GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 220.06
Supply by unregistered non-resident 220.06 (1) 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 available to the person in a participating province, or sent by mail or courier to an address in the participating province, by a non-resident supplier who is not registered under Subdivision D of Division V, the person shall pay tax to Her Majesty in right of Canada equal to the amount determined by the formula A × B where A is the tax rate for the participating province; and B is (a) where the supply of the property was made to the person by way of sale by a non-resident person with whom the person dealt at arm’s length, the lesser of the value of the consideration paid or payable in respect of the supply and the fair market value of the property at the particular time, (b) notwithstanding paragraph (a), in the case of prescribed property supplied in prescribed circumstances, the value determined in the prescribed manner, and (c) in any other case, the fair market value of the property at the particular time. When tax payable (2) Tax under subsection (1) in respect of property supplied to a person in a participating province becomes payable on the day the property is delivered or made available to the person in the province. Non-taxable property (3) No tax is payable under subsection (1) (a) in respect of property that is a specified motor vehicle that is required to be registered under the laws of a participating province relating to the registration of motor vehicles, or that is included in Part I of Schedule X and is not prescribed property; or (b) in prescribed circumstances. Application in offshore areas (4) Subsection (1) does not apply to a supply of property that is delivered or made available to the recipient in the Nova Scotia offshore area or the Newfoundland offshore area, or that is sent to the recipient at an address in the Nova Scotia offshore area or the Newfoundland offshore area, unless the property is acquired by the recipient for consumption, use or supply in the course of an offshore activity. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1997, c. 10, s. 204; 2009, c. 32, s. 18
Excise Tax Act — E-15 220.07
Imported commercial goods 220.07 (1) Subject to this Part, every person who brings into a participating province from a place outside Canada (a) a specified motor vehicle, or (b) goods that are accounted for as commercial goods (within the meaning assigned by subsection 212.1(1)) under section 32 of the Customs Act and who is liable under that Act to pay duties on the vehicle or goods, or would be so liable if they were subject to duty, shall pay, in addition to the tax imposed under section 212, tax calculated at the tax rate for that participating province on the value of the vehicle or goods. Exception (2) Tax under subsection (1) does not apply to (a) goods, other than a specified motor vehicle, brought into a participating province from a place outside Canada by a registrant (other than a registrant whose net tax is determined under section 225.1 or under Part IV or V of the Streamlined Accounting (GST/HST) Regulations ) for consumption, use or supply exclusively in the course of commercial activities of the registrant; (b) a mobile home or a floating home that has been used or occupied in Canada as a place of residence for individuals; or (c) goods included in Schedule VII. Value of goods (3) For the purposes of this section, the value of goods brought into a province is equal to (a) in the case of a specified motor vehicle that a person is required to register under the laws of the province relating to the registration of motor vehicles, the specified value; (b) in the case of prescribed property brought into a province in prescribed circumstances, the value determined in prescribed manner; and (c) in any other case, the value of the goods determined in accordance with section 215. When tax payable (4) Tax under subsection (1) on goods brought into a participating province by a person becomes payable by that person (a) in the case of a specified motor vehicle that the person is required to register under the laws of the province relating to the registration of motor vehicles, on the earlier of the day the person so registers the vehicle and the day on or before which the person is required to register the vehicle; and (b) in any other case, on the day on which the goods are brought into the province. Use in offshore areas (5) Subsection (1) does not apply to goods brought into the Nova Scotia offshore area or the Newfoundland offshore area by a person unless the goods are brought into the area for consumption, use or supply in the course of an offshore activity. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1997, c. 10, s. 204; 2007, c. 18, ss. 23, 63
Excise Tax Act — E-15 220.09
