that is the recipient of the supply…
Section 211.23 — Qualifying supply — operator
If a particular supply that is a qualifying tangible personal property supply is made through a specified distribution platform by a particular person that is not registered under Subdivision D of…
Section 211.24 — Notification and records — warehouse
A particular person (other than a prescribed person) that in the course of a business makes one or more particular supplies of a service of storing in Canada tangible personal property (other than a…
Section 211.25 — Information return — operator
A person (other than a prescribed person) that is a registrant at any time during a calendar year and that is a distribution platform operator in respect of a qualifying tangible personal property…
Section 212 — Imposition of goods and services tax
Subject to this Part, every person who is liable under the Customs Act to pay duty on imported goods, or who would be so liable if the goods were subject to duty, shall pay to Her Majesty in right of…
Section 212.1 — Meaning of commercial goods
In this section, commercial goods means goods that are imported for sale or for any commercial, industrial, occupational, institutional or other like use. Subject to this Part, every person that is…
Section 213 — Exception
No tax under this Division is payable in respect of goods included in Schedule VII.
Section 213.1 — Security
For the purposes of this Division, the Minister may require a person mentioned in section 212 or 212.1 who imports goods to provide security, in an amount determined by the Minister and subject to…
Section 213.2 — Import certificate
The Minister may, on the request of a registrant who imports goods, issue to the registrant, subject to such conditions as the Minister may specify, a written authorization (in this section referred…
Section 214 — Payment of taxes
Tax on goods under this Division shall be paid and collected under the Customs Act , and interest and penalties shall be imposed, calculated, paid and collected under that Act, as if the tax were a…
Section 214.1 — Deduction
Where tax under section 212.1 is payable by a person and all or any portion of that tax is an amount that is prescribed for the purposes of subsection 234(3), that amount shall be deducted from that…
Section 215 — Value of goods
For the purposes of this Division, the value of goods shall be deemed to be equal to the total of the value of the goods, as it would be determined under the Customs Act for the purpose of…
Section 215.1 — Rebate for returned goods
Where a person paid tax under this Division on goods that were acquired by the person on consignment, approval, sale-or-return basis or other similar terms, the goods are, within sixty days after…
Section 216 — Meaning of determination of the tax status
In this section, determination of the tax status of goods means a determination, re-determination or further re-determination that the goods are, or are not, included in Schedule VII. Subject to…
Section 217 — Definitions
The following definitions apply in this Division. Canadian activity of a person means an activity of the person carried on, engaged in or conducted in Canada. ( activité au Canada ) ceding commission…
Section 217.1 — Qualifying taxpayer
For the purposes of this Division, a person is a qualifying taxpayer throughout a specified year of the person if the person is a financial institution at any time in the specified year; and the…
Section 217.2 — Election
A qualifying taxpayer that is resident in Canada may elect to determine tax under section 218.01 in accordance with paragraph 218.01(a) and tax under subsection 218.1(1.2) in accordance with…
Section 218 — Imposition of goods and services tax
Subject to this Part, every recipient of an imported taxable supply shall pay to Her Majesty in right of Canada tax calculated at the rate of 5% on the value of the consideration for the imported…
Section 218.01 — Imposition of goods and services tax
Subject to this Part, every qualifying taxpayer shall, for each specified year of the qualifying taxpayer, pay to Her Majesty in right of Canada tax calculated at the rate of 5% on if an election…
Section 218.1 — Tax in participating province
Subject to this Part, every person that is resident in a participating province and is the recipient of an imported taxable supply that is a supply of intangible personal property or a service that…
Section 218.2 — When tax payable
Tax under this Division (other than tax under section 218.01 or subsection 218.1(1.2)) that is calculated on an amount of consideration for a supply that becomes due at any time, or is paid at any…
Section 218.3 — When tax payable
Tax under section 218.01 and subsection 218.1(1.2) that is determined for a specified year of a qualifying taxpayer becomes payable by the qualifying taxpayer on if the specified year is a taxation…
Section 219 — Filing of returns and payment of tax
Where tax under this Division is payable by a person, if the person is a registrant, the person shall, on or before the day on or before which the person’s return under section 238 for the reporting…
Section 220 — Definitions
The following definitions apply in this section. intangible capital of a specified person means any of the following that is consumed or used by the specified person in the process of creating,…
