GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 235
Net tax where passenger vehicle leased 235 (1) If, in a taxation year of a registrant, tax becomes payable, or is paid without having become payable, by the registrant in respect of supplies of a passenger vehicle made under a lease and (a) the total of the consideration for the supplies that would be deductible in computing the registrant’s income for the year for the purposes of the Income Tax Act , if the registrant were a taxpayer under that Act and that Act were read without reference to section 67.3, exceeds (b) the amount in respect of that consideration that would be deductible in computing the registrant’s income for the year for the purposes of the Income Tax Act , if the registrant were a taxpayer under that Act and the formulae in paragraph 7307(1)(b), subsection 7307(1.1) and paragraph 7307(3)(b) of the Income Tax Regulations were read without reference to the description of B, there shall be added in determining the net tax for the appropriate reporting period of the registrant an amount determined by the formula A × B × C where A is the ratio obtained by dividing that excess by that consideration, B is (a) if the registrant is a selected listed financial institution in the appropriate reporting period, the tax paid or payable under any of subsection 165(1) and sections 212 and 218 in respect of that consideration (other than tax that, by reason of section 170, may not be included in determining an input tax credit of the registrant), and (b) in any other case, the tax paid or payable in respect of that consideration (other than tax that, by reason of section 170, may not be included in determining an input tax credit of the registrant), and C is the proportion of the total use of the vehicle that is use in commercial activities of the registrant. Appropriate reporting periods (2) For the purposes of subsection (1), the appropriate reporting period of a registrant in respect of a supply by way of lease to the registrant of a passenger vehicle in a taxation year of the registrant is (a) where the registrant ceases in or at the end of that taxation year to be registered under Subdivision D, the last reporting period of the registrant in that year; (b) where the reporting period of the registrant in that taxation year is that taxation year, that reporting period; and (c) in any other case, the reporting period of the registrant that begins immediately after that taxation year. [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. 96; 1997, c. 10, s. 215; 2000, c. 30, s. 63; 2007, c. 18, s. 32; 2017, c. 33, s. 134(F) 2019, c. 29, s. 74
Excise Tax Act — E-15 236.01
Definitions 236.01 (1) The following definitions apply in this section. large business means a prescribed person or a person of a prescribed class. ( grande entreprise ) specified property or service means a prescribed property or service, or property or a service of a prescribed class. ( bien ou service déterminé ) specified provincial input tax credit means (a) the portion of an input tax credit of a large business in respect of a specified property or service that is attributable to tax under subsection 165(2), section 212.1 or 218.1 or Division IV.1 in respect of the acquisition, importation or bringing into a participating province of the specified property or service; and (b) a prescribed amount in respect of an input tax credit of a large business that is attributable to tax under subsection 165(2), section 212.1 or 218.1 or Division IV.1 or in respect of an amount that would be such an input tax credit if prescribed conditions were satisfied in prescribed circumstances. ( crédit de taxe sur les intrants provincial déterminé ) Recapture of specified provincial input tax credits (2) If a sales tax harmonization agreement with the government of a participating province relating to the new harmonized value-added tax system allows for the recapture of input tax credits, in determining the net tax for the reporting period of a large business that includes a prescribed time, the large business shall add all or part, as determined in prescribed manner, of a specified provincial input tax credit of the large business. Deduction of amounts (3) If a sales tax harmonization agreement with the government of a participating province relating to the new harmonized value-added tax system allows for the recapture of input tax credits, in determining the net tax for the reporting period of a large business that includes a prescribed time, the large business may deduct in prescribed circumstances an amount determined in prescribed manner. Simplified method (4) The Governor in Council may make regulations respecting (a) the methods that may be used by a large business to determine the amount that is required to be added under subsection (2) to, or that may be deducted under subsection (3) from, the net tax for a reporting period of the large business, including any conditions for the use of those methods; (b) the reporting and accounting for such an amount; and (c) compliance measures, including penalties, or other measures and requirements in respect of such an amount. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2009, c. 32, s. 23
Excise Tax Act — E-15
large business means a prescribed person or a person of a prescribed class. ( grande entreprise )
Excise Tax Act — E-15
specified property or service means a prescribed property or service, or property or a service of a prescribed class. ( bien ou service déterminé )
Excise Tax Act — E-15 (a)
