GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 76
Calculation of payment or deduction 76 Where circumstances render it difficult to determine the exact amount of any payment that may be made pursuant to any of sections 68 to 68.29 or any deduction that may be made under section 73 or 74, the Minister, with the consent of the person to whom the payment or by whom the deduction may be made, may in lieu of that amount make a payment pursuant to, or authorize a deduction under, that section in an amount determined, in such manner as the Governor in Council may by regulation prescribe, to be the exact amount of the payment or deduction. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 76; R.S., 1985, c. 15 (1st Supp.), s. 25, c. 7 (2nd Supp.), s. 34
Excise Tax Act — E-15 77
Restriction on refunds and credits 77 A refund shall not be paid, and a credit shall not be allowed, to a person under this Act until the person has filed with the Minister all returns and other records of which the Minister has knowledge that are required to be filed under the Excise Tax Act , the Income Tax Act , the Air Travellers Security Charge Act , the Excise Act, 2001 , the Underused Housing Tax Act , the Select Luxury Items Tax Act and the Global Minimum Tax Act . [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 77; R.S., 1985, c. 15 (1st Supp.), s. 25, c. 7 (2nd Supp.), ss. 33, 34; 2006, c. 4, s. 126 2022, c. 5, s. 14 2022, c. 10, s. 140 2022, c. 10, s. 173 2024, c. 15, s. 101 2024, c. 17, s. 85 2024, c. 17, s. 111 2026, c. 3, s. 132
Excise Tax Act — E-15 78
Determination of fiscal months 78 (1) The fiscal months of a person shall be determined in accordance with the following rules: (a) if fiscal months of the person have been determined under subsection 243(2) or (4) for the purposes of Part IX, each of those fiscal months is a fiscal month of the person for the purposes of this Act; (b) if fiscal months of the person have not been determined under subsection 243(2) or (4) for the purposes of Part IX, the person may select for the purposes of this Act fiscal months that meet the requirements set out in subsection 243(2); and (c) if neither paragraph (a) nor paragraph (b) applies, each calendar month is a fiscal month of the person for the purposes of this Act. Determination of fiscal half-years (1.1) The fiscal half-years of a person shall be determined in accordance with the following rules: (a) the period beginning on the first day of the first fiscal month in a fiscal year of the person and ending on the earlier of the last day of the sixth fiscal month and the last day in the fiscal year is a fiscal half-year of the person; and (b) the period, if any, beginning on the first day of the seventh fiscal month and ending on the last day in the fiscal year of the person is a fiscal half-year of the person. Notification of Minister (2) Every person who is required to file a return shall notify the Minister of their fiscal months in the prescribed form and manner. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 78; R.S., 1985, c. 15 (1st Supp.), s. 26, c. 7 (2nd Supp.), s. 35, c. 12 (4th Supp.), s. 31; 2001, c. 16, s. 32; 2002, c. 22, s. 382; 2003, c. 15, ss. 100, 130; 2010, c. 25, s. 128
Excise Tax Act — E-15 78.1
Reporting period — general 78.1 (1) Subject to this section, the reporting period of a person is a fiscal month. Reporting period — semi-annual (2) On application in the prescribed form and manner by a person, the Minister may, in writing, authorize the reporting period of that person to be a fiscal half-year in a particular fiscal year if (a) the person has been required to pay tax under Part III, or has been holding a licence granted under or in respect of that Part, for a period exceeding twelve consecutive fiscal months; (b) the total of all taxes payable under Part III by the person and any person associated with the person in the fiscal year ending immediately before the particular fiscal year did not exceed $120,000; (c) the total of all taxes payable under Part III by the person and any person associated with the person in the particular fiscal year does not exceed $120,000; and (d) the person is in compliance with this Act. Deemed revocation (3) An authorization under subsection (2) is deemed to be revoked if the total of all taxes payable under Part III by the person and any person associated with the person exceeds $120,000 in a fiscal year, which revocation is effective as of the first day after the end of the fiscal half-year in which the excess occurs. Revocation — other (4) The Minister may revoke an authorization if (a) the person requests in writing the Minister to do so; (b) the person fails to comply with this Act; or (c) the Minister considers that the authorization is no longer required. Notice of revocation (5) If the Minister revokes an authorization under subsection (4), the Minister shall send a notice in writing of the revocation to the person and shall specify in the notice the fiscal month for which the revocation becomes effective. Deemed reporting period on revocation (6) If a revocation under subsection (4) becomes effective before the last day of a fiscal half-year of a person that is authorized under subsection (2), the period beginning on the first day of the fiscal half-year and ending immediately before the first day of the fiscal month for which the revocation becomes effective is deemed to be a reporting period of the person. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2010, c. 25, s. 129