Returns and payment 220.09 (1) Where tax under this Division becomes payable by a person, (a) 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 reporting period in which the tax became payable is required to be filed, pay the tax to the Receiver General and report the tax in that return; and (b) in any other case, the person shall, on or before the last day of the month following the calendar month in which the tax became payable, pay the tax to the Receiver General and file with the Minister in prescribed manner a return in respect of the tax in prescribed form containing prescribed information. Exception (2) Despite subsection (1), if the tax under section 220.05, 220.06 or 220.07 is payable to Her Majesty in right of Canada by a person in respect of a specified motor vehicle that the person is required to register under the laws of a participating province relating to the registration of motor vehicles, the person shall pay the tax to the provincial authority in its capacity as agent of Her Majesty in right of Canada at the earlier of the time at which the person registers the vehicle and the time at or before which the person is required to register it, and (a) if the person is a registrant, the person is not required to report the tax in a return; and (b) if the person is not a registrant, the person is not required to file a return in respect of the tax. Deduction for prescribed amount (3) Where tax under this Division becomes payable by a person and all or any portion of that tax is an amount that is prescribed for the purpose of subsection 234(3), that amount shall be deducted from the tax payable in determining the amount required under subsection (1) to be paid. No return required (4) Where the amount that a person is required to pay to the Receiver General under subsection (1) is nil, the person is not required to file a return under this Division. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1997, c. 10, s. 204; 2007, c. 18, s. 24
Excise Tax Act — E-15 221
Collection of tax 221 (1) 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. Exception (2) A supplier (other than a prescribed supplier) who makes a taxable supply of real property by way of sale is not required to collect tax under Division II payable by the recipient in respect of the supply where (a) the supplier is a non-resident person or is resident in Canada by reason only of subsection 132(2); (b) the recipient is registered under Subdivision D and, in the case of a recipient who is an individual, the property is neither a residential complex nor supplied as a cemetery plot or place of burial, entombment or deposit of human remains or ashes; (b.1) the supplier and the recipient have made an election under section 2 of Part I of Schedule V in respect of the supply; or (c) the recipient is a prescribed recipient. Exception — emission allowance (2.1) A supplier (other than a prescribed supplier) that makes a taxable supply of an emission allowance is not required to collect tax under Division II payable by the recipient in respect of the supply. Idem (3) Where a carrier who makes a particular taxable supply of a service of transporting tangible personal property (a) is provided with a declaration referred to in section 7 of Part VII of Schedule VI by the shipper, and (b) at or before the time the tax in respect of the particular supply becomes payable the carrier did not know and could not reasonably be expected to know that (i) the property was not being shipped for export, (ii) the transportation by the carrier was not part of a continuous outbound freight movement in respect of the property, and (iii) there was or was to be any diversion of the property to a final destination in Canada, the carrier is not required to collect tax in respect of the particular supply or any supply that is incidental to the particular supply. (3.1) [Repealed, 2001, c. 15, s. 9] Definitions (4) In subsection (3), continuous outbound freight movement and shipper have the same meanings as in Part VII of Schedule VI. [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. 85; 1997, c. 10, s. 43.1; 2000, c. 30, s. 48; 2001, c. 15, s. 9; 2018, c. 27, s. 44
Excise Tax Act — E-15 221.1
anada by the registrant of items of inventory of the registrant that were not consumed, used, processed, transformed or altered after having been acquired in Canada or imported by the registrant and before being so supplied by the registrant, and D is the total of all consideration, included in determining that income, for supplies made by the registrant of items of inventory of the registrant. Cessation (7) An authorization granted under subsection (2) to a registrant ceases to have effect on the earlier of (a) the day on which a revocation of the authorization becomes effective, and (b) the day that is three years after the day on which the authorization, or its renewal, became effective. Application after revocation (8) Where an authorization granted to a registrant under subsection (2) is revoked, effective on a particular day, the Minister shall not grant to the registrant another authorization under that subsection that becomes effective before (a) where the authorization was revoked in circumstances described in paragraph (5)(a), the day that is two years after the particular day; and (b) in any other case, the first day of the second fiscal year of the registrant commencing after the particular day. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 27, s. 86; 2000, c. 30, s. 49; 2001, c. 15, s. 10; 2007, c. 18, s. 25
Excise Tax Act — E-15 222.1
Sale of account receivable 222.1 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 227, (a) the person is deemed to have collected, at that time, the amount, if any, of the tax in respect of the taxable supply that was not collected by the person before that time; and (b) any amount collected by any person after that time on account of the tax payable in respect of the taxable supply is deemed not to be an amount collected as or on account of tax. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2000, c. 30, s. 51
Excise Tax Act — E-15 223