Section 220.01 — Definitions
The following definitions apply in this Division. provincial authority means any department or agency of a province that is empowered under the laws of that province to collect, at the time when a…
Section 220.02 — Carriers
Where a particular person brings property into a province on behalf of another person, for the purposes of this Division, the other person and not the particular person is deemed to have brought the…
Section 220.03 — In transit
Where at any time a person brings tangible personal property into a province in the course of transporting property from a place outside the province to another place outside the province, and the…
Section 220.04 — Selected listed financial institutions
If tax under this Division would, in the absence of this section, become payable by a person when the person is a selected listed financial institution, that tax is not payable unless it is a…
Section 220.05 — Tax in participating province
Subject to this Part, if at a particular time a person brings tangible personal property into a participating province from another province, the person shall pay tax to Her Majesty in right of…
Section 220.06 — Supply by unregistered non-resident
Subject to this Part, where a person is the recipient of a taxable supply (other than a zero-rated or prescribed supply) of tangible personal property that is, at a particular time, delivered or made…
Section 220.07 — Imported commercial goods
Subject to this Part, every person who brings into a participating province from a place outside Canada a specified motor vehicle, or goods that are accounted for as commercial goods (within the…
Section 220.08 — Tax in participating province
Subject to this Part, every person that is resident in a participating province and is the recipient of a taxable supply made in a particular province of intangible personal property or a service…
Section 220.09 — Returns and payment
Where tax under this Division becomes payable by a person, where the person is a registrant, the person shall, on or before the day on or before which the person’s return under section 238 for the…
Section 221 — Collection of tax
Every person who makes a taxable supply shall, as agent of Her Majesty in right of Canada, collect the tax under Division II payable by the recipient in respect of the supply. A supplier (other than…
Section 221.1 — Meaning of inventory
In this section, inventory of a person means tangible personal property of the person acquired in Canada or imported by the person for supply by way of sale in the ordinary course of a business…
Section 222 — Trust for amounts collected
Subject to subsection (1.1), every person who collects an amount as or on account of tax under Division II is deemed, for all purposes and despite any security interest in the amount, to hold the…
Section 222.1 — Sale of account receivable
If a person makes a taxable supply that gives rise to an account receivable and at any time the person supplies by way of sale or assignment the debt, for the purposes of sections 222, 225, 225.1 and…
Section 223 — Disclosure of tax
If a registrant makes a taxable supply, other than a zero-rated supply, the registrant shall indicate to the recipient, either in prescribed manner or in the invoice or receipt issued to, or in an…
Section 224 — Right of supplier to sue for tax remitted
Where a supplier has made a taxable supply to a recipient, is required under this Part to collect tax from the recipient in respect of the supply, has complied with subsection 223(1) in respect of…
Section 224.1 — No action for collection of tax
No person, other than Her Majesty in right of Canada, may bring an action or proceeding against any person for acting in compliance or intended compliance with this Part by collecting an amount as or…
Section 225 — Net tax
Subject to this Subdivision, the net tax for a particular reporting period of a person is the positive or negative amount determined by the formula A - B where A is the total of all amounts that…
Section 225.1 — Meaning of specified supply
In this section, specified supply means a taxable supply other than a supply by way of sale of real property or capital property; a supply deemed under section 175.1 or 181.1 or subsection 183(5) or…
Section 225.2 — Selected listed financial institutions
For the purposes of this Part, a financial institution is a selected listed financial institution throughout a reporting period in a fiscal year that ends in a taxation year of the financial…
Section 225.3 — Definitions
In this section, exchange-traded fund , exchange-traded series , non-stratified investment plan and stratified investment plan have the meaning prescribed by regulation. A selected listed financial…
Section 225.4 — Definitions
The following definitions apply in this section. business input has the same meaning as in subsection 141.02(1). ( intrant d’entreprise ) Canadian activity has the same meaning as in section 217. (…
Section 226 — Definitions
The following definitions apply in this section. applicable legislated amount in a province for a returnable container of a particular class means except if paragraph (b) applies, the legislated…