Excise Tax Act — E-15 79
Returns and payments 79 (1) Every person who is required to pay tax under Part III and every person who holds a licence granted under or in respect of that Part shall, not later than the last day of the first month after each reporting period of the person, (a) file a return with the Minister, in the prescribed form and manner, for that reporting period; (b) calculate, in the return, the total amount of the tax payable, if any, by the person for that reporting period, and (c) pay that amount to the Receiver General. (2) and (3) [Repealed, 2010, c. 25, s. 130] Demand for return (4) The Minister may, on demand sent by the Minister, require a person to file, within any reasonable time stipulated in the demand, a return under this Act for any period designated in the demand. Failure to answer a demand (5) Every person who fails to file a return as and when required under a demand issued under subsection (4) is liable to a penalty of $250. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 79; R.S., 1985, c. 15 (1st Supp.), s. 26, c. 7 (2nd Supp.), s. 36, c. 12 (4th Supp.), s. 32; 1995, c. 46, s. 4; 2000, c. 30, s. 14; 2002, c. 22, s. 383; 2003, c. 15, ss. 100, 130; 2006, c. 4, s. 127; 2010, c. 25, s. 130; 2012, c. 19, s. 19
Excise Tax Act — E-15 79.01
79.01 [Repealed, 2006, c. 4, s. 128] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2003, c. 15, s. 100; 2006, c. 4, s. 128
Excise Tax Act — E-15 79.02
Amounts owing of $2 or less in total 79.02 (1) If the Minister determines, at any time, that the total of all amounts owing by a person to Her Majesty in right of Canada under this Act does not exceed two dollars, those amounts are deemed to be nil. Amounts payable of $2 or less in total (2) If, at any time, the total of all amounts payable by the Minister to a person under this Act does not exceed two dollars, the Minister may apply those amounts against any amount owing, at that time, by the person to Her Majesty in right of Canada. However, if the person, at that time, does not owe any amount to Her Majesty in right of Canada, those amounts payable are deemed to be nil. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2003, c. 15, s. 100; 2006, c. 4, s. 129
Excise Tax Act — E-15 79.03
Compound interest on amounts not paid when required 79.03 (1) If a person fails to pay an amount to the Receiver General as and when required under this Act, the person shall pay to the Receiver General interest on the amount. The interest shall be compounded daily at the prescribed rate and computed for the period beginning on the first day after the day on which the amount was required to be paid and ending on the day on which the amount is paid. Payment of interest that is compounded (2) For the purposes of subsection (1), interest that is compounded on a particular day on an unpaid amount of a person is deemed 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 day after the particular day, the interest shall be added to the unpaid amount at the end of the particular day. Period where interest not payable (3) Despite any other provision of this Act, if the Minister notifies a person that the person is required to pay a specified amount under this Act and the person pays the specified amount in full before the end of the period that the Minister specifies with the notice, interest is not payable on the specified amount for the period. Interest and penalty amounts of $25 or less (4) If, at any time, a person pays an amount not less than the total of all amounts, other than interest and penalty under subsection 7(1.1) or 68.5(9.1) or section 95.1 or 95.2, owing at that time to Her Majesty in right of Canada under this Act for a reporting period of the person and the total amount of interest and penalty payable by the person under this Act for that reporting period is not more than $25.00, the Minister may cancel the interest and penalty. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2003, c. 15, s. 100; 2006, c. 4, s. 130; 2014, c. 20, s. 84
Excise Tax Act — E-15 79.04
Compound interest on amounts owed by Her Majesty 79.04 Interest shall be compounded daily at the prescribed rate on any amount payable by the Minister to a person. The interest shall be computed for the period beginning on the first day after the day on which the amount is required to be paid and ending on the day on which the amount is paid or is applied against an amount owed by the person to Her Majesty in right of Canada, unless this Act provides otherwise. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2003, c. 15, s. 100
Excise Tax Act — E-15 79.05
Application of interest provisions if Act amended 79.05 For greater certainty, if a provision of an Act amends this Act and provides that the amendment comes into force on, or applies as of, a particular day that is before the day on which the provision is assented to, the provisions of this Act that relate to the calculation and payment of interest apply in respect of the amendment as though the provision had been assented to on the particular day. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2003, c. 15, s. 100