Disclosure of tax 223 (1) 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 agreement in writing entered into with, the recipient in respect of the supply, (a) the consideration paid or payable by the recipient for the supply and the tax payable in respect of the supply in a manner that clearly indicates the amount of the tax; or (b) that the amount paid or payable by the recipient for the supply includes the tax payable in respect of the supply. Indication of total (1.1) If a registrant makes a taxable supply, other than a zero-rated supply, and, in an invoice or a receipt in respect of the supply issued to the recipient or in an agreement in writing in respect of the supply, the registrant indicates the tax payable or the rate or rates at which tax is payable in respect of the supply, the registrant shall indicate in that invoice, receipt or agreement (a) the total tax payable in respect of the supply in a manner that clearly indicates the amount of that total; or (b) the total of the rates at which tax is payable in respect of the supply. Exception (1.2) If a registrant makes a taxable supply in a participating province and is entitled under subsection 234(3) to deduct an amount in respect of the supply in determining the net tax of the registrant, the registrant is not required to include under subsection (1) or (1.1) tax under subsection 165(2), or the rate of that tax, in the total tax payable or the total of the rates of tax payable in respect of the supply. Exception (1.3) Subsection (1) does not apply to a registrant when the registrant is not required to collect the tax payable in respect of the taxable supply made by the registrant. Particulars (2) A person who makes a taxable supply to another person shall, on the request of the other person, forthwith furnish to the other person in writing such particulars of the supply as may be required for the purposes of this Part to substantiate a claim by the other person for an input tax credit or rebate in respect of the supply. [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. 205; 2000, c. 30, s. 52
Excise Tax Act — E-15 224
Right of supplier to sue for tax remitted 224 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 the supply and has accounted for or remitted the tax payable by the recipient in respect of the supply to the Receiver General but has not collected the tax from the recipient, the supplier may bring an action in a court of competent jurisdiction to recover the tax from the recipient as though it were a debt due by the recipient to the supplier. [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-15 224.1
No action for collection of tax 224.1 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 on account of tax. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2010, c. 25, s. 135
Excise Tax Act — E-15 225
ant shall not claim an input tax credit in respect of (a) the last acquisition by the registrant of the complex, or (b) an improvement to the complex acquired, imported or brought into a participating province by the registrant after the complex was last acquired by the registrant, in a return filed on or after the day the registrant transfers ownership or possession of the complex to the recipient of the supply. Idem (6) Where a trustee is appointed under the Bankruptcy and Insolvency Act to act in the administration of the estate of a registrant who is a bankrupt, (a) the total of all input tax credits claimed, and all amounts deducted, in a return filed after the appointment for a reporting period of the registrant ending before the appointment shall not exceed the total of (i) the amount that would be the net tax for the period if no input tax credits were claimed, and no amounts were deducted, in determining the net tax for that period, and (ii) all amounts required under this Part to be remitted by the registrant in respect of reporting periods ending before that period and all amounts payable under this Part by the registrant as penalty, interest, an instalment of tax or a repayment in respect of those reporting periods, and (b) an input tax credit, or an amount that may be deducted in determining net tax, for a reporting period of the registrant ending before the appointment shall not be claimed or deducted in a return for a reporting period of the registrant ending after the appointment, unless, on or before the day that return is filed, all returns required under this Part to be filed for, or in respect of acquisitions of real property made in, reporting periods of the registrant ending before the appointment have been filed and all amounts required under this Part to be remitted by the registrant in respect of those reporting periods and all amounts payable under this Part by the registrant as penalty, interest, an instalment of tax or a repayment in respect of those reporting periods have been remitted or paid, as the case may be. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1993, c. 27, ss. 88, 203; 1997, c. 10, ss. 44, 206; 2006, c. 4, s. 137; 2014, c. 20, s. 44
Excise Tax Act — E-15 225.2
