GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 5
Returns 5 (1) Every person to whom section 4 applies shall, on or before April 30 in each year, make a return in writing to the Minister stating, with respect to each contract of insurance entered into or renewed by him or on his behalf during the immediately preceding calendar year and on which the net premiums are taxable under section 4, (a) the name of the insurer; (b) the amount of the insurance; (c) the net premiums paid or payable during the immediately preceding calendar year; and (d) if the contract was entered into or renewed as described in paragraph 4(1)(b), the name and address of the broker or agent outside Canada through whom the contract was entered into or renewed. Return by broker or agent (2) Every person who, acting as a broker or agent, obtains, effects or places or assists in obtaining, effecting or placing any contract of insurance entered into or renewed as described in paragraph 4(1)(a), and on which the net premiums are taxable under section 4, shall, on or before March 15 in each year, make a return in writing to the Minister stating, with respect to each contract so entered into or renewed during the immediately preceding calendar year, the name and address of the person resident in Canada by whom or on whose behalf the contract was entered into or renewed and the net premiums paid or payable during that year. Return by insurer (3) Every insurer that enters into or renews a contract of insurance as described in paragraph 4(1)(b), and on which the net premiums are taxable under section 4, shall, on or before March 15 in each year, make a return in writing to the Minister stating, with respect to each contract so entered into or renewed during the immediately preceding calendar year, (a) the name and address of each person resident in Canada with whom or on whose behalf the contract was entered into or renewed; (b) the net premiums paid or payable during the immediately preceding calendar year; and (c) the name and address of the broker or agent outside Canada through whom the contract was entered into or renewed. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 5; R.S., 1985, c. 7 (2nd Supp.), s. 2
Excise Tax Act — E-15 6
Examination of books and records 6 The Commissioner or any officer or employee of the Agency appointed by the Commissioner may visit the office of any insurer, broker or agent and examine their books and records for the purpose of verifying any return required by this Part, and the Commissioner and that officer or employee have a right of access to those books and records at all reasonable hours. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 6; 1992, c. 1, s. 64; 1999, c. 17, s. 148
Excise Tax Act — E-15 7
Definition 7 (1) In this section, month means a period beginning on a particular day in a calendar month and ending on (a) the day immediately before the day in the next calendar month that has the same calendar number as the particular day; or (b) if the next calendar month does not have a day that has the same calendar number as the particular day, the last day of that next calendar month. Failure to file a return when required (1.1) Every person who fails to file a return for a period as and when required under subsection 5(1) shall pay a penalty equal to the sum of (a) an amount equal to 1% of the amount of tax unpaid at the expiration of the time for filing the return, 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 which the return was required to be filed to the day on which the return is filed. Idem (2) Every person who refuses or neglects to make a return as required by subsection 5(2) or (3) is liable to a penalty of ten dollars for each day of default or fifty dollars, whichever is the lesser. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 7; R.S., 1985, c. 7 (2nd Supp.), s. 3; 2003, c. 15, s. 94; 2006, c. 4, s. 124
Excise Tax Act — E-15 8
Definitions 8 In this Part, air carrier means a person who provides transportation of a person by air; ( transporteur aérien ) certified air carrier means (a) an air carrier who is authorized by the Canadian Transportation Agency under Part II of the Canada Transportation Act to operate a domestic service or an international service, and (b) an air carrier, other than an air carrier described in paragraph (a), who, personally or by agent, sells in Canada transportation of a person by air that is to be provided in whole or in part by an air carrier described in paragraph (a); ( transporteur aérien titulaire de certificat ) emplanement does not include an emplanement resulting from a landing of an aircraft made solely to obtain ground services for the aircraft; ( embarquement ) licensed air carrier means a certified air carrier to whom a licence has been granted under section 17; ( transporteur aérien titulaire de licence ) tax means the air transportation tax imposed under this Part; ( taxe ) taxation area means (a) Canada, (b) the United States (except Hawaii), and (c) the Islands of St. Pierre and Miquelon. ( zone de taxation ) [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 8; R.S., 1985, c. 15 (1st Supp.), s. 2, c. 28 (3rd Supp.), s. 287; 1996, c. 10, s. 225