Excise Tax Act — E-15 79.1
79.1 [Repealed, 2006, c. 4, s. 131] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 12 (4th Supp.), s. 33; 1999, c. 31, s. 247; 2002, c. 22, s. 384; 2003, c. 15, ss. 101, 130; 2006, c. 4, s. 131
Excise Tax Act — E-15 79.2
Filing of return by mail 79.2 (1) If a person who is required under this Act to file a return with the Minister does so by mailing the return, the return is deemed to have been filed with the Minister on the day on which the return was mailed and the date of the postmark is evidence of that day. Payment or remittance of amounts (2) A person who is required under this Act to pay or remit an amount to the Receiver General shall not be considered as having paid or remitted the amount until it is received by the Receiver General. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 12 (4th Supp.), s. 33; 1999, c. 17, ss. 150(E), 156; 2003, c. 15, s. 102
Excise Tax Act — E-15 80
Report by licence holders 80 (1) Every person holding a licence in respect of Part III shall submit to the Minister each year, within six months after the end of that person’s fiscal year, a report in the prescribed form containing details of that person’s sales, taxes paid under this Act and deductions under subsection 69(2) in the fiscal year and any other prescribed information. Alternate reporting (2) Any person filing a return under section 79 may, in lieu of submitting a report under subsection (1), include in the return a report in the prescribed form containing details of the person’s sales, taxes paid under this Act and deductions under subsection 69(2) in the period to which the return relates and any other prescribed information. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 80; R.S., 1985, c. 15 (1st Supp.), s. 27, c. 7 (2nd Supp.), s. 37, c. 12 (4th Supp.), s. 34; 1990, c. 45, s. 11; 2002, c. 22, s. 385; 2003, c. 15, s. 103
Excise Tax Act — E-15 80.1
Security generally 80.1 (1) The Minister may, if he considers it advisable in a particular case, accept security for the payment of any tax, penalty, interest or other sum that is or may become payable under this Act. Security on objection or appeal (2) Where a person is making an objection to or appealing from an assessment, the Minister shall accept adequate security furnished by or on behalf of that person for the payment of any tax, penalty, interest or other sum that is in controversy. Surrender of security (3) Where a person who has furnished security, or on whose behalf security has been furnished, under this section requests in writing that the Minister surrender the security or any part thereof, the Minister shall surrender the security to the extent that the value thereof exceeds the amount, at the time the request is received by the Minister, of any tax, penalty, interest or other sum for the payment of which the security was furnished. Discharge of security (4) The Minister may discharge in writing any security accepted by the Minister pursuant to this section. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 37
Excise Tax Act — E-15 81
Certificate before distribution 81 (1) Every executor, liquidator of a succession, administrator, assignee, liquidator or other like person, other than a trustee in bankruptcy, shall, before distributing any assets under his control in that capacity, obtain a certificate from the Minister certifying that no tax, penalty, interest or other sum under this Act, other than Part I, chargeable against or payable by that person in that capacity or chargeable against or payable in respect of those assets, remains unpaid or that security for the payment thereof has, in accordance with section 80.1, been accepted by the Minister. Personal liability (2) Any person who distributes assets without a certificate as required by subsection (1) is personally liable to pay to Her Majesty an amount equal to the lesser of (a) the value of the assets so distributed, and (b) the amount of any tax, penalty, interest or other sum that remains unpaid and for the payment of which security has not been furnished to the Minister. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 81; R.S., 1985, c. 15 (1st Supp.), s. 28, c. 7 (2nd Supp.), s. 38; 2001, c. 17, s. 234
Excise Tax Act — E-15 81.1
Assessment 81.1 (1) The Minister may, in respect of any matter, assess a person for any tax, penalty, interest or other sum payable by that person under this Act and may, notwithstanding any previous assessment covering, in whole or in part, the same matter, make such additional assessments as the circumstances require. Reassessment (2) The Minister may, in respect of any matter covered by an assessment, vary the assessment or reassess the person assessed. Completion of assessment (3) An assessment shall be completed with all due dispatch and may be performed in such manner and form and by such procedure as the Minister considers appropriate. Minister not bound (4) The Minister is not bound by any return, application or information supplied by or on behalf of any person and may make an assessment, notwithstanding any return, application or information so supplied or that no