GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 278.1
Meaning of electronic filing 278.1 (1) For the purposes of this section, electronic filing means using electronic media in a manner specified in writing by the Minister. Filing of return by electronic filing (2) A person who is required to file with the Minister a return under this Part, and who meets the criteria specified in writing by the Minister for the purposes of this section, may file the return by way of electronic filing. Mandatory filing of return by electronic transmission (2.1) If a person is, in respect of a reporting period of the person, a prescribed person or a person of a prescribed class, the person shall file its return for the reporting period by way of electronic filing in the manner specified by the Minister for the person. Deemed filing (3) For the purposes of this Part, where a person files a return by way of electronic filing, it is deemed to be a return in prescribed form filed with the Minister on the day the Minister acknowledges acceptance of it. (4) [Repealed, 2001, c. 15, s. 20] (5) [Renumbered as (3), 2001, c. 15, s. 20] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1997, c. 10, s. 77; 2001, c. 15, s. 20; 2009, c. 32, s. 38
Excise Tax Act — E-15 279
Execution of documents 279 A return (other than a return filed by way of electronic filing under section 278.1), certificate or other document made by a person (other than an individual) under this Part or under a regulation made under this Part shall be signed on behalf of the person by an individual duly authorized to do so by the person or the governing body of the person and the following persons are deemed to be so duly authorized: (a) if the person is a corporation or an association or organization that has duly elected or appointed officers, the president, vice-president, secretary, treasurer or other equivalent officers of the person; and (b) if the person is the estate of a deceased individual, the personal representative of the estate. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1997, c. 10, s. 77; 2000, c. 30, s. 82
Excise Tax Act — E-15 280
to be remitted by the financial institution on or before that day that has not been remitted on or before that day. Payment of interest (4.1) If interest is compounded on a partic­ular day on an amount that a person has failed to pay or remit when required under this Part, the interest so compounded is deemed, for the purposes of this section, to be required to be paid by the person to the Receiver General at the end of the particular day and, if the person has not paid the interest so computed by the end of the next following day, the interest shall be added to the amount at the end of the particular day. (5) and (6) [Repealed, 2006, c. 4, s. 146] Payment before specified date (7) If the Minister has served a demand that a person pay or remit on or before a specified date all tax, net tax, instalments, amounts under section 264, penalties and interest payable by the person under this Part on the date of the demand, and the person pays the total on or before the specified date, the Minister may waive interest for the period beginning on the first day following the date of the demand and ending on the day of payment. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1993, c. 27, s. 126; 1994, c. 9, s. 21(F); 1997, c. 10, s. 235; 2000, c. 30, s. 83(F); 2006, c. 4, s. 146
Excise Tax Act — E-15 280.1
Failure to file a return 280.1 Every person who fails to file a return for a reporting period as and when required under this Part is liable to pay a penalty equal to the sum of (a) an amount equal to 1% of the total of all amounts each of which is an amount that is required to be remitted or paid for the reporting period and was not remitted or paid, as the case may be, on or before the day on or before which the return was required to be filed, and (b) the amount obtained when one quarter of the amount determined under paragraph (a) is multiplied by the number of complete months, not exceeding 12, from the day on or before which the return was required to be filed to the day on which the return is filed. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2006, c. 4, s. 147
Excise Tax Act — E-15 280.11
Failure to file by electronic transmission 280.11 In addition to any other penalty under this Part, every person that fails to file a return under Division V for a reporting period as required by subsection 278.1(2.1) is liable to a penalty equal to an amount determined in prescribed manner. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2009, c. 32, s. 39
Excise Tax Act — E-15 280.12
Penalty — electronic payment 280.12 Every person that fails to comply with subsection 278(3) is liable to a penalty equal to $100 for each such failure. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2023, c. 26, s. 82
Excise Tax Act — E-15 280.2
Minimum interest and penalty 280.2 If at any time a person pays or remits all tax, net tax, instalments and amounts under section 264 payable by the person under this Part for a reporting period of the person and, immediately before that time, the total, for the reporting period, of all interest payable by the person under section 280 and penalties payable under section 280.1 is not more than $25, the Minister may cancel the total of the penalties and interest. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2006, c. 4, s. 147
Excise Tax Act — E-15 280.3