Excise Tax Act — E-15
air carrier means a person who provides transportation of a person by air; ( transporteur aérien )
Excise Tax Act — E-15 (a)
certified air carrier means (a) an air carrier who is authorized by the Canadian Transportation Agency under Part II of the Canada Transportation Act to operate a domestic service or an international service, and (b) an air carrier, other than an air carrier described in paragraph (a), who, personally or by agent, sells in Canada transportation of a person by air that is to be provided in whole or in part by an air carrier described in paragraph (a); ( transporteur aérien titulaire de certificat )
Excise Tax Act — E-15
emplanement does not include an emplanement resulting from a landing of an aircraft made solely to obtain ground services for the aircraft; ( embarquement )
Excise Tax Act — E-15
licensed air carrier means a certified air carrier to whom a licence has been granted under section 17; ( transporteur aérien titulaire de licence )
Excise Tax Act — E-15
tax means the air transportation tax imposed under this Part; ( taxe )
Excise Tax Act — E-15 (a)
taxation area means (a) Canada, (b) the United States (except Hawaii), and (c) the Islands of St. Pierre and Miquelon. ( zone de taxation )
Excise Tax Act — E-15 9
Binding on Her Majesty 9 This Part is binding on Her Majesty in right of Canada or a province. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., c. E-13, s. 9
Excise Tax Act — E-15 10
Tax imposed 10 (1) There shall be imposed, levied and collected an air transportation tax, determined under section 11, on each amount paid or payable in Canada for transportation of a person by air where that transportation begins at a point in the taxation area and ends at a point in the taxation area. Idem (2) There shall be imposed, levied and collected an air transportation tax, determined under section 11, on each amount paid or payable outside Canada for the transportation of a person by air where that transportation (a) begins at a point in the taxation area and ends at a point in the taxation area, and (b) includes an emplanement by the person on an aircraft at an airport in Canada on a specific flight having as a destination an airport in the taxation area outside Canada and subsequent deplanement by the person from the flight at an airport outside Canada, payable by the person at the time when, in respect of the transportation, he emplanes at the airport in Canada described in paragraph (b) on the aircraft therein described, except where the air transportation tax has been paid before that time to a licensed air carrier or his agent and evidence of the prepayment of tax is submitted by the person, in a manner and form and to a member of a class of persons prescribed by regulation of the Governor in Council. Transportation by air (3) For the purposes of subsection (1), transportation by air begins at a point in the taxation area and ends at a point in the taxation area if the transportation does not include a departure, destination or intermediate stop, other than a transfer stop, outside the taxation area. Idem (4) For the purposes of subsection (2), transportation by air begins at a point in the taxation area and ends at a point in the taxation area if the transportation (a) does not include a departure, destination or intermediate stop, other than a transfer stop, outside the taxation area; and (b) includes at least one departure from a point in Canada, other than a departure resulting from a transfer stop. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 10; R.S., 1985, c. 15 (1st Supp.), s. 3
Excise Tax Act — E-15 12
Specific tax 12 (1) There shall be imposed, levied and collected an air transportation tax, determined under section 13, on each amount paid or payable in Canada for transportation of a person by air where that transportation begins at a point in the taxation area and ends at a point outside the taxation area. Idem (2) There shall be imposed, levied and collected an air transportation tax, determined under section 13, on each amount paid or payable outside Canada for the transportation of a person by air where such transportation (a) begins at a point in the taxation area and ends at a point outside the taxation area, and (b) includes an emplanement by the person on an aircraft at an airport in Canada on a specific flight having as a destination an airport outside Canada and subsequent deplanement by the person from the flight at an airport outside Canada, payable by the person at the time when, in respect of the transportation, he emplanes at the airport in Canada described in paragraph (b) on the aircraft therein described, except where the air transportation tax has been paid before that time to a licensed air carrier or his agent and evidence of the prepayment of tax is submitted by the person, in a manner and form and to a member of a class of persons prescribed by regulation of the Governor in Council. Transportation by air (3) For the purposes of subsection (1), transportation by air begins at a point in the taxation area and ends at a point outside the taxation area if the transportation or any part thereof includes at least one departure from a point in the taxation area, other than a departure resulting from a transfer stop, to a destination outside the taxation area. Idem (4) For the purposes of subsection (2), transportation by air begins at a point in the taxation area and ends at a point outside the taxation area if the transportation or any part thereof includes at least one departure from a point in Canada, other than a departure resulting from a transfer stop, to a destination outside the taxation area, whether or not there are any intermediate stops. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 12; R.S., 1985, c. 15 (1st Supp.), s. 5
Excise Tax Act — E-15 13
 years of age and is being transported at a fare reduced 50% or more below the applicable fare. Non-application (3) Subsections 12(1) and (2) do not apply in respect of the transportation of a person by air at a fare ninety per cent or more below the applicable fare. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 13; R.S., 1985, c. 15 (1st Supp.), s. 6, c. 12 (4th Supp.), s. 3; 1990, c. 45, s. 3; 1994, c. 29, s. 3; 1995, c. 36, s. 1; 1998, c. 21, s. 85
Excise Tax Act — E-15 13.1
More than one amount payable 13.1 (1) Notwithstanding sections 11 and 13 but subject to subsection 11(3) and subsection (2) of this section, where two or more amounts are paid or payable at the same time for transportation of a person by air on a continuous journey, (a) the total of the taxes imposed on all such amounts under subsection 10(1) or (2), determined under subsection 11(1), shall not exceed the lesser of (i) the amount that is (A) the total of 4% of the aggregate of all such amounts and $3, if the amount paid or payable for the transportation is paid or payable after December 31, 1997 for transportation of the person by air that begins after February 28, 1998, or (B) the total of 7% of the aggregate of all such amounts and $6, in any other case, and (ii) the amount, if any, prescribed by order of the Governor in Council under paragraph 11(1)(b); (b) the total of the taxes imposed on all such amounts under subsections 10(1) and 12(1), determined under subsections 11(1) and 13(1), as applicable, shall not exceed the amount determined under subsection 13(1) in respect of any such amount in respect of which that subsection applies; and (c) the total of the taxes imposed on all such amounts under subsections 10(2) and 12(2), determined under subsections 11(1) and 13(2.2), as applicable, shall not exceed the largest amount determined under subsection 13(2.2) in respect of any such amount. Restriction on reduction of tax (2) Subsection (1) does not apply to reduce any tax imposed under this Part in respect of transportation of a person by air unless the licensed air carrier or the carrier’s agent from whom the transportation is purchased records on each ticket issued at the same time the following information: (a) ticket numbers, including air carrier codes, for all flights comprising the continuous journey; and (b) flight numbers for all flights comprising the continuous journey. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 15 (1st Supp.), s. 7, c. 7 (2nd Supp.), s. 5, c. 12 (4th Supp.), s. 4; 1990, c. 45, s. 4; 1994, c. 29, s. 4; 1998, c. 21, s. 86
Excise Tax Act — E-15 14
When and by whom tax payable 14 The tax on each amount paid or payable in Canada for transportation of a person by air is payable (a) at the time when the amount is so paid or becomes payable and in any case prior to the provision of the transportation; and (b) by the person making the payment. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., c. E-13, s. 12; 1976-77, c. 15, s. 3
Excise Tax Act — E-15 15
Employees of foreign country 15 This Part does not apply in the case of any amount paid for transportation by air of a person described in section 2 of Part II of Schedule III. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., c. E-13, s. 13
Excise Tax Act — E-15 16
Amount deemed paid in Canada 16 (1) Where an amount is paid or payable outside Canada for the transportation of a person by air (a) by transmission from within Canada to a place outside Canada, by means of telegraph or mail, of cash, cheque, postal telegram, money order or any similar draft to a ticket office, travel agency, air carrier or any representative of any of them, (b) by delivery of the amount to an agency located within Canada for transmission to a ticket office, travel agency, air carrier or any representative of any of them located in any place outside Canada, or (c) by any other arrangement with a person outside Canada for the benefit or convenience of a person in Canada, the amount shall, for the purposes of this Part, be deemed to be an amount paid or payable in Canada and not outside Canada. Charter flights (2) Where an amount is paid or payable outside Canada for the charter of an aircraft for the transportation of a person by air and the transportation begins at a point in Canada, the amount shall, for the purposes of this Part, be deemed to be an amount paid or payable in Canada and not outside Canada. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., c. E-13, s. 14