return, application or information has been supplied. Determination of refunds (5) In making an assessment, the Minister may determine whether an amount is payable to the person being assessed pursuant to any of sections 68 to 68.29. Presumption (6) For the purposes of determining, in making an assessment, whether an amount is payable to the person being assessed pursuant to any of sections 68 to 68.29, the person is deemed to have duly made an application under the section on the day on which the notice of assessment is sent to him. Determination of credits (7) In making an assessment, the Minister may determine whether a credit may be allowed to the person being assessed pursuant to subsections (8) to (10). When credit may be allowed (8) Where an amount would be payable to the person being assessed pursuant to any of sections 68 to 68.29 (a) if that person had duly made an application under the section on the day on which the notice of assessment is sent to him, and (b) if the reference in the section to “two years” were read as a reference to “four years”, a credit in that amount may be allowed to that person. Maximum credits allowable (9) The aggregate of the credits that may be allowed to the person being assessed shall not exceed the aggregate of the taxes, interest, penalty or other sums, if any, remaining unpaid by that person for the period beginning four years before the day on which the notice of assessment is sent to him and ending immediately before two years before that day. Restriction (10) No credit may be allowed for any amount that the Minister, pursuant to subsection (5), determines is payable to the person being assessed. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 38
Excise Tax Act — E-15 81.11
Sums not assessable 81.11 (1) No assessment shall be made for any penalty or fine imposed pursuant to a conviction for an offence under this Act. Limitation period for assessments (2) Subject to subsections (3) to (5), no assessment shall be made for any tax, penalty, interest or other sum more than four years after the tax, penalty, interest or sum became payable under this Act. Exception where objection or appeal (3) A variation of an assessment, or a reassessment, may be made at any time pursuant to subsection 81.15(4) or 81.38(1). Exception where neglect or fraud (4) An assessment in respect of any matter may be made at any time where the person to be assessed has, in respect of that matter, (a) made a misrepresentation that is attributable to his neglect, carelessness or wilful default; or (b) committed fraud in filing or making or failing to file or make a return, or in supplying or failing to supply any information, under this Act. Exception where waiver (5) An assessment in respect of any matter specified in a waiver filed pursuant to subsection (6) may be made at any time within the period specified in the waiver or, if a notice of revocation of the waiver has been filed pursuant to subsection (7), within the period commencing on the day on which the period specified in the waiver commences and ending six months after the day on which the notice is filed. Filing waiver (6) Any person may, within the time otherwise limited by subsection (2) for assessing that person, waive the application of that subsection to him by filing with the Minister a waiver in the prescribed form specifying the period for which, and the matter in respect of which, the person waives the application of that subsection. Revoking waiver (7) Any person who has filed a waiver pursuant to subsection (6) may revoke the waiver on six months notice to the Minister by filing with the Minister a notice of revocation of the waiver in the prescribed form. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 38
Excise Tax Act — E-15 81.12
Liability not affected 81.12 (1) Liability under this Act for any tax, penalty, interest or other sum is not affected by an incorrect or incomplete assessment or by the fact that no assessment has been made. Valid and binding (2) An assessment, subject to being varied or vacated on an objection or appeal under this Part and subject to a reassessment, shall be deemed to be valid and binding notwithstanding any irregularity, informality, error, defect or omission therein or in any proceeding under this Act relating thereto. Irregularities (3) No assessment shall be vacated or varied on an appeal by reason only of an irregularity, informality, error, defect or omission on the part of any person in the observance of any directory provision of this Act. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 38
Excise Tax Act — E-15 81.13
ent pursuant to subsection (4); ( montant dû ) overpayment , in respect of a person assessed, means (a) where the assessment is an original assessment, the amount by which the aggregate described in subparagraph (a)(ii) of the definition amount owing in this subsection exceeds the aggregate described in subparagraph (a)(i) of that definition, and (b) where the assessment is a variation of an assessment, or a reassessment, the amount by which the amount described in subparagraph (b)(ii) of that definition exceeds the amount described in subparagraph (b)(i) of that definition. ( paiement en trop ) [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 38