Dishonoured instruments 280.3 For the purposes of this Part and section 155.1 of the Financial Administration Act , any charge that becomes payable at any time by a person under that Act in respect of an instrument tendered in payment or settlement of an amount that is payable or remittable under this Part is deemed to be an amount that becomes payable by the person at that time under this Part. In addition, Part II of the Interest and Administrative Charges Regulations does not apply to the charge and any debt under subsection 155.1(3) of that Act in respect of the charge is deemed to be extinguished at the time the total of the amount and any applicable interest under this Part is paid. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2006, c. 4, s. 147
Excise Tax Act — E-15 281
Extension for returns 281 (1) The Minister may at any time extend in writing the time for filing a return, or providing information, under this Part. Effect of extension (2) If the Minister extends the time within which a return of a person is to be filed or information is to be provided by a person, (a) the return shall be filed, or information shall be provided, within the time as so extended; (b) any tax or net tax payable that the person is required to report in the return shall be paid or remitted within the time so extended; (c) any interest payable under section 280 on any tax or net tax payable that the person is required to report in the return shall be calculated as though the tax or net tax were required to be paid on or before the day on which the extended time expires; and (d) any penalty payable under section 280.1 in respect of the return shall be calculated as though the return were required to be filed on or before the day on which the extended time expires. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 2006, c. 4, s. 148; 2010, c. 12, s. 77
Excise Tax Act — E-15 281.1
Waiving or cancelling interest 281.1 (1) 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 interest payable by the person under section 280 on an amount that is required to be remitted or paid by the person under this Part in respect of the reporting period. Waiving or cancelling penalties (2) 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 all or any portion of any (a) penalty that became payable by the person under section 280 before April 1, 2007, in respect of the reporting period; and (b) penalty payable by the person under section 280.1, 280.11 or 284.01 in respect of a return for the reporting period. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 27, s. 127; 2006, c. 4, s. 149; 2007, c. 18, s. 46; 2009, c. 32, s. 40
Excise Tax Act — E-15 282
Demand for return 282 The Minister may, on demand sent by the Minister, require any person to file, within any reasonable time stipulated in the demand, a return under this Part for any period or transaction designated in the demand. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 2012, c. 19, s. 24
Excise Tax Act — E-15 283
Failure to answer demand 283 Every person who fails to file a return when required pursuant to a demand issued under section 282 is liable to a penalty equal to $250. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 2006, c. 4, s. 150
Excise Tax Act — E-15 284
Failure to provide information 284 Every person who fails to provide any information or document when and as required under this Part or under a regulation made under this Part is, except where the Minister waives the penalty, liable to a penalty of $100 for every failure unless, in the case of information required in respect of another person, a reasonable effort was made by the person to obtain the information. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12
Excise Tax Act — E-15 284.01
Failure to provide information 284.01 Every person that fails to report an amount prescribed by regulation, or to provide information prescribed by regulation, as and when required in a return prescribed by regulation, or that misstates such an amount or such information in such a return, is liable to pay a penalty, in addition to any other penalty under this Part, equal to an amount determined in prescribed manner for each such failure or misstatement by the person. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2009, c. 32, s. 41
Excise Tax Act — E-15 284.1
Failure to report actual amounts 284.1 (1) In addition to any other penalty under this Part, every reporting institution that fails to report an actual amount (other than an actual amount for which the reporting institution is allowed to provide a reasonable estimate pursuant to subsection 273.2(5)) when and as required in an information return required to be filed under subsection 273.2(3), or that misstates such an actual amount in the information return, and that does not exercise due diligence in attempting to report the actual amount is liable to a penalty, for each such failure or misstatement, equal to the lesser of $1,000 and 1% of the absolute value of the difference between the actual amount and (a) if the reporting institution failed to report the actual amount when and as required, zero; or (b) if the reporting institution misstated the actual amount, the amount reported by the reporting institution in the information return. Failure to provide reasonable estimates (2) In addition to any other penalty under this Part, every reporting institution that fails to provide a reasonable estimate for an amount that is not an actual amount, or for an actual amount for which the reporting institution is allowed to provide a reasonable estimate pursuant to subsection 273.2(5), when and as required in an information