GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 20
y and interest outstanding in that month or fraction of a month; and (b) in the case of tax required to be remitted not later than the last day of an accounting period, a penalty of one-half of one per cent and interest at the prescribed rate, in respect of each accounting period or fraction of an accounting period between that day and the day on which the total tax, penalty and interest outstanding is remitted, calculated on the total tax, penalty and interest outstanding in that accounting period or fraction of an accounting period. Minimum penalty and interest (6) No penalty or interest is payable under subsection (5) if the licensed air carrier remits all taxes collected or collectible by the carrier under this Part and, at the time of the remittance, the total penalty and interest payable is less than ten dollars. Time for paying penalty or interest (7) A licensed air carrier that is liable to pay penalty or interest under subsection (5) shall pay the penalty or interest not later than the last day of the month or accounting period in respect of which the penalty or interest was calculated. Extension (8) The Minister may, before or after the expiration of the time prescribed by subsection (4), extend in writing the time for filing a return or remitting any tax, and where the Minister so extends the time, (a) the return shall be filed or the tax shall be remitted within the time as so extended; (b) interest accrues under subsection (5) in respect of the tax as if the time had not been so extended; (c) no penalty accrues or shall be deemed to have accrued under subsection (5) in respect of the tax before the expiration of the time as so extended; and (d) penalty accrues under subsection (5) in respect of a default in remitting the tax or any portion thereof within the time as so extended as if the default were a default referred to in that subsection. Security (9) Where the Minister holds security under section 80.1 for the remittance of any tax under this Part that is not remitted within the time prescribed by subsection (4), (a) interest accrues under subsection (5) in respect of the tax from the expiration of that time; and (b) penalty accrues under subsection (5) only if the total tax, penalty and interest outstanding, as calculated in respect of each month or accounting period or fraction of a month or accounting period during which the default continues, exceeds the value of the security at the time it is accepted by the Minister and, if accruing, the penalty shall be calculated only on the amount of the excess. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 20; R.S., 1985, c. 15 (1st Supp.), s. 9, c. 7 (2nd Supp.), s. 7, c. 12 (4th Supp.), s. 5; 1996, c. 20, s. 106; 1998, c. 21, s. 89
Excise Tax Act — E-15 20.1
f the large taxpayer or other licensed air carrier liable to pay the instalment remits all taxes collected or collectible by the taxpayer or carrier under this Part and, at the time of the remittance, the total penalty and interest payable in respect of the instalment is less than five dollars and in respect of all those taxes is less than ten dollars. Time for paying penalty or interest (7) A large taxpayer or other licensed air carrier that is liable to pay penalty or interest under subsection (4) or (5) in respect of a default in paying an instalment shall pay the penalty or interest within the time prescribed by subsection 20(4) for the remittance of the tax on account of which the instalment is payable. Extension (8) The Minister may, before or after the expiration of the time prescribed by subsection (2) or (3), extend in writing the time for paying an instalment, for any period within the time prescribed by subsection 20(4) for the remittance of the tax on account of which the instalment is payable, and where the Minister so extends the time (a) the instalment shall be paid within the time as so extended; (b) interest accrues under subsection (4) or (5), as the case may be, in respect of the instalment as if the time had not been so extended; (c) no penalty accrues or shall be deemed to have accrued under subsection (4) or (5), as the case may be, in respect of the instalment before the expiration of the time as so extended; and (d) penalty accrues under subsection (4) or (5), as the case may be, in respect of a default in paying an instalment within the time as so extended as if the default were a default referred to in that subsection. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 12 (4th Supp.), s. 5; 1999, c. 31, s. 247(F)
Excise Tax Act — E-15 20.2
Prepaid amounts 20.2 (1) For greater certainty, amounts collected as described in paragraph 20(1)(b) shall be deemed to be sums payable under this Act. Records and books of account (2) Each licensed air carrier that is required to make a return of the amounts described in paragraph 20(1)(b) shall keep records and books of account in such form and containing such information as will enable the amount of tax or other sums that have been paid to or collected by the carrier or the carrier’s agent to be determined and, for the purposes of this subsection, subsections 98(2.01), (2.1) and (3) and 100(2) apply, with such modifications as the circumstances require, as if the records and books of account were required to be kept by the carrier pursuant to subsection 98(1). [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 12 (4th Supp.), s. 6; 1998, c. 19, s. 276
Excise Tax Act — E-15 21