specified provincial input tax credit means (a) the portion of an input tax credit of a large business in respect of a specified property or service that is attributable to tax under subsection 165(2), section 212.1 or 218.1 or Division IV.1 in respect of the acquisition, importation or bringing into a participating province of the specified property or service; and (b) a prescribed amount in respect of an input tax credit of a large business that is attributable to tax under subsection 165(2), section 212.1 or 218.1 or Division IV.1 or in respect of an amount that would be such an input tax credit if prescribed conditions were satisfied in prescribed circumstances. ( crédit de taxe sur les intrants provincial déterminé )
Excise Tax Act — E-15 236.1
Adjustment if property not exported or supplied 236.1 If a registrant has received a zero-rated supply of a continuous transmission commodity included in section 15.2 of Part V of Schedule VI and the commodity is neither exported, as described in paragraph (a) of that section, nor supplied, as described in paragraph (b) of that section, by the registrant, the registrant shall, in determining the net tax of the registrant for the reporting period that includes the earliest day on which tax, calculated at the rate set out in subsection 165(1), would, in the absence of that section, have become payable in respect of the supply, add an amount equal to interest, at the prescribed rate, on the total amount of tax that would have been payable in respect of the supply if it were not a zero-rated supply, computed for the period beginning on that earliest day and ending on the day on or before which the return under section 238 for that reporting period is required to be filed. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2000, c. 30, s. 65; 2006, c. 4, s. 141
Excise Tax Act — E-15 236.2
Adjustment if invalid use of export certificate 236.2 (1) If a registrant has received a supply of property (other than a supply that is included in any provision of Schedule VI other than section 1.1 of Part V of that Schedule) from a supplier to whom the registrant has provided an export certificate (within the meaning of section 221.1) for the purpose of that supply and an authorization of the registrant to use the certificate was not in effect at the time the supply was made or the registrant does not export the property in the circumstances described in paragraphs 1(b) to (d) of that Part, the registrant shall, in determining the net tax for the reporting period of the registrant that includes the earliest day on which tax in respect of the supply became payable or would have become payable if the supply were not a zero-rated supply, add an amount equal to interest at the prescribed rate on the total amount of tax in respect of the supply that was payable or would have been payable if the supply were not a zero-rated supply, computed for the period beginning on that earliest day and ending on the day on or before which the return under section 238 for that reporting period is required to be filed. Adjustment if deemed revocation of export certificate (2) If a registrant’s authorization to use an export certificate (within the meaning of section 221.1) is deemed to have been revoked under subsection 221.1(6) effective immediately after the last day of a fiscal year of the registrant, the registrant shall, in determining the net tax for the first reporting period of the registrant following that year, add the amount determined by the formula A × B/12 where A is the total of (a) the product obtained when the rate set out in subsection 165(1) is multiplied by the total of all amounts each of which is consideration paid or payable by the registrant for a supply made in a non-participating province of an item of inventory acquired by the registrant in the year that is a zero-rated supply only because it is included in section 1.1 of Part V of Schedule VI, other than a supply in respect of which the registrant is required under subsection (1) to add an amount in determining net tax for any reporting period, and (b) the total of all amounts each of which is the product obtained when the consideration paid or payable by the registrant for a supply made in a participating province of an item of inventory acquired by the registrant in the year that is a zero-rated supply only because it is included in section 1.1 of Part V of Schedule VI, other than a supply in respect of which the registrant is required under subsection (1) to add an amount in determining net tax for any reporting period, is multiplied by the total of the rate set out in subsection 165(1) and the tax rate for that participating province, and B is the prescribed rate of interest that is in effect on the last day of that first reporting period following the year. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2001, c. 15, s. 11; 2006, c. 4, s. 142; 2009, c. 32, s. 24
Excise Tax Act — E-15 236.5
 least 80%”; and (c) within 180 days after the beginning of the second variant year, the network seller requests in writing that the Minister revoke the approval. Adjustment by network seller due to notification failure (5) If, at any time after an approval granted under subsection 178(5) in respect of a network seller and each of its sales representatives ceases to have effect as a consequence of a revocation under subsection 178(11) or (12), a network commission would, if this Part were read without reference to subsection 178(7), become payable as consideration for a taxable supply (other than a zero-rated supply) made in Canada by a sales representative of the network seller that has not been notified, as required under paragraph 178(13)(b), of the revocation and an amount is not charged or collected as, or on account of, tax in respect of the taxable supply, the network seller shall, in determining the net tax for the particular reporting period of the network seller that includes the earliest day on which consideration for the taxable supply is paid or becomes due, add an amount equal to interest, at the prescribed rate, on the total amount of tax that would be payable in respect of the taxable supply if tax were payable in respect of the taxable supply, computed for the period beginning on that earliest day and ending on the day on or before which the network seller is required to file a return for the particular reporting period. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2010, c. 12, s. 72