return required to be filed under subsection 273.2(3) for a fiscal year and that does not exercise due diligence in attempting to report such a reasonable estimate is liable to a penalty, for each such failure, equal to the lesser of $1,000 and 1% of the total of (a) all amounts, each of which is an amount that became collectible by the reporting institution, or that was collected by the reporting institution, as or on account of tax under Division II in a reporting period in the fiscal year; and (b) all amounts, each of which is an amount that the reporting institution claimed as an input tax credit in a return under Division V filed by the reporting institution for a reporting period in the fiscal year. Waiving or cancelling penalties (3) The Minister may waive or cancel all or any portion of a penalty payable under this section. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2010, c. 12, s. 78
Excise Tax Act — E-15 285
False statements or omissions 285 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, application, form, certificate, statement, invoice or answer (each of which is in this section referred to as a “return”) made in respect of a reporting period or transaction is liable to a penalty of the greater of $250 and 25% of the total of (a) if the false statement or omission is relevant to the determination of the net tax of the person for a reporting period, the amount determined by the formula A - B where A is the net tax of the person for the period, and B is the amount that would be the net tax of the person for the period if the net tax were determined on the basis of the information provided in the return, (b) if the false statement or omission is relevant to the determination of an amount of tax payable by the person, the amount, if any, by which (i) that tax payable exceeds (ii) the amount that would be the tax payable by the person if the tax were determined on the basis of the information provided in the return, and (c) if the false statement or omission is relevant to the determination of a rebate under this Part, the amount, if any, by which (i) the amount that would be the rebate payable to the person if the rebate were determined on the basis of the information provided in the return exceeds (ii) the amount of the rebate payable to the person. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 2000, c. 30, s. 84
Excise Tax Act — E-15 285.01
person if the person exercised the degree of care, diligence and skill that a reasonably prudent person would have exercised in comparable circumstances to prevent the action from occurring. Assessment vacated (8) For the purposes of this section, if an assessment of a penalty under this section is vacated, the penalty is deemed to have never been assessed. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2013, c. 40, s. 121
Excise Tax Act — E-15
electronic cash register means a device that keeps a register or supporting documents through the means of an electronic device or computer system designed to record transaction data or any other electronic point-of-sale system. ( caisse enregistreuse électronique )
Excise Tax Act — E-15 (a)
electronic suppression of sales device means (a) a software program that falsifies the records of electronic cash registers, including transaction data and transaction reports; or (b) a hidden programming option, whether preinstalled or installed at a later time, embedded in the operating system of an electronic cash register or hardwired into the electronic cash register that (i) may be used to create a virtual second till, or (ii) may eliminate or manipulate transaction records, which may or may not be preserved in digital formats, in order to represent the actual or manipulated record of transactions in the electronic cash register. ( appareil de suppression électronique des ventes )
Excise Tax Act — E-15 285.02
Penalty 285.02 In addition to any other penalty under this Part, the recipient of a supply of property or a service that evades or attempts to evade the payment or collection of tax payable by the recipient under Division II in respect of the supply by providing false information to a particular person that is registered or required to be registered under Subdivision E of Division II or, if the recipient is a consumer of the property or service, by providing to the particular person evidence that the recipient is registered under Subdivision D of Division V is liable to pay a penalty equal to the greater of $250 and 50% of the amount of tax that has been evaded or attempted to be evaded. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2021, c. 23, s. 110
Excise Tax Act — E-15
gross entitlements of a person at any time, in respect of a planning activity of the person, means all amounts to which the person, or another person not dealing at arm’s length with the person, is entitled, either before or after that time and either absolutely or contingently, to receive or obtain in respect of the activity. ( droits à paiement )
Excise Tax Act — E-15
planning activity has the same meaning as in subsection 285.1(1). ( activité de planification )
Excise Tax Act — E-15 (a)