) may revoke the election, in prescribed form containing prescribed information, effective on the day specified in the revocation, which day is at least 365 days after the day on which the election becomes effective. Notice of election (6.2) If a particular selected listed financial institution has made an election under subsection (4) in respect of supplies made by another selected listed financial institution to the particular financial institution, the particular financial institution shall, in a manner satisfactory to the Minister, (a) notify the other financial institution of the election and of the day it becomes effective on or before that day or any later day that the Minister may allow; and (b) if the election ceases to be effective, notify the other financial institution of the day that the election ceases to be effective on or before that day or any later day that the Minister may allow. Information requirements (7) For the purposes of this section, subsections 169(4) and (5) and 223(2) apply with respect to any amount that is included in the description of F in subsection (2) as if that amount were an input tax credit. (8) [Repealed, 2012, c. 31, s. 79] Regulations — selected listed financial institutions (9) The Governor in Council may make regulations (a) requiring any person or any class of persons to provide to a person any information that is required to allow a selected listed financial institution to determine the value of an element of a formula in subsection (2) or 237(5) or in any other provision of this Part or of a regulation made under this Part, specifying what information is to be provided, prescribing compliance measures in respect of that provision of information, and prescribing joint and several, or solidary, liability or penalties for failing to provide that information when and as required; (b) allowing a person and a selected listed financial institution to make an election in respect of the filing of the returns of the person or the financial institution, specifying the circumstances in which that election may be revoked, prescribing compliance measures or other requirements in respect of that filing, and prescribing joint and several, or solidary, liability or penalties in respect of that filing; or (c) requiring any selected listed financial institution to register under Subdivision D for the purposes of this Part or deeming any selected listed financial institution to be a registrant for the purposes of this Part. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1997, c. 10, s. 208; 2000, c. 30, s. 54; 2006, c. 4, s. 21; 2007, c. 18, s. 27; 2009, c. 32, s. 20; 2010, c. 12, s. 70; 2012, c. 31, s. 79; 2017, c. 33, s. 131
Excise Tax Act — E-15 225.3
 the first day of the fiscal year; or (b) the financial institution files with the Minister in prescribed manner a notice of revocation in prescribed form containing prescribed information on or before the first day of the fiscal year. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2012, c. 31, s. 80
Excise Tax Act — E-15
business input has the same meaning as in subsection 141.02(1). ( intrant d’entreprise )
Excise Tax Act — E-15
Canadian activity has the same meaning as in section 217. ( activité au Canada )
Excise Tax Act — E-15
exclusive input of a person means property or a service that is acquired or imported by the person for consumption or use directly and exclusively for the purpose of making taxable supplies for consideration or directly and exclusively for purposes other than making taxable supplies for consideration. ( intrant exclusif )
Excise Tax Act — E-15 (a)
applicable legislated amount in a province for a returnable container of a particular class means (a) except if paragraph (b) applies, the legislated consumers’ refund in the province for a returnable container of that class; or (b) if, under an Act of the legislature of the province in respect of recycling, a legislated consumers’ refund for a returnable container of that class is specified and another amount (in this paragraph referred to as the “recycler’s reimbursement”) is specified as the amount to be paid, otherwise than specifically in respect of the handling of the container, for a used and empty returnable container of that class when supplied by a person who, on acquiring it used and empty, paid an amount as the legislated consumers’ refund for the container, but no amount is specified as the amount, or the minimum amount, to be charged by a distributor in respect of the supply of a filled and sealed returnable container of that class, the recycler’s reimbursement. ( montant obligatoire applicable )
Excise Tax Act — E-15
consumers’ recycler , in respect of a returnable container of a particular class in a province, means a person who, in the ordinary course of their business, acquires in the province used and empty returnable containers of that class from consumers for consideration. ( récupérateur )
Excise Tax Act — E-15
distributor of a returnable container of a particular class in a province means a person who supplies beverages in filled and sealed returnable containers of that class in the province and charges a returnable container charge in respect of the returnable containers. ( distributeur )
Excise Tax Act — E-15
legislated consumers’ refund in a province for a returnable container of a particular class means the amount, or the minimum amount, that, under an Act of the legislature of the province in respect of recycling, must be paid in certain circumstances for a used and empty returnable container of that class to a person of a class that includes consumers. ( remboursement obligatoire aux consomma­teurs )
Excise Tax Act — E-15 (a)
recycler of returnable containers of a particular class in a province means (a) a person who, in the ordinary course of their business, acquires used and empty returnable containers of that class (or the material resulting from their compaction) in the province for consideration; or (b) a person who, in the ordinary course of their business, pays consideration to a person referred to in paragraph (a) in compensation for that person acquiring used and empty returnable containers of that class and paying consideration for those containers. ( recycleur )