Excise Tax Act — E-15 16.1
Elimination of air transportation tax 16.1 No tax shall be imposed, levied or collected on any amount paid or payable for the transportation of a person by air that (a) in the case of tax imposed under subsection 10(1) or 12(1), begins after October 31, 1998; or (b) in the case of tax imposed under subsection 10(2) or 12(2), does not include an emplanement of the person, within the meaning of subsection 13(2.1), before November 1, 1998. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1996, c. 20, s. 104; 1998, c. 21, s. 87
Excise Tax Act — E-15 17
Duty to apply for licence 17 (1) Subject to this section, every certified air carrier, other than an air carrier that provides only air transportation that is exempt from the operation of this Part pursuant to paragraph 21(d), shall make an application in the prescribed form to the Minister for a licence for the purposes of this Part. Granting of licence (2) The Minister may grant a licence to any person applying therefor under subsection (1). Cancellation (3) The Minister may cancel a licence issued under this Part if, in his opinion, it is no longer required for the purposes of this Part. Application (4) Subsection (1) applies only to a certified air carrier that provides air transportation before November 1, 1998. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 17; R.S., 1985, c. 7 (2nd Supp.), s. 6; 1996, c. 20, s. 105; 1998, c. 21, s. 88
Excise Tax Act — E-15 18
Duty of licensed air carrier 18 (1) Every licensed air carrier is an agent of the Minister and as such shall, as provided in this section, (a) levy and collect any taxes imposed by this Part for the transportation of a person by air; and (b) make adjustments in or refund any portion of the tax paid on the transportation of a person by air that has not been provided or only partially provided or any tax that has been collected in error by the licensed air carrier. Collection of tax (2) The tax imposed by this Part on each amount paid or payable in Canada for transportation of a person by air shall be collected by the licensed air carrier to whom payment for the transportation is made or is owing. Idem (3) The tax imposed by this Part on each amount paid or payable outside Canada for transportation of a person by air that is payable by the person at the time when he emplanes on an aircraft at an airport in Canada shall be collected by the licensed air carrier on whose aircraft the person emplanes, in this subsection referred to as the “emplaning air carrier”, except where the air transportation tax has been paid before that time to a licensed air carrier or his agent and evidence of the prepayment of tax is submitted by the person to the emplaning air carrier in a manner and form prescribed by regulation of the Governor in Council. Idem (4) In the case of tax imposed by this Part on any amount paid or payable in Canada for transportation of a person by air, where the transportation of a person by air is being provided by several air carriers, one or more of whom are licensed, the tax, where applicable, shall be collected by the licensed air carrier who sells the transportation by air or, if the transportation is not sold by a licensed air carrier, by the first licensed air carrier who provides any part of the transportation. Adjustments and refunds where tax reduced for continuous journey (5) Where tax has been reduced pursuant to subsection 13.1(1) in respect of two or more amounts paid or payable at the same time for transportation of a person by air on a continuous journey, no adjustment in or refund of all or any portion of the tax paid shall be made unless all of the tickets purchased at the same time for the transportation are cancelled at the same time. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 18; R.S., 1985, c. 15 (1st Supp.), s. 8, c. 28 (3rd Supp.), s. 288
Excise Tax Act — E-15 19
Debt to Her Majesty 19 (1) Every person who, being required by or pursuant to this Part to collect an air transportation tax, fails to do so as required is liable to Her Majesty for the amount of the tax and that amount is recoverable in the Federal Court or in any other court of competent jurisdiction as a debt due to Her Majesty. Persons deemed agents (2) A person who, not being a licensed air carrier, sells in Canada transportation of a person by air that is to be provided in whole or in part by a licensed air carrier is, in respect of the payment for that transportation and for the purposes of this Part, the agent of the first licensed air carrier who provides the transportation by air or any part thereof, as the case may be, and that person shall levy and collect on behalf of that licensed air carrier the taxes imposed by this Part and transmit them to the licensed air carrier. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., c. E-13, s. 16; R.S., c. 10(2nd Supp.), s. 64; 1974-75-76, c. 24, s. 5