Excise Tax Act — E-15 237
Instalments 237 (1) Where the reporting period of a registrant is a fiscal year or a period determined under subsection 248(3), the registrant shall, within one month after the end of each fiscal quarter of the registrant ending in the reporting period, pay to the Receiver General an instalment equal to (a) except where paragraph (b) applies, 1/4 of the registrant’s instalment base for that reporting period; or (b) the amount determined under subsection (5). Instalment base (2) A registrant’s instalment base for a particular reporting period of the registrant is the lesser of (a) an amount equal to (i) in the case of a reporting period determined under subsection 248(3), the amount determined by the formula A × (365/B) where A is the net tax for the particular reporting period, and B is the number of days in the particular reporting period, and (ii) in any other case, the net tax for the particular reporting period, and (b) the amount determined by the formula C × (365/D) where C is the total of all amounts each of which is the net tax for a reporting period of the registrant ending in the twelve month period immediately preceding the particular reporting period, and D is the number of days in the period commencing on the first day of the first of those preceding reporting periods and ending on the last day of the last of those preceding reporting periods. Minimum instalment base (3) For the purposes of subsection (1), if a registrant’s instalment base for a reporting period is less than $3,000, it is deemed to be nil. (4) [Repealed, 1993, c. 27, s. 98] Selected listed financial institution — Instalments in first fiscal year (5) For the purposes of subsection (1), where a person becomes a selected listed financial institution during a reporting period of the person that begins on or after April 1, 1997, the instalment to be paid within one month after the end of each fiscal quarter in the reporting period is (a) where the fiscal quarter is the first fiscal quarter in the reporting period, 1/4 of the amount determined under subsection (2); and (b) in any other case, the lesser of (i) 1/4 of the amount determined under paragraph (2)(a), and (ii) the amount determined by the formula A + B where A is 1/4 of the financial institution’s instalment base for the reporting period determined under paragraph (2)(b) as if the financial institution were not a selected listed financial institution and tax were not imposed under any of subsection 165(2), sections 212.1 and 218.1 and Division IV.1, and B is the total of all amounts, each of which is determined, for a participating province, by the formula C × D where C is the amount determined for A in this subparagraph, and D is the financial institution’s percentage for the participating province for the immediately preceding fiscal quarter, determined in accordance with the prescribed rules that apply to that financial institution. [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. 98; 1997, c. 10, s. 216; 2007, c. 35, s. 5
Excise Tax Act — E-15 238
Filing required 238 (1) Every registrant shall file a return with the Minister for each reporting period of the registrant (a) where the registrant’s reporting period is or would, in the absence of subsection 251(1), be the fiscal year, (i) if the registrant is a listed financial institution described in any of subparagraphs 149(1)(a)(i) to (x), within six months after the end of the year, (ii) if subparagraph (i) does not apply, the registrant is an individual, the fiscal year is a calendar year and, for the purposes of the Income Tax Act , the individual carried on a business in the year and the filing-due date of the individual for the year is June 15 of the following year, on or before that day, and (iii) in any other case, within three months after the end of the year; and (b) in every other case, within one month after the end of the reporting period of the registrant. Idem (2) Every person who is not a registrant shall file a return with the Minister for each reporting period of the person for which net tax is remittable by the person within one month after the end of the reporting period. Filing by certain selected listed financial institutions (2.1) Despite paragraph (1)(b) and subsection (2), if a selected listed financial institution’s reporting period is a fiscal month or fiscal quarter, the financial institution shall (a) file an interim return for the period with the Minister within one month after the end of the period; and (b) file a final return for the period with the Minister within six months after the end of the fiscal year in which the period ends. Non-resident performers, etc. (3) Notwithstanding subsection (1), where, in a reporting period of a non-resident person, the person makes a taxable supply in Canada of an admission in respect of a place of amusement, a seminar, an activity or an event, the person shall (a) file with the Minister a return for that period on or before the earlier of (i) the day on or before which a return for that period is required to be filed under subsection (1), and (ii) the day the person, or one or more employees of the person who are involved in the commercial activity in which the supply was made, leaves Canada; and (b) on or before that earlier day, remit all amounts that became collectible, and all other amounts collected by the person, in the period as or on an account of tax under Division II. Form and content (4) Every return under this Subdivision shall be made in prescribed form containing prescribed information and shall be filed in prescribed manner. [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. 99; 1994, c. 9, s. 15; 1996, c. 21, s. 66; 1997, c. 10, s. 217; 2010, c. 12, s. 73