section 325 avoidance planning , by a person, means a planning activity in respect of a transaction or series of transactions that meets the following conditions: (a) the transaction or series of transactions is, or is part of, a section 325 avoidance transaction; and (b) one of the purposes of the transaction or series of transactions is to (i) reduce a transferee’s joint and several, or solidary, liability under section 325 for an amount payable or remittable under this Part by a transferor or for an amount that would be payable or remittable by the transferor but for a transaction or series of transactions in which an amount, that is or may be relevant in determining any obligations or entitlements under this Part of a person that dealt at arm’s length with the transferor or transferee immediately before the transaction or series of transactions, is used directly or indirectly to provide a tax benefit for the transferor or transferee, or (ii) reduce the person or another person’s ability to pay any amount payable or remittable, or that may become payable or remittable, under this Part. ( planification d’évitement de l’article 325 )
Excise Tax Act — E-15 (a)
section 325 avoidance transaction means a transaction or series of transactions in respect of which (a) the conditions in paragraph 325(5)(a) or (b) are met; or (b) if subsection 325(5) applied to the transaction or series of transactions, the amount determined under subparagraph 325(5)(c)(ii) would exceed the amount determined under subparagraph 325(5)(c)(i). ( opération d’évitement de l’article 325 )
Excise Tax Act — E-15
tax benefit has the same meaning as in subsection 285.1(1). ( avantage fiscal )
Excise Tax Act — E-15 285.1
r on behalf of that other person and for which notice of the assessment was sent to the person before that time. Assessment void (13) For the purposes of this Part, if an assessment of a penalty that is referred to in subsection (2) or (4) is vacated, the assessment is deemed to be void. Maximum penalty (14) A person who is liable at any time to a penalty under both subsections (2) and (4) in respect of the same false statement is liable to pay a penalty that is not more than the greater of (a) the total amount of the penalties to which the person is liable at that time under subsection (2) in respect of the statement, and (b) the total amount of the penalties to which the person is liable at that time under subsection (4) in respect of the statement. Employee (15) If an employee (other than a specified employee, as defined in subsection 248(1) of the Income Tax Act , or an employee engaged in an excluded activity) is employed by the other person referred to in subsections (2) and (4) (a) subsections (2) to (5) do not apply to the employee to the extent that the false statement could be used by or on behalf of the other person for a purpose of this Part; and (b) the conduct of the employee is deemed to be that of the other person for the purpose of applying section 285 to the other person. Burden of proof in respect of penalties (16) If, in an appeal under this Part, a penalty assessed by the Minister under this section or section 285 is in issue, the burden of establishing the facts justifying the assessment of the penalty is on the Minister. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2000, c. 19, s. 70
Excise Tax Act — E-15 (a)
culpable conduct means conduct, whether an act or a failure to act, that (a) is tantamount to intentional conduct; (b) shows an indifference as to whether this Part is complied with; or (c) shows a wilful, reckless or wanton disregard of the law. ( conduite coupable )
Excise Tax Act — E-15
entity includes an association, a corporation, a fund, a joint venture, an organization, a partnership, a syndicate and a trust. ( entité )
Excise Tax Act — E-15 (a)
excluded activity , in respect of a false statement, means the activity of (a) promoting or selling (whether as principal or agent or directly or indirectly) an arrangement, an entity, a plan, a property or a scheme (in this definition referred to as the “arrangement”) where it can reasonably be considered that one of the main purposes for a person’s participation in the arrangement is to obtain a tax benefit; or (b) accepting (whether as principal or agent or directly or indirectly) consideration in respect of the promotion or sale of an arrangement. ( activité exclue )
Excise Tax Act — E-15
gross compensation of a particular person at any time, in respect of a false statement that could be used by or on behalf of another person, means all amounts to which the particular person, or any person not dealing at arm’s length with the particular person, is entitled, either before or after that time and either absolutely or contingently, to receive or obtain in respect of that statement. ( rétribution brute )
Excise Tax Act — E-15
gross entitlements of a person at any time, in respect of a planning activity or a valuation activity of the person, means all amounts to which the person, or another person not dealing at arm’s length with the person, is entitled, either before or after that time and either absolutely or contingently, to receive or obtain in respect of the activity. ( droits à paiement )
Excise Tax Act — E-15 (a)
participate includes (a) to cause a subordinate to act or to omit information; and (b) to know of, and to not make a reasonable attempt to prevent, the participation by a subordinate in an act or an omission of information. ( participer )
Excise Tax Act — E-15 (a)
planning activity includes (a) organizing or creating, or assisting in the organization or creation of, an arrangement, an entity, a plan or a scheme; and (b) participating, directly or indirectly, in the selling of an interest in, or in the promotion of, an arrangement, an entity, a plan, a property or a scheme. ( activité de planification )
Excise Tax Act — E-15
property has the meaning assigned by subsection 248(1) of the Income Tax Act . ( bien )