Regulations 21 The Governor in Council may by regulation (a) prescribe, for those cases where the amount charged for transportation by air includes the transportation of persons and goods by air, the manner in which and by whom the amount charged shall be apportioned between the transportation by air of those persons and the transportation by air of those goods, for the purposes of the tax imposed under sections 10 to 12; (b) prescribe, for those cases where the amount charged for transportation of a person by air provides him with transportation and other services or goods, the manner in which and by whom the amount charged shall be apportioned between the transportation by air of that person and the provision of the other services and goods, for the purposes of the tax imposed under sections 10 to 12; (c) prescribe the manner and form in which and the class of persons to whom evidence of prepayment of any tax imposed under this Part shall be submitted; (c.1) prescribe the manner and form in which evidence of an amount paid or payable for transportation of a person by air shall be submitted; (d) exempt from the operation of this Part the transportation of a person by air on any classes or groups of air services, air carriers or aircraft; (e) reduce the amount of the tax paid or payable in Canada under this Part in respect of transportation of a person by air, or remove that tax, for the reduction or avoidance of double taxation by Canada and a foreign country in respect of that transportation; (f) vary the requirements of section 20 with respect to returns and the time of remitting for licensed air carriers who are authorized by the Canadian Transportation Agency to operate international charter flights from Canada, or exempt those carriers from the provisions of that section with respect to returns, subject to such terms and conditions as the Governor in Council considers to be in the public interest; (g) prescribe, in cases where an air carrier provides transportation of a person by air on credit, the time when and the place where the amount payable for that transportation is deemed to be paid or payable for the purposes of this Part; and (h) provide generally for the carrying out of the provisions of this Part. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 21; R.S., 1985, c. 15 (1st Supp.), s. 10, c. 28 (3rd Supp.), s. 289; 1996, c. 10, s. 226
Excise Tax Act — E-15 21.1
 in respect of the interpretation of the expression “small undertaking resident in Canada”. Presumption (4) For the purposes of this Part, where a small undertaking within the meaning of paragraph (a) of the definition small undertaking in subsection (1) acquires a taxable service from a person, other than a licensee or a small undertaking resident in Canada, and provides the taxable service to other persons for amounts charged, the aggregate of the amounts charged is deemed (a) to be equal to the amount charged by the person from whom the small undertaking acquired the service; and (b) to have been paid at the end of the month in which the service was acquired from the person referred to in paragraph (a). Computation (5) For the purposes of paragraph (b) of the definition small undertaking in subsection (1), the number of persons to whom a person provides a taxable service in a month shall be computed as the aggregate of the number of (a) persons, in this subsection referred to as “customers”, to whom he, or a person related to him, provides the service in that month for an amount charged; and (b) persons to whom customers provide the service in that month, whether or not for an amount charged. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 15 (1st Supp.), s. 11, c. 12 (4th Supp.), s. 7
Excise Tax Act — E-15
amount charged , in respect of a taxable service, means any amount paid or payable by a person for the taxable service, before any amount paid or payable in respect of any tax under this Part or imposed under an Act of the legislature of a province respecting retail sales tax is added thereto; ( montant exigé )
Excise Tax Act — E-15
broadcasting means any radiocommunication in which the transmissions are intended for direct reception by the general public; ( radiodiffusion )
Excise Tax Act — E-15
licensee means any person to whom a licence has been issued under section 21.18 and includes any person who is required by section 21.17 to apply for a licence; ( titulaire de licence ou titulaire )
Excise Tax Act — E-15
programming service means any presentation of sound or visual matter of a nature or kind broadcast by radio or television stations that is designed to inform, enlighten or entertain; ( service de programmation )
Excise Tax Act — E-15 (a)
small undertaking means (a) a person who provides a taxable service exclusively in a place to which admission is granted to persons for the purpose of the presentation to those persons of a programming service by means of telecommunication on payment of a charge or fee through the sale of a ticket or any similar means of admission, or (b) a person who, in any month, provides a taxable service to not more than two hundred persons, but does not include a person who, in any month in the year preceding that month, has provided a taxable service to more than two hundred persons; ( entreprise restreinte )
Excise Tax Act — E-15 (a)