Excise Tax Act — E-15 238.1
ation of a reporting period of a registrant, the Minister shall send a notice in writing of the revocation to the registrant. Automatic revocation (7) Where (a) a registrant files, or is required to file, a return under section 238 or 282 for a designated reporting period of the registrant ending in a fiscal year of the registrant, or (b) the Minister revokes a designation of a reporting period of a registrant ending in a fiscal year of the registrant, the designations under subsection (2) of all subsequent reporting periods of the registrant ending in the fiscal year are revoked. Filing deadlines (8) In this Part (other than this section), any reference to the day on or before which a person is required to file a return shall, where the person is, because of subsection (3), not required to file the return, be read as a reference to the day on or before which the person would, but for that subsection, be required to file the return. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 9, s. 16; 1996, c. 23, s. 170; 2002, c. 22, s. 388 2022, c. 5, s. 17 2022, c. 10, s. 143 2022, c. 10, s. 173 2024, c. 15, s. 104 2024, c. 17, s. 88 2024, c. 17, s. 111 2026, c. 3, s. 135
Excise Tax Act — E-15 (a)
cumulative amount for a reporting period of a registrant means the total of (a) the amount that would be the registrant’s net tax for the period if it were determined without reference to subsection (4) and if no input tax credits were claimed, and no amounts were deducted, in determining that net tax, and (b) the amount required under subsection (4) to be added in determining the net tax for the period; ( montant cumulatif )
Excise Tax Act — E-15
designated reporting period of a person means a reporting period of the person in respect of which a designation under subsection (2) is in effect, but does not include a reporting period in which the person ceases to be a registrant. ( période désignée )
Excise Tax Act — E-15 239
Authority for separate returns 239 (1) A registrant who engages in one or more commercial activities in separate branches or divisions may file with the Minister in prescribed manner an application, in prescribed form containing prescribed information, for authority to file separate returns under this Division in respect of a branch or division specified in the application. Authorization by Minister (2) Where the Minister receives an application under subsection (1) in respect of a branch or division of a registrant and is satisfied that (a) the branch or division can be separately identified by reference to the location thereof or the nature of the activities engaged in by it, and (b) separate records, books of account and accounting systems are maintained in respect of the branch or division, the Minister may, in writing, authorize the registrant to file separate returns in relation to the specified branch or division, subject to such conditions as the Minister may at any time impose. Revocation of authorization (3) The Minister may, in writing, revoke an authorization granted under subsection (2) where (a) the registrant fails to comply with any condition attached thereto or any provision of this Part; (b) the Minister considers that the authorization is no longer required for the purposes for which it was originally granted, or generally for the purposes of this Part; (c) the Minister is no longer satisfied that the requirements of paragraphs (2)(a) and (b) in respect of the registrant are met; or (d) the registrant, in writing, requests the Minister to revoke the authorization. Notice of revocation (4) Where under subsection (3) the Minister revokes an authorization, the Minister shall send a notice in writing of the revocation to the registrant and shall specify therein the effective date thereof. [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-15 240
ith the Minister in prescribed manner and is to be made in prescribed form containing prescribed information. Security (6) Every person who (a) is not resident in Canada or would not, but for subsection 132(2), be resident in Canada, (b) does not have a permanent establishment in Canada or would not, but for paragraph (b) of the definition permanent establishment in subsection 123(1), have such an establishment, and (c) applies or is required to be registered for the purposes of this Part shall give and thereafter maintain security, in an amount and a form satisfactory to the Minister, that the person will pay or remit all amounts payable or remittable by the person under this Part. Failure to comply (7) Where, at any time, a person referred to in subsection (6) fails to give or maintain, as required under that subsection, security in an amount satisfactory to the Minister, the Minister may retain as security, out of any amount that may be or may become payable under this Part to the person, an amount not exceeding the amount by which (a) the amount of security that would, at that time, be satisfactory to the Minister if it were given by the person in accordance with that subsection exceeds (b) the amount of security, if any, given and maintained by the person in accordance with that subsection, and the amount so retained is deemed (c) to have been paid, at that time, by the Minister to the person, and (d) to have been given, immediately after that time, by the person as security in accordance with subsection (6). [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. 100; 1997, c. 10, ss. 54, 218; 2007, c. 18, s. 33; 2012, c. 31, s. 82 2021, c. 23, s. 108