taxable service means (a) the provision, by means of telecommunication, to the general public or any portion thereof, of any programming service, (b) the commencement or cessation of the provision of a programming service referred to in paragraph (a), (c) the provision of any instrument, device, equipment or apparatus or any part thereof, other than a television receiver, that is (i) used in conjunction with the reception of a programming service referred to in paragraph (a), and (ii) provided by the person providing the programming service or by any person authorized or designated by him for the purpose or acting on his behalf or by any person related to him, if the person providing the programming service requires that the instrument, device, equipment, apparatus or part be acquired exclusively from him or any other person referred to in subparagraph (ii), and (d) the installation, disconnection, replacement, repair or maintenance of any instrument, device, equipment or apparatus or any part thereof, other than a television receiver, referred to in paragraph (c), by the person providing the programming service in conjunction with which it is being used or by any other person referred to in subparagraph (c)(ii), but does not include (e) any surveillance or monitoring service, telebanking or teleshopping service or opinion-polling service, (f) any background music service of a nature or kind that is provided in a shopping centre, an office building, a factory or a common area of a condominium or of an apartment building as an accompaniment to shopping, dining, working or other similar activities carried on in such place, or (g) any other service prescribed by regulations made pursuant to section 21.2, that a person providing a programming service referred to in paragraph (a) provides for an additional fee or charge on the request of the person to whom the programming service is provided or that is provided by a person who does not provide a programming service referred to in paragraph (a); ( service taxable )
Excise Tax Act — E-15
telecommunication [Repealed, R.S., 1985, c. 12 (4th Supp.), s. 7]
Excise Tax Act — E-15 21.11
Binding on the Crown 21.11 This Part binds 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., 1985, c. 15 (1st Supp.), s. 11
Excise Tax Act — E-15 21.12
Imposition of tax 21.12 There shall be imposed, levied and collected a tax at the rate of eleven per cent on the amount charged for a taxable service, payable by the person providing the service at the time the amount charged is paid or payable, whichever is the earlier. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 15 (1st Supp.), s. 11, c. 7 (2nd Supp.), s. 8, c. 42 (2nd Supp.), s. 2, c. 12 (4th Supp.), s. 8; 1989, c. 22, s. 2
Excise Tax Act — E-15 21.13
Relief from tax for licensee 21.13 (1) No tax is payable under section 21.12 in respect of a taxable service provided to a licensee (a) who, (i) in the case of a service described in paragraph (a), (b), (c) or (d) of the definition taxable service in subsection 21.1(1), is acquiring the service for broadcasting without charge or for provision to another person for an amount charged or broadcasting without charge, or (ii) in the case of a service described in paragraph (b), (c) or (d) of that definition, is acquiring the service for use in conjunction with a service referred to in subparagraph (i) that is acquired by the licensee for a use described in that subparagraph; and (b) who, at the time the amount charged for the service is paid or payable, whichever is the earlier, so certifies, and gives his licence number, to the person providing the service. Relief from tax for other persons (2) No tax is payable under section 21.12 in respect of a taxable service provided to a person, other than a licensee, (a) who, (i) in the case of a service described in paragraph (a) of the definition taxable service in subsection 21.1(1), is acquiring the service for broadcasting without charge or for provision to another person for broadcasting without charge, or (ii) in the case of a service described in paragraph (b), (c) or (d) of that definition, is acquiring the service for use in conjunction with a service referred to in subparagraph (i) that is acquired by the licensee for a use described in that subparagraph; and (b) who, at the time the amount charged for the service is paid or payable, whichever is the earlier, so certifies to the person providing the service. Relief from tax for small undertaking (3) No tax is payable under section 21.12 in respect of a taxable service provided by a small undertaking, other than a taxable service that (a) is provided by a small undertaking within the meaning of paragraph (a) of the definition small undertaking in subsection 21.1(1); and (b) was acquired by the small undertaking from another person, other than a licensee or a small undertaking resident in Canada. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 15 (1st Supp.), s. 11
Excise Tax Act — E-15 21.14
Where service provided to non-arm’s length person 21.14 (1) Where a licensee has provided a taxable service to a person with whom the licensee was not dealing at arm’s length at the time of the provision for no amount charged or for an amount charged that was less than the amount charged (in this subsection referred to as the “reasonable charge”) that would have been reasonable in the circumstances if the service had been provided to a person with whom the licensee was dealing at arm’s length, for the purposes of this Part, the licensee shall be deemed to have provided the taxable service to that person for an amount charged equal to the reasonable charge for the service and, where there was no amount charged, the amount charged shall be deemed to be payable at the end of the month in which the service was provided. Where service provided under certain circumstances (2) Subject to subsection (1), where a licensee has provided a taxable service to a person and the amount charged for the service cannot be ascertained, for the purposes of this Part, the licensee shall be deemed to have provided the taxable service to that person for an amount charged equal to the amount that is reasonable in the circumstances. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 15 (1st Supp.), s. 11, c. 12 (4th Supp.), s. 9
Excise Tax Act — E-15 21.15
Security 21.15 (1) A small undertaking that proposes to provide a taxable service in respect of which tax is or will be imposed by section 21.12 shall, if required by the Minister, provide security in accordance with subsection (2) for payment of the tax. Amount and form of security (2) The security to be provided by a small undertaking pursuant to subsection (1) shall (a) be provided within the time fixed by the Minister, but not later than the day immediately preceding the day on which provision of the taxable service commences; (b) be in an amount of not less than six per cent of (i) the aggregate of the amounts charged for that taxable service by the person from whom the small undertaking acquired the service, or (ii) where the aggregate of the amounts charged for that taxable service by the person from whom the small undertaking acquired the service cannot be determined prior to the commencement of the service by the small undertaking, the aggregate of the amounts that, in accordance with the agreement between the small undertaking and that other person, are paid or payable by the small undertaking for the service, computed as of seven days prior to the commencement of the service or such later day as may be fixed by the Minister; and (c) be provided by a chartered bank or by depositing with the Minister (i) a bond, acceptable to the Minister, of an incorporated guarantee company authorized to do business in Canada, or (ii) a bond or other security of or guaranteed by the Government of Canada. Cancellation of bond (3) Notwithstanding that a bond of a guarantee company given under this section has been cancelled, the bond shall be deemed to remain in force in relation to taxable services provided or to be provided for an amount charged at the time of cancellation until all liabilities to pay amounts on account of tax, penalties, interest or other amounts in relation to such taxable services are discharged. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 15 (1st Supp.), s. 11
Excise Tax Act — E-15 21.16
Diversions 21.16 (1) Where, pursuant to subsection 21.13(1) or (2), a taxable service is relieved from tax by reason of the use for which the service is acquired, in this section referred to as the “relieved use”, and that service is subsequently diverted (a) by the person who acquired the service for the relieved use, or (b) where the person referred to in paragraph (a) acquired the service for provision to another person for broadcasting without charge, by that other person, to any other use or purpose in respect of which the service would not, at the time of the acquisition of the service for the relieved use, be so relieved, the person who diverted the service and the person who provided the service to him are, from the time of the diversion, jointly and severally liable to pay tax under this Part in respect of the amount charged for the service. Tax payable (2) The tax payable pursuant to subsection (1) is payable at the time the service is diverted and shall be computed as the amount of tax that would have been payable at the time of the acquisition of the service for the relieved use had the service not been so relieved. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 15 (1st Supp.), s. 11
Excise Tax Act — E-15 21.17
Application for licence 21.17 (1) Subject to this section, every person who is providing a taxable service for an amount charged on the coming into force of this Part shall make an application in the prescribed form to the Minister for a licence for the purposes of this Part not later than the last day of the first month immediately following the month in which this Part comes into force. Idem (2) Subject to this section, every person who commences to provide, on or after the coming into force of this Part, a taxable service for an amount charged shall make an application in the prescribed form to the Minister for a licence for the purposes of this Part not later than the last day of the first month immediately following the month in which that person commences to provide the service. Exemption (3) Subsections (1) and (2) do not apply to a small undertaking. Exemption lifted (4) Every person providing a taxable service for an amount charged who ceases to be a small undertaking shall make an application in the prescribed form to the Minister for a licence for the purposes of this Part not later than the last day of the first month immediately following the month in which that person ceases to be a small undertaking. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 15 (1st Supp.), s. 11, c. 7 (2nd Supp.), s. 9
Excise Tax Act — E-15 21.18
Issue of licence 21.18 The Minister may issue a licence for the purposes of this Part to any person applying therefor under section 21.17. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 15 (1st Supp.), s. 11
Excise Tax Act — E-15 21.19
Cancellation 21.19 The Minister may cancel a licence issued under section 21.18 if, in the Minister’s opinion, it is no longer required for the purposes of this Part. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 15 (1st Supp.), s. 11
Excise Tax Act — E-15 21.2
Regulations 21.2 The Governor in Council may make regulations (a) prescribing, for the purposes of paragraph (g) of the definition taxable service in subsection 21.1(1), any service other than a programming service referred to in paragraph (a) of that definition; (b) respecting the method for determining the reasonable amount charged for a taxable service for the purposes of section 21.14; and (c) generally for carrying out the purposes and provisions of this Part. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 15 (1st Supp.), s. 11, c. 12 (4th Supp